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   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:USD"
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  "fact-397": {
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   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:USD"
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  "fact-398": {
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   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:USD"
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  },
  "fact-399": {
   "value": "-58248216.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:USD"
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  },
  "fact-400": {
   "value": "-76497888.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
    "unit": "iso4217:USD"
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  "fact-401": {
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   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-402": {
   "value": "41459890.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
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  "fact-403": {
   "value": "113043444.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2024-01-01T00:00:00",
    "unit": "iso4217:USD"
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  },
  "fact-404": {
   "value": "-35037998.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2026-01-01T00:00:00",
    "unit": "iso4217:USD"
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  "fact-405": {
   "value": "41459890.0",
   "decimals": 0,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00",
    "unit": "iso4217:USD"
   }
  },
  "fact-409": {
   "value": "Report<span class=\"_ _1\"></span>ing entity<span class=\"_ _6b\"> </span>FIMBank <span class=\"_ _2\"></span>p.l.c. <span class=\"_ _2\"></span>(the <span class=\"_ _2\"></span>\u201cBank\u201d) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>company <span class=\"_ _2\"></span>domiciled <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncorporated <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Malta. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>address <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>registered <span class=\"_ _2\"></span>office <span class=\"_ _2\"></span>is <span class=\"_ _8\"></span><span class=\"ff1\">Mercury<span class=\"_ _6b\"> </span></span>Tower, <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Exchange <span class=\"_ _4\"></span>Financial <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>Business <span class=\"_ _8\"></span>Centre, <span class=\"_ _4\"></span>Elia<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Zammit <span class=\"_ _8\"></span>Street, <span class=\"_ _8\"></span>St. <span class=\"_ _4\"></span>Julian\u2019s <span class=\"_ _8\"></span>STJ <span class=\"_ _4\"></span>3155, <span class=\"_ _8\"></span>Ma<span class=\"_ _2\"></span>lta. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>i<span class=\"_ _4\"></span><span class=\"ff1\">nstitution<span class=\"_ _6b\"> </span></span>licenced <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Malta <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>primarily <span class=\"_ _2\"></span>involved <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>provision <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>lending, <span class=\"_ _2\"></span>trade <span class=\"_ _2\"></span>finance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>factoring <span class=\"_ _2\"></span>services <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>corporate <span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>stomers, <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>well as the raising of deposits from corporate and retail customers. The  Bank <span class=\"_ _5\"> </span>and  its<span class=\"_ _1\"></span>  subsidiaries, <span class=\"_ _5\"> </span>namely  London  F<span class=\"_ _1\"></span>orfaiting  Company <span class=\"_ _5\"> </span>Limited  (\u201cLFC\u201d), <span class=\"_ _5\"> </span>FIMFactors  B.V.  (\u201cF<span class=\"_ _1\"></span>IMFactors\u201d),  The <span class=\"_ _5\"> </span>Egyptian<span class=\"_ _6b\"> </span>Company <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>Facto<span class=\"_ _2\"></span>ring S.A.E. <span class=\"_ _4\"></span>(\u201cEgypt <span class=\"_ _2\"></span>Factors\u201d)<span class=\"ff1\"> <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>FIM <span class=\"_ _2\"></span>Property <span class=\"_ _4\"></span>Investment <span class=\"_ _2\"></span>Limited, <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>scope <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>consolidation <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span></span>and for the year <span class=\"_ _2\"></span>ended 31 December 202<span class=\"_ _2\"></span>5 <span class=\"ff3\">and are <span class=\"_ _2\"></span>referred to as <span class=\"_ _2\"></span>the \u201cGroup\u201d in these <span class=\"_ _2\"></span></span>Financial S<span class=\"ff3\">tatements a<span class=\"_ _2\"></span>nd individually as \u201cGroup<span class=\"_ _6b\"> </span></span>entities\u201d<span class=\"ff1\">. </span>In this respect, <span class=\"_ _2\"></span>the Consolidated Financial <span class=\"_ _2\"></span>Statements of the Group <span class=\"_ _2\"></span>as at and for <span class=\"_ _2\"></span>the year ended 31<span class=\"_ _2\"></span> December 2025 <span class=\"_ _2\"></span>comprise the Ba<span class=\"_ _2\"></span>nk<span class=\"_ _6b\"> </span>and its <span class=\"_ _2\"></span>subsidiaries, whereas t<span class=\"_ _2\"></span>he standalone <span class=\"_ _2\"></span>financial statements <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>FIMBank p.l.c. <span class=\"_ _2\"></span>reflect the financial <span class=\"_ _2\"></span>results <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial position <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the Bank. All amounts have been rounded to the nearest th<span class=\"_ _1\"></span>ousand, unless otherwise stated.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "FIMBank p.l.c.",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "Malta",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Mercury Tower, The Exchange Financial and Business Centre, Elia Zammit Street, St. Julian\u2019s STJ 3155, Malta",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "Mercury Tower, The Exchange Financial and Business Centre, Elia Zammit Street, St. Julian\u2019s STJ 3155, Malta",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Basis of preparati<span class=\"_ _1\"></span>on<span class=\"_ _6b\"> </span>S<span class=\"_ _1\"></span>tatement of compliance<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Financial State<span class=\"_ _1\"></span>ments have <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>prepared and prese<span class=\"_ _1\"></span>nted in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with International Financial <span class=\"_ _7\"></span>Reporting Standards <span class=\"_ _1\"></span>as adopted<span class=\"_ _6b\"> </span>by the EU<span class=\"lsa\">. </span>All references in these Financial Statements to IAS and IFRS refer to those adopted by the European U<span class=\"ff3\">nion (\u201cEU\u201d)</span><span class=\"lsa\">. </span>Article <span class=\"_ _9\"> </span>4  of <span class=\"_ _9\"> </span>R<span class=\"_ _2\"></span>egul<span class=\"_ _1\"></span>ation <span class=\"_ _5\"> </span>1606/2002/EC <span class=\"_ _5\"> </span>requires <span class=\"_ _5\"> </span>that, <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>mpanies <span class=\"_ _9\"> </span>governed <span class=\"_ _5\"> </span>by <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>law <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>an <span class=\"_ _5\"> </span>EU <span class=\"_ _9\"> </span>Member <span class=\"_ _5\"> </span>State <span class=\"_ _5\"> </span>shall <span class=\"_ _5\"> </span>prepare <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>eir<span class=\"_ _6b\"> </span>consolidated financial statements <span class=\"_ _2\"></span>in conformity with <span class=\"_ _2\"></span>IFRS as adop<span class=\"_ _2\"></span>ted by the E<span class=\"_ _2\"></span>U if, at t<span class=\"_ _2\"></span>heir reporting date, t<span class=\"_ _2\"></span>heir securities <span class=\"_ _4\"></span>are admitted<span class=\"_ _6b\"> </span>to <span class=\"_ _4\"></span>trading <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>regulated <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>EU <span class=\"_ _4\"></span>Member <span class=\"_ _4\"></span>State. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>Regulation <span class=\"_ _4\"></span>prevails <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>provisions <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Companies <span class=\"_ _4\"></span>Act, <span class=\"_ _4\"></span>1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>95,<span class=\"_ _6b\"> </span>(Chapter <span class=\"_ _8\"></span>386, <span class=\"_ _8\"></span>Law<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>Malta) <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>extent <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>sai<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>provisions <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Co<span class=\"_ _2\"></span>mpanies <span class=\"_ _8\"></span>Act, <span class=\"_ _8\"></span>1995, <span class=\"_ _9\"> </span>(Chapter <span class=\"_ _8\"></span>386, <span class=\"_ _8\"></span>Law<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>Ma<span class=\"_ _4\"></span>lta) <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span>incompatible with the provisions of the Regulation.<span class=\"_ _6b\"> </span>These Financial Statements <span class=\"_ _2\"></span>have also been drawn <span class=\"_ _2\"></span>up in ac<span class=\"_ _2\"></span>cordance with the provisions o<span class=\"_ _2\"></span>f the Bank<span class=\"_ _2\"></span>ing Act, 1994 (Chapter 371, <span class=\"_ _2\"></span>Laws <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>Malta) and the Companies Act, 1995 (Chapter 386, Laws of Malta).<span class=\"_ _6b\"> </span>The Financial Statements were authorised for issue by the Board of Directors on 26 March <span class=\"ls2\">202</span>6.<span class=\"_ _6b\"> </span>The Board of Directors confirm that, at the ti<span class=\"_ _1\"></span>me of approving these Financial Statements<span class=\"_ _1\"></span>, the Group is capable of continuing to o<span class=\"_ _2\"></span>perate<span class=\"_ _6b\"> </span>as a going concern for the foreseeable future.<span class=\"_ _6b\"> </span>Proposed acquisition<span class=\"_ _1\"></span> of a controlling stak<span class=\"_ _1\"></span>e in FIMBank<span class=\"_ _1\"></span> p.l.c.<span class=\"_ _6b\"> </span>As ann<span class=\"_ _1\"></span>ounced on <span class=\"_ _1\"></span>30 October 2025, Jordan<span class=\"_ _1\"></span> Kuwait <span class=\"_ _1\"></span>Bank (\u201cJKB\u201d) <span class=\"_ _1\"></span>has disclosed<span class=\"_ _1\"></span> to its <span class=\"_ _1\"></span>market th<span class=\"_ _1\"></span>at its Board of Di<span class=\"_ _1\"></span>rectors have <span class=\"_ _7\"></span>appr<span class=\"_ _2\"></span><span class=\"ff1\">oved the<span class=\"_ _6b\"> </span></span>decision to proceed with<span class=\"_ _1\"></span> the acquisition process of a controlli<span class=\"_ _1\"></span>ng stake in FIMBank p<span class=\"_ _1\"></span>.l.c.. The majority shareh<span class=\"_ _1\"></span>olders of FI<span class=\"_ _2\"></span>MBank p.l.c. are<span class=\"_ _6b\"> </span>currently United Gulf Holding Co<span class=\"_ _2\"></span>mpany B.S.C. (\u201cUGH\u201d) holding a <span class=\"_ _2\"></span>percentage of 80.395% <span class=\"_ _2\"></span>in the Bank and Burgan Bank K.P.S.C. <span class=\"_ _2\"></span>(\u201cB<span class=\"_ _2\"></span><span class=\"ff1\">urgan<span class=\"_ _6b\"> </span></span>Bank\u201d) holding a pe<span class=\"_ _2\"></span>rcentage of 8.497% <span class=\"_ _2\"></span>in the Bank. The <span class=\"_ _2\"></span>contemplated transaction involves the acq<span class=\"_ _2\"></span>uisition by <span class=\"_ _2\"></span>JKB o<span class=\"_ _2\"></span>f UGH\u2019s and Burgan<span class=\"_ _6b\"> </span>Bank\u2019s combined shareholding representing approximately 88.892% of FIMBank\u2019s issued sh<span class=\"_ _1\"></span>are capital.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>completion o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>this tran<span class=\"_ _2\"></span>saction is <span class=\"_ _4\"></span>subject <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>obtaining t<span class=\"_ _2\"></span>he re<span class=\"_ _2\"></span>quired reg<span class=\"_ _2\"></span>ulatory ap<span class=\"_ _2\"></span>provals from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>competent <span class=\"_ _2\"></span>authorities <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Jo<span class=\"_ _2\"></span>rdan<span class=\"_ _6b\"> </span>and <span class=\"_ _2\"></span>Malta <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Central <span class=\"_ _4\"></span>Bank <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Jordan, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Malta <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>Services <span class=\"_ _4\"></span>Authority <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>well <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>European <span class=\"_ _2\"></span>Central <span class=\"_ _4\"></span>Ban<span class=\"_ _2\"></span><span class=\"ff3\">k <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cECB\u201d).<span class=\"_ _6b\"> </span></span>UGH, Burgan Bank and JKB are all subsidiaries<span class=\"_ _1\"></span> of the Kuwait Projects Company (Holding) KSCP (\u201cKIPCO\u201d).<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>the co<span class=\"_ _2\"></span>ntext o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the above, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Directors <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>satisfied <span class=\"_ _2\"></span>that t<span class=\"_ _2\"></span>here are <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>events <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>conditions <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>proposed <span class=\"_ _4\"></span>acquisition<span class=\"_ _6b\"> </span>which <span class=\"_ _1\"></span>might <span class=\"_ _1\"></span>cast <span class=\"_ _1\"></span>significant d<span class=\"_ _1\"></span>oubt on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s an<span class=\"_ _1\"></span>d Bank\u2019s <span class=\"_ _7\"></span>ability to contin<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>operating as <span class=\"_ _7\"></span>a going concern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span><span class=\"ff1\">o<span class=\"_ _2\"></span>resee<span class=\"_ _1\"></span>able future.<span class=\"_ _6b\"> </span></span>Consideration of th<span class=\"_ _1\"></span>e possible impa<span class=\"_ _1\"></span>ct of subsequent e<span class=\"_ _1\"></span>vents on the g<span class=\"_ _1\"></span>oing concern assess<span class=\"_ _1\"></span>ment Subsequent to the reporting date, geopolitical tensions in th<span class=\"_ _2\"></span>e Middle East intensified, contributing to instability in the <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>gion as well as increased <span class=\"_ _2\"></span>uncertainty in <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>markets. <span class=\"_ _2\"></span>These developments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>deemed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>constitute a <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-adjusting <span class=\"_ _2\"></span>post-balance sheet <span class=\"_ _2\"></span>event <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>rdance <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>IAS <span class=\"_ _2\"></span>10 <span class=\"_ _2\"></span>Events <span class=\"_ _2\"></span>after <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Reporting <span class=\"_ _2\"></span>Period, <span class=\"_ _2\"></span>given <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hese <span class=\"_ _2\"></span>conditions <span class=\"_ _2\"></span>did <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>exist <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>D<span class=\"_ _4\"></span>ecember 2025. <span class=\"_ _2\"></span>H<span class=\"_ _2\"></span>owever, <span class=\"_ _2\"></span>management <span class=\"_ _4\"></span>performed <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>evaluate <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>impact <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>developments <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>Group's <span class=\"_ _4\"></span>and Bank\u2019s <span class=\"_ _1\"></span>financial p<span class=\"_ _1\"></span>osition, <span class=\"_ _1\"></span>ongoing financial <span class=\"_ _7\"></span>performance and <span class=\"_ _1\"></span>strategic actions<span class=\"_ _1\"></span>. In<span class=\"_ _1\"></span> this <span class=\"_ _7\"></span>respect, the <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sessment <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>im<span class=\"_ _2\"></span><span class=\"ff1\">pacts <span class=\"_ _7\"></span>on the </span>valuation <span class=\"_ _7\"></span>of assets <span class=\"_ _7\"></span>as a <span class=\"_ _7\"></span>result <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>and market <span class=\"_ _7\"></span>risks, th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>effect <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>the Group<span class=\"_ _1\"></span>'s <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _7\"></span>busine<span class=\"_ _2\"></span>s<span class=\"ff1\">s <span class=\"_ _1\"></span>projections <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>strategic direction </span>as well <span class=\"_ _1\"></span>as on <span class=\"_ _1\"></span>the customers\u2019 <span class=\"_ _1\"></span>business models. <span class=\"_ _1\"></span>Based on this <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sessment, it <span class=\"_ _1\"></span>was concluded <span class=\"_ _1\"></span>that the impact <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>geopolitical <span class=\"ff1\">tension<span class=\"_ _2\"></span>s i<span class=\"_ _1\"></span>n </span>the Midd<span class=\"_ _1\"></span>le East on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group's and Bank\u2019s <span class=\"_ _1\"></span>going concern <span class=\"_ _1\"></span>assessment and on <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>cor<span class=\"_ _2\"></span><span class=\"ff1\">e business <span class=\"_ _1\"></span>is n<span class=\"_ _1\"></span>ot significant. Given <span class=\"_ _1\"></span>the elevated <span class=\"_ _1\"></span>level </span>of <span class=\"_ _2\"></span>uncertain<span class=\"_ _1\"></span>ty and <span class=\"_ _2\"></span>the pote<span class=\"_ _2\"></span>ntial impact <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the evolution of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>events<span class=\"_ _1\"></span>, th<span class=\"_ _2\"></span>e Group <span class=\"_ _2\"></span>and Bank <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>continue to <span class=\"_ _2\"></span>monitor the <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ituation closely and to update its assessment as required<span class=\"_ _1\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-470": {
   "value": "S<span class=\"_ _1\"></span>tatement of compliance<span class=\"_ _6b\"> </span> The <span class=\"_ _1\"></span>Financial State<span class=\"_ _1\"></span>ments have <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>en <span class=\"_ _7\"></span>prepared and prese<span class=\"_ _1\"></span>nted in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with International Financial <span class=\"_ _7\"></span>Reporting Standards <span class=\"_ _1\"></span>as adopted<span class=\"_ _6b\"> </span> by the EU<span class=\"lsa\">. </span>All references in these Financial Statements to IAS and IFRS refer to those adopted by the European U<span class=\"ff3\">nion (\u201cEU\u201d)</span><span class=\"lsa\">. </span> Article <span class=\"_ _9\"> </span>4  of <span class=\"_ _9\"> </span>R<span class=\"_ _2\"></span>egul<span class=\"_ _1\"></span>ation <span class=\"_ _5\"> </span>1606/2002/EC <span class=\"_ _5\"> </span>requires <span class=\"_ _5\"> </span>that, <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>mpanies <span class=\"_ _9\"> </span>governed <span class=\"_ _5\"> </span>by <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>law <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>an <span class=\"_ _5\"> </span>EU <span class=\"_ _9\"> </span>Member <span class=\"_ _5\"> </span>State <span class=\"_ _5\"> </span>shall <span class=\"_ _5\"> </span>prepare <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>eir<span class=\"_ _6b\"> </span> consolidated financial statements <span class=\"_ _2\"></span>in conformity with <span class=\"_ _2\"></span>IFRS as adop<span class=\"_ _2\"></span>ted by the E<span class=\"_ _2\"></span>U if, at t<span class=\"_ _2\"></span>heir reporting date, t<span class=\"_ _2\"></span>heir securities <span class=\"_ _4\"></span>are admitted<span class=\"_ _6b\"> </span> to <span class=\"_ _4\"></span>trading <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>regulated <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>EU <span class=\"_ _4\"></span>Member <span class=\"_ _4\"></span>State. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>Regulation <span class=\"_ _4\"></span>prevails <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>provisions <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Companies <span class=\"_ _4\"></span>Act, <span class=\"_ _4\"></span>1<span class=\"_ _2\"></span>9<span class=\"_ _2\"></span>95,<span class=\"_ _6b\"> </span> (Chapter <span class=\"_ _8\"></span>386, <span class=\"_ _8\"></span>Law<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>Malta) <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>extent <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>sai<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>provisions <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Co<span class=\"_ _2\"></span>mpanies <span class=\"_ _8\"></span>Act, <span class=\"_ _8\"></span>1995, <span class=\"_ _9\"> </span>(Chapter <span class=\"_ _8\"></span>386, <span class=\"_ _8\"></span>Law<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>Ma<span class=\"_ _4\"></span>lta) <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span> incompatible with the provisions of the Regulation.<span class=\"_ _6b\"> </span> These Financial Statements <span class=\"_ _2\"></span>have also been drawn <span class=\"_ _2\"></span>up in ac<span class=\"_ _2\"></span>cordance with the provisions o<span class=\"_ _2\"></span>f the Bank<span class=\"_ _2\"></span>ing Act, 1994 (Chapter 371, <span class=\"_ _2\"></span>Laws <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span> Malta) and the Companies Act, 1995 (Chapter 386, Laws of Malta).<span class=\"_ _6b\"> </span> The Financial Statements were authorised for issue by the Board of Directors on 26 March <span class=\"ls2\">202</span>6.<span class=\"_ _6b\"> </span> The Board of Directors confirm that, at the ti<span class=\"_ _1\"></span>me of approving these Financial Statements<span class=\"_ _1\"></span>, the Group is capable of continuing to o<span class=\"_ _2\"></span>perate<span class=\"_ _6b\"> </span> as a going concern for the foreseeable future.<span class=\"_ _6b\"> </span> Proposed acquisition<span class=\"_ _1\"></span> of a controlling stak<span class=\"_ _1\"></span>e in FIMBank<span class=\"_ _1\"></span> p.l.c.<span class=\"_ _6b\"> </span> As ann<span class=\"_ _1\"></span>ounced on <span class=\"_ _1\"></span>30 October 2025, Jordan<span class=\"_ _1\"></span> Kuwait <span class=\"_ _1\"></span>Bank (\u201cJKB\u201d) <span class=\"_ _1\"></span>has disclosed<span class=\"_ _1\"></span> to its <span class=\"_ _1\"></span>market th<span class=\"_ _1\"></span>at its Board of Di<span class=\"_ _1\"></span>rectors have <span class=\"_ _7\"></span>appr<span class=\"_ _2\"></span><span class=\"ff1\">oved the<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>decision to proceed with<span class=\"_ _1\"></span> the acquisition process of a controlli<span class=\"_ _1\"></span>ng stake in FIMBank p<span class=\"_ _1\"></span>.l.c.. The majority shareh<span class=\"_ _1\"></span>olders of FI<span class=\"_ _2\"></span>MBank p.l.c. are<span class=\"_ _6b\"> </span> currently United Gulf Holding Co<span class=\"_ _2\"></span>mpany B.S.C. (\u201cUGH\u201d) holding a <span class=\"_ _2\"></span>percentage of 80.395% <span class=\"_ _2\"></span>in the Bank and Burgan Bank K.P.S.C. <span class=\"_ _2\"></span>(\u201cB<span class=\"_ _2\"></span><span class=\"ff1\">urgan<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>Bank\u201d) holding a pe<span class=\"_ _2\"></span>rcentage of 8.497% <span class=\"_ _2\"></span>in the Bank. The <span class=\"_ _2\"></span>contemplated transaction involves the acq<span class=\"_ _2\"></span>uisition by <span class=\"_ _2\"></span>JKB o<span class=\"_ _2\"></span>f UGH\u2019s and Burgan<span class=\"_ _6b\"> </span> Bank\u2019s combined shareholding representing approximately 88.892% of FIMBank\u2019s issued sh<span class=\"_ _1\"></span>are capital.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span><span class=\"ff1\"> </span>The <span class=\"_ _2\"></span>completion o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>this tran<span class=\"_ _2\"></span>saction is <span class=\"_ _4\"></span>subject <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>obtaining t<span class=\"_ _2\"></span>he re<span class=\"_ _2\"></span>quired reg<span class=\"_ _2\"></span>ulatory ap<span class=\"_ _2\"></span>provals from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>competent <span class=\"_ _2\"></span>authorities <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Jo<span class=\"_ _2\"></span>rdan<span class=\"_ _6b\"> </span> and <span class=\"_ _2\"></span>Malta <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Central <span class=\"_ _4\"></span>Bank <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Jordan, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Malta <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>Services <span class=\"_ _4\"></span>Authority <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>well <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>European <span class=\"_ _2\"></span>Central <span class=\"_ _4\"></span>Ban<span class=\"_ _2\"></span><span class=\"ff3\">k <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cECB\u201d).<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>UGH, Burgan Bank and JKB are all subsidiaries<span class=\"_ _1\"></span> of the Kuwait Projects Company (Holding) KSCP (\u201cKIPCO\u201d).<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span><span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>the co<span class=\"_ _2\"></span>ntext o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the above, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Directors <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>satisfied <span class=\"_ _2\"></span>that t<span class=\"_ _2\"></span>here are <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>events <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>conditions <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>proposed <span class=\"_ _4\"></span>acquisition<span class=\"_ _6b\"> </span> which <span class=\"_ _1\"></span>might <span class=\"_ _1\"></span>cast <span class=\"_ _1\"></span>significant d<span class=\"_ _1\"></span>oubt on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s an<span class=\"_ _1\"></span>d Bank\u2019s <span class=\"_ _7\"></span>ability to contin<span class=\"_ _1\"></span>ue <span class=\"_ _1\"></span>operating as <span class=\"_ _7\"></span>a going concern<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span><span class=\"ff1\">o<span class=\"_ _2\"></span>resee<span class=\"_ _1\"></span>able future.<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "The Financial Statements were authorised for issue by the Board of Directors on 26 March <span class=\"ls2\">202</span>6.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "The Board of Directors confirm that, at the ti<span class=\"_ _1\"></span>me of approving these Financial Statements<span class=\"_ _1\"></span>, the Group is capable of continuing to o<span class=\"_ _2\"></span>perate<span class=\"_ _6b\"> </span> as a going concern for the foreseeable future.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "Standards, interpret<span class=\"_ _1\"></span>ations and amendments to published standards<span class=\"_ _6b\"> </span> effective in 2025<span class=\"_ _6b\"> </span> In 2025, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>and Bank <span class=\"_ _2\"></span>adopted the <span class=\"_ _2\"></span>following amendments <span class=\"_ _2\"></span>to existing standards <span class=\"_ _2\"></span>effective for <span class=\"_ _2\"></span>accounting periods beginning<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>1<span class=\"_ _6b\"> </span> January 2025, which amendments did not have a materi<span class=\"_ _1\"></span>al effect on the Group\u2019s and Bank\u2019s financial statements:<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span><span class=\"ff1\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">amendments to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>IAS 21 <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>effects <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>foreign exchange <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>lack <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>exchangeability <span class=\"_ _2\"></span>(issued on <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>August <span class=\"_ _2\"></span>2023), <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1\"> </span></span>contain guidance to specify when a currency is<span class=\"_ _1\"></span> exchangeable and how to determine the exchange rate when it is not.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Standards, interpret<span class=\"_ _1\"></span>ations and amendments to published standards<span class=\"_ _6b\"> </span>effective in 2025<span class=\"_ _6b\"> </span>In 2025, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>and Bank <span class=\"_ _2\"></span>adopted the <span class=\"_ _2\"></span>following amendments <span class=\"_ _2\"></span>to existing standards <span class=\"_ _2\"></span>effective for <span class=\"_ _2\"></span>accounting periods beginning<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>1<span class=\"_ _6b\"> </span>January 2025, which amendments did not have a materi<span class=\"_ _1\"></span>al effect on the Group\u2019s and Bank\u2019s financial statements:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">amendments to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>IAS 21 <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>effects <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>foreign exchange <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>- <span class=\"_ _2\"></span>lack <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>exchangeability <span class=\"_ _2\"></span>(issued on <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>August <span class=\"_ _2\"></span>2023), <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span>contain guidance to specify when a currency is<span class=\"_ _1\"></span> exchangeable and how to determine the exchange rate when it is not.<span class=\"_ _6b\"> </span>Standards, interpret<span class=\"_ _1\"></span>ations and amendments to published standards issued but<span class=\"_ _6b\"> </span>not yet effective<span class=\"_ _6b\"> </span>A number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>new standards <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>amendments to <span class=\"_ _2\"></span>standards are <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>annual periods <span class=\"_ _2\"></span>beginning after <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>January 202<span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>earlier<span class=\"_ _6b\"> </span>application is permitted. However, the Group and Bank have not early adopted<span class=\"_ _1\"></span> them in preparing these Financial Statements.<span class=\"_ _6b\"> </span>The following amended standard <span class=\"lse\">is</span> <span class=\"ff3\">not expected to have a significant impact on the Group\u2019s and Bank\u2019s Financial Statements:<span class=\"_ _6b\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">IFRS 19 <span class=\"ff3\">\u2013</span> subsidiaries without public accountability: dis<span class=\"_ _1\"></span>closures.<span class=\"_ _6b\"> </span></span></span>Amendments to IFRS<span class=\"_ _1\"></span> 9 and IFRS 7 <span class=\"ff3\">\u2013</span> classifi<span class=\"_ _1\"></span>cation and measur<span class=\"_ _7\"></span>ement of financial instruments<span class=\"_ _6b\"> </span>In May 2024, <span class=\"_ _2\"></span>the IASB issued am<span class=\"_ _2\"></span>endments<span class=\"_ _1\"></span> to <span class=\"_ _2\"></span>IFRS 9 \u201cFinancial I<span class=\"_ _2\"></span>nstruments\u201d and IFRS 7 <span class=\"_ _2\"></span>\u201cFinancial Instruments: Disclosures\u201d, <span class=\"_ _2\"></span>wh<span class=\"_ _2\"></span><span class=\"ff1\">ich are<span class=\"_ _6b\"> </span></span>effective <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>annual <span class=\"_ _1\"></span>reporting <span class=\"_ _1\"></span>periods <span class=\"_ _1\"></span>beginning <span class=\"_ _1\"></span>on or <span class=\"_ _7\"></span>after 1 <span class=\"_ _7\"></span>Janua<span class=\"_ _2\"></span>ry <span class=\"_ _7\"></span>2026. The <span class=\"_ _1\"></span>amendments <span class=\"_ _1\"></span>clarify when <span class=\"_ _7\"></span>certain financial liabilities <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>be <span class=\"_ _2\"></span>considered extinguished <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>settlement <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>via an <span class=\"_ _2\"></span>electronic <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>system, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>they <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>provide additional <span class=\"_ _2\"></span>guidanc<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>classification <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>modify <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>timing <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flo<span class=\"_ _2\"></span>ws, <span class=\"_ _8\"></span>including <span class=\"_ _2\"></span>those <span class=\"_ _4\"></span>linked <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>ESG-related <span class=\"_ _7\"></span>contingencies, as<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ell <span class=\"_ _7\"></span>as fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>specified <span class=\"_ _7\"></span>non<span class=\"_ _2\"></span><span class=\"ff9\">\u2011</span>recourse <span class=\"_ _7\"></span>features. The<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank is <span class=\"_ _7\"></span>currently <span class=\"_ _1\"></span>assessing<span class=\"_ _6b\"> </span>the potential impact of these amendments.<span class=\"_ _6b\"> </span>IFRS 18 \u2018Presenta<span class=\"_ _1\"></span>tion and Discl<span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>sure in Financial<span class=\"_ _1\"></span> Statements\u2019<span class=\"ff1\"> </span>In <span class=\"_ _8\"></span>April <span class=\"_ _9\"></span>2024, <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>IASB <span class=\"_ _9\"></span>issued <span class=\"_ _8\"></span>IFRS <span class=\"_ _9\"> </span>18 <span class=\"_ _9\"></span>\u2018Presentati<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>Disclosure <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Finan<span class=\"_ _1\"></span>cial <span class=\"_ _9\"></span>Statements\u2019, <span class=\"_ _8\"></span>effective <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>annual <span class=\"_ _8\"></span>reporting <span class=\"_ _5\"> </span><span class=\"ff1\">periods </span>beginning on <span class=\"_ _2\"></span>or after <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>January 2027. <span class=\"_ _2\"></span>IFRS 18 <span class=\"_ _2\"></span>has been endorsed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the EU <span class=\"_ _2\"></span>on 13 <span class=\"_ _2\"></span>February 2026. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>new standard aims <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>give users of <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>stat<span class=\"_ _2\"></span>ements <span class=\"_ _4\"></span>more <span class=\"_ _8\"></span>transparent <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>comparable <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nformation <span class=\"_ _4\"></span>about <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>entity\u2019s <span class=\"_ _8\"></span>financi<span class=\"_ _2\"></span>al <span class=\"_ _4\"></span>performance. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>replace <span class=\"_ _5\"> </span><span class=\"ff1\">IAS <span class=\"_ _4\"></span>1<span class=\"_ _2\"></span> </span>\u2018Presentation of <span class=\"_ _1\"></span>Financial Statements\u2019 bu<span class=\"_ _1\"></span>t carries <span class=\"_ _1\"></span>over many requirements <span class=\"_ _1\"></span>from that <span class=\"ff1\">standard. In addition, there <span class=\"_ _1\"></span>are new requirements </span>relating <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>structure <span class=\"_ _7\"></span>of the <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>statement, <span class=\"_ _7\"></span>management-defined performance <span class=\"_ _7\"></span>measures and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>aggregation and <span class=\"_ _7\"></span>disaggregation of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>information. Whi<span class=\"_ _2\"></span>le IF<span class=\"_ _2\"></span>RS 18 <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ill not <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>measurement <span class=\"_ _2\"></span>bases, <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>hav<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>significant im<span class=\"_ _2\"></span>pact <span class=\"_ _2\"></span>on presenting <span class=\"_ _7\"></span>information in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial s<span class=\"_ _1\"></span>tatements, <span class=\"_ _7\"></span>in particular <span class=\"_ _7\"></span>the in<span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>statement <span class=\"_ _7\"></span>and th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>cas<span class=\"_ _2\"></span>h <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>w <span class=\"_ _7\"></span>statement. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>Group<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Bank is<span class=\"ls0\"> currently <span class=\"ff3\">assessing the detailed implications of applying the new standard on the G<span class=\"_ _1\"></span>roup\u2019s and Bank\u2019s financial statements<span class=\"_ _2\"></span><span class=\"ff1 lsa\">. <span class=\"ls0\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Standards, interpret<span class=\"_ _1\"></span>ations and amendments to published standards issued but<span class=\"_ _6b\"> </span>not yet effective<span class=\"_ _6b\"> </span>A number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>new standards <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>amendments to <span class=\"_ _2\"></span>standards are <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>annual periods <span class=\"_ _2\"></span>beginning after <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>January 202<span class=\"_ _2\"></span>6 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>earlier<span class=\"_ _6b\"> </span>application is permitted. However, the Group and Bank have not early adopted<span class=\"_ _1\"></span> them in preparing these Financial Statements.<span class=\"_ _6b\"> </span>The following amended standard <span class=\"lse\">is</span> <span class=\"ff3\">not expected to have a significant impact on the Group\u2019s and Bank\u2019s Financial Statements:<span class=\"_ _6b\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">IFRS 19 <span class=\"ff3\">\u2013</span> subsidiaries without public accountability: dis<span class=\"_ _1\"></span>closures.<span class=\"_ _6b\"> </span></span></span>Amendments to IFRS<span class=\"_ _1\"></span> 9 and IFRS 7 <span class=\"ff3\">\u2013</span> classifi<span class=\"_ _1\"></span>cation and measur<span class=\"_ _7\"></span>ement of financial instruments<span class=\"_ _6b\"> </span>In May 2024, <span class=\"_ _2\"></span>the IASB issued am<span class=\"_ _2\"></span>endments<span class=\"_ _1\"></span> to <span class=\"_ _2\"></span>IFRS 9 \u201cFinancial I<span class=\"_ _2\"></span>nstruments\u201d and IFRS 7 <span class=\"_ _2\"></span>\u201cFinancial Instruments: Disclosures\u201d, <span class=\"_ _2\"></span>wh<span class=\"_ _2\"></span><span class=\"ff1\">ich are<span class=\"_ _6b\"> </span></span>effective <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>annual <span class=\"_ _1\"></span>reporting <span class=\"_ _1\"></span>periods <span class=\"_ _1\"></span>beginning <span class=\"_ _1\"></span>on or <span class=\"_ _7\"></span>after 1 <span class=\"_ _7\"></span>Janua<span class=\"_ _2\"></span>ry <span class=\"_ _7\"></span>2026. The <span class=\"_ _1\"></span>amendments <span class=\"_ _1\"></span>clarify when <span class=\"_ _7\"></span>certain financial liabilities <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>be <span class=\"_ _2\"></span>considered extinguished <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>settlement <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>via an <span class=\"_ _2\"></span>electronic <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>system, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>they <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>provide additional <span class=\"_ _2\"></span>guidanc<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>classification <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>modify <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>timing <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flo<span class=\"_ _2\"></span>ws, <span class=\"_ _8\"></span>including <span class=\"_ _2\"></span>those <span class=\"_ _4\"></span>linked <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>ESG-related <span class=\"_ _7\"></span>contingencies, as<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ell <span class=\"_ _7\"></span>as fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>specified <span class=\"_ _7\"></span>non<span class=\"_ _2\"></span><span class=\"ff9\">\u2011</span>recourse <span class=\"_ _7\"></span>features. The<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank is <span class=\"_ _7\"></span>currently <span class=\"_ _1\"></span>assessing<span class=\"_ _6b\"> </span>the potential impact of these amendments.<span class=\"_ _6b\"> </span>IFRS 18 \u2018Presenta<span class=\"_ _1\"></span>tion and Discl<span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>sure in Financial<span class=\"_ _1\"></span> Statements\u2019<span class=\"ff1\"> </span>In <span class=\"_ _8\"></span>April <span class=\"_ _9\"></span>2024, <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>IASB <span class=\"_ _9\"></span>issued <span class=\"_ _8\"></span>IFRS <span class=\"_ _9\"> </span>18 <span class=\"_ _9\"></span>\u2018Presentati<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>Disclosure <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>Finan<span class=\"_ _1\"></span>cial <span class=\"_ _9\"></span>Statements\u2019, <span class=\"_ _8\"></span>effective <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>annual <span class=\"_ _8\"></span>reporting <span class=\"_ _5\"> </span><span class=\"ff1\">periods </span>beginning on <span class=\"_ _2\"></span>or after <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>January 2027. <span class=\"_ _2\"></span>IFRS 18 <span class=\"_ _2\"></span>has been endorsed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the EU <span class=\"_ _2\"></span>on 13 <span class=\"_ _2\"></span>February 2026. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>new standard aims <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>give users of <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>stat<span class=\"_ _2\"></span>ements <span class=\"_ _4\"></span>more <span class=\"_ _8\"></span>transparent <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>comparable <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nformation <span class=\"_ _4\"></span>about <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>entity\u2019s <span class=\"_ _8\"></span>financi<span class=\"_ _2\"></span>al <span class=\"_ _4\"></span>performance. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>replace <span class=\"_ _5\"> </span><span class=\"ff1\">IAS <span class=\"_ _4\"></span>1<span class=\"_ _2\"></span> </span>\u2018Presentation of <span class=\"_ _1\"></span>Financial Statements\u2019 bu<span class=\"_ _1\"></span>t carries <span class=\"_ _1\"></span>over many requirements <span class=\"_ _1\"></span>from that <span class=\"ff1\">standard. In addition, there <span class=\"_ _1\"></span>are new requirements </span>relating <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>structure <span class=\"_ _7\"></span>of the <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>statement, <span class=\"_ _7\"></span>management-defined performance <span class=\"_ _7\"></span>measures and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>aggregation and <span class=\"_ _7\"></span>disaggregation of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>information. Whi<span class=\"_ _2\"></span>le IF<span class=\"_ _2\"></span>RS 18 <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ill not <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>measurement <span class=\"_ _2\"></span>bases, <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>hav<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>significant im<span class=\"_ _2\"></span>pact <span class=\"_ _2\"></span>on presenting <span class=\"_ _7\"></span>information in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial s<span class=\"_ _1\"></span>tatements, <span class=\"_ _7\"></span>in particular <span class=\"_ _7\"></span>the in<span class=\"_ _1\"></span>come <span class=\"_ _1\"></span>statement <span class=\"_ _7\"></span>and th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>cas<span class=\"_ _2\"></span>h <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>w <span class=\"_ _7\"></span>statement. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>Group<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>Bank is<span class=\"ls0\"> currently <span class=\"ff3\">assessing the detailed implications of applying the new standard on the G<span class=\"_ _1\"></span>roup\u2019s and Bank\u2019s financial statements<span class=\"_ _2\"></span><span class=\"ff1 lsa\">. <span class=\"ls0\"> </span></span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "F<span class=\"_ _1\"></span>unctional and presentation currency These Financial Statements are presented in United States Dollars (<span class=\"ff3\">\u201c</span>USD<span class=\"ff3\">\u201d), which is the Bank\u2019s functional currency.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Use <span class=\"_ _1\"></span>of judgements and estimates<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>preparing these <span class=\"_ _2\"></span>Consolidated <span class=\"_ _2\"></span>Financial <span class=\"_ _2\"></span>Statements, <span class=\"_ _2\"></span>Management has <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>judgements, <span class=\"_ _2\"></span>estimates and <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>affect <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>application of the <span class=\"_ _2\"></span>Group\u2019s <span class=\"ff1\">Accounting Policies <span class=\"_ _2\"></span>and the reported a<span class=\"_ _2\"></span>mounts of assets, liabilities, <span class=\"_ _2\"></span>income and expenses. Actual <span class=\"_ _2\"></span>results may<span class=\"_ _6b\"> </span></span>differ from these estimates.<span class=\"_ _6b\"> </span>Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectivel<span class=\"_ _1\"></span>y.<span class=\"_ _6b\"> </span>Judgements<span class=\"_ _6b\"> </span>Information about <span class=\"_ _2\"></span>judgements <span class=\"_ _2\"></span>made in <span class=\"_ _2\"></span>applying <span class=\"_ _2\"></span>Accounting <span class=\"_ _2\"></span>Policies that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>the most<span class=\"_ _2\"></span> significant <span class=\"_ _2\"></span>effects on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>amounts recognis<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>in the<span class=\"lsf\">se</span> Financial Statements is included in the following notes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Accountin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>Policy <span class=\"_ _4\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.2</span> <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>classification <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets: <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>Solely <span class=\"_ _4\"></span>Payments <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Princip<span class=\"_ _2\"></span><span class=\"ls8\">al</span> <span class=\"_ _4\"></span><span class=\"ff3\">and <span class=\"_ _4\"></span>Interest <span class=\"_ _4\"></span>(\u201c</span>SPPI<span class=\"ff3 lsd\">\u201d)</span> <span class=\"_ _8\"></span>on <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>principal amount outstanding; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 4<span class=\"lsa\">.2</span> <span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>establishing the criteri<span class=\"_ _2\"></span>a for determining <span class=\"_ _2\"></span>whether credit risk <span class=\"_ _2\"></span>on the fi<span class=\"_ _2\"></span>nancial asset has <span class=\"_ _2\"></span>increased significantly <span class=\"_ _2\"></span>since initia<span class=\"_ _2\"></span><span class=\"ls17\">l<span class=\"_ _6b\"> </span></span></span></span>recognition, <span class=\"_ _8\"></span>determining <span class=\"_ _9\"></span>methodology <span class=\"_ _8\"></span>for <span class=\"_ _9\"> </span>incorporating <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>rward-looking <span class=\"_ _8\"></span>information <span class=\"_ _9\"></span>into <span class=\"_ _8\"></span>meas<span class=\"_ _2\"></span>urement <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>Expected <span class=\"_ _8\"></span>Credit<span class=\"_ _6b\"> </span>L<span class=\"ff3\">osses (\u201cECL\u201d) </span>and selection and approval of models used to measure ECL.<span class=\"_ _6b\"> </span>Assumptions and esti<span class=\"_ _2\"></span>mation uncertainties<span class=\"_ _6b\"> </span>Information about <span class=\"_ _1\"></span>assumptions <span class=\"_ _1\"></span>and estimation uncert<span class=\"_ _1\"></span>ainties that have <span class=\"_ _1\"></span>a significant<span class=\"_ _1\"></span> risk of <span class=\"_ _1\"></span>resulting in <span class=\"_ _1\"></span>a material <span class=\"_ _1\"></span>adjustment in the year<span class=\"_ _6b\"> </span>end<span class=\"ls18\">ed<span class=\"ls0\"> 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>out below <span class=\"_ _2\"></span>in relation to<span class=\"_ _2\"></span> the im<span class=\"_ _2\"></span>pairment of <span class=\"_ _2\"></span>financial i<span class=\"_ _2\"></span>nstruments and in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>Notes <span class=\"_ _2\"></span>in relation<span class=\"_ _6b\"> </span></span></span>to other areas:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Accountin<span class=\"_ _1\"></span>g Policy 3.9.5 <span class=\"ff3\">\u2013</span> impairment of financial instruments: key assumptions used in estimating recoverable cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note <span class=\"_ _2\"></span>4<span class=\"lsa\">.2</span> <span class=\"_ _4\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _4\"></span>impairment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>instruments: <span class=\"_ _2\"></span>determining <span class=\"_ _4\"></span>inputs <span class=\"_ _4\"></span>into <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>ECL <span class=\"_ _8\"></span>measurement <span class=\"_ _2\"></span>model, <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>incorporation <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span></span></span>forward-looking information;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 5.2 <span class=\"ff3\">\u2013</span> de<span class=\"_ _1\"></span>termination of the fair value of financial instruments with significant unobservable inputs;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 27.3 <span class=\"ff3\">\u2013</span> imp<span class=\"_ _1\"></span>airment testing for CGUs: key assumptions underlying recoverable amounts; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 28.2 <span class=\"ff3\">\u2013</span> de<span class=\"_ _1\"></span>termination of the fair value of property and equipment with significant unobservable inputs;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 29.2 <span class=\"ff3\">\u2013</span> de<span class=\"_ _1\"></span>termination of the fair value of investment property with significant unobservable inputs; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 32 <span class=\"ff3\">\u2013</span> re<span class=\"_ _1\"></span>cognition of deferred tax assets: availability of future taxable profit against which carry-fo<span class=\"_ _2\"></span>rward tax losses can be<span class=\"_ _1\"></span> used.</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-471": {
   "value": "Assumptions and estimation uncertainties Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment in the year ended 31 December 2025 is set out below in relation to the impairment of financial instruments and in the following Notes in relation to other areas: \u2022  Accounting Policy 3.9.5 \u2013 impairment of financial instruments: key assumptions used in estimating recoverable cash flows; \u2022  Note 4.2 \u2013 impairment of financial instruments: determining inputs into the ECL measurement model, including incorporation of forward-looking information; \u2022  Note 5.2 \u2013 determination of the fair value of financial instruments with significant unobservable inputs; \u2022  Note 27.3 \u2013 impairment testing for CGUs: key assumptions underlying recoverable amounts; \u2022  Note 28.2 \u2013 determination of the fair value of property and equipment with significant unobservable inputs; \u2022  Note 29.2 \u2013 determination of the fair value of investment property with significant unobservable inputs; and \u2022  Note 32 \u2013 recognition of deferred tax assets: availability of future taxable profit against which carry-forward tax losses can be used.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Materi<span class=\"_ _1\"></span>al accounting policies The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>(w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>applicable) <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>consistently <span class=\"_ _2\"></span>applied <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>Accounting <span class=\"_ _4\"></span>Policies <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>periods <span class=\"_ _2\"></span>presented <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these<span class=\"_ _6b\"> </span>Financial Statements.<span class=\"_ _6b\"> </span>Basis of consolidation<span class=\"_ _6b\"> </span>Business combinations<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combinations <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquisition <span class=\"_ _2\"></span>method <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>meet<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>definition of a business and control is trans<span class=\"_ _1\"></span>ferred to the Group. In determining whether a particular set of activitie<span class=\"_ _1\"></span>s and assets is a business, the Group assesses whether the set of asse<span class=\"_ _1\"></span>ts a<span class=\"_ _2\"></span>nd activities<span class=\"_ _6b\"> </span>acquired <span class=\"_ _1\"></span>includes, <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>a minimum, an<span class=\"_ _1\"></span> inpu<span class=\"_ _1\"></span>t and <span class=\"_ _1\"></span>substantive <span class=\"_ _1\"></span>process and <span class=\"_ _7\"></span>whether the acq<span class=\"_ _1\"></span>uired set <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>the ab<span class=\"_ _1\"></span>ility to <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duce <span class=\"_ _7\"></span>out<span class=\"_ _2\"></span>puts. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>option <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pply <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span>concentration <span class=\"_ _2\"></span>test\u2019 <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>permits <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>simplified <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>activi<span class=\"_ _4\"></span><span class=\"ff1\">ties <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>business. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"></span>optional <span class=\"_ _9\"></span>concentration <span class=\"_ _8\"></span>test <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>met <span class=\"_ _9\"> </span>if <span class=\"_ _9\"> </span>substantially <span class=\"_ _8\"></span>all <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>gross <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"></span>acquired <span class=\"_ _9\"></span>is<span class=\"_ _6b\"> </span>concentrated <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>single <span class=\"_ _8\"></span>identifiable <span class=\"_ _9\"></span>asset <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>group <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>similar <span class=\"_ _8\"></span>identifiable <span class=\"_ _4\"></span>assets. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>acq<span class=\"_ _2\"></span>uisition <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>generally measured at fair <span class=\"_ _2\"></span>value, as are the <span class=\"_ _2\"></span>identifiable net assets <span class=\"_ _2\"></span>acquired. Any goo<span class=\"_ _2\"></span>dwill that aris<span class=\"_ _2\"></span>es is tested annually <span class=\"_ _2\"></span>for impairment.<span class=\"_ _6b\"> </span>Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs<span class=\"_ _1\"></span> are expensed as incurred, excep<span class=\"_ _2\"></span>t if related<span class=\"_ _6b\"> </span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>issue <span class=\"_ _7\"></span>of deb<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>equity <span class=\"_ _7\"></span>securities<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\">The <span class=\"_ _7\"></span>consideration tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>does <span class=\"_ _7\"></span>not i<span class=\"_ _1\"></span>nclude <span class=\"_ _7\"></span>amounts <span class=\"_ _1\"></span>related <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>settlement <span class=\"_ _7\"></span>of p<span class=\"_ _1\"></span>re-existing<span class=\"_ _6b\"> </span></span></span>relationships. Such amounts are <span class=\"_ _2\"></span>generally recognised in profit <span class=\"_ _2\"></span>or loss.<span class=\"_ _2\"></span> As at 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025 </span>an<span class=\"_ _2\"></span>d 31 December 2024 <span class=\"_ _2\"></span>the Group d<span class=\"_ _2\"></span>oes<span class=\"_ _6b\"> </span>not have any goodwill recognised in the Statement of Financial Position.<span class=\"_ _6b\"> </span>Any <span class=\"_ _2\"></span>contingent consideration <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isition. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>bligati<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _2\"></span>continge<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>meets t<span class=\"_ _2\"></span>he d<span class=\"_ _2\"></span>efinition o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>equity, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>rem<span class=\"_ _2\"></span>easured, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settlement is <span class=\"_ _2\"></span>accounted <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span>equity. <span class=\"_ _1\"></span>Otherwise, other conti<span class=\"_ _1\"></span>ngent consideration is <span class=\"_ _1\"></span>remeasured at fair<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>at each reportin<span class=\"_ _1\"></span>g date and s<span class=\"_ _1\"></span>ubsequent changes in the fair<span class=\"_ _6b\"> </span>value of the contingent consideration are re<span class=\"_ _1\"></span>cognised in profit or loss. If <span class=\"_ _9\"></span>share-<span class=\"ff3\">based <span class=\"_ _8\"></span>payment <span class=\"_ _9\"></span>awards <span class=\"_ _9\"> </span>(replacement <span class=\"_ _8\"></span>awards) <span class=\"_ _9\"> </span>are <span class=\"_ _9\"></span>required <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _9\"> </span>exchanged <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>awards <span class=\"_ _8\"></span>held <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>quiree\u2019s <span class=\"_ _8\"></span>employees<span class=\"_ _6b\"> </span></span>(acquiree\u2019s <span class=\"_ _7\"></span>award<span class=\"_ _2\"></span>s), <span class=\"_ _1\"></span>then <span class=\"_ _7\"></span>al<span class=\"_ _2\"></span>l <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>a portion <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> acquire<span class=\"_ _1\"></span>r\u2019s <span class=\"_ _1\"></span>replacement <span class=\"_ _1\"></span>awards <span class=\"_ _1\"></span>is in<span class=\"_ _1\"></span>cluded in <span class=\"_ _7\"></span>measuring the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span><span class=\"ff1\">nsideration<span class=\"_ _6b\"> </span></span>transferred <span class=\"_ _5\"> </span>in  the <span class=\"_ _5\"> </span>business  combin<span class=\"_ _1\"></span>ation. <span class=\"_ _5\"> </span>This  determination <span class=\"_ _5\"> </span>is  based <span class=\"_ _5\"> </span>on  the <span class=\"_ _5\"> </span>market-<span class=\"_ _2\"></span>based  me<span class=\"_ _1\"></span>asure  of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>replacement  awards<span class=\"_ _6b\"> </span>compared <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>market-<span class=\"_ _2\"></span><span class=\"ff3\">based <span class=\"_ _2\"></span>measure <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquiree\u2019s <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extent <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>replacement <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>pre<span class=\"_ _2\"></span></span>-<span class=\"_ _6b\"> </span>combination service.<span class=\"_ _6b\"> </span>Subsidiaries<span class=\"_ _6b\"> </span>Subsidiaries are<span class=\"_ _1\"></span> entities controlled b<span class=\"_ _1\"></span>y the Group. The<span class=\"_ _1\"></span> Group \u2018controls\u2019 an <span class=\"_ _7\"></span>en<span class=\"_ _2\"></span>tity <span class=\"_ _1\"></span>if it is <span class=\"_ _1\"></span>exposed to, or has <span class=\"_ _1\"></span>rights to, vari<span class=\"ff1\">ab<span class=\"_ _2\"></span>le <span class=\"_ _1\"></span>returns from<span class=\"_ _6b\"> </span></span>its <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nvolvement <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>bility <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>affect <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hose <span class=\"_ _4\"></span>returns <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>power <span class=\"_ _8\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>entity.<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Th<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>reassesses<span class=\"_ _6b\"> </span>whether it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>control if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are changes <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>one o<span class=\"_ _2\"></span>r more <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the elements o<span class=\"_ _2\"></span>f control. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>includes circumstances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which p<span class=\"_ _4\"></span>rotective<span class=\"_ _6b\"> </span>rights held (e.g. those resulting from a lending rel<span class=\"_ _1\"></span>ationship) become substantive and lead to the Grou<span class=\"_ _2\"></span>p having power over an investee.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>subsidiaries <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>included <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>consolidated <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>from <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>commences<span class=\"_ _6b\"> </span>until the date on which control ceases<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Interests in equity-ac<span class=\"_ _2\"></span>counted investees<span class=\"_ _6b\"> </span>Equity-accounted <span class=\"_ _4\"></span>investees <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>those <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>influence, <span class=\"_ _4\"></span>but <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>control, <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>financial and operating policies.<span class=\"_ _6b\"> </span>A <span class=\"_ _5\"> </span>joint <span class=\"_ _5\"> </span>ventu<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>an <span class=\"_ _5\"> </span>arrangement <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>which <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>has  joint <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span>by <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>Group  has <span class=\"_ _9\"> </span>rights <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>net <span class=\"_ _9\"> </span>assets  of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>arrangement, rather than rights to its assets and obligations<span class=\"_ _1\"></span> for its liabilities.<span class=\"_ _6b\"> </span>Interests i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>equity-accounted <span class=\"_ _2\"></span>investees <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>joint <span class=\"_ _2\"></span>ventures <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>method. <span class=\"_ _2\"></span>They <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost, <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>includes <span class=\"_ _7\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _7\"></span>costs. <span class=\"_ _7\"></span>Subsequent <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>initial <span class=\"_ _7\"></span>recognition, <span class=\"_ _7\"></span>the <span class=\"ls19\">Co</span>nsolidated <span class=\"_ _7\"></span>Financial <span class=\"_ _7\"></span>S<span class=\"ff3\">tatements <span class=\"_ _1\"></span>include <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>hare<span class=\"_ _6b\"> </span></span>of the profit or loss and OCI of equity-accounted investees, until the date on which significant influence or joint control ceases.<span class=\"_ _6b\"> </span>N<span class=\"ls1a\">on</span>-controlling inter<span class=\"_ _2\"></span>ests<span class=\"_ _6b\"> </span>N<span class=\"ls3\">on</span>-controlling<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>interests<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>initially <span class=\"_ _9\"></span>measured <span class=\"_ _4\"></span><span class=\"ff3\">at <span class=\"_ _9\"></span>their <span class=\"_ _8\"></span>proportio<span class=\"_ _2\"></span>nate <span class=\"_ _4\"></span>share <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>acquiree\u2019s <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>dentifiable <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>date<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span></span>acquisition. <span class=\"_ _1\"></span>Changes <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>in a <span class=\"_ _1\"></span>subsidiary <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>do not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>a loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>accounted <span class=\"_ _1\"></span>for as<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"ff1\">i<span class=\"_ _2\"></span>ty <span class=\"_ _1\"></span>transactions.<span class=\"_ _6b\"> </span></span>Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>Transactions eliminate<span class=\"_ _2\"></span>d on consolidation<span class=\"_ _6b\"> </span>Intra-group <span class=\"_ _4\"></span>balances <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>ransactions, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>unrealised <span class=\"_ _9\"></span>gains <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>loss<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>(except <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>currency <span class=\"_ _8\"></span>transaction <span class=\"_ _8\"></span>gains <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>losses)<span class=\"_ _6b\"> </span>arising from intra-group <span class=\"_ _2\"></span>transactions, are eliminated. Unr<span class=\"_ _2\"></span>ealised losses are <span class=\"_ _2\"></span>eliminated in the <span class=\"_ _2\"></span>same way <span class=\"_ _2\"></span>as unrealised gains, but o<span class=\"_ _2\"></span>nly to<span class=\"_ _6b\"> </span>the extent that there is no evidence of impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _6b\"> </span>Loss of control<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ses <span class=\"_ _7\"></span>control over a <span class=\"_ _7\"></span>subsidiary, it <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>erecognises <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>assets and <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e subsidiary, <span class=\"_ _7\"></span>and any <span class=\"_ _1\"></span>related NCI <span class=\"_ _1\"></span>and other<span class=\"_ _6b\"> </span>components <span class=\"_ _1\"></span>of e<span class=\"_ _1\"></span>quity. <span class=\"_ _7\"></span>Any resulting <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _7\"></span>is recognised <span class=\"_ _7\"></span>in profit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _7\"></span>Any in<span class=\"_ _1\"></span>terest <span class=\"_ _1\"></span>retained <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rmer subsid<span class=\"_ _1\"></span>iary <span class=\"_ _1\"></span>is meas<span class=\"_ _1\"></span>ured<span class=\"_ _6b\"> </span>at fair value when control is lost.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>oreign currency<span class=\"_ _6b\"> </span>Foreign curren<span class=\"_ _2\"></span>cy transactions<span class=\"_ _6b\"> </span>Transactions <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currencies <span class=\"_ _2\"></span>are tra<span class=\"_ _2\"></span>nslated i<span class=\"_ _2\"></span>nto <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the operation <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchan<span class=\"_ _4\"></span>ge <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the date of the transaction. Monetary <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities denominate<span class=\"_ _1\"></span>d in <span class=\"_ _7\"></span>foreign currencies <span class=\"_ _1\"></span>at th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reporting d<span class=\"_ _1\"></span>ate are <span class=\"_ _7\"></span>translated into <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>functional cu<span class=\"_ _2\"></span>rrency <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>differe<span class=\"_ _2\"></span>nce <span class=\"_ _2\"></span>between<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>beginning <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>payments <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mortised<span class=\"_ _6b\"> </span>cost in foreign currency translated at the<span class=\"_ _1\"></span> spot exchange rate at the end of the year. Non-monetary <span class=\"_ _2\"></span>assets and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>in a <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>reign currency <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>translated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the fu<span class=\"_ _2\"></span>nctional curr<span class=\"_ _4\"></span>ency <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>etermined. <span class=\"_ _2\"></span>Non-monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>historical<span class=\"_ _6b\"> </span>cost in a foreign currency are translated using<span class=\"_ _1\"></span> the spot exchange rate at the date of the transaction.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _4\"></span>cur<span class=\"_ _2\"></span>rency <span class=\"_ _4\"></span>diffe<span class=\"_ _2\"></span>rences <span class=\"_ _4\"></span>aris<span class=\"_ _2\"></span>ing <span class=\"_ _4\"></span>on <span class=\"_ _9\"></span>translation <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>generally <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _9\"></span>or <span class=\"_ _8\"></span>loss. <span class=\"_ _8\"></span>How<span class=\"_ _2\"></span>ever, <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>reign <span class=\"_ _4\"></span>currency <span class=\"_ _9\"></span>dif<span class=\"_ _2\"></span>ferences<span class=\"_ _6b\"> </span>arising from the translation of the following items are<span class=\"_ _1\"></span> recognised in OCI:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">equ<span class=\"_ _1\"></span>ity investments in respect of which an election has been made to present subsequent changes in fair value in OCI<span class=\"_ _2\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0 ls8\">a <span class=\"ls0\">financial liability designated <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>hedge of the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in a foreign op<span class=\"_ _2\"></span>eration to the <span class=\"_ _2\"></span>extent that the <span class=\"_ _2\"></span>hedge is effect<span class=\"_ _4\"></span>ive (see<span class=\"_ _6b\"> </span></span></span></span>Accounting Policy <span class=\"ls2\">3.</span>9.2.1); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>fying cash flow hedges to the extent that the hedge is effective.<span class=\"_ _6b\"> </span></span></span>Foreign operations<span class=\"_ _6b\"> </span>The assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>liabilities of <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>operations, including <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>and fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>arising on <span class=\"_ _2\"></span>acquisition, ar<span class=\"_ _2\"></span>e t<span class=\"_ _4\"></span>ranslated i<span class=\"_ _2\"></span>nto<span class=\"_ _6b\"> </span>US Dollar <span class=\"_ _2\"></span>at spot <span class=\"_ _2\"></span>exchange rates <span class=\"_ _2\"></span>at the <span class=\"_ _2\"></span>reportin<span class=\"_ _1\"></span>g dat<span class=\"_ _2\"></span>e. The <span class=\"_ _2\"></span>income and <span class=\"_ _2\"></span>expenses of <span class=\"_ _2\"></span>foreign operations are <span class=\"_ _2\"></span>translated<span class=\"_ _2\"></span> into <span class=\"_ _2\"></span>US Dollar <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>spot exchange rates at the dates of the transactions.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _8\"></span>currency <span class=\"_ _9\"></span>differences <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>other <span class=\"_ _9\"> </span>comprehensive <span class=\"_ _9\"></span>income, <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>accumulated <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>currency <span class=\"_ _8\"></span>translation <span class=\"_ _9\"></span>reserve,<span class=\"_ _6b\"> </span>except to the extent that the translation d<span class=\"_ _1\"></span>ifference is allocated to <span class=\"_ _2\"></span>a non-controlling interest. When <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>operation <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>disposed <span class=\"_ _4\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>its <span class=\"_ _4\"></span>entirety <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _8\"></span>such <span class=\"_ _9\"></span>that <span class=\"_ _4\"></span>control <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>lost, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>cumulative <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>ncy<span class=\"_ _6b\"> </span>translation <span class=\"_ _2\"></span>reserve re<span class=\"_ _2\"></span>lated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>foreign o<span class=\"_ _2\"></span>peration <span class=\"_ _2\"></span><span class=\"lse\">is <span class=\"_ _2\"></span></span>reclassified <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>disposal. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group<span class=\"_ _6b\"> </span>disposes of <span class=\"_ _1\"></span>only part <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>interest in <span class=\"_ _1\"></span>a subsid<span class=\"_ _1\"></span>iary that in<span class=\"_ _1\"></span>cludes a foreign<span class=\"_ _1\"></span> operation while <span class=\"_ _1\"></span>retaining control, then<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>relevant proportion<span class=\"_ _6b\"> </span>of the cumulative amount is re-attributed to non-controlling interest. Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>ee and commission income and expense<span class=\"_ _6b\"> </span>Fee <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommission <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>and expense <span class=\"_ _7\"></span>that are <span class=\"_ _1\"></span>integral <span class=\"_ _1\"></span>to the <span class=\"_ _7\"></span>effective interest <span class=\"_ _7\"></span>rate on a <span class=\"_ _7\"></span>financial asset <span class=\"_ _1\"></span>or l<span class=\"_ _1\"></span>iability <span class=\"_ _1\"></span>are included in <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>measurement of the effective interest rate.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan <span class=\"_ _2\"></span>commitment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>draw-down <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>commitment <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>straight-line basis over the commitment period.<span class=\"_ _6b\"> </span>Other <span class=\"_ _9\"> </span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>commission <span class=\"_ _9\"> </span>income, <span class=\"_ _5\"> </span>including <span class=\"_ _9\"></span>account <span class=\"_ _9\"> </span>servicing <span class=\"_ _5\"> </span>fees, <span class=\"_ _9\"> </span>sales <span class=\"_ _9\"> </span>commission, <span class=\"_ _9\"> </span>place<span class=\"_ _2\"></span>ment <span class=\"_ _9\"></span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>sy<span class=\"_ _2\"></span>ndication <span class=\"_ _9\"></span>fees, <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _2\"></span>rela<span class=\"_ _2\"></span>ted <span class=\"_ _2\"></span>services <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>performed. <span class=\"_ _4\"></span>Other <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>commission <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>mainly <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>service <span class=\"_ _8\"></span>fe<span class=\"_ _2\"></span>es<span class=\"ls1b\">,<span class=\"_ _6b\"> </span></span>which are expensed as the services are re<span class=\"_ _1\"></span>ceived.<span class=\"_ _6b\"> </span>Net trading results<span class=\"_ _6b\"> </span>Net tradi<span class=\"_ _2\"></span>ng results <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>assets an<span class=\"_ _2\"></span>d net <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>derivatives held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span>management purposes and includes all realised and unrealised fair value changes and foreign exchange differences.<span class=\"_ _6b\"> </span>Net <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _7\"></span>from <span class=\"_ _3c\"></span>other <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>value <span class=\"_ _3c\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _3c\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _3c\"></span>or <span class=\"_ _7\"></span>loss<span class=\"_ _6b\"> </span>Net <span class=\"_ _2\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _2\"></span>from <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>relates <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liabilities<span class=\"_ _6b\"> </span>designated as at fair value through profit or loss and also non-trading assets mandatorily measured at fair value through profit or loss<span class=\"lsa\">. </span>Dividends<span class=\"_ _6b\"> </span>Dividend income is recognised when the right to recei<span class=\"_ _1\"></span>ve income is established. Usually this is the ex<span class=\"_ _2\"></span>-dividend date for equity se<span class=\"_ _1\"></span>curities.<span class=\"_ _6b\"> </span>Income tax Income tax expe<span class=\"_ _1\"></span>nse compri<span class=\"_ _1\"></span>ses curren<span class=\"_ _1\"></span>t and d<span class=\"_ _1\"></span>eferred tax. <span class=\"_ _1\"></span>It is <span class=\"_ _1\"></span>recognised i<span class=\"_ _1\"></span>n profit <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>except to <span class=\"_ _1\"></span>the extent <span class=\"_ _7\"></span>that it relates to a business<span class=\"_ _6b\"> </span>combination, or items recognised dire<span class=\"_ _1\"></span>ctly in equity or in OCI.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>interest <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>penalties <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>es, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>uncerta<span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tax <span class=\"_ _8\"></span>treatments, <span class=\"_ _4\"></span>do <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>meet<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>definition of <span class=\"_ _2\"></span>income tax<span class=\"_ _2\"></span>es, account<span class=\"_ _2\"></span>ing for <span class=\"_ _2\"></span>them i<span class=\"_ _2\"></span>n accorda<span class=\"_ _2\"></span>nce with <span class=\"_ _2\"></span>IAS 37 <span class=\"_ _2\"></span>Provisions, Co<span class=\"_ _2\"></span>ntingent Liabilities an<span class=\"_ _2\"></span>d Contingent <span class=\"_ _2\"></span>Assets and<span class=\"_ _6b\"> </span>recognising <span class=\"ff3\">the related expenses in \u2018</span>O<span class=\"ff3\">ther expenses\u2019</span>.<span class=\"_ _6b\"> </span>Current tax<span class=\"_ _6b\"> </span>Current tax co<span class=\"_ _2\"></span>mprise<span class=\"_ _1\"></span>s the <span class=\"_ _2\"></span>expected tax payable <span class=\"_ _2\"></span>or receivable on <span class=\"_ _2\"></span>the taxable income <span class=\"_ _2\"></span>or loss for <span class=\"_ _2\"></span>the year <span class=\"_ _2\"></span>and any adjustment to<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the tax<span class=\"_ _6b\"> </span>payable <span class=\"_ _7\"></span>or re<span class=\"_ _1\"></span>ceivable <span class=\"_ _7\"></span>in re<span class=\"_ _1\"></span>spect <span class=\"_ _7\"></span>of previous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>years. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>of cu<span class=\"_ _1\"></span>rrent <span class=\"_ _7\"></span>tax payable<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>receivable <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>best <span class=\"_ _7\"></span>estimate <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>tax <span class=\"_ _7\"></span>amount<span class=\"_ _6b\"> </span>expected <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>paid <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>received <span class=\"_ _4\"></span>that <span class=\"_ _9\"></span>reflects <span class=\"_ _4\"></span>uncertainty <span class=\"_ _8\"></span>relate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>income <span class=\"_ _9\"></span>taxes, <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>any. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _9\"></span>using <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>rates <span class=\"_ _8\"></span>ena<span class=\"_ _2\"></span>cted <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>substantively enacted at the reporting date. Current tax also in<span class=\"_ _1\"></span>cludes any tax arising fro<span class=\"_ _2\"></span>m dividends.<span class=\"_ _6b\"> </span>Current tax assets and liabilities are offset only if cert<span class=\"_ _1\"></span>ain criteria are met.<span class=\"_ _6b\"> </span>Deferred tax<span class=\"_ _6b\"> </span>Deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"> </span>in <span class=\"_ _9\"></span>respect <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>temporary <span class=\"_ _8\"></span>differences <span class=\"_ _9\"> </span>between <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _8\"></span>amounts <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>liabilities <span class=\"_ _8\"></span>for <span class=\"_ _9\"> </span>fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>cial<span class=\"_ _6b\"> </span>reporting purposes and the amounts used for taxation purposes.<span class=\"_ _6b\"> </span>Deferred tax is not recognised for:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _2\"></span>differences o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combination<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span>affects neither accounting nor taxable profit or loss;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _7\"></span>differences related <span class=\"_ _7\"></span>to investments in<span class=\"_ _1\"></span> subsidi<span class=\"_ _1\"></span>aries to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _7\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>able to <span class=\"_ _7\"></span>control the <span class=\"_ _7\"></span>timing of the reversal<span class=\"_ _6b\"> </span></span></span>of the temporary differences and it is prob<span class=\"_ _1\"></span>able that they will not reverse in the foreseeable future; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">taxable temp<span class=\"_ _1\"></span>orary differences arising on the initial recognition of goodwill.<span class=\"_ _6b\"> </span></span></span>Deferred tax assets ar<span class=\"_ _2\"></span>e recognised for <span class=\"_ _2\"></span>unused tax loss<span class=\"_ _2\"></span>es, unused tax<span class=\"_ _2\"></span> credits and deductible <span class=\"_ _2\"></span>temporary differences to <span class=\"_ _2\"></span>the exte<span class=\"_ _2\"></span>nt <span class=\"_ _2\"></span>that it<span class=\"_ _6b\"> </span>is probable that f<span class=\"_ _2\"></span>uture taxable profits will be <span class=\"_ _2\"></span>available against which they c<span class=\"_ _2\"></span>an be used. F<span class=\"_ _2\"></span>uture taxable profits are d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ermined based <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>reversal <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>taxable <span class=\"_ _8\"></span>temporary <span class=\"_ _4\"></span>differences. <span class=\"_ _8\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>am<span class=\"_ _2\"></span>ount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>able <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differences <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nsufficient <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>rec<span class=\"_ _2\"></span>ognise <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>deferred tax asset in full, then <span class=\"_ _2\"></span>future taxable profits, adjusted for <span class=\"_ _2\"></span>reversals<span class=\"_ _1\"></span> of <span class=\"_ _2\"></span>existing temporary dif<span class=\"_ _2\"></span>ferences, are considered, based o<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span>business plans fo<span class=\"_ _2\"></span>r individual subsidiaries i<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>Group. Deferred ta<span class=\"_ _2\"></span>x assets are <span class=\"_ _2\"></span>reviewed at each<span class=\"_ _2\"></span> reporting date a<span class=\"_ _2\"></span>nd are <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>extent <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _2\"></span>longer <span class=\"_ _2\"></span>probable <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>tax <span class=\"_ _4\"></span>benefit <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>realised; <span class=\"_ _4\"></span>suc<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>reductions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>whe<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>probability <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>future <span class=\"_ _2\"></span>taxable <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>improves. <span class=\"_ _2\"></span>Unrecognised <span class=\"_ _2\"></span>deferred <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reassessed <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent<span class=\"_ _6b\"> </span>that it has become probable that future taxable profits will be available against which they can be used.<span class=\"_ _6b\"> </span>Deferred tax <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>rates t<span class=\"_ _2\"></span>hat are <span class=\"_ _2\"></span>expected to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be applied <span class=\"_ _2\"></span>to t<span class=\"_ _2\"></span>emporary differences <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>they reverse, <span class=\"_ _2\"></span>using t<span class=\"_ _4\"></span>ax <span class=\"_ _2\"></span>rates<span class=\"_ _6b\"> </span>enacted or substantively enacted at the reporting date, and reflects unce<span class=\"_ _1\"></span>rtainty related to income taxes, if there is any.<span class=\"_ _6b\"> </span>The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, a<span class=\"_ _2\"></span>t the<span class=\"_ _6b\"> </span>reporting date, to recover or settle the<span class=\"_ _1\"></span> carrying amount of its assets and liabilities. For this purpose, the carryi<span class=\"_ _1\"></span>ng amount<span class=\"_ _2\"></span> of investment<span class=\"_ _6b\"> </span>property measured at fair value is presumed to be recovered through sale, and<span class=\"_ _1\"></span> the Group has not rebutted this presumption.<span class=\"_ _6b\"> </span>Deferred tax assets and liabilities are offset only if certain criteria are met.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span>against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span>or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span>fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span>respectively.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>classifies  i<span class=\"_ _1\"></span>ts <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>liabilities, <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>ther <span class=\"_ _9\"> </span>than  fin<span class=\"_ _1\"></span>ancial  g<span class=\"_ _1\"></span>uarantees <span class=\"_ _9\"> </span>and  loan <span class=\"_ _9\"> </span>commitments, <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>subsequently <span class=\"_ _5\"> </span>measure<span class=\"_ _2\"></span>d <span class=\"_ _5\"> </span>at<span class=\"_ _6b\"> </span>amortised <span class=\"_ _7\"></span>cost. Finan<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at amortised <span class=\"_ _7\"></span>cost p<span class=\"_ _1\"></span>rincipally <span class=\"_ _7\"></span>compri<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">A</span>mounts <span class=\"_ _7\"></span>owed to <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>banks\u2019, <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Amounts<span class=\"_ _6b\"> </span></span>owed to customers\u2019, \u2018<span class=\"ff1\">D</span>ebt securities in issue\u2019, together with \u2018<span class=\"ff1\">C</span>reditors and accruals\u2019 classified within \u2018<span class=\"ff1\">O</span>ther liabilities\u2019.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span>price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span>These <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>incremental <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>costs, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>subsequently <span class=\"_ _8\"></span>measured <span class=\"_ _8\"></span>at<span class=\"_ _6b\"> </span>their <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>method. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>elect <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>carry <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-derivative <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _6b\"> </span>through profit or loss.<span class=\"_ _6b\"> </span>When <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>designates <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>as <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _9\"> </span>through <span class=\"_ _9\"> </span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>loss, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>change <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>liability<span class=\"_ _6b\"> </span>attributable to <span class=\"_ _1\"></span>changes in i<span class=\"_ _1\"></span>ts credit ris<span class=\"_ _1\"></span>k is presented <span class=\"_ _1\"></span>in other <span class=\"_ _1\"></span>comprehensive income as<span class=\"_ _1\"></span> a liability <span class=\"_ _1\"></span>credit reserve. <span class=\"_ _1\"></span>On ini<span class=\"_ _2\"></span>tial <span class=\"_ _1\"></span>recognition of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>financial liability, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>presenting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>cred<span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>other<span class=\"_ _6b\"> </span>comprehensive income <span class=\"_ _1\"></span>would create <span class=\"_ _1\"></span>or enlarge an accounting <span class=\"_ _1\"></span>mismatch in p<span class=\"_ _1\"></span>rofit or loss. This assessment is made b<span class=\"_ _1\"></span>y using a regression<span class=\"_ _6b\"> </span>analysis to compare:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the e<span class=\"_ _1\"></span>xpected changes in the fair value of the liability related to changes in the credit risk; with<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>of ex<span class=\"_ _2\"></span>pected changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>whose characteristics <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>economically rela<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span></span></span>the characteristics of the liability.<span class=\"_ _6b\"> </span>Amounts <span class=\"_ _9\"> </span>presented <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>liability <span class=\"_ _5\"> </span>credit <span class=\"_ _9\"> </span>reserve <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>not <span class=\"_ _5\"> </span>subsequently <span class=\"_ _9\"> </span>transferred <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>or <span class=\"_ _9\"> </span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _9\"> </span>When <span class=\"_ _9\"> </span>these <span class=\"_ _5\"> </span>instruments  are<span class=\"_ _6b\"> </span>derecognised, the related cu<span class=\"_ _1\"></span>mulative amount in the liability credit reserve is transferred to retained earnings.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span>Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span>On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span>portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span>recognised in profit or loss.<span class=\"_ _6b\"> </span>Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span>loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span>Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>When assets are sold <span class=\"_ _2\"></span>to a third <span class=\"_ _2\"></span>party with a c<span class=\"_ _2\"></span>oncurrent total return swap on <span class=\"_ _2\"></span>the transferred assets, <span class=\"_ _2\"></span>the transaction is acco<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>nted for <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>a secured financing<span class=\"_ _1\"></span> transaction similar to sale and repurchase transactions, be<span class=\"_ _1\"></span>cause the Group retains all or sub<span class=\"_ _1\"></span>stantially all of the risks<span class=\"_ _6b\"> </span>and rewards of ownership of such assets.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>transactions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group n<span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>retains <span class=\"_ _1\"></span>nor tr<span class=\"_ _1\"></span>ansfers <span class=\"_ _1\"></span>substantially all<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> risks<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>rew<span class=\"_ _2\"></span>ards <span class=\"_ _7\"></span>of ownership <span class=\"_ _7\"></span>of a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span>and it <span class=\"_ _7\"></span>retains control over the<span class=\"_ _1\"></span> asset, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group conti<span class=\"_ _1\"></span>nues to re<span class=\"_ _1\"></span>cognise <span class=\"_ _1\"></span>the asset <span class=\"_ _1\"></span>to the<span class=\"_ _1\"></span> extent <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>continuing involvement, dete<span class=\"_ _1\"></span>rmined<span class=\"_ _6b\"> </span>by the extent to which it is exposed to changes in the value of the transferred asset.<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ertain<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>transactions, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>retains <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>obligation <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>rvice <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>transferred <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _4\"></span>asset <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>fee. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>transferr<span class=\"_ _2\"></span>ed <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>derecognised <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>it meets <span class=\"_ _7\"></span>the derecognition criteria. <span class=\"_ _7\"></span>An asset <span class=\"_ _1\"></span>or liability <span class=\"_ _7\"></span>is recognised <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>servicing contract <span class=\"_ _1\"></span>if the servicing <span class=\"_ _7\"></span>fe<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>more<span class=\"_ _6b\"> </span>than adequate (asset) or is less than adequate (liability) for performing the se<span class=\"_ _1\"></span>rvicing.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The Group derecognises a financial liability when<span class=\"_ _1\"></span> its contractual obligations are discharged, cancelled or expire.<span class=\"_ _6b\"> </span>Modifications of financi<span class=\"_ _2\"></span>al assets and financial liabi<span class=\"_ _2\"></span>lities<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the terms <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are modified, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group evaluates <span class=\"_ _2\"></span>whether t<span class=\"_ _2\"></span>he cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the modified <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are s<span class=\"_ _2\"></span>ub<span class=\"_ _2\"></span>stantially<span class=\"_ _6b\"> </span>different. <span class=\"_ _4\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>substantially <span class=\"_ _8\"></span>different, <span class=\"_ _8\"></span>then <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nancial <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span>deemed to have expired. In this c<span class=\"_ _2\"></span>ase, the original financial asset is derecognised (<span class=\"_ _2\"></span>see Accounting Policy <span class=\"ls2\">3.</span>9.3) and a <span class=\"_ _2\"></span>new financial asset<span class=\"_ _6b\"> </span>is recognised at fair value plus any eligible transaction costs. If <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>when <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>borrower <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>difficulties, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>usually <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>maximise<span class=\"_ _6b\"> </span>recovery of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original contractual terms <span class=\"_ _2\"></span>rather than <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> originate <span class=\"_ _2\"></span>a new <span class=\"_ _2\"></span>asset with <span class=\"_ _2\"></span>substantially different <span class=\"_ _2\"></span>terms. If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>plans <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>modify <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>way <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>forgiveness <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsiders <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>portion <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>set<span class=\"_ _6b\"> </span>should be written-off before the modification takes place (see Note 4.2.<span class=\"ls2\">1.</span>8 for write-off policy). If <span class=\"_ _2\"></span>the modification o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset measured at <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>st or <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>does not <span class=\"_ _2\"></span>result in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>derecognition of <span class=\"_ _2\"></span>the fina<span class=\"_ _2\"></span>ncial asset,<span class=\"_ _6b\"> </span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>recalculates <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>asset<span class=\"_ _6b\"> </span>and <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>resulting <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>floating-rate <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original<span class=\"_ _6b\"> </span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>used <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>calculate <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modifi<span class=\"_ _2\"></span>cation <span class=\"_ _4\"></span>gai<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>adjusted <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>time <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>modification. Any costs o<span class=\"_ _2\"></span>r fees incurred and fee<span class=\"_ _2\"></span>s received <span class=\"_ _2\"></span>as part of <span class=\"_ _2\"></span>the modification adjust the gro<span class=\"_ _2\"></span>ss carrying amount of <span class=\"_ _2\"></span>the modified<span class=\"_ _6b\"> </span>financial asset and are amortised over the remaining term of the modified fin<span class=\"_ _1\"></span>ancial asset.<span class=\"_ _6b\"> </span>If such <span class=\"_ _1\"></span>a modification <span class=\"_ _1\"></span>is carried out <span class=\"_ _7\"></span>becau<span class=\"_ _2\"></span>se <span class=\"_ _1\"></span>of financial d<span class=\"_ _1\"></span>ifficulties of the <span class=\"_ _1\"></span>borrower (<span class=\"lsf\">see </span>Acco<span class=\"_ _2\"></span>unting Policy <span class=\"ls2\">3.</span>9.5), <span class=\"_ _1\"></span>then <span class=\"_ _1\"></span>the g<span class=\"_ _1\"></span>ain or loss is<span class=\"_ _6b\"> </span>presented together with im<span class=\"_ _2\"></span>pairment losses. In <span class=\"_ _2\"></span>other cases,<span class=\"_ _2\"></span> differences i<span class=\"_ _2\"></span>n the carrying amo<span class=\"_ _2\"></span>unt are recognised in<span class=\"_ _2\"></span> profit or lo<span class=\"_ _2\"></span>ss as a<span class=\"_ _2\"></span> gain<span class=\"_ _6b\"> </span>or loss on derecognition.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>derecognises <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>odified <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially<span class=\"_ _6b\"> </span>different. <span class=\"_ _1\"></span>The te<span class=\"_ _1\"></span>rms are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>different i<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>under the <span class=\"_ _7\"></span>new terms, in<span class=\"_ _1\"></span>cluding any <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"lsd\">es<span class=\"_ _6b\"> </span></span>paid <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>received <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>discounted <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _4\"></span>rate, <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>at <span class=\"_ _4\"></span>least <span class=\"_ _8\"></span>10% <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span><span class=\"lse\">isc</span>o<span class=\"_ _2\"></span>unted<span class=\"_ _6b\"> </span>present <span class=\"_ _7\"></span>value of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>remai<span class=\"_ _2\"></span>ning <span class=\"_ _7\"></span>cash flows <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>liability. In <span class=\"_ _7\"></span>addition, other <span class=\"_ _7\"></span>qua<span class=\"_ _2\"></span>litative factors, <span class=\"_ _7\"></span>such as <span class=\"_ _7\"></span>the currency <span class=\"_ _7\"></span>that<span class=\"_ _6b\"> </span>the i<span class=\"_ _1\"></span>nstrument is <span class=\"_ _1\"></span>denominated in, ch<span class=\"_ _1\"></span>anges <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>type of <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate, new convers<span class=\"_ _1\"></span>ion feature<span class=\"_ _1\"></span>s attached <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>instrument, and change<span class=\"_ _6b\"> </span>in covenants, are also taken into considerat<span class=\"_ _1\"></span>ion.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ase, <span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ew <span class=\"_ _1\"></span>financial l<span class=\"_ _1\"></span>iability base<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the modified <span class=\"_ _7\"></span>terms is <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>difference betwee<span class=\"_ _1\"></span>n the<span class=\"_ _1\"></span> carrying amount<span class=\"_ _6b\"> </span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>liability <span class=\"_ _4\"></span>derecogn<span class=\"_ _2\"></span>ised<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes <span class=\"_ _4\"></span>non-financial<span class=\"_ _6b\"> </span>assets transferred, if any, and the assumption of liabilities, including the new modified<span class=\"_ _1\"></span> financial liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>modification <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>deemed <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>substa<span class=\"_ _2\"></span>ntial <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>herefore <span class=\"_ _7\"></span>does <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>derecognition <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the li<span class=\"_ _1\"></span>ability<span class=\"ls6\">,<span class=\"_ _6b\"> </span></span>the <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recalculated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>disco<span class=\"_ _2\"></span>unting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>resulting <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss. <span class=\"_ _1\"></span>For <span class=\"_ _7\"></span>floating-rate <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>inancial <span class=\"_ _3c\"></span>liabilities, <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _7\"></span>effec<span class=\"_ _2\"></span>tive <span class=\"_ _3c\"></span>interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>us<span class=\"_ _2\"></span>ed <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>calculate<span class=\"_ _6b\"> </span>the modification gain or loss<span class=\"_ _1\"></span> is adjusted to reflect current mark<span class=\"_ _1\"></span>et terms at the time of the modification<span class=\"lsa\">. </span>Any costs and fees incurred are<span class=\"_ _6b\"> </span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>adjustment <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>remaining <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modified <span class=\"_ _4\"></span>fin<span class=\"_ _2\"></span>ancial<span class=\"_ _6b\"> </span>liability by recomputing the effective intere<span class=\"_ _1\"></span>st rate on the instrument.<span class=\"_ _2\"></span> <span class=\"_ _0\"> </span>Identification and mea<span class=\"_ _2\"></span>surement of impairment<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group recognise<span class=\"_ _2\"></span>s loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>(<span class=\"ff3\">\u201c</span>E<span class=\"_ _2\"></span>CLs<span class=\"ff3\">\u201d</span>) <span class=\"_ _2\"></span>in respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ot<span class=\"_ _6b\"> </span>measured at fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>struments, <span class=\"_ _4\"></span>principally <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mprising <span class=\"_ _8\"></span>Balances <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Central <span class=\"_ _9\"></span>Bank <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Malta, <span class=\"_ _8\"></span>Treasury <span class=\"_ _8\"></span>bills, <span class=\"_ _8\"></span>loans<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span></span>advances to banks and customers, and financial investments measured<span class=\"_ _1\"></span> at amortised cost or FVOCI;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments.<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>above <span class=\"_ _2\"></span>portfolios <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>No <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>llowances<span class=\"_ _6b\"> </span>are recognised in respect of equity investments.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>allowances <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>equal <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>lifetime <span class=\"_ _7\"></span>ECL,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>except <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>following, <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _3c\"></span>allowances <span class=\"_ _7\"></span>ar<span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>measured<span class=\"_ _6b\"> </span>as 12-month ECL:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial i<span class=\"_ _1\"></span>nstruments that are determined to have low credit risk at the reporting date; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other <span class=\"_ _8\"></span>financial <span class=\"_ _9\"> </span>instruments <span class=\"_ _9\"> </span>(other <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"></span>receivables) <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>which <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>has <span class=\"_ _8\"></span>not <span class=\"_ _9\"> </span>increased <span class=\"_ _9\"> </span>significantly <span class=\"_ _9\"> </span>since <span class=\"_ _9\"> </span>their <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nitial<span class=\"_ _6b\"> </span></span></span>recognition (see Note 4.2.1.2<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>The <span class=\"_ _1\"></span>Group consi<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>a financial <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>strument <span class=\"_ _7\"></span>to have l<span class=\"_ _1\"></span>ow credi<span class=\"_ _1\"></span>t risk whe<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>assigned a <span class=\"_ _1\"></span>credit risk <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>ting that <span class=\"_ _1\"></span>is equivalent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>globally<span class=\"_ _6b\"> </span>understood <span class=\"_ _8\"></span>definition <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>\u2018investment <span class=\"_ _8\"></span>grade\u2019 <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>rating <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>gency. <span class=\"_ _8\"></span>Balances <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstitutions <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>re<span class=\"_ _4\"></span><span class=\"ff1\">putable<span class=\"_ _6b\"> </span></span>jurisdictions <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">L</span>oans <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>adva<span class=\"_ _2\"></span>nces <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>banks\u2019 <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>classified <span class=\"_ _8\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at<span class=\"_ _6b\"> </span></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">F</span>inancial <span class=\"_ _2\"></span>investments <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ow<span class=\"_ _6b\"> </span></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>signed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>\u2018investment<span class=\"ff1\">-</span>grade\u2019 <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>rating. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>does <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>apply <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>low<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span>risk exemption to any other financial instrument.<span class=\"_ _6b\"> </span>12<span class=\"ls0\">-month <span class=\"_ _1\"></span>ECL are<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>portion of l<span class=\"_ _1\"></span>ifetime<span class=\"_ _1\"></span> ECL <span class=\"_ _7\"></span>that result <span class=\"_ _7\"></span>from default <span class=\"_ _7\"></span>events <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a fin<span class=\"_ _1\"></span>ancial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are possible<span class=\"_ _1\"></span> with<span class=\"_ _1\"></span>in 12 months<span class=\"_ _6b\"> </span></span>from the <span class=\"_ _1\"></span>reporting date. <span class=\"_ _1\"></span>Financial instruments <span class=\"_ _1\"></span>for which <span class=\"_ _1\"></span>a 12-<span class=\"ff3\">month ECL is <span class=\"_ _1\"></span>recognised are <span class=\"_ _1\"></span>referred to as <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Stage<span class=\"_ _1\"></span> 1 financial instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>undergone <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>reco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span>credit-impaired.<span class=\"_ _6b\"> </span>Life-time ECL<span class=\"_ _2\"></span> represent t<span class=\"_ _2\"></span>he ECL <span class=\"_ _2\"></span>that result <span class=\"_ _2\"></span>from all <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>default events <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the expected <span class=\"_ _2\"></span>life o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>financial instrument. <span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>inancial<span class=\"_ _6b\"> </span>instruments for which <span class=\"_ _2\"></span>a life-<span class=\"_ _2\"></span>time ECL is <span class=\"_ _2\"></span>recognised but which ar<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span>t credit-<span class=\"ff3\">impaired are<span class=\"_ _2\"></span> referred to<span class=\"_ _2\"></span> as \u2018Stage 2 <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>thos<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>experienced <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ignificant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initia<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>recognition<span class=\"_ _6b\"> </span>but are not credit-impaired.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>lif<span class=\"_ _2\"></span>etime <span class=\"_ _3c\"></span>ECL <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>redit-<span class=\"ff3\">impaired <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>referred <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>\u2018Stage <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Measurement <span class=\"_ _1\"></span>of ECL<span class=\"_ _6b\"> </span>The measurement of ECL reflects:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unbiased and<span class=\"_ _1\"></span> probability-weighted amount that is determined by evaluating a range of possible outcomes; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ti<span class=\"_ _1\"></span>me value of money; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">reasonable <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>supportable <span class=\"_ _8\"></span>info<span class=\"_ _2\"></span>rmation <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>avai<span class=\"_ _2\"></span>lable <span class=\"_ _4\"></span>without <span class=\"_ _8\"></span>undue <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>effort <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>porting<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>about <span class=\"_ _9\"></span>past <span class=\"_ _4\"></span>events<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span></span></span>current conditions and forecasts of future economic conditions.<span class=\"_ _6b\"> </span>Loss allowances reflect a probability-weighted estimate of expected credit losses and are<span class=\"_ _1\"></span> measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>date: <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>present <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>all <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>shortfalls <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>difference<span class=\"_ _6b\"> </span></span></span>between the cash flows due to the Group<span class=\"_ _1\"></span> in accordance with the contract and the cash flows that the Group expects to receiv<span class=\"_ _2\"></span>e);<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _1\"></span>that are <span class=\"_ _1\"></span>credit-impaired at the re<span class=\"_ _1\"></span>porting date: <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>difference between <span class=\"_ _1\"></span>the gross carrying <span class=\"_ _1\"></span>amount and <span class=\"_ _1\"></span>the present<span class=\"_ _6b\"> </span></span></span>value of estimated future cash flows;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn loan commitments: as the present value of the<span class=\"_ _1\"></span> difference betwee<span class=\"_ _1\"></span>n the contractual cash flows that are due to the<span class=\"_ _1\"></span> Group if<span class=\"_ _6b\"> </span></span></span>the commitment is drawn down and the cash flows that the Group expects<span class=\"_ _1\"></span> to receive; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts: the expected payments to reimburse the holder less any amounts that the Group expects to recov<span class=\"_ _2\"></span>er.<span class=\"_ _6b\"> </span></span></span>When discounting future cash flows, the following dis<span class=\"_ _1\"></span>count rates are used:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>other <span class=\"_ _9\"></span>than <span class=\"_ _9\"></span>purchased <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"></span>originated <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-<span class=\"ff3\">impaired <span class=\"_ _9\"></span>(\u201cPOCI\u201d) <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>receivables: <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>original<span class=\"_ _6b\"> </span></span></span></span>effective interest rate or an approximation thereof;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">POCI assets: a cred<span class=\"_ _1\"></span>it-adjusted effective interest rate; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">lease<span class=\"_ _1\"></span> receivables: the discount rate used in measuring the lease receivable; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>commitments: <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>approximation <span class=\"_ _8\"></span>thereof, <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>ass<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span></span></span>resulting from the loan commitment; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guarantee contracts issu<span class=\"_ _2\"></span>ed: the rate that r<span class=\"_ _2\"></span>eflects the curr<span class=\"_ _2\"></span>ent market assessment of <span class=\"_ _2\"></span>the time value o<span class=\"_ _2\"></span>f money and th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> risks<span class=\"_ _6b\"> </span></span></span>that are specific to the cash flows.<span class=\"_ _6b\"> </span>In measuring <span class=\"_ _2\"></span>ECL, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>relies on <span class=\"_ _2\"></span>risk and <span class=\"_ _2\"></span>economic data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>modelling techniques <span class=\"_ _2\"></span>provided <span class=\"_ _2\"></span>by Moody\u2019s <span class=\"_ _2\"></span>Analytics <span class=\"_ _2\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>firm<span class=\"_ _6b\"> </span></span>specialising in areas <span class=\"_ _2\"></span>of credit ri<span class=\"_ _2\"></span>sk analysis, economic <span class=\"_ _2\"></span>and regulatory capital <span class=\"_ _2\"></span>calculation, economic r<span class=\"_ _2\"></span>esearch and other a<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>s intrinsically<span class=\"_ _6b\"> </span>linked to the ECL model.<span class=\"_ _6b\"> </span>Note 4 provides more detail in respect of the methodology applied by the Group for the measurement of loss allowances.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>Credit-impaired fin<span class=\"_ _1\"></span>ancial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>carried <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>carri<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair<span class=\"_ _6b\"> </span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehens<span class=\"_ _2\"></span>ive <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>(r<span class=\"_ _2\"></span>eferred <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span><span class=\"ff3\">\u201c</span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets<span class=\"ff3\">\u201d). <span class=\"_ _2\"></span>A <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>\u2018credit</span>-<span class=\"_ _6b\"> </span>impaired\u2019 <span class=\"_ _4\"></span>when <span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>events <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etrimental <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>occurred.<span class=\"_ _6b\"> </span>Evidence that a financial asset is credit-impaired includes the following observable data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">sign<span class=\"_ _1\"></span>ificant financial difficulty of the borrower or issuer;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a breach of contract such as a defaul<span class=\"_ _1\"></span>t or past due event;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the restru<span class=\"_ _1\"></span>cturing of a loan or advance by the Group on terms that the Group would not consider otherwise;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">it is becoming p<span class=\"_ _1\"></span>robable that the borrower will enter bankruptcy or other finan<span class=\"_ _1\"></span>cial reorganisation; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the d<span class=\"_ _1\"></span>isappearance of an active market for a security because of financial difficulties.<span class=\"_ _6b\"> </span></span></span>A <span class=\"ls0\">loan <span class=\"_ _2\"></span><span class=\"ff3\">that has been renegotiated due to <span class=\"_ _2\"></span>a deterioration in the borrow<span class=\"_ _2\"></span>er\u2019s condition is usually considered to be c<span class=\"_ _2\"></span>redit</span>-im<span class=\"_ _2\"></span>paired unless<span class=\"_ _6b\"> </span></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>receiving <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>reduced <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>cators <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>overdue <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>90 <span class=\"_ _2\"></span>days <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>considered <span class=\"_ _2\"></span>credit-<span class=\"_ _2\"></span>impaired <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>regulatory<span class=\"_ _6b\"> </span>definition of default is different.<span class=\"_ _6b\"> </span>Financial guaran<span class=\"_ _1\"></span>tee contracts held<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>asse<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>guarantee <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>integral <span class=\"_ _4\"></span>element <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>accounted <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>component of that <span class=\"_ _2\"></span>instrument or is <span class=\"_ _2\"></span>a contract that <span class=\"_ _2\"></span>is accounted fo<span class=\"_ _2\"></span>r separately. The <span class=\"_ _2\"></span>factors that the <span class=\"_ _2\"></span>Group considers when <span class=\"_ _4\"></span>making th<span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessment include whether:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> implicitly part of the contractual terms of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> required by laws and regulations that govern the contract of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> entered into at the same time as and <span class=\"lse\">in</span> contem<span class=\"_ _2\"></span>plation of the debt instruments<span class=\"_ _1\"></span>; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the guarantee is<span class=\"_ _1\"></span> given by the parent of the borrower or another company within the borrower\u2019s group.<span class=\"_ _6b\"> </span></span></span>If the <span class=\"_ _2\"></span>Group determines that t<span class=\"_ _2\"></span>he guarantee is <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the financial asset, t<span class=\"_ _2\"></span>hen any premium <span class=\"_ _2\"></span>payable in con<span class=\"_ _2\"></span>nection <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>initial <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognition <span class=\"_ _3c\"></span>of the <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>treated <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>transaction <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>acqu<span class=\"_ _2\"></span>iring <span class=\"_ _3c\"></span>it.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group conside<span class=\"_ _1\"></span>rs <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>effe<span class=\"_ _2\"></span>ct <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>protection<span class=\"_ _6b\"> </span>when measuring the fair value of the debt instrument and when measuring ECL.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group determines that <span class=\"_ _2\"></span>the guarantee <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the debt <span class=\"_ _2\"></span>instrument, then <span class=\"_ _2\"></span>it recognises an <span class=\"_ _2\"></span>asset rep<span class=\"_ _2\"></span>resenti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>any prepayment of guarantee premiu<span class=\"_ _1\"></span>m and a right to compensation for credit losses. A<span class=\"_ _1\"></span> prepaid premium asset is recognised only if the<span class=\"_ _6b\"> </span>guaranteed exposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>neither c<span class=\"_ _2\"></span>redit-impaired nor <span class=\"_ _2\"></span>has undergone <span class=\"_ _2\"></span>a significant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in credit <span class=\"_ _2\"></span>risk when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>guarantee is <span class=\"_ _2\"></span>acquired.<span class=\"_ _6b\"> </span>These assets <span class=\"_ _1\"></span>are recognised <span class=\"_ _1\"></span>under \u2018<span class=\"ff1\">O</span>ther assets\u2019. The<span class=\"_ _1\"></span> Group presents <span class=\"_ _1\"></span>gains or losses <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n a <span class=\"_ _1\"></span>compensation right <span class=\"ff1\">in profit <span class=\"_ _1\"></span>or loss in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he line<span class=\"_ _6b\"> </span></span>item \u2018<span class=\"ff1\">Impairment losses on financial instrumen<span class=\"_ _1\"></span>ts<span class=\"ff3 ls6\">\u2019.<span class=\"_ _6b\"> </span></span></span>Presentation of allo<span class=\"_ _1\"></span>wance for EC<span class=\"_ _1\"></span>L in the state<span class=\"_ _1\"></span>ment of fin<span class=\"_ _1\"></span>ancial position<span class=\"_ _6b\"> </span>Loss allowances for ECL are presented<span class=\"_ _1\"></span> in the Statement of Financia<span class=\"_ _2\"></span>l Position as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial as<span class=\"_ _1\"></span>sets measured at amortised cost: as a deduction from the gross carrying amount of the assets;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments an<span class=\"_ _1\"></span>d financial guarantee contracts: generally, as a provision; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">where <span class=\"_ _7\"></span>a financial instrument includes b<span class=\"_ _1\"></span>oth a drawn <span class=\"_ _1\"></span>and an undrawn <span class=\"_ _1\"></span>component, and<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>cannot identify <span class=\"_ _1\"></span>the ECL on th<span class=\"_ _1\"></span>e loa<span class=\"_ _2\"></span><span class=\"ls1c\">n<span class=\"_ _6b\"> </span></span></span></span>commitment co<span class=\"_ _2\"></span>mponent separately from <span class=\"_ _2\"></span>those on <span class=\"_ _2\"></span>the drawn <span class=\"_ _2\"></span>compone<span class=\"_ _1\"></span>nt: the <span class=\"_ _2\"></span>Group presents <span class=\"_ _2\"></span>a combined loss <span class=\"_ _2\"></span>allowance fo<span class=\"_ _2\"></span>r both<span class=\"_ _6b\"> </span>components. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>mbined <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>presented <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>deduction <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>gross <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>drawn <span class=\"_ _4\"></span>component. <span class=\"_ _8\"></span>Any<span class=\"_ _6b\"> </span>excess of the loss allowance over the gross amount of the drawn component is presen<span class=\"_ _1\"></span>ted as a provision; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">deb<span class=\"_ _1\"></span>t instruments measured at fai<span class=\"_ _2\"></span>r value through other comprehensive income: no loss allowance is reco<span class=\"_ _2\"></span>gnis<span class=\"_ _1\"></span>ed in the Stat<span class=\"_ _2\"></span>ement of<span class=\"_ _6b\"> </span></span></span>Financial <span class=\"_ _2\"></span>Position <span class=\"_ _4\"></span>because <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>their <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e. <span class=\"_ _4\"></span>However, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>recognised in the fair value reserve.<span class=\"_ _6b\"> </span>Write-off<span class=\"_ _6b\"> </span>Loans <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>written <span class=\"_ _4\"></span>off <span class=\"_ _4\"></span>(either <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>full) <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>reasonable <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pectation <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>recoverin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>asset in its <span class=\"_ _2\"></span>entirety or a <span class=\"_ _2\"></span>portion thereof. <span class=\"_ _2\"></span>This is generally t<span class=\"_ _2\"></span>he case <span class=\"_ _2\"></span>when the Group determines <span class=\"_ _2\"></span>that the borrow<span class=\"_ _2\"></span>er does not h<span class=\"_ _4\"></span>ave ass<span class=\"_ _2\"></span>ets<span class=\"_ _6b\"> </span>or sources of income that could generate sufficient cash flo<span class=\"_ _2\"></span>ws to repay the amounts subject to the w<span class=\"_ _2\"></span>rite-off. This assessment is carri<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>out at the individual asset level.<span class=\"_ _6b\"> </span>Recoveries <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>amounts <span class=\"_ _4\"></span>previously <span class=\"_ _8\"></span>written<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">off <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>\u2018</span>Net <span class=\"_ _8\"></span>movement <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>impairment<span class=\"_ _6b\"> </span>charges\u2019 <span class=\"ff1\">in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss. <span class=\"_ _2\"></span>Financial assets <span class=\"_ _2\"></span>that ar<span class=\"_ _2\"></span>e written <span class=\"_ _2\"></span>off <span class=\"_ _2\"></span>could still <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to enforcement <span class=\"_ _2\"></span>activities in <span class=\"_ _2\"></span>order<span class=\"_ _6b\"> </span></span>to comply with the Group\u2019s procedures for recovery of amounts d<span class=\"_ _1\"></span>ue.<span class=\"_ _6b\"> </span>Offsetting<span class=\"_ _6b\"> </span>Financial assets and liabili<span class=\"_ _1\"></span>ties are offset and the net amount presented<span class=\"_ _1\"></span> in the Statement of Financial Position when, and only when, the<span class=\"_ _6b\"> </span>Group <span class=\"_ _7\"></span>currently has <span class=\"_ _7\"></span>a legall<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>enforceable <span class=\"_ _1\"></span>right <span class=\"_ _7\"></span>to set <span class=\"_ _7\"></span>off the <span class=\"_ _7\"></span>recognised <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>it intends <span class=\"_ _7\"></span>either to <span class=\"_ _7\"></span>settle <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a net <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _7\"></span>or to <span class=\"_ _7\"></span>realise<span class=\"_ _6b\"> </span>the asset and settle the liability simultaneously.<span class=\"_ _6b\"> </span>Income <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resented <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>only <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>permitted <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRSs, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>gains <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>grou<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>similar transactions such as in the Group\u2019s tr<span class=\"_ _1\"></span>ading activity.<span class=\"_ _6b\"> </span>Fair value measureme<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>Fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>would <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>received <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>liability <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>orderly <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>bet<span class=\"_ _2\"></span>ween <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>participants at the m<span class=\"_ _2\"></span>easurement date in th<span class=\"_ _2\"></span>e principal or, <span class=\"_ _2\"></span>in its absence, the <span class=\"_ _2\"></span>most advantageous market to<span class=\"_ _2\"></span> which the G<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up has <span class=\"_ _2\"></span>access<span class=\"_ _6b\"> </span>at that date. The fair value of a liability re<span class=\"_ _1\"></span>flects its non-p<span class=\"_ _2\"></span>erformance risk.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>one <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>available, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group me<span class=\"_ _1\"></span>asures <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>fair <span class=\"_ _7\"></span>value of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>using <span class=\"_ _7\"></span>the qu<span class=\"_ _1\"></span>oted <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rice <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an active <span class=\"_ _7\"></span>market <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>instrument.<span class=\"_ _6b\"> </span>A market is regarded as active<span class=\"_ _1\"></span> if transactions for the asset or liability take place with su<span class=\"_ _1\"></span>fficient frequency and volume to provide pricing<span class=\"_ _6b\"> </span>information on an ongoing basis.<span class=\"_ _6b\"> </span>If there is <span class=\"_ _2\"></span>no quoted price i<span class=\"_ _2\"></span>n an active <span class=\"_ _2\"></span>market, then the Group <span class=\"_ _2\"></span>uses valuation techniques <span class=\"_ _2\"></span>that maximise the u<span class=\"_ _2\"></span>se of relevant o<span class=\"_ _4\"></span>bservable<span class=\"_ _6b\"> </span>inputs <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>minimise <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>use <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>unobservable <span class=\"_ _9\"> </span>inputs. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>chos<span class=\"_ _2\"></span>en <span class=\"_ _9\"> </span>valuation <span class=\"_ _5\"> </span>technique <span class=\"_ _9\"> </span>incorporates <span class=\"_ _5\"> </span>all <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>factors <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>arket<span class=\"_ _6b\"> </span>participants would take into account in pricing a transaction.<span class=\"_ _6b\"> </span>The best evidence of the fair <span class=\"_ _2\"></span>value of a financial instrument at initial <span class=\"_ _2\"></span>recognition is normally the transaction price <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>i.e. the fair value of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>consideration given <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>received. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial reco<span class=\"_ _2\"></span>gnition differs <span class=\"_ _4\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transaction pric<span class=\"_ _2\"></span>e<span class=\"_ _6b\"> </span>and t<span class=\"_ _2\"></span>he fair <span class=\"_ _2\"></span>value i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evidenced neither <span class=\"_ _2\"></span>by a <span class=\"_ _2\"></span>quoted <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>in an<span class=\"_ _2\"></span> active <span class=\"_ _2\"></span>market fo<span class=\"_ _2\"></span>r an <span class=\"_ _2\"></span>identical <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>or liability <span class=\"_ _2\"></span>nor <span class=\"_ _2\"></span>based o<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valuation<span class=\"_ _6b\"> </span>technique for which any un<span class=\"_ _1\"></span>observable inputs are judged to be ins<span class=\"_ _1\"></span>ignificant in relation to the difference, then th<span class=\"_ _1\"></span>e financial instrument is<span class=\"_ _6b\"> </span>initially <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>defer the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between th<span class=\"_ _2\"></span>e fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial re<span class=\"_ _2\"></span>cognition and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>price.<span class=\"_ _6b\"> </span>Subsequently, <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>difference <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>appropriate <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>ut <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>later <span class=\"_ _4\"></span>than<span class=\"_ _6b\"> </span>when the valuation is wholly supported by observable market data or the transaction is closed out.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>an asset o<span class=\"_ _2\"></span>r a <span class=\"_ _2\"></span>liability measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value has <span class=\"_ _2\"></span>a bid <span class=\"_ _2\"></span>price and <span class=\"_ _2\"></span>an ask <span class=\"_ _2\"></span>price, then t<span class=\"_ _2\"></span>he Group me<span class=\"_ _2\"></span>asures<span class=\"_ _1\"></span> as<span class=\"_ _2\"></span>sets and <span class=\"_ _2\"></span>long p<span class=\"_ _2\"></span>ositions <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>bid price and liabilities and short positions at an ask pri<span class=\"_ _1\"></span>ce.<span class=\"_ _6b\"> </span>Portfolios <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>managed <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>basis of <span class=\"_ _7\"></span>the net e<span class=\"_ _1\"></span>xposure to <span class=\"_ _7\"></span>either market <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>are measured <span class=\"_ _7\"></span>on the <span class=\"_ _1\"></span>basis of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>price th<span class=\"_ _1\"></span>at would <span class=\"_ _7\"></span>be receiv<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>t long<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>(or <span class=\"_ _2\"></span>paid <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>short <span class=\"_ _2\"></span>position) <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>particular <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>exposure. <span class=\"_ _2\"></span>Those <span class=\"_ _2\"></span>portfolio<span class=\"_ _2\"></span>-level <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio. The <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>demand <span class=\"_ _4\"></span>feature <span class=\"_ _4\"></span>(e.g. <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>demand <span class=\"_ _4\"></span>deposit) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>on <span class=\"_ _9\"> </span>demand,<span class=\"_ _6b\"> </span>discounted from the first date on which the amoun<span class=\"_ _1\"></span>t could be required to be paid.<span class=\"_ _6b\"> </span>The Group recognis<span class=\"_ _1\"></span>es transfers between levels of the fair valu<span class=\"_ _1\"></span>e hierarchy as of the<span class=\"_ _1\"></span> end of the rep<span class=\"_ _1\"></span>orting period du<span class=\"_ _1\"></span>ring which the change<span class=\"_ _6b\"> </span>has occurred.<span class=\"_ _6b\"> </span>Further details on the determination of fair values are<span class=\"_ _1\"></span> disclosed in Note 5.<span class=\"_ _6b\"> </span>Cash and cash equivalents<span class=\"_ _6b\"> </span>Cash <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>equivalents <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>notes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>coins <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>hand, <span class=\"_ _4\"></span>unrestricted <span class=\"_ _2\"></span>bala<span class=\"_ _2\"></span>nces <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>central <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>highly <span class=\"_ _4\"></span>liquid <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>assets with original maturities of <span class=\"_ _2\"></span>three months or less from <span class=\"_ _2\"></span>the date of acquisition that are subject <span class=\"_ _2\"></span>to an insignificant ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>changes in<span class=\"_ _6b\"> </span>their fa<span class=\"lse\">ir </span>value and are used by the Group in the management of its short-term commitments<span class=\"lsa\">. </span>Cash and cash equivalents are carried at amortised cost in<span class=\"_ _1\"></span> the <span class=\"_ _2\"></span>Statement of Financial Position.<span class=\"_ _6b\"> </span>Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span>Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span>impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>Property and equipment<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment  are <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at <span class=\"_ _5\"> </span>cost  l<span class=\"_ _1\"></span>ess <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>depreciation  and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>ny <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>impairment <span class=\"_ _5\"> </span>losses.<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition, <span class=\"_ _2\"></span>freehold <span class=\"_ _4\"></span>land <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>uildings <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>carried <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>revaluation, <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>subsequent<span class=\"_ _6b\"> </span>accumulated depreciation and subsequent accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment <span class=\"_ _5\"> </span>are  in<span class=\"_ _1\"></span>itially <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at  cost. <span class=\"_ _5\"> </span>Cost <span class=\"_ _5\"> </span>includes <span class=\"_ _5\"> </span>expenditures <span class=\"_ _5\"> </span>that  are <span class=\"_ _5\"> </span>directl<span class=\"_ _1\"></span>y  attr<span class=\"_ _1\"></span>ibutable <span class=\"_ _5\"> </span>to <span class=\"_ _6\"> </span>th<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>acquisition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>self-co<span class=\"_ _2\"></span>nstructed <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>includes <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>materials <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>labour, <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>costs<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>directly<span class=\"_ _6b\"> </span>attributable to bringing the assets to a working condition for the<span class=\"_ _1\"></span>ir intended use, and capitalised borrowing costs. Purchased software that is integral to the functionality of the related equipment is capitalised<span class=\"_ _1\"></span> as part of that equipment.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>significant <span class=\"_ _7\"></span>parts <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>item of <span class=\"_ _7\"></span>property <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>equipment h<span class=\"_ _1\"></span>ave d<span class=\"_ _1\"></span>ifferent <span class=\"_ _7\"></span>useful lives, <span class=\"_ _7\"></span>then <span class=\"_ _1\"></span>they <span class=\"_ _7\"></span>are accounted<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>as separate items <span class=\"_ _7\"></span>(major<span class=\"_ _6b\"> </span>components) of property and equipment.<span class=\"_ _6b\"> </span>Any gain or loss on disposal of an item of property and equipment is recognised within other in<span class=\"_ _1\"></span>come in profit or loss.<span class=\"_ _6b\"> </span>When th<span class=\"_ _2\"></span>e u<span class=\"_ _2\"></span>se o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>property c<span class=\"_ _2\"></span>hanges such <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment, <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>recl<span class=\"_ _2\"></span>assification<span class=\"_ _6b\"> </span>becomes its cost for subsequent accounting.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure <span class=\"_ _2\"></span>other t<span class=\"_ _2\"></span>han t<span class=\"_ _2\"></span>hose a <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ational market <span class=\"_ _2\"></span>participant <span class=\"_ _2\"></span>would <span class=\"_ _2\"></span>take <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>account <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>determining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>property. <span class=\"_ _2\"></span>Any<span class=\"_ _6b\"> </span>surpluses ari<span class=\"_ _1\"></span>sing on <span class=\"_ _1\"></span>such re<span class=\"_ _1\"></span>valuation are <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n othe<span class=\"_ _1\"></span>r comprehensive<span class=\"_ _1\"></span> income and <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cumulated<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>equity as <span class=\"_ _7\"></span>a revaluation<span class=\"_ _2\"></span> re<span class=\"_ _1\"></span>serve<span class=\"_ _6b\"> </span>unless <span class=\"_ _7\"></span>they <span class=\"_ _7\"></span>reverse <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>revaluation <span class=\"_ _1\"></span>decrease <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>same <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>previously <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _3c\"></span>in profit <span class=\"_ _3c\"></span>or <span class=\"_ _1\"></span>loss, <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _3c\"></span>which <span class=\"_ _1\"></span>case <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>incr<span class=\"_ _2\"></span>ease <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>credited<span class=\"_ _6b\"> </span>to profit o<span class=\"_ _2\"></span>r loss to the extent of the decrease previously charged. Any deficiencies resulting fro<span class=\"_ _2\"></span>m decreases in value are de<span class=\"_ _4\"></span>ducted from<span class=\"_ _6b\"> </span>this fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>reserve <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent <span class=\"_ _2\"></span>that the <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>reserve relating<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>previous <span class=\"_ _2\"></span>revaluation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>that asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>sufficient <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>absorb these, and charged to profit or loss thereafter. <span class=\"_ _17\"> </span>Subsequen<span class=\"_ _2\"></span>t costs<span class=\"_ _6b\"> </span>Subsequent expenditure is <span class=\"_ _2\"></span>capitalised only <span class=\"_ _2\"></span>if it is <span class=\"_ _2\"></span>probable that t<span class=\"_ _2\"></span>he future <span class=\"_ _2\"></span>economic benefits associated wit<span class=\"_ _2\"></span>h the expenditur<span class=\"_ _4\"></span>e will <span class=\"_ _2\"></span>flow<span class=\"_ _6b\"> </span>to the Group. Ongoing repairs and maintenance are expensed as incurred.<span class=\"_ _6b\"> </span>Depreciation<span class=\"_ _6b\"> </span>Depreciation is recognised in profit or loss on a straight-line basis, allocating the cost / revalued amounts less estimated residual values<span class=\"_ _6b\"> </span>over the <span class=\"_ _2\"></span>estimated us<span class=\"_ _2\"></span>eful lives <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each component <span class=\"_ _2\"></span>of an <span class=\"_ _2\"></span>item o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>propert<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>and equipment <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>this most <span class=\"_ _2\"></span>closely reflects <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xpected<span class=\"_ _6b\"> </span>pattern of <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsumption o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits embod<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>asset. <span class=\"_ _2\"></span>Improvements <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leasehold <span class=\"_ _2\"></span>premises are <span class=\"_ _4\"></span>depre<span class=\"_ _2\"></span>ciated<span class=\"_ _6b\"> </span>over the shorter of the lease term and their useful lives. Land is not depreciated.<span class=\"_ _6b\"> </span>The estimated useful lives for the current and comparative periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">buildings <span class=\"_ _3e\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>50 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">improvemen<span class=\"_ _1\"></span>t to premises <span class=\"_ _3f\"> </span>14 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer sys<span class=\"_ _1\"></span>tem <span class=\"_ _40\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer equip<span class=\"_ _1\"></span>ment <span class=\"_ _41\"> </span> <span class=\"_ _13\"> </span>4 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">others <span class=\"_ _26\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>5 - 7 years<span class=\"_ _6b\"> </span></span></span>Depreciation methods, useful lives and residual values<span class=\"_ _1\"></span> are reassessed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Reclassifica<span class=\"_ _2\"></span>tion to investment property<span class=\"_ _6b\"> </span>When <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>use <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>prop<span class=\"_ _2\"></span>erty <span class=\"_ _8\"></span>changes <span class=\"_ _9\"></span>from <span class=\"_ _9\"></span>owner<span class=\"ff9\">\u2011</span>occupied <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>propert<span class=\"_ _1\"></span>y, <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>property <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>re-meas<span class=\"_ _2\"></span>ured <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>fair <span class=\"_ _8\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span>reclassified accordingly. Any <span class=\"_ _2\"></span>gain arising on<span class=\"_ _2\"></span> this re-m<span class=\"_ _2\"></span>easurement is recognised <span class=\"_ _2\"></span>in profit or <span class=\"_ _2\"></span>loss to <span class=\"_ _2\"></span>the extent t<span class=\"_ _2\"></span>hat it reverses a <span class=\"_ _2\"></span>previous<span class=\"_ _6b\"> </span>impairment loss on t<span class=\"_ _2\"></span>he specific property, <span class=\"_ _2\"></span>with any remaining ga<span class=\"_ _2\"></span>in recognised in OCI <span class=\"_ _2\"></span>and presented <span class=\"_ _2\"></span>in the revaluation reserve. <span class=\"_ _2\"></span>Any loss<span class=\"_ _6b\"> </span>is recognised in profit or loss.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment are <span class=\"_ _4\"></span>derecognised upon<span class=\"_ _2\"></span> disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>use. <span class=\"_ _2\"></span>Any <span class=\"_ _2\"></span>gain<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span>loss <span class=\"_ _2\"></span>arising o<span class=\"_ _2\"></span>n derecognition <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>(calculated as <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he diff<span class=\"_ _2\"></span>erence between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>disposal <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span><span class=\"ls8\">mo</span>unt <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the asset) is included in profit or loss in the year during which the asset is de<span class=\"_ _1\"></span>recognised. Leases<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>inception <span class=\"_ _1\"></span>of a <span class=\"_ _7\"></span>contract, the <span class=\"_ _7\"></span>Gr<span class=\"_ _2\"></span>oup <span class=\"_ _7\"></span>assesses whether <span class=\"_ _7\"></span>a contract is, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontains, <span class=\"_ _7\"></span>a lease. <span class=\"_ _7\"></span>A contract <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s, <span class=\"_ _1\"></span>or contai<span class=\"_ _1\"></span>ns, <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ea<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>if the contract<span class=\"_ _6b\"> </span>conveys the right to control the use of an identified asset for a period of time in e<span class=\"_ _1\"></span>xchange for consideration. Group acting as<span class=\"_ _2\"></span> a lessee<span class=\"_ _6b\"> </span>At commencement or on modification of a contract that contains a lease component, the Group allocates consideration in the co<span class=\"_ _2\"></span>ntract<span class=\"_ _6b\"> </span>to each lease co<span class=\"_ _2\"></span>mponent on the basis of its relative standalone price. <span class=\"_ _2\"></span>However, for leases of office premises the Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>elected not<span class=\"_ _6b\"> </span>to separate non-lease components and accounts for the lease and non-lease components as a single lease component.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>Group <span class=\"_ _9\"></span>recognises <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>dat<span class=\"_ _2\"></span>e. <span class=\"_ _9\"></span>The <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>initially<span class=\"_ _6b\"> </span>measured <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>cost, <span class=\"_ _9\"></span>which <span class=\"_ _8\"></span>comprises <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitial <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>liability <span class=\"_ _8\"></span>adjusted <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>payments <span class=\"_ _8\"></span>mad<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>befor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>commencement date, <span class=\"_ _2\"></span>plus any <span class=\"_ _2\"></span>initial direct costs <span class=\"_ _2\"></span>incurred and <span class=\"_ _2\"></span>an estimate <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>sts to <span class=\"_ _2\"></span>dismantle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>and remove any <span class=\"_ _2\"></span>improvements m<span class=\"_ _2\"></span>ade<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>office premises. The right<span class=\"_ _2\"></span>-<span class=\"ls3\">of</span>-use asset is <span class=\"_ _2\"></span>subsequently depreciated using <span class=\"_ _2\"></span>the straight<span class=\"_ _2\"></span>-line method <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the commencement date <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>end <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>lease term. <span class=\"_ _7\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>addition, th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-use asset <span class=\"_ _7\"></span>is periodically <span class=\"_ _1\"></span>reduced b<span class=\"_ _1\"></span>y i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>losses, <span class=\"_ _1\"></span>if an<span class=\"_ _1\"></span>y, and <span class=\"_ _7\"></span>adj<span class=\"_ _2\"></span>usted <span class=\"_ _7\"></span>for certain<span class=\"_ _6b\"> </span>remeasurements of the lease liability.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>lease <span class=\"_ _9\"></span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _9\"></span>measured <span class=\"_ _9\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>present <span class=\"_ _9\"></span>value <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>lease <span class=\"_ _9\"> </span>payments <span class=\"_ _9\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _9\"></span>not <span class=\"_ _9\"> </span>paid <span class=\"_ _9\"></span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>da<span class=\"_ _2\"></span>te,<span class=\"_ _6b\"> </span>discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s increment<span class=\"ff1 ls8\">al<span class=\"ls0\"> <span class=\"_ _2\"></span>borrowing<span class=\"_ _6b\"> </span></span></span>rate. <span class=\"_ _2\"></span>Generally, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>borrowing <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>termines <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>bor<span class=\"_ _2\"></span>rowing<span class=\"_ _6b\"> </span>rate by analysing its<span class=\"_ _1\"></span> borrowings from various external s<span class=\"_ _1\"></span>ources and makes certain adju<span class=\"_ _1\"></span>stments to reflect the te<span class=\"_ _1\"></span>rms of the lease and type<span class=\"_ _6b\"> </span>of asset leased.<span class=\"_ _6b\"> </span>Lease payments included in the measurement of the<span class=\"_ _1\"></span> lease liability comprise the following:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">fixed paymen<span class=\"_ _1\"></span>ts, including in-substance fixed payments;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">variable<span class=\"_ _1\"></span> lease <span class=\"_ _1\"></span>payments that <span class=\"_ _1\"></span>depend on <span class=\"_ _7\"></span>an index or a rat<span class=\"_ _1\"></span>e, initi<span class=\"_ _1\"></span>ally measured<span class=\"_ _1\"></span> using th<span class=\"_ _1\"></span>e index <span class=\"_ _1\"></span>or rate as <span class=\"_ _1\"></span>at the<span class=\"_ _1\"></span> commencement date;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">amounts expe<span class=\"_ _1\"></span>cted to be payable under a residual value guarantee; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the exercise price under a <span class=\"_ _2\"></span>purchase option t<span class=\"_ _2\"></span>hat the Group i<span class=\"_ _2\"></span>s reasonably certain to<span class=\"_ _2\"></span> exercise, lease p<span class=\"_ _2\"></span>ayments in an optional <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>newal<span class=\"_ _6b\"> </span></span></span>period if <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group i<span class=\"_ _2\"></span>s rea<span class=\"_ _2\"></span>sonably <span class=\"_ _2\"></span>certain to <span class=\"_ _2\"></span>exercise <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>tens<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>option, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>penalties <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>termination o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lease u<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>ess <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Group is reasonably certain not to terminate e<span class=\"_ _1\"></span>arly.<span class=\"_ _6b\"> </span>The lease <span class=\"_ _2\"></span>liability is meas<span class=\"_ _2\"></span>ured at <span class=\"_ _2\"></span>amortised cost <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective interest method. <span class=\"_ _2\"></span>It is <span class=\"_ _2\"></span>remeasured w<span class=\"_ _2\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>there is a <span class=\"_ _2\"></span>chang<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in fut<span class=\"_ _2\"></span>ure<span class=\"_ _6b\"> </span>lease <span class=\"_ _2\"></span>payments <span class=\"_ _4\"></span>arising <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>index <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>rate, <span class=\"_ _4\"></span>if <span class=\"_ _2\"></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>change <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _4\"></span>estimate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span><span class=\"ff1\">pect<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be<span class=\"_ _6b\"> </span></span>payable <span class=\"_ _8\"></span>under <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidual <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>guarantee, <span class=\"_ _8\"></span>if <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>its <span class=\"_ _8\"></span>assessment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>exercise <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>purchase, <span class=\"_ _4\"></span>extensi<span class=\"_ _2\"></span>on <span class=\"_ _9\"></span>or<span class=\"_ _6b\"> </span>termination <span class=\"_ _8\"></span>option <span class=\"_ _9\"> </span>or <span class=\"_ _9\"></span>if <span class=\"_ _9\"></span>there <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>revised <span class=\"_ _9\"></span>in-substance <span class=\"_ _9\"></span>fixed <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>payment. <span class=\"_ _9\"></span>When <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>remeas<span class=\"_ _2\"></span>ured <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>this <span class=\"_ _8\"></span>way, <span class=\"_ _9\"> </span>a<span class=\"_ _6b\"> </span>corresponding <span class=\"_ _1\"></span>adjustment is <span class=\"_ _1\"></span>made to the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the right-<span class=\"ls3\">of</span>-use <span class=\"_ _1\"></span>asset or is <span class=\"_ _1\"></span>recorded in<span class=\"_ _1\"></span> profit or l<span class=\"_ _1\"></span>oss if <span class=\"_ _1\"></span>the carrying <span class=\"_ _1\"></span>amount<span class=\"_ _6b\"> </span>of the right-<span class=\"ls3\">of</span>-use asset h<span class=\"_ _1\"></span>as been reduced to zero.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> presents <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-<span class=\"ff3\">use assets<span class=\"_ _1\"></span> in \u2018<span class=\"ff1\">P</span>roperty <span class=\"_ _7\"></span>and equipment\u2019 and le<span class=\"_ _1\"></span>ase li<span class=\"_ _1\"></span>abilities in \u2018<span class=\"ff1\">O</span>ther <span class=\"_ _1\"></span>liabilities\u2019 in <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e S<span class=\"_ _1\"></span>tatement of F<span class=\"_ _1\"></span>inancial<span class=\"_ _6b\"> </span></span>Position. Short-term leases and leas<span class=\"_ _1\"></span>es of low-value assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>elected <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>cognise <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>ght-<span class=\"ls3\">of</span>-use <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>lease <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>low<span class=\"_ _2\"></span>-value <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>short-te<span class=\"_ _2\"></span>rm <span class=\"_ _4\"></span>leases,<span class=\"_ _6b\"> </span>including <span class=\"_ _1\"></span>leases <span class=\"_ _1\"></span>of IT <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>quipment. The<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group re<span class=\"_ _1\"></span>cognises the <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>ease <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>associated with <span class=\"_ _7\"></span>these leases <span class=\"_ _1\"></span>as an <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>on a straight-line<span class=\"_ _6b\"> </span>basis over the lease term.<span class=\"_ _6b\"> </span>Group acting as<span class=\"_ _2\"></span> a lessor<span class=\"_ _6b\"> </span>At inception or o<span class=\"_ _2\"></span>n modification of a <span class=\"_ _2\"></span>contract that contains a lease co<span class=\"_ _2\"></span>mponent, the Group allocates the consideration in th<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>ontract to<span class=\"_ _6b\"> </span>each <span class=\"_ _2\"></span>lease component <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their relative <span class=\"_ _2\"></span>stand-alon<span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>elling prices. <span class=\"_ _2\"></span>When <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>acts as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lessor, <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>lease<span class=\"_ _6b\"> </span>inception whether the lease is a finance le<span class=\"_ _1\"></span>ase or an operating lease.<span class=\"_ _6b\"> </span>To <span class=\"_ _2\"></span>classify each <span class=\"_ _2\"></span>lease, the<span class=\"_ _2\"></span> Group <span class=\"_ _2\"></span>makes a<span class=\"_ _2\"></span>n overall <span class=\"_ _2\"></span>assessment o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>whethe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>the lea<span class=\"_ _2\"></span>se transfers <span class=\"_ _2\"></span>substantially a<span class=\"_ _2\"></span>ll of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>rewards<span class=\"_ _6b\"> </span>incidental to <span class=\"_ _2\"></span>ownership of <span class=\"_ _2\"></span>the underlying <span class=\"_ _2\"></span>asset. If <span class=\"_ _2\"></span>this is <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ase, then the <span class=\"_ _2\"></span>lease is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finance lease; <span class=\"_ _2\"></span>if not, <span class=\"_ _2\"></span>then it<span class=\"_ _4\"></span> is <span class=\"_ _2\"></span>an operating <span class=\"_ _2\"></span>lease.<span class=\"_ _6b\"> </span>As p<span class=\"_ _1\"></span>art of this assessmen<span class=\"_ _1\"></span>t, the Group considers<span class=\"_ _1\"></span> certain indicators <span class=\"_ _1\"></span>such as whether <span class=\"_ _1\"></span>the lease is <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r the major <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the eco<span class=\"_ _2\"></span>nomic life of<span class=\"_ _6b\"> </span>the asset.<span class=\"_ _6b\"> </span>The Group applies the d<span class=\"_ _1\"></span>erecognition and impairment require<span class=\"_ _1\"></span>ments in IFRS 9 to the net investmen<span class=\"_ _1\"></span>t in the lease (see A<span class=\"_ _1\"></span>ccounting <span class=\"_ _2\"></span>Policies<span class=\"_ _6b\"> </span>3.<span class=\"ls0\">9.3 and 3.9.5). <span class=\"_ _2\"></span>The Gro<span class=\"_ _2\"></span>up further regularly views<span class=\"_ _2\"></span> estimated unguaranteed <span class=\"_ _2\"></span>residual values <span class=\"_ _2\"></span>used in calculating <span class=\"_ _2\"></span>the gross inv<span class=\"_ _2\"></span>estment in<span class=\"_ _6b\"> </span></span>the lease.<span class=\"_ _6b\"> </span>Investment property<span class=\"_ _6b\"> </span>Property that is held for long-term rental yields or for capital app<span class=\"_ _1\"></span>reciation or both, and that is not occupied by the G<span class=\"_ _1\"></span>roup is classified as<span class=\"_ _6b\"> </span>investment property. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property also <span class=\"_ _2\"></span>includes property <span class=\"_ _2\"></span>that is <span class=\"_ _2\"></span>being <span class=\"_ _2\"></span>developed for <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>use as <span class=\"_ _2\"></span>investment property<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>when<span class=\"_ _6b\"> </span>such <span class=\"_ _2\"></span>identification is <span class=\"_ _2\"></span>made. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>initially measu<span class=\"_ _2\"></span>red at <span class=\"_ _2\"></span>cost, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>transaction <span class=\"_ _2\"></span>costs. <span class=\"_ _2\"></span>Subsequent to <span class=\"_ _2\"></span>initial<span class=\"_ _6b\"> </span>recognition, investment property is carried at its fair value with<span class=\"_ _1\"></span> any change therein recognised in profit or loss.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure other than those a rational market participant would take into account when determining<span class=\"_ _1\"></span> the value of the<span class=\"_ _2\"></span> property.<span class=\"_ _6b\"> </span>Investment property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognised either <span class=\"_ _2\"></span>when it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>been disp<span class=\"_ _2\"></span>osed of <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when the <span class=\"_ _2\"></span>investment property <span class=\"_ _2\"></span>is p<span class=\"_ _2\"></span>ermanently withdr<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>wn<span class=\"_ _6b\"> </span>from <span class=\"_ _2\"></span>use and no <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefit is expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its disposal. Any <span class=\"_ _2\"></span>gain or <span class=\"_ _2\"></span>loss on <span class=\"_ _2\"></span>disposal o<span class=\"_ _2\"></span>f investment property <span class=\"_ _2\"></span>(c<span class=\"_ _2\"></span><span class=\"ls8\">al</span>culated<span class=\"_ _6b\"> </span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>erence <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>item) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>When<span class=\"_ _6b\"> </span>investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>that w<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>equipment i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sold, a<span class=\"_ _2\"></span>ny <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>included in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>revaluation<span class=\"_ _6b\"> </span>reserve (see Accounting Policy 3.12.4) is transferred to retained earnings. If <span class=\"_ _9\"> </span>an <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>property <span class=\"_ _9\"> </span>becomes <span class=\"_ _9\"></span>owner-occupied, <span class=\"_ _9\"> </span>it <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>reclassified <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>property <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>equipme<span class=\"_ _2\"></span>nt. <span class=\"_ _8\"></span>Its <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>date <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>reclassification becomes its cost for subsequent accounting purposes.<span class=\"_ _6b\"> </span>Intangible assets and goodwill<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Goo<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>will Goodwill that <span class=\"_ _1\"></span>arises u<span class=\"_ _1\"></span>pon the <span class=\"_ _1\"></span>acquisition of sub<span class=\"_ _1\"></span>sidiaries is <span class=\"_ _1\"></span>presented with <span class=\"_ _7\"></span>inta<span class=\"_ _2\"></span>ngible <span class=\"_ _1\"></span>assets (see Accounting <span class=\"_ _1\"></span>Policy 3.1<span class=\"lsa\">.2</span>). Su<span class=\"_ _1\"></span>bsequent to<span class=\"_ _6b\"> </span>initial recognition, goodwill is<span class=\"_ _1\"></span> measured at cost less any accumulated impairment losses. As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _1\"></span>2025 and <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>does not <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>goodwill <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Statement <span class=\"_ _7\"></span>of Financial <span class=\"_ _7\"></span>Positio<span class=\"_ _2\"></span>n.<span class=\"_ _6b\"> </span>Software<span class=\"_ _6b\"> </span>Software <span class=\"_ _2\"></span>acquired by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>stated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>accumulated <span class=\"_ _2\"></span>amortisation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>accumulated impai<span class=\"_ _2\"></span>rment losses. <span class=\"_ _2\"></span>Expendit<span class=\"_ _4\"></span>ure<span class=\"_ _6b\"> </span>on internally developed softw<span class=\"_ _2\"></span>are is recognised as an <span class=\"_ _2\"></span>asset when the Group <span class=\"_ _2\"></span>is able to <span class=\"_ _2\"></span>demonstrate its intention and ab<span class=\"_ _2\"></span>ility to<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>mplete<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>development and <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>manner that <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>generate <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>reliably meas<span class=\"_ _2\"></span>ure the <span class=\"_ _2\"></span>cos<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>complete <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>development. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>internally <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>directly <span class=\"_ _2\"></span>attributa<span class=\"_ _2\"></span>ble <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>developing<span class=\"_ _6b\"> </span>the s<span class=\"_ _1\"></span>oftware and <span class=\"_ _7\"></span>capitalised borrowing costs<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>its useful <span class=\"_ _7\"></span>life. Internally deve<span class=\"_ _1\"></span>loped software <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>stated at capitalised<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Other intangible assets<span class=\"_ _6b\"> </span>Other <span class=\"_ _2\"></span>intangible <span class=\"_ _2\"></span>assets, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>relationships, <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>finite <span class=\"_ _2\"></span>useful <span class=\"_ _2\"></span>lives <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mea<span class=\"_ _4\"></span>sured <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Subsequen<span class=\"_ _2\"></span>t expenditure<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>expenditure <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>nly <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>increases <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>embodied <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>specific <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>relates. <span class=\"_ _8\"></span>All <span class=\"_ _8\"></span>ot<span class=\"_ _2\"></span>her <span class=\"_ _4\"></span>exp<span class=\"_ _2\"></span>enditure, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>cluding <span class=\"_ _4\"></span>expenditure <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>internally <span class=\"_ _9\"></span>generated <span class=\"_ _8\"></span>goodwill <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>brands, <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>incurred.<span class=\"_ _6b\"> </span>Amortisation<span class=\"_ _6b\"> </span>The cost of intangible assets less their esti<span class=\"_ _1\"></span>mated residual values is amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> using the straight-line method over their estimated useful<span class=\"_ _6b\"> </span>lives <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>generally <span class=\"_ _4\"></span>recognised <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _8\"></span>Goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>not<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>amortised. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>estimated <span class=\"_ _4\"></span>usefu<span class=\"_ _2\"></span>l <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ves <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>current <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>comparati<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">software <span class=\"_ _42\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other in<span class=\"_ _1\"></span>tangible assets <span class=\"_ _3d\"> </span> <span class=\"_ _13\"> </span>5 years<span class=\"_ _6b\"> </span></span></span>Amortisation methods, useful lives and<span class=\"_ _1\"></span> residual values are reviewed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Impairment of non-financial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>each <span class=\"_ _1\"></span>reporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>the Group re<span class=\"_ _1\"></span>views <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non-financial assets, <span class=\"_ _7\"></span>other than <span class=\"_ _1\"></span>deferred <span class=\"_ _7\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>investment<span class=\"_ _6b\"> </span>property, <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> de<span class=\"_ _1\"></span>termine whe<span class=\"_ _1\"></span>ther there <span class=\"_ _1\"></span>is an<span class=\"_ _1\"></span>y indication <span class=\"_ _7\"></span>of impairment. <span class=\"_ _1\"></span>If any <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch <span class=\"_ _1\"></span>indication exists, <span class=\"ff3\">then <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>recoverable amount<span class=\"_ _6b\"> </span></span>is estimated. Goodwill is tested annually for impairment.<span class=\"_ _6b\"> </span>For the purpose of <span class=\"_ _2\"></span>impairment testing<span class=\"_ _1\"></span>, assets that <span class=\"_ _2\"></span>cannot be tested individually are grouped togeth<span class=\"_ _2\"></span>er into the smallest group<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>f assets<span class=\"_ _6b\"> </span>that ge<span class=\"_ _1\"></span>nerates cash i<span class=\"_ _1\"></span>nflows from contin<span class=\"_ _1\"></span>uing use <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> largely independent <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> cash in<span class=\"_ _1\"></span>flows of other <span class=\"_ _1\"></span>assets or <span class=\"_ _1\"></span>groups of assets (the<span class=\"_ _6b\"> </span>\u201ccash<span class=\"ff1\">-</span>generating <span class=\"_ _7\"></span>unit\u201d <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>\u201cCGU\u201d). Goodwill <span class=\"_ _7\"></span>arising <span class=\"_ _7\"></span>from a <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mbination <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>allocated to <span class=\"_ _7\"></span>CGUs <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>groups <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>CGUs <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>expe<span class=\"ff1\">ct<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span></span>to benefit from the synergies of the combinati<span class=\"_ _1\"></span>on.<span class=\"_ _6b\"> </span>The recoverabl<span class=\"_ _1\"></span>e amount of an<span class=\"_ _1\"></span> asset or CG<span class=\"_ _1\"></span>U is the gre<span class=\"_ _1\"></span>ater of its value-<span class=\"lse\">in</span>-use and its <span class=\"_ _1\"></span>fair value less <span class=\"_ _1\"></span>costs to sell. <span class=\"_ _1\"></span>In assessing value-<span class=\"ls17\">in</span>-use,<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"> </span>estimated <span class=\"_ _5\"> </span>future <span class=\"_ _5\"> </span>cash <span class=\"_ _9\"> </span>flows<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>discounted <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>their <span class=\"_ _5\"> </span>present <span class=\"_ _9\"> </span>value  u<span class=\"_ _1\"></span>sing <span class=\"_ _9\"> </span>a  pre-tax <span class=\"_ _5\"> </span>discount <span class=\"_ _5\"> </span>rate <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>reflects <span class=\"_ _9\"> </span>cur<span class=\"_ _2\"></span>rent <span class=\"_ _9\"> </span>market<span class=\"_ _6b\"> </span>assessments of the time value of money and the ri<span class=\"_ _1\"></span>sks specific to the asset or CGU<span class=\"lsa\">. </span>An impairment loss is recognised if the carrying amount of an asset or a CGU exceeds its recoverab<span class=\"_ _1\"></span>le amount.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>corporate <span class=\"_ _1\"></span>assets<span class=\"ff1\">, <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _3c\"></span>than <span class=\"_ _1\"></span>goodwill, <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>generate <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>inflows <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>use<span class=\"_ _2\"></span>d <span class=\"_ _3c\"></span>by <span class=\"_ _1\"></span>more <span class=\"_ _7\"></span>than <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>CGU. <span class=\"_ _7\"></span>Corpora<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>assets are all<span class=\"_ _1\"></span>ocated to CGUs on <span class=\"_ _1\"></span>a reasonable <span class=\"_ _1\"></span>and consistent basis and <span class=\"_ _1\"></span>tested for impairment <span class=\"_ _1\"></span>as part of the <span class=\"_ _1\"></span>testing of the <span class=\"_ _1\"></span>CGU<span class=\"_ _2\"></span>s to which<span class=\"_ _6b\"> </span>the corporate assets are allocated.<span class=\"_ _6b\"> </span>Impairment <span class=\"_ _2\"></span>losses <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Impairment <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>CGUs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>duce <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>carrying amount of <span class=\"_ _2\"></span>any goodwill <span class=\"_ _2\"></span>allocated to the CGU <span class=\"_ _2\"></span>and then <span class=\"_ _2\"></span>to reduce the c<span class=\"_ _2\"></span>arrying amount of t<span class=\"_ _2\"></span>he other assets i<span class=\"_ _2\"></span>n the uni<span class=\"_ _4\"></span>t (group <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>units) on a pro-rata basis.<span class=\"_ _6b\"> </span>An <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss i<span class=\"_ _2\"></span>n re<span class=\"_ _2\"></span>spect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>eversed. <span class=\"_ _2\"></span>For o<span class=\"_ _2\"></span>ther assets, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exten<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>asset\u2019s carrying amount does n<span class=\"_ _1\"></span>ot exceed the carrying<span class=\"_ _1\"></span> amount that would have been<span class=\"_ _1\"></span> determined, net of depreciation or amor<span class=\"_ _2\"></span><span class=\"ff1\">tisation, if<span class=\"_ _6b\"> </span></span>no impairment loss had been recognised.<span class=\"_ _6b\"> </span>Provisions<span class=\"_ _6b\"> </span>A <span class=\"_ _2\"></span>provision i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised if, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>past eve<span class=\"_ _2\"></span>nt, th<span class=\"_ _2\"></span>e Grou<span class=\"_ _2\"></span>p <span class=\"_ _2\"></span>has a <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esent le<span class=\"_ _2\"></span>gal or <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nstru<span class=\"_ _1\"></span>ctive <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>can <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>estimated<span class=\"_ _6b\"> </span>reliably, and <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is probable <span class=\"_ _2\"></span>that a<span class=\"_ _2\"></span>n outflow <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>bene<span class=\"_ _1\"></span>fits <span class=\"_ _2\"></span>will be r<span class=\"_ _2\"></span>equired to <span class=\"_ _2\"></span>settle th<span class=\"_ _2\"></span>e obligation. <span class=\"_ _2\"></span>Provision<span class=\"_ _2\"></span>s are <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>by<span class=\"_ _6b\"> </span>discounting the <span class=\"_ _2\"></span>expected future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>rate that <span class=\"_ _2\"></span>reflects current <span class=\"_ _2\"></span>market assessme<span class=\"_ _2\"></span>nts of <span class=\"_ _2\"></span>the time <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and,<span class=\"_ _6b\"> </span>where appropriate, the risks specific to the liability.<span class=\"_ _6b\"> </span>Financial guarantees and loan commitments<span class=\"_ _6b\"> </span>Financial guarantees <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>contracts that<span class=\"_ _2\"></span> require <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group to<span class=\"_ _2\"></span> make <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>reimburse <span class=\"_ _2\"></span>the hol<span class=\"_ _2\"></span>der for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>loss that <span class=\"_ _8\"></span>it <span class=\"_ _2\"></span>incurs<span class=\"_ _6b\"> </span>because a sp<span class=\"_ _1\"></span>ecified debtor fails to make <span class=\"_ _1\"></span>payment when it <span class=\"_ _1\"></span>is due in accordance <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith the <span class=\"_ _1\"></span>terms of a debt i<span class=\"_ _1\"></span>nstrument. Loan co<span class=\"_ _2\"></span>mmitments<span class=\"_ _6b\"> </span>are firm commitments to provide credit under pre-specified terms and conditions.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>guarantees <span class=\"_ _2\"></span>issued <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>loan <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitments <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>erest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>initially <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value. <span class=\"_ _2\"></span>Subsequently,<span class=\"_ _6b\"> </span>they <span class=\"_ _2\"></span>are m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>determined in <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>less,<span class=\"_ _6b\"> </span>when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.<span class=\"_ _2\"></span> Other loan commitments<span class=\"_ _6b\"> </span>issued are measured at the sum o<span class=\"_ _2\"></span>f (i) the loss allowance determined in accordance with IFRS 9 and (<span class=\"_ _2\"></span>ii) the amount of any fees<span class=\"_ _2\"></span> received<span class=\"_ _6b\"> </span>less,  if <span class=\"_ _6\"> </span>the  c<span class=\"_ _2\"></span>ommitment  is  u<span class=\"_ _2\"></span>nlikely  to <span class=\"_ _6\"> </span>result  in <span class=\"_ _6\"> </span>a  sp<span class=\"_ _2\"></span>ecific  len<span class=\"_ _2\"></span>ding  arrangement, <span class=\"_ _6\"> </span>the  cumulative <span class=\"_ _6\"> </span>amount  of <span class=\"_ _6\"> </span>income <span class=\"_ _6\"> </span>recognised.<span class=\"_ _6b\"> </span>Derecognition policies in Accounting Policy <span class=\"ls2\">3.</span>9.3 are applied to loan commitments issued and held.<span class=\"_ _6b\"> </span>The Group has not issued any loan commitments that are measured at fair value through profit or loss.<span class=\"_ _6b\"> </span>Liabilities arising from financial guarantees and loan commitments are included within provis<span class=\"_ _1\"></span>ions.<span class=\"_ _6b\"> </span>Employee benefits<span class=\"_ _6b\"> </span>Defined contributio<span class=\"_ _2\"></span>n plans<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Malta-registered <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>entities <span class=\"_ _7\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _7\"></span>a defined <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>ontribution <span class=\"_ _3c\"></span>state <span class=\"_ _1\"></span>pension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>accordance <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Maltese <span class=\"_ _3c\"></span>le<span class=\"_ _2\"></span>gislation<span class=\"_ _2\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Other <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>contribute <span class=\"_ _1\"></span>to othe<span class=\"_ _1\"></span>r defined<span class=\"_ _1\"></span> contribution <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>lans. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>doe<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>not have <span class=\"_ _7\"></span>a commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he p<span class=\"_ _1\"></span>aym<span class=\"_ _2\"></span>ent <span class=\"_ _1\"></span>of fixed<span class=\"_ _6b\"> </span>contributions. <span class=\"_ _2\"></span>Related <span class=\"_ _4\"></span>costs <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _4\"></span>benefit <span class=\"_ _4\"></span>expense <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>periods <span class=\"_ _4\"></span>during <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>serv<span class=\"_ _4\"></span>ices <span class=\"_ _4\"></span>are<span class=\"_ _6b\"> </span>rendered by employees.<span class=\"_ _6b\"> </span>S<span class=\"ls1e\">hare</span>-based payment t<span class=\"_ _2\"></span>ransactions<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>grant <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity-settled <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>hare-based <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>aw<span class=\"_ _2\"></span>ards <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>stock <span class=\"_ _2\"></span>options) <span class=\"_ _4\"></span>granted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an<span class=\"_ _6b\"> </span>employee <span class=\"_ _1\"></span>expense, with <span class=\"_ _7\"></span>a corresponding increase <span class=\"_ _1\"></span>in e<span class=\"_ _1\"></span>quity, over th<span class=\"_ _1\"></span>e pe<span class=\"_ _1\"></span>riod in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span> employees <span class=\"_ _1\"></span>unconditionally <span class=\"_ _1\"></span>become entitled to<span class=\"_ _6b\"> </span>the awards. <span class=\"_ _2\"></span>The amount <span class=\"_ _2\"></span>recognised as <span class=\"_ _2\"></span>an expense <span class=\"_ _2\"></span>is adjusted <span class=\"_ _2\"></span>to reflect <span class=\"_ _2\"></span>the number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share awards fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the related <span class=\"_ _2\"></span>servi<span class=\"_ _2\"></span>ce and<span class=\"_ _6b\"> </span>non-market performance <span class=\"_ _1\"></span>vesting conditions <span class=\"_ _1\"></span>are expected to be <span class=\"_ _1\"></span>met such that <span class=\"_ _1\"></span>the amount ultimately re<span class=\"_ _1\"></span>cognised as an expense is based<span class=\"_ _6b\"> </span>on the number of awards that meet the rel<span class=\"_ _1\"></span>ated service and non-<span class=\"_ _2\"></span>market performance<span class=\"_ _1\"></span> conditions at the vesting date.<span class=\"_ _6b\"> </span>For <span class=\"_ _4\"></span>share-based <span class=\"_ _4\"></span>payment <span class=\"_ _8\"></span>awards <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>non-vesting <span class=\"_ _4\"></span>conditions, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>grant-date <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>share-based <span class=\"_ _4\"></span>payme<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _8\"></span>to<span class=\"_ _6b\"> </span>reflect such conditions and there is no true-up for differences between expe<span class=\"_ _1\"></span>cted and actual outcomes.<span class=\"_ _6b\"> </span>Share capital<span class=\"_ _6b\"> </span>Ordinar<span class=\"_ _2\"></span>y shares<span class=\"_ _6b\"> </span>Ordinary shares <span class=\"_ _2\"></span>are classified <span class=\"_ _2\"></span>as equity. <span class=\"_ _2\"></span>Incremental co<span class=\"_ _2\"></span>sts directly attributable <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>issue o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>equity instrument are <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>ducted <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>the initial measurement of the equity instruments.<span class=\"_ _6b\"> </span>Repurch<span class=\"_ _2\"></span>ase of share capital When s<span class=\"_ _2\"></span>hare cap<span class=\"_ _2\"></span>ital r<span class=\"_ _2\"></span>ecognised a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>equity i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>repurchased, t<span class=\"_ _2\"></span>he amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>paid, i<span class=\"_ _2\"></span>ncluding <span class=\"_ _2\"></span>directly attr<span class=\"_ _2\"></span>ibutable<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised as a change in equity. Repurchased shares are classified as tre<span class=\"_ _1\"></span>asury shares and presented as a deduction from<span class=\"_ _2\"></span> total equity.<span class=\"_ _6b\"> </span>When such shares are later reissued, sold or cancelled, the consideration received is recognised<span class=\"_ _1\"></span> as a c<span class=\"_ _2\"></span>hange<span class=\"_ _1\"></span> in equity. No ga<span class=\"_ _2\"></span>in or loss is<span class=\"_ _6b\"> </span>recognised in the Statement of Profit or Loss.<span class=\"_ _6b\"> </span>Earnings per share<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group p<span class=\"_ _1\"></span>resents basic <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _1\"></span>diluted <span class=\"_ _1\"></span>earnings <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>share (<span class=\"ff3\">\u201c</span>EPS<span class=\"ff3\">\u201d</span>) data <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rdinary <span class=\"_ _1\"></span>shares. <span class=\"_ _1\"></span>Basic <span class=\"_ _1\"></span>EPS is <span class=\"_ _7\"></span>calcu<span class=\"_ _2\"></span>lated <span class=\"_ _1\"></span>by dividin<span class=\"_ _1\"></span>g the <span class=\"_ _7\"></span>pr<span class=\"_ _2\"></span>ofit<span class=\"_ _6b\"> </span>or loss that is attributable to ordinary shareholders of the Bank by the weighted average number of ordinary shares outstandi<span class=\"_ _2\"></span>ng during<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Diluted <span class=\"_ _4\"></span>EPS <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>adjusting <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ordinary <span class=\"_ _4\"></span>shareholders <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>weighted <span class=\"_ _4\"></span>average<span class=\"_ _6b\"> </span>number of ordinary shares outstanding for the e<span class=\"_ _1\"></span>ffects of all dilutive potential ordinary shares, which comprise share options granted to<span class=\"_ _6b\"> </span>employees.<span class=\"_ _6b\"> </span>As at <span class=\"ls2\">31 </span>December <span class=\"ls2\">202</span>5 and <span class=\"ls2\">202</span>4, basic and diluted earnings per share were equal.<span class=\"_ _6b\"> </span>Segment reporting<span class=\"_ _6b\"> </span>An <span class=\"_ _4\"></span>operating <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>gment <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>omponent <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _4\"></span>engage<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>tivities <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>may <span class=\"_ _8\"></span>earn <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>evenues <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>inc<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span><span class=\"ls7\">r<span class=\"_ _6b\"> </span></span>expenses, <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>revenues <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>transactions <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>omponents, <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>operati<span class=\"_ _4\"></span><span class=\"ff1\">ng<span class=\"_ _6b\"> </span></span>results are reviewed regularly by Ex<span class=\"_ _2\"></span>ecutive Manag<span class=\"_ _1\"></span>ement (being the chief operating decision maker)<span class=\"_ _2\"></span> to make decisions about resources<span class=\"_ _6b\"> </span>allocated <span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span>ach seg<span class=\"_ _1\"></span>ment and <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssess <span class=\"_ _1\"></span>its p<span class=\"_ _1\"></span>erformance, <span class=\"_ _1\"></span>and for <span class=\"_ _7\"></span>wh<span class=\"_ _2\"></span>ich d<span class=\"_ _1\"></span>iscrete <span class=\"_ _1\"></span>financial information <span class=\"_ _7\"></span>is available.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Segment <span class=\"_ _1\"></span>results that <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span>reported to Executive Management include items that are directly attributable to a segment as well as those that can be alloc<span class=\"_ _2\"></span>ated on a<span class=\"_ _6b\"> </span>reasonable basis.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Materi<span class=\"_ _1\"></span>al accounting policies The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>(w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>applicable) <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>consistently <span class=\"_ _2\"></span>applied <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>Accounting <span class=\"_ _4\"></span>Policies <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>periods <span class=\"_ _2\"></span>presented <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these<span class=\"_ _6b\"> </span>Financial Statements.<span class=\"_ _6b\"> </span>Basis of consolidation<span class=\"_ _6b\"> </span>Business combinations<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combinations <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquisition <span class=\"_ _2\"></span>method <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>meet<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>definition of a business and control is trans<span class=\"_ _1\"></span>ferred to the Group. In determining whether a particular set of activitie<span class=\"_ _1\"></span>s and assets is a business, the Group assesses whether the set of asse<span class=\"_ _1\"></span>ts a<span class=\"_ _2\"></span>nd activities<span class=\"_ _6b\"> </span>acquired <span class=\"_ _1\"></span>includes, <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>a minimum, an<span class=\"_ _1\"></span> inpu<span class=\"_ _1\"></span>t and <span class=\"_ _1\"></span>substantive <span class=\"_ _1\"></span>process and <span class=\"_ _7\"></span>whether the acq<span class=\"_ _1\"></span>uired set <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>the ab<span class=\"_ _1\"></span>ility to <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duce <span class=\"_ _7\"></span>out<span class=\"_ _2\"></span>puts. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>option <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pply <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span>concentration <span class=\"_ _2\"></span>test\u2019 <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>permits <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>simplified <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>activi<span class=\"_ _4\"></span><span class=\"ff1\">ties <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>business. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"></span>optional <span class=\"_ _9\"></span>concentration <span class=\"_ _8\"></span>test <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>met <span class=\"_ _9\"> </span>if <span class=\"_ _9\"> </span>substantially <span class=\"_ _8\"></span>all <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>gross <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"></span>acquired <span class=\"_ _9\"></span>is<span class=\"_ _6b\"> </span>concentrated <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>single <span class=\"_ _8\"></span>identifiable <span class=\"_ _9\"></span>asset <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>group <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>similar <span class=\"_ _8\"></span>identifiable <span class=\"_ _4\"></span>assets. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>acq<span class=\"_ _2\"></span>uisition <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>generally measured at fair <span class=\"_ _2\"></span>value, as are the <span class=\"_ _2\"></span>identifiable net assets <span class=\"_ _2\"></span>acquired. Any goo<span class=\"_ _2\"></span>dwill that aris<span class=\"_ _2\"></span>es is tested annually <span class=\"_ _2\"></span>for impairment.<span class=\"_ _6b\"> </span>Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs<span class=\"_ _1\"></span> are expensed as incurred, excep<span class=\"_ _2\"></span>t if related<span class=\"_ _6b\"> </span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>issue <span class=\"_ _7\"></span>of deb<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>equity <span class=\"_ _7\"></span>securities<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\">The <span class=\"_ _7\"></span>consideration tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>does <span class=\"_ _7\"></span>not i<span class=\"_ _1\"></span>nclude <span class=\"_ _7\"></span>amounts <span class=\"_ _1\"></span>related <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>settlement <span class=\"_ _7\"></span>of p<span class=\"_ _1\"></span>re-existing<span class=\"_ _6b\"> </span></span></span>relationships. Such amounts are <span class=\"_ _2\"></span>generally recognised in profit <span class=\"_ _2\"></span>or loss.<span class=\"_ _2\"></span> As at 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025 </span>an<span class=\"_ _2\"></span>d 31 December 2024 <span class=\"_ _2\"></span>the Group d<span class=\"_ _2\"></span>oes<span class=\"_ _6b\"> </span>not have any goodwill recognised in the Statement of Financial Position.<span class=\"_ _6b\"> </span>Any <span class=\"_ _2\"></span>contingent consideration <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isition. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>bligati<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _2\"></span>continge<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>meets t<span class=\"_ _2\"></span>he d<span class=\"_ _2\"></span>efinition o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>equity, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>rem<span class=\"_ _2\"></span>easured, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settlement is <span class=\"_ _2\"></span>accounted <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span>equity. <span class=\"_ _1\"></span>Otherwise, other conti<span class=\"_ _1\"></span>ngent consideration is <span class=\"_ _1\"></span>remeasured at fair<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>at each reportin<span class=\"_ _1\"></span>g date and s<span class=\"_ _1\"></span>ubsequent changes in the fair<span class=\"_ _6b\"> </span>value of the contingent consideration are re<span class=\"_ _1\"></span>cognised in profit or loss. If <span class=\"_ _9\"></span>share-<span class=\"ff3\">based <span class=\"_ _8\"></span>payment <span class=\"_ _9\"></span>awards <span class=\"_ _9\"> </span>(replacement <span class=\"_ _8\"></span>awards) <span class=\"_ _9\"> </span>are <span class=\"_ _9\"></span>required <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _9\"> </span>exchanged <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>awards <span class=\"_ _8\"></span>held <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>quiree\u2019s <span class=\"_ _8\"></span>employees<span class=\"_ _6b\"> </span></span>(acquiree\u2019s <span class=\"_ _7\"></span>award<span class=\"_ _2\"></span>s), <span class=\"_ _1\"></span>then <span class=\"_ _7\"></span>al<span class=\"_ _2\"></span>l <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>a portion <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> acquire<span class=\"_ _1\"></span>r\u2019s <span class=\"_ _1\"></span>replacement <span class=\"_ _1\"></span>awards <span class=\"_ _1\"></span>is in<span class=\"_ _1\"></span>cluded in <span class=\"_ _7\"></span>measuring the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span><span class=\"ff1\">nsideration<span class=\"_ _6b\"> </span></span>transferred <span class=\"_ _5\"> </span>in  the <span class=\"_ _5\"> </span>business  combin<span class=\"_ _1\"></span>ation. <span class=\"_ _5\"> </span>This  determination <span class=\"_ _5\"> </span>is  based <span class=\"_ _5\"> </span>on  the <span class=\"_ _5\"> </span>market-<span class=\"_ _2\"></span>based  me<span class=\"_ _1\"></span>asure  of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>replacement  awards<span class=\"_ _6b\"> </span>compared <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>market-<span class=\"_ _2\"></span><span class=\"ff3\">based <span class=\"_ _2\"></span>measure <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquiree\u2019s <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extent <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>replacement <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>pre<span class=\"_ _2\"></span></span>-<span class=\"_ _6b\"> </span>combination service.<span class=\"_ _6b\"> </span>Subsidiaries<span class=\"_ _6b\"> </span>Subsidiaries are<span class=\"_ _1\"></span> entities controlled b<span class=\"_ _1\"></span>y the Group. The<span class=\"_ _1\"></span> Group \u2018controls\u2019 an <span class=\"_ _7\"></span>en<span class=\"_ _2\"></span>tity <span class=\"_ _1\"></span>if it is <span class=\"_ _1\"></span>exposed to, or has <span class=\"_ _1\"></span>rights to, vari<span class=\"ff1\">ab<span class=\"_ _2\"></span>le <span class=\"_ _1\"></span>returns from<span class=\"_ _6b\"> </span></span>its <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nvolvement <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>bility <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>affect <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hose <span class=\"_ _4\"></span>returns <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>power <span class=\"_ _8\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>entity.<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Th<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>reassesses<span class=\"_ _6b\"> </span>whether it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>control if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are changes <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>one o<span class=\"_ _2\"></span>r more <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the elements o<span class=\"_ _2\"></span>f control. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>includes circumstances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which p<span class=\"_ _4\"></span>rotective<span class=\"_ _6b\"> </span>rights held (e.g. those resulting from a lending rel<span class=\"_ _1\"></span>ationship) become substantive and lead to the Grou<span class=\"_ _2\"></span>p having power over an investee.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>subsidiaries <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>included <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>consolidated <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>from <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>commences<span class=\"_ _6b\"> </span>until the date on which control ceases<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Interests in equity-ac<span class=\"_ _2\"></span>counted investees<span class=\"_ _6b\"> </span>Equity-accounted <span class=\"_ _4\"></span>investees <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>those <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>influence, <span class=\"_ _4\"></span>but <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>control, <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>financial and operating policies.<span class=\"_ _6b\"> </span>A <span class=\"_ _5\"> </span>joint <span class=\"_ _5\"> </span>ventu<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>an <span class=\"_ _5\"> </span>arrangement <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>which <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>has  joint <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span>by <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>Group  has <span class=\"_ _9\"> </span>rights <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>net <span class=\"_ _9\"> </span>assets  of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>arrangement, rather than rights to its assets and obligations<span class=\"_ _1\"></span> for its liabilities.<span class=\"_ _6b\"> </span>Interests i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>equity-accounted <span class=\"_ _2\"></span>investees <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>joint <span class=\"_ _2\"></span>ventures <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>method. <span class=\"_ _2\"></span>They <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost, <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>includes <span class=\"_ _7\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _7\"></span>costs. <span class=\"_ _7\"></span>Subsequent <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>initial <span class=\"_ _7\"></span>recognition, <span class=\"_ _7\"></span>the <span class=\"ls19\">Co</span>nsolidated <span class=\"_ _7\"></span>Financial <span class=\"_ _7\"></span>S<span class=\"ff3\">tatements <span class=\"_ _1\"></span>include <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>hare<span class=\"_ _6b\"> </span></span>of the profit or loss and OCI of equity-accounted investees, until the date on which significant influence or joint control ceases.<span class=\"_ _6b\"> </span>N<span class=\"ls1a\">on</span>-controlling inter<span class=\"_ _2\"></span>ests<span class=\"_ _6b\"> </span>N<span class=\"ls3\">on</span>-controlling<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>interests<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>initially <span class=\"_ _9\"></span>measured <span class=\"_ _4\"></span><span class=\"ff3\">at <span class=\"_ _9\"></span>their <span class=\"_ _8\"></span>proportio<span class=\"_ _2\"></span>nate <span class=\"_ _4\"></span>share <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>acquiree\u2019s <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>dentifiable <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>date<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span></span>acquisition. <span class=\"_ _1\"></span>Changes <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>in a <span class=\"_ _1\"></span>subsidiary <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>do not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>a loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>accounted <span class=\"_ _1\"></span>for as<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"ff1\">i<span class=\"_ _2\"></span>ty <span class=\"_ _1\"></span>transactions.<span class=\"_ _6b\"> </span></span>Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>Transactions eliminate<span class=\"_ _2\"></span>d on consolidation<span class=\"_ _6b\"> </span>Intra-group <span class=\"_ _4\"></span>balances <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>ransactions, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>unrealised <span class=\"_ _9\"></span>gains <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>loss<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>(except <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>currency <span class=\"_ _8\"></span>transaction <span class=\"_ _8\"></span>gains <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>losses)<span class=\"_ _6b\"> </span>arising from intra-group <span class=\"_ _2\"></span>transactions, are eliminated. Unr<span class=\"_ _2\"></span>ealised losses are <span class=\"_ _2\"></span>eliminated in the <span class=\"_ _2\"></span>same way <span class=\"_ _2\"></span>as unrealised gains, but o<span class=\"_ _2\"></span>nly to<span class=\"_ _6b\"> </span>the extent that there is no evidence of impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _6b\"> </span>Loss of control<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ses <span class=\"_ _7\"></span>control over a <span class=\"_ _7\"></span>subsidiary, it <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>erecognises <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>assets and <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e subsidiary, <span class=\"_ _7\"></span>and any <span class=\"_ _1\"></span>related NCI <span class=\"_ _1\"></span>and other<span class=\"_ _6b\"> </span>components <span class=\"_ _1\"></span>of e<span class=\"_ _1\"></span>quity. <span class=\"_ _7\"></span>Any resulting <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _7\"></span>is recognised <span class=\"_ _7\"></span>in profit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _7\"></span>Any in<span class=\"_ _1\"></span>terest <span class=\"_ _1\"></span>retained <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rmer subsid<span class=\"_ _1\"></span>iary <span class=\"_ _1\"></span>is meas<span class=\"_ _1\"></span>ured<span class=\"_ _6b\"> </span>at fair value when control is lost.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Materi<span class=\"_ _1\"></span>al accounting policies The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>(w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>applicable) <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>consistently <span class=\"_ _2\"></span>applied <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>Accounting <span class=\"_ _4\"></span>Policies <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>periods <span class=\"_ _2\"></span>presented <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these<span class=\"_ _6b\"> </span>Financial Statements.<span class=\"_ _6b\"> </span>Basis of consolidation<span class=\"_ _6b\"> </span>Business combinations<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combinations <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquisition <span class=\"_ _2\"></span>method <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>meet<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>definition of a business and control is trans<span class=\"_ _1\"></span>ferred to the Group. In determining whether a particular set of activitie<span class=\"_ _1\"></span>s and assets is a business, the Group assesses whether the set of asse<span class=\"_ _1\"></span>ts a<span class=\"_ _2\"></span>nd activities<span class=\"_ _6b\"> </span>acquired <span class=\"_ _1\"></span>includes, <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>a minimum, an<span class=\"_ _1\"></span> inpu<span class=\"_ _1\"></span>t and <span class=\"_ _1\"></span>substantive <span class=\"_ _1\"></span>process and <span class=\"_ _7\"></span>whether the acq<span class=\"_ _1\"></span>uired set <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>the ab<span class=\"_ _1\"></span>ility to <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duce <span class=\"_ _7\"></span>out<span class=\"_ _2\"></span>puts. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>option <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pply <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span>concentration <span class=\"_ _2\"></span>test\u2019 <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>permits <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>simplified <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>activi<span class=\"_ _4\"></span><span class=\"ff1\">ties <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>business. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"></span>optional <span class=\"_ _9\"></span>concentration <span class=\"_ _8\"></span>test <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>met <span class=\"_ _9\"> </span>if <span class=\"_ _9\"> </span>substantially <span class=\"_ _8\"></span>all <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>gross <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"></span>acquired <span class=\"_ _9\"></span>is<span class=\"_ _6b\"> </span>concentrated <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>single <span class=\"_ _8\"></span>identifiable <span class=\"_ _9\"></span>asset <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>group <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>similar <span class=\"_ _8\"></span>identifiable <span class=\"_ _4\"></span>assets. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>acq<span class=\"_ _2\"></span>uisition <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>generally measured at fair <span class=\"_ _2\"></span>value, as are the <span class=\"_ _2\"></span>identifiable net assets <span class=\"_ _2\"></span>acquired. Any goo<span class=\"_ _2\"></span>dwill that aris<span class=\"_ _2\"></span>es is tested annually <span class=\"_ _2\"></span>for impairment.<span class=\"_ _6b\"> </span>Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs<span class=\"_ _1\"></span> are expensed as incurred, excep<span class=\"_ _2\"></span>t if related<span class=\"_ _6b\"> </span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>issue <span class=\"_ _7\"></span>of deb<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>equity <span class=\"_ _7\"></span>securities<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\">The <span class=\"_ _7\"></span>consideration tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>does <span class=\"_ _7\"></span>not i<span class=\"_ _1\"></span>nclude <span class=\"_ _7\"></span>amounts <span class=\"_ _1\"></span>related <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>settlement <span class=\"_ _7\"></span>of p<span class=\"_ _1\"></span>re-existing<span class=\"_ _6b\"> </span></span></span>relationships. Such amounts are <span class=\"_ _2\"></span>generally recognised in profit <span class=\"_ _2\"></span>or loss.<span class=\"_ _2\"></span> As at 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025 </span>an<span class=\"_ _2\"></span>d 31 December 2024 <span class=\"_ _2\"></span>the Group d<span class=\"_ _2\"></span>oes<span class=\"_ _6b\"> </span>not have any goodwill recognised in the Statement of Financial Position.<span class=\"_ _6b\"> </span>Any <span class=\"_ _2\"></span>contingent consideration <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isition. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>bligati<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _2\"></span>continge<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>meets t<span class=\"_ _2\"></span>he d<span class=\"_ _2\"></span>efinition o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>equity, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>rem<span class=\"_ _2\"></span>easured, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settlement is <span class=\"_ _2\"></span>accounted <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span>equity. <span class=\"_ _1\"></span>Otherwise, other conti<span class=\"_ _1\"></span>ngent consideration is <span class=\"_ _1\"></span>remeasured at fair<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>at each reportin<span class=\"_ _1\"></span>g date and s<span class=\"_ _1\"></span>ubsequent changes in the fair<span class=\"_ _6b\"> </span>value of the contingent consideration are re<span class=\"_ _1\"></span>cognised in profit or loss. If <span class=\"_ _9\"></span>share-<span class=\"ff3\">based <span class=\"_ _8\"></span>payment <span class=\"_ _9\"></span>awards <span class=\"_ _9\"> </span>(replacement <span class=\"_ _8\"></span>awards) <span class=\"_ _9\"> </span>are <span class=\"_ _9\"></span>required <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _9\"> </span>exchanged <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>awards <span class=\"_ _8\"></span>held <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>quiree\u2019s <span class=\"_ _8\"></span>employees<span class=\"_ _6b\"> </span></span>(acquiree\u2019s <span class=\"_ _7\"></span>award<span class=\"_ _2\"></span>s), <span class=\"_ _1\"></span>then <span class=\"_ _7\"></span>al<span class=\"_ _2\"></span>l <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>a portion <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> acquire<span class=\"_ _1\"></span>r\u2019s <span class=\"_ _1\"></span>replacement <span class=\"_ _1\"></span>awards <span class=\"_ _1\"></span>is in<span class=\"_ _1\"></span>cluded in <span class=\"_ _7\"></span>measuring the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span><span class=\"ff1\">nsideration<span class=\"_ _6b\"> </span></span>transferred <span class=\"_ _5\"> </span>in  the <span class=\"_ _5\"> </span>business  combin<span class=\"_ _1\"></span>ation. <span class=\"_ _5\"> </span>This  determination <span class=\"_ _5\"> </span>is  based <span class=\"_ _5\"> </span>on  the <span class=\"_ _5\"> </span>market-<span class=\"_ _2\"></span>based  me<span class=\"_ _1\"></span>asure  of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>replacement  awards<span class=\"_ _6b\"> </span>compared <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>market-<span class=\"_ _2\"></span><span class=\"ff3\">based <span class=\"_ _2\"></span>measure <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquiree\u2019s <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extent <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>replacement <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>pre<span class=\"_ _2\"></span></span>-<span class=\"_ _6b\"> </span>combination service.<span class=\"_ _6b\"> </span>Subsidiaries<span class=\"_ _6b\"> </span>Subsidiaries are<span class=\"_ _1\"></span> entities controlled b<span class=\"_ _1\"></span>y the Group. The<span class=\"_ _1\"></span> Group \u2018controls\u2019 an <span class=\"_ _7\"></span>en<span class=\"_ _2\"></span>tity <span class=\"_ _1\"></span>if it is <span class=\"_ _1\"></span>exposed to, or has <span class=\"_ _1\"></span>rights to, vari<span class=\"ff1\">ab<span class=\"_ _2\"></span>le <span class=\"_ _1\"></span>returns from<span class=\"_ _6b\"> </span></span>its <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nvolvement <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>bility <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>affect <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hose <span class=\"_ _4\"></span>returns <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>power <span class=\"_ _8\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>entity.<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Th<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>reassesses<span class=\"_ _6b\"> </span>whether it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>control if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are changes <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>one o<span class=\"_ _2\"></span>r more <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the elements o<span class=\"_ _2\"></span>f control. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>includes circumstances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which p<span class=\"_ _4\"></span>rotective<span class=\"_ _6b\"> </span>rights held (e.g. those resulting from a lending rel<span class=\"_ _1\"></span>ationship) become substantive and lead to the Grou<span class=\"_ _2\"></span>p having power over an investee.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>subsidiaries <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>included <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>consolidated <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>from <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>commences<span class=\"_ _6b\"> </span>until the date on which control ceases<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Interests in equity-ac<span class=\"_ _2\"></span>counted investees<span class=\"_ _6b\"> </span>Equity-accounted <span class=\"_ _4\"></span>investees <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>those <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>influence, <span class=\"_ _4\"></span>but <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>control, <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>financial and operating policies.<span class=\"_ _6b\"> </span>A <span class=\"_ _5\"> </span>joint <span class=\"_ _5\"> </span>ventu<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>an <span class=\"_ _5\"> </span>arrangement <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>which <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>has  joint <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span>by <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>Group  has <span class=\"_ _9\"> </span>rights <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>net <span class=\"_ _9\"> </span>assets  of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>arrangement, rather than rights to its assets and obligations<span class=\"_ _1\"></span> for its liabilities.<span class=\"_ _6b\"> </span>Interests i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>equity-accounted <span class=\"_ _2\"></span>investees <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>joint <span class=\"_ _2\"></span>ventures <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>method. <span class=\"_ _2\"></span>They <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost, <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>includes <span class=\"_ _7\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _7\"></span>costs. <span class=\"_ _7\"></span>Subsequent <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>initial <span class=\"_ _7\"></span>recognition, <span class=\"_ _7\"></span>the <span class=\"ls19\">Co</span>nsolidated <span class=\"_ _7\"></span>Financial <span class=\"_ _7\"></span>S<span class=\"ff3\">tatements <span class=\"_ _1\"></span>include <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>hare<span class=\"_ _6b\"> </span></span>of the profit or loss and OCI of equity-accounted investees, until the date on which significant influence or joint control ceases.<span class=\"_ _6b\"> </span>N<span class=\"ls1a\">on</span>-controlling inter<span class=\"_ _2\"></span>ests<span class=\"_ _6b\"> </span>N<span class=\"ls3\">on</span>-controlling<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>interests<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>initially <span class=\"_ _9\"></span>measured <span class=\"_ _4\"></span><span class=\"ff3\">at <span class=\"_ _9\"></span>their <span class=\"_ _8\"></span>proportio<span class=\"_ _2\"></span>nate <span class=\"_ _4\"></span>share <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>acquiree\u2019s <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>dentifiable <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>date<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span></span>acquisition. <span class=\"_ _1\"></span>Changes <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>in a <span class=\"_ _1\"></span>subsidiary <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>do not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>a loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>accounted <span class=\"_ _1\"></span>for as<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"ff1\">i<span class=\"_ _2\"></span>ty <span class=\"_ _1\"></span>transactions.<span class=\"_ _6b\"> </span></span>Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>Transactions eliminate<span class=\"_ _2\"></span>d on consolidation<span class=\"_ _6b\"> </span>Intra-group <span class=\"_ _4\"></span>balances <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>ransactions, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>unrealised <span class=\"_ _9\"></span>gains <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>loss<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>(except <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>currency <span class=\"_ _8\"></span>transaction <span class=\"_ _8\"></span>gains <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>losses)<span class=\"_ _6b\"> </span>arising from intra-group <span class=\"_ _2\"></span>transactions, are eliminated. Unr<span class=\"_ _2\"></span>ealised losses are <span class=\"_ _2\"></span>eliminated in the <span class=\"_ _2\"></span>same way <span class=\"_ _2\"></span>as unrealised gains, but o<span class=\"_ _2\"></span>nly to<span class=\"_ _6b\"> </span>the extent that there is no evidence of impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _6b\"> </span>Loss of control<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ses <span class=\"_ _7\"></span>control over a <span class=\"_ _7\"></span>subsidiary, it <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>erecognises <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>assets and <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e subsidiary, <span class=\"_ _7\"></span>and any <span class=\"_ _1\"></span>related NCI <span class=\"_ _1\"></span>and other<span class=\"_ _6b\"> </span>components <span class=\"_ _1\"></span>of e<span class=\"_ _1\"></span>quity. <span class=\"_ _7\"></span>Any resulting <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _7\"></span>is recognised <span class=\"_ _7\"></span>in profit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _7\"></span>Any in<span class=\"_ _1\"></span>terest <span class=\"_ _1\"></span>retained <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rmer subsid<span class=\"_ _1\"></span>iary <span class=\"_ _1\"></span>is meas<span class=\"_ _1\"></span>ured<span class=\"_ _6b\"> </span>at fair value when control is lost.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>oreign currency<span class=\"_ _6b\"> </span>Foreign curren<span class=\"_ _2\"></span>cy transactions<span class=\"_ _6b\"> </span>Transactions <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currencies <span class=\"_ _2\"></span>are tra<span class=\"_ _2\"></span>nslated i<span class=\"_ _2\"></span>nto <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the operation <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchan<span class=\"_ _4\"></span>ge <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the date of the transaction. Monetary <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities denominate<span class=\"_ _1\"></span>d in <span class=\"_ _7\"></span>foreign currencies <span class=\"_ _1\"></span>at th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reporting d<span class=\"_ _1\"></span>ate are <span class=\"_ _7\"></span>translated into <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>functional cu<span class=\"_ _2\"></span>rrency <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>differe<span class=\"_ _2\"></span>nce <span class=\"_ _2\"></span>between<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>beginning <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>payments <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mortised<span class=\"_ _6b\"> </span>cost in foreign currency translated at the<span class=\"_ _1\"></span> spot exchange rate at the end of the year. Non-monetary <span class=\"_ _2\"></span>assets and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>in a <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>reign currency <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>translated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the fu<span class=\"_ _2\"></span>nctional curr<span class=\"_ _4\"></span>ency <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>etermined. <span class=\"_ _2\"></span>Non-monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>historical<span class=\"_ _6b\"> </span>cost in a foreign currency are translated using<span class=\"_ _1\"></span> the spot exchange rate at the date of the transaction.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _4\"></span>cur<span class=\"_ _2\"></span>rency <span class=\"_ _4\"></span>diffe<span class=\"_ _2\"></span>rences <span class=\"_ _4\"></span>aris<span class=\"_ _2\"></span>ing <span class=\"_ _4\"></span>on <span class=\"_ _9\"></span>translation <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>generally <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _9\"></span>or <span class=\"_ _8\"></span>loss. <span class=\"_ _8\"></span>How<span class=\"_ _2\"></span>ever, <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>reign <span class=\"_ _4\"></span>currency <span class=\"_ _9\"></span>dif<span class=\"_ _2\"></span>ferences<span class=\"_ _6b\"> </span>arising from the translation of the following items are<span class=\"_ _1\"></span> recognised in OCI:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">equ<span class=\"_ _1\"></span>ity investments in respect of which an election has been made to present subsequent changes in fair value in OCI<span class=\"_ _2\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0 ls8\">a <span class=\"ls0\">financial liability designated <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>hedge of the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in a foreign op<span class=\"_ _2\"></span>eration to the <span class=\"_ _2\"></span>extent that the <span class=\"_ _2\"></span>hedge is effect<span class=\"_ _4\"></span>ive (see<span class=\"_ _6b\"> </span></span></span></span>Accounting Policy <span class=\"ls2\">3.</span>9.2.1); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>fying cash flow hedges to the extent that the hedge is effective.<span class=\"_ _6b\"> </span></span></span>Foreign operations<span class=\"_ _6b\"> </span>The assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>liabilities of <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>operations, including <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>and fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>arising on <span class=\"_ _2\"></span>acquisition, ar<span class=\"_ _2\"></span>e t<span class=\"_ _4\"></span>ranslated i<span class=\"_ _2\"></span>nto<span class=\"_ _6b\"> </span>US Dollar <span class=\"_ _2\"></span>at spot <span class=\"_ _2\"></span>exchange rates <span class=\"_ _2\"></span>at the <span class=\"_ _2\"></span>reportin<span class=\"_ _1\"></span>g dat<span class=\"_ _2\"></span>e. The <span class=\"_ _2\"></span>income and <span class=\"_ _2\"></span>expenses of <span class=\"_ _2\"></span>foreign operations are <span class=\"_ _2\"></span>translated<span class=\"_ _2\"></span> into <span class=\"_ _2\"></span>US Dollar <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>spot exchange rates at the dates of the transactions.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _8\"></span>currency <span class=\"_ _9\"></span>differences <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>other <span class=\"_ _9\"> </span>comprehensive <span class=\"_ _9\"></span>income, <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>accumulated <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>currency <span class=\"_ _8\"></span>translation <span class=\"_ _9\"></span>reserve,<span class=\"_ _6b\"> </span>except to the extent that the translation d<span class=\"_ _1\"></span>ifference is allocated to <span class=\"_ _2\"></span>a non-controlling interest. When <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>operation <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>disposed <span class=\"_ _4\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>its <span class=\"_ _4\"></span>entirety <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _8\"></span>such <span class=\"_ _9\"></span>that <span class=\"_ _4\"></span>control <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>lost, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>cumulative <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>ncy<span class=\"_ _6b\"> </span>translation <span class=\"_ _2\"></span>reserve re<span class=\"_ _2\"></span>lated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>foreign o<span class=\"_ _2\"></span>peration <span class=\"_ _2\"></span><span class=\"lse\">is <span class=\"_ _2\"></span></span>reclassified <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>disposal. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group<span class=\"_ _6b\"> </span>disposes of <span class=\"_ _1\"></span>only part <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>interest in <span class=\"_ _1\"></span>a subsid<span class=\"_ _1\"></span>iary that in<span class=\"_ _1\"></span>cludes a foreign<span class=\"_ _1\"></span> operation while <span class=\"_ _1\"></span>retaining control, then<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>relevant proportion<span class=\"_ _6b\"> </span>of the cumulative amount is re-attributed to non-controlling interest. Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>ee and commission income and expense<span class=\"_ _6b\"> </span>Fee <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommission <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>and expense <span class=\"_ _7\"></span>that are <span class=\"_ _1\"></span>integral <span class=\"_ _1\"></span>to the <span class=\"_ _7\"></span>effective interest <span class=\"_ _7\"></span>rate on a <span class=\"_ _7\"></span>financial asset <span class=\"_ _1\"></span>or l<span class=\"_ _1\"></span>iability <span class=\"_ _1\"></span>are included in <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>measurement of the effective interest rate.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan <span class=\"_ _2\"></span>commitment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>draw-down <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>commitment <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>straight-line basis over the commitment period.<span class=\"_ _6b\"> </span>Other <span class=\"_ _9\"> </span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>commission <span class=\"_ _9\"> </span>income, <span class=\"_ _5\"> </span>including <span class=\"_ _9\"></span>account <span class=\"_ _9\"> </span>servicing <span class=\"_ _5\"> </span>fees, <span class=\"_ _9\"> </span>sales <span class=\"_ _9\"> </span>commission, <span class=\"_ _9\"> </span>place<span class=\"_ _2\"></span>ment <span class=\"_ _9\"></span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>sy<span class=\"_ _2\"></span>ndication <span class=\"_ _9\"></span>fees, <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _2\"></span>rela<span class=\"_ _2\"></span>ted <span class=\"_ _2\"></span>services <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>performed. <span class=\"_ _4\"></span>Other <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>commission <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>mainly <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>service <span class=\"_ _8\"></span>fe<span class=\"_ _2\"></span>es<span class=\"ls1b\">,<span class=\"_ _6b\"> </span></span>which are expensed as the services are re<span class=\"_ _1\"></span>ceived.<span class=\"_ _6b\"> </span>Net trading results<span class=\"_ _6b\"> </span>Net tradi<span class=\"_ _2\"></span>ng results <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>assets an<span class=\"_ _2\"></span>d net <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>derivatives held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span>management purposes and includes all realised and unrealised fair value changes and foreign exchange differences.<span class=\"_ _6b\"> </span>Net <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _7\"></span>from <span class=\"_ _3c\"></span>other <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>value <span class=\"_ _3c\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _3c\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _3c\"></span>or <span class=\"_ _7\"></span>loss<span class=\"_ _6b\"> </span>Net <span class=\"_ _2\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _2\"></span>from <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>relates <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liabilities<span class=\"_ _6b\"> </span>designated as at fair value through profit or loss and also non-trading assets mandatorily measured at fair value through profit or loss<span class=\"lsa\">. </span>Dividends<span class=\"_ _6b\"> </span>Dividend income is recognised when the right to recei<span class=\"_ _1\"></span>ve income is established. Usually this is the ex<span class=\"_ _2\"></span>-dividend date for equity se<span class=\"_ _1\"></span>curities.<span class=\"_ _6b\"> </span>Income tax Income tax expe<span class=\"_ _1\"></span>nse compri<span class=\"_ _1\"></span>ses curren<span class=\"_ _1\"></span>t and d<span class=\"_ _1\"></span>eferred tax. <span class=\"_ _1\"></span>It is <span class=\"_ _1\"></span>recognised i<span class=\"_ _1\"></span>n profit <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>except to <span class=\"_ _1\"></span>the extent <span class=\"_ _7\"></span>that it relates to a business<span class=\"_ _6b\"> </span>combination, or items recognised dire<span class=\"_ _1\"></span>ctly in equity or in OCI.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>interest <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>penalties <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>es, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>uncerta<span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tax <span class=\"_ _8\"></span>treatments, <span class=\"_ _4\"></span>do <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>meet<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>definition of <span class=\"_ _2\"></span>income tax<span class=\"_ _2\"></span>es, account<span class=\"_ _2\"></span>ing for <span class=\"_ _2\"></span>them i<span class=\"_ _2\"></span>n accorda<span class=\"_ _2\"></span>nce with <span class=\"_ _2\"></span>IAS 37 <span class=\"_ _2\"></span>Provisions, Co<span class=\"_ _2\"></span>ntingent Liabilities an<span class=\"_ _2\"></span>d Contingent <span class=\"_ _2\"></span>Assets and<span class=\"_ _6b\"> </span>recognising <span class=\"ff3\">the related expenses in \u2018</span>O<span class=\"ff3\">ther expenses\u2019</span>.<span class=\"_ _6b\"> </span>Current tax<span class=\"_ _6b\"> </span>Current tax co<span class=\"_ _2\"></span>mprise<span class=\"_ _1\"></span>s the <span class=\"_ _2\"></span>expected tax payable <span class=\"_ _2\"></span>or receivable on <span class=\"_ _2\"></span>the taxable income <span class=\"_ _2\"></span>or loss for <span class=\"_ _2\"></span>the year <span class=\"_ _2\"></span>and any adjustment to<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the tax<span class=\"_ _6b\"> </span>payable <span class=\"_ _7\"></span>or re<span class=\"_ _1\"></span>ceivable <span class=\"_ _7\"></span>in re<span class=\"_ _1\"></span>spect <span class=\"_ _7\"></span>of previous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>years. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>of cu<span class=\"_ _1\"></span>rrent <span class=\"_ _7\"></span>tax payable<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>receivable <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>best <span class=\"_ _7\"></span>estimate <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>tax <span class=\"_ _7\"></span>amount<span class=\"_ _6b\"> </span>expected <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>paid <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>received <span class=\"_ _4\"></span>that <span class=\"_ _9\"></span>reflects <span class=\"_ _4\"></span>uncertainty <span class=\"_ _8\"></span>relate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>income <span class=\"_ _9\"></span>taxes, <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>any. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _9\"></span>using <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>rates <span class=\"_ _8\"></span>ena<span class=\"_ _2\"></span>cted <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>substantively enacted at the reporting date. Current tax also in<span class=\"_ _1\"></span>cludes any tax arising fro<span class=\"_ _2\"></span>m dividends.<span class=\"_ _6b\"> </span>Current tax assets and liabilities are offset only if cert<span class=\"_ _1\"></span>ain criteria are met.<span class=\"_ _6b\"> </span>Deferred tax<span class=\"_ _6b\"> </span>Deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"> </span>in <span class=\"_ _9\"></span>respect <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>temporary <span class=\"_ _8\"></span>differences <span class=\"_ _9\"> </span>between <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _8\"></span>amounts <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>liabilities <span class=\"_ _8\"></span>for <span class=\"_ _9\"> </span>fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>cial<span class=\"_ _6b\"> </span>reporting purposes and the amounts used for taxation purposes.<span class=\"_ _6b\"> </span>Deferred tax is not recognised for:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _2\"></span>differences o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combination<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span>affects neither accounting nor taxable profit or loss;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _7\"></span>differences related <span class=\"_ _7\"></span>to investments in<span class=\"_ _1\"></span> subsidi<span class=\"_ _1\"></span>aries to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _7\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>able to <span class=\"_ _7\"></span>control the <span class=\"_ _7\"></span>timing of the reversal<span class=\"_ _6b\"> </span></span></span>of the temporary differences and it is prob<span class=\"_ _1\"></span>able that they will not reverse in the foreseeable future; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">taxable temp<span class=\"_ _1\"></span>orary differences arising on the initial recognition of goodwill.<span class=\"_ _6b\"> </span></span></span>Deferred tax assets ar<span class=\"_ _2\"></span>e recognised for <span class=\"_ _2\"></span>unused tax loss<span class=\"_ _2\"></span>es, unused tax<span class=\"_ _2\"></span> credits and deductible <span class=\"_ _2\"></span>temporary differences to <span class=\"_ _2\"></span>the exte<span class=\"_ _2\"></span>nt <span class=\"_ _2\"></span>that it<span class=\"_ _6b\"> </span>is probable that f<span class=\"_ _2\"></span>uture taxable profits will be <span class=\"_ _2\"></span>available against which they c<span class=\"_ _2\"></span>an be used. F<span class=\"_ _2\"></span>uture taxable profits are d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ermined based <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>reversal <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>taxable <span class=\"_ _8\"></span>temporary <span class=\"_ _4\"></span>differences. <span class=\"_ _8\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>am<span class=\"_ _2\"></span>ount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>able <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differences <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nsufficient <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>rec<span class=\"_ _2\"></span>ognise <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>deferred tax asset in full, then <span class=\"_ _2\"></span>future taxable profits, adjusted for <span class=\"_ _2\"></span>reversals<span class=\"_ _1\"></span> of <span class=\"_ _2\"></span>existing temporary dif<span class=\"_ _2\"></span>ferences, are considered, based o<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span>business plans fo<span class=\"_ _2\"></span>r individual subsidiaries i<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>Group. Deferred ta<span class=\"_ _2\"></span>x assets are <span class=\"_ _2\"></span>reviewed at each<span class=\"_ _2\"></span> reporting date a<span class=\"_ _2\"></span>nd are <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>extent <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _2\"></span>longer <span class=\"_ _2\"></span>probable <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>tax <span class=\"_ _4\"></span>benefit <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>realised; <span class=\"_ _4\"></span>suc<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>reductions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>whe<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>probability <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>future <span class=\"_ _2\"></span>taxable <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>improves. <span class=\"_ _2\"></span>Unrecognised <span class=\"_ _2\"></span>deferred <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reassessed <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent<span class=\"_ _6b\"> </span>that it has become probable that future taxable profits will be available against which they can be used.<span class=\"_ _6b\"> </span>Deferred tax <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>rates t<span class=\"_ _2\"></span>hat are <span class=\"_ _2\"></span>expected to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be applied <span class=\"_ _2\"></span>to t<span class=\"_ _2\"></span>emporary differences <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>they reverse, <span class=\"_ _2\"></span>using t<span class=\"_ _4\"></span>ax <span class=\"_ _2\"></span>rates<span class=\"_ _6b\"> </span>enacted or substantively enacted at the reporting date, and reflects unce<span class=\"_ _1\"></span>rtainty related to income taxes, if there is any.<span class=\"_ _6b\"> </span>The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, a<span class=\"_ _2\"></span>t the<span class=\"_ _6b\"> </span>reporting date, to recover or settle the<span class=\"_ _1\"></span> carrying amount of its assets and liabilities. For this purpose, the carryi<span class=\"_ _1\"></span>ng amount<span class=\"_ _2\"></span> of investment<span class=\"_ _6b\"> </span>property measured at fair value is presumed to be recovered through sale, and<span class=\"_ _1\"></span> the Group has not rebutted this presumption.<span class=\"_ _6b\"> </span>Deferred tax assets and liabilities are offset only if certain criteria are met.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>inancial assets and liabilities<span class=\"_ _6b\"> </span>Recognition and in<span class=\"_ _2\"></span>itial measurement<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>initially <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognises <span class=\"_ _7\"></span>loa<span class=\"_ _2\"></span>ns <span class=\"_ _7\"></span>and advances, <span class=\"_ _1\"></span>deposits, d<span class=\"_ _1\"></span>ebt securi<span class=\"_ _1\"></span>ties i<span class=\"_ _1\"></span>ssued and<span class=\"_ _1\"></span> sub<span class=\"_ _1\"></span>ordinated liabilities<span class=\"_ _1\"></span> on <span class=\"_ _7\"></span>the date on which<span class=\"_ _1\"></span> they<span class=\"_ _6b\"> </span>are originated. All other <span class=\"_ _2\"></span>financial instruments (including regular-w<span class=\"_ _2\"></span>ay purchases and sales of <span class=\"_ _2\"></span>financial assets) are r<span class=\"_ _2\"></span>ecognised on bala<span class=\"_ _2\"></span>nce<span class=\"_ _6b\"> </span>sheet on the settlement date.<span class=\"_ _6b\"> </span>A finan<span class=\"_ _1\"></span>cial asset <span class=\"_ _1\"></span>or financial <span class=\"_ _1\"></span>liability is <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>initially at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>for an i<span class=\"_ _1\"></span>tem not <span class=\"_ _1\"></span>at fair value th<span class=\"_ _1\"></span>rough profit or <span class=\"_ _1\"></span>loss, transaction<span class=\"_ _6b\"> </span>costs that are directly attributabl<span class=\"_ _2\"></span>e to its acquisition or issue.<span class=\"_ _2\"></span> The f<span class=\"_ _2\"></span>air value of a <span class=\"_ _2\"></span>financial instrument at initial recognition is ge<span class=\"_ _2\"></span>nerall<span class=\"_ _1\"></span>y its<span class=\"_ _6b\"> </span>transaction price.<span class=\"_ _6b\"> </span>Classification<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>On <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>cost, <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ls3\">or<span class=\"_ _6b\"> </span></span>fair value through profit or loss.<span class=\"_ _6b\"> </span>A <span class=\"ls0\">debt instrument is measured at amortised cost if it meets both of <span class=\"_ _2\"></span>the following conditions and is not designated at fair value through<span class=\"_ _6b\"> </span></span>profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset i<span class=\"_ _1\"></span>s held within a business model whose objective is to hold assets to collect<span class=\"_ _2\"></span> contractual cash flows; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>contractual <span class=\"_ _7\"></span>terms <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>give <span class=\"_ _1\"></span>rise <span class=\"_ _7\"></span>on sp<span class=\"_ _1\"></span>ecified <span class=\"_ _7\"></span>da<span class=\"_ _2\"></span>tes <span class=\"_ _7\"></span>to cash<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are s<span class=\"_ _1\"></span>olely <span class=\"_ _7\"></span>payments <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>principal <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>interest<span class=\"_ _6b\"> </span></span></span>(<span class=\"ff3\">\u201c</span>SPPI<span class=\"ff3\">\u201d</span>).<span class=\"_ _6b\"> </span>A <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>other <span class=\"_ _9\"></span>comprehensive <span class=\"_ _8\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>(<span class=\"ff3\">\u201c</span>FVOCI<span class=\"ff3\">\u201d</span><span class=\"ls5\">) <span class=\"_ _9\"></span></span>only <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>meets <span class=\"_ _9\"></span>both <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>following<span class=\"_ _6b\"> </span>conditions and is not designated as fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset is held w<span class=\"_ _2\"></span>ithin a business mo<span class=\"_ _2\"></span>del whose objective <span class=\"_ _2\"></span>is achieved by both <span class=\"_ _2\"></span>collecting contractual <span class=\"_ _2\"></span>cash flows and s<span class=\"_ _2\"></span>elling financial<span class=\"_ _6b\"> </span></span></span>assets; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the contractu<span class=\"_ _1\"></span>al terms of the financial asset give rise on specified dates to cash flows that are SPPI.<span class=\"_ _6b\"> </span></span></span>Business model ass<span class=\"_ _1\"></span>essment<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>makes <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>portfolio <span class=\"_ _4\"></span>level <span class=\"_ _2\"></span>because <span class=\"_ _4\"></span>thi<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>best<span class=\"_ _6b\"> </span>reflects the way in which the business is managed, and information is provided to Management. The information considere<span class=\"_ _1\"></span>d includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  stated <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>objectives <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>portfolio <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>operation <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>those <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>practice<span class=\"_ _2\"></span>, <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>particular, <span class=\"_ _6\"> </span>whether<span class=\"_ _6b\"> </span></span></span>M<span class=\"ff3\">anagement\u2019s s<span class=\"_ _1\"></span>trategy focuses on <span class=\"_ _1\"></span>earning contractu<span class=\"_ _1\"></span>al interest revenue<span class=\"_ _1\"></span>, maintaining a p<span class=\"_ _1\"></span>articular interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e profile, <span class=\"_ _1\"></span>matchin<span class=\"ff1\">g the<span class=\"_ _6b\"> </span></span></span>duration of the finan<span class=\"_ _1\"></span>cial assets to the durati<span class=\"_ _1\"></span>on of the liabilities that are fun<span class=\"_ _1\"></span>ding those assets or realis<span class=\"_ _1\"></span>ing cash flows through the sale<span class=\"_ _6b\"> </span>of the assets;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">how the pe<span class=\"_ _1\"></span>rformance of the portfolio is evaluated and reported to the Group\u2019s <span class=\"ff1\">Manag<span class=\"_ _2\"></span>ement;<span class=\"_ _6b\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>affect the <span class=\"_ _7\"></span>performance <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>(and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial ass<span class=\"_ _1\"></span>ets <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>within that <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>strategy<span class=\"_ _6b\"> </span></span></span>for how those risks are managed;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">how manag<span class=\"_ _1\"></span>ers of <span class=\"_ _1\"></span>the b<span class=\"_ _1\"></span>usiness <span class=\"_ _1\"></span>are compens<span class=\"_ _1\"></span>ated (e.g. <span class=\"_ _1\"></span>whether compe<span class=\"_ _1\"></span>nsation is <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> valu<span class=\"_ _1\"></span>e of th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets manag<span class=\"_ _1\"></span>ed or t<span class=\"ls9\">he<span class=\"_ _6b\"> </span></span></span></span>contractual cash flows collected); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>frequency, volume <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>timing of <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rior <span class=\"_ _1\"></span>periods, <span class=\"_ _1\"></span>the reasons<span class=\"_ _1\"></span> for <span class=\"_ _7\"></span>such sales <span class=\"_ _1\"></span>and i<span class=\"_ _1\"></span>ts expe<span class=\"_ _1\"></span>ctations about <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _7\"></span>sale<span class=\"_ _2\"></span>s activity.<span class=\"_ _6b\"> </span></span></span>However, <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _4\"></span>sales <span class=\"_ _2\"></span>activity <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>isolation, <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>overall <span class=\"_ _4\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _4\"></span>Group\u2019s<span class=\"_ _6b\"> </span></span>stated objective for managing the financial assets is achieved<span class=\"_ _1\"></span> and how cash flows are realised.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>trading <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>manag<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>performance <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evaluated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air<span class=\"_ _6b\"> </span>value <span class=\"_ _7\"></span>through profit <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>loss b<span class=\"_ _1\"></span>ecause <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>ey <span class=\"_ _7\"></span>are ne<span class=\"_ _1\"></span>ither <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>to collect <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>nor <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>both <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollect <span class=\"_ _7\"></span>contractual <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws<span class=\"_ _6b\"> </span>and to sell financial assets.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span>against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span>or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span>fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span>respectively.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>classifies  i<span class=\"_ _1\"></span>ts <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>liabilities, <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>ther <span class=\"_ _9\"> </span>than  fin<span class=\"_ _1\"></span>ancial  g<span class=\"_ _1\"></span>uarantees <span class=\"_ _9\"> </span>and  loan <span class=\"_ _9\"> </span>commitments, <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>subsequently <span class=\"_ _5\"> </span>measure<span class=\"_ _2\"></span>d <span class=\"_ _5\"> </span>at<span class=\"_ _6b\"> </span>amortised <span class=\"_ _7\"></span>cost. Finan<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at amortised <span class=\"_ _7\"></span>cost p<span class=\"_ _1\"></span>rincipally <span class=\"_ _7\"></span>compri<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">A</span>mounts <span class=\"_ _7\"></span>owed to <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>banks\u2019, <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Amounts<span class=\"_ _6b\"> </span></span>owed to customers\u2019, \u2018<span class=\"ff1\">D</span>ebt securities in issue\u2019, together with \u2018<span class=\"ff1\">C</span>reditors and accruals\u2019 classified within \u2018<span class=\"ff1\">O</span>ther liabilities\u2019.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span>price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span>These <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>incremental <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>costs, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>subsequently <span class=\"_ _8\"></span>measured <span class=\"_ _8\"></span>at<span class=\"_ _6b\"> </span>their <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>method. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>elect <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>carry <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-derivative <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _6b\"> </span>through profit or loss.<span class=\"_ _6b\"> </span>When <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>designates <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>as <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _9\"> </span>through <span class=\"_ _9\"> </span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>loss, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>change <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>liability<span class=\"_ _6b\"> </span>attributable to <span class=\"_ _1\"></span>changes in i<span class=\"_ _1\"></span>ts credit ris<span class=\"_ _1\"></span>k is presented <span class=\"_ _1\"></span>in other <span class=\"_ _1\"></span>comprehensive income as<span class=\"_ _1\"></span> a liability <span class=\"_ _1\"></span>credit reserve. <span class=\"_ _1\"></span>On ini<span class=\"_ _2\"></span>tial <span class=\"_ _1\"></span>recognition of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>financial liability, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>presenting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>cred<span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>other<span class=\"_ _6b\"> </span>comprehensive income <span class=\"_ _1\"></span>would create <span class=\"_ _1\"></span>or enlarge an accounting <span class=\"_ _1\"></span>mismatch in p<span class=\"_ _1\"></span>rofit or loss. This assessment is made b<span class=\"_ _1\"></span>y using a regression<span class=\"_ _6b\"> </span>analysis to compare:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the e<span class=\"_ _1\"></span>xpected changes in the fair value of the liability related to changes in the credit risk; with<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>of ex<span class=\"_ _2\"></span>pected changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>whose characteristics <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>economically rela<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span></span></span>the characteristics of the liability.<span class=\"_ _6b\"> </span>Amounts <span class=\"_ _9\"> </span>presented <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>liability <span class=\"_ _5\"> </span>credit <span class=\"_ _9\"> </span>reserve <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>not <span class=\"_ _5\"> </span>subsequently <span class=\"_ _9\"> </span>transferred <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>or <span class=\"_ _9\"> </span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _9\"> </span>When <span class=\"_ _9\"> </span>these <span class=\"_ _5\"> </span>instruments  are<span class=\"_ _6b\"> </span>derecognised, the related cu<span class=\"_ _1\"></span>mulative amount in the liability credit reserve is transferred to retained earnings.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span>Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span>On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span>portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span>recognised in profit or loss.<span class=\"_ _6b\"> </span>Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span>loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span>Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>When assets are sold <span class=\"_ _2\"></span>to a third <span class=\"_ _2\"></span>party with a c<span class=\"_ _2\"></span>oncurrent total return swap on <span class=\"_ _2\"></span>the transferred assets, <span class=\"_ _2\"></span>the transaction is acco<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>nted for <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>a secured financing<span class=\"_ _1\"></span> transaction similar to sale and repurchase transactions, be<span class=\"_ _1\"></span>cause the Group retains all or sub<span class=\"_ _1\"></span>stantially all of the risks<span class=\"_ _6b\"> </span>and rewards of ownership of such assets.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>transactions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group n<span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>retains <span class=\"_ _1\"></span>nor tr<span class=\"_ _1\"></span>ansfers <span class=\"_ _1\"></span>substantially all<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> risks<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>rew<span class=\"_ _2\"></span>ards <span class=\"_ _7\"></span>of ownership <span class=\"_ _7\"></span>of a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span>and it <span class=\"_ _7\"></span>retains control over the<span class=\"_ _1\"></span> asset, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group conti<span class=\"_ _1\"></span>nues to re<span class=\"_ _1\"></span>cognise <span class=\"_ _1\"></span>the asset <span class=\"_ _1\"></span>to the<span class=\"_ _1\"></span> extent <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>continuing involvement, dete<span class=\"_ _1\"></span>rmined<span class=\"_ _6b\"> </span>by the extent to which it is exposed to changes in the value of the transferred asset.<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ertain<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>transactions, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>retains <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>obligation <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>rvice <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>transferred <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _4\"></span>asset <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>fee. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>transferr<span class=\"_ _2\"></span>ed <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>derecognised <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>it meets <span class=\"_ _7\"></span>the derecognition criteria. <span class=\"_ _7\"></span>An asset <span class=\"_ _1\"></span>or liability <span class=\"_ _7\"></span>is recognised <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>servicing contract <span class=\"_ _1\"></span>if the servicing <span class=\"_ _7\"></span>fe<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>more<span class=\"_ _6b\"> </span>than adequate (asset) or is less than adequate (liability) for performing the se<span class=\"_ _1\"></span>rvicing.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The Group derecognises a financial liability when<span class=\"_ _1\"></span> its contractual obligations are discharged, cancelled or expire.<span class=\"_ _6b\"> </span>Modifications of financi<span class=\"_ _2\"></span>al assets and financial liabi<span class=\"_ _2\"></span>lities<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the terms <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are modified, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group evaluates <span class=\"_ _2\"></span>whether t<span class=\"_ _2\"></span>he cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the modified <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are s<span class=\"_ _2\"></span>ub<span class=\"_ _2\"></span>stantially<span class=\"_ _6b\"> </span>different. <span class=\"_ _4\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>substantially <span class=\"_ _8\"></span>different, <span class=\"_ _8\"></span>then <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nancial <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span>deemed to have expired. In this c<span class=\"_ _2\"></span>ase, the original financial asset is derecognised (<span class=\"_ _2\"></span>see Accounting Policy <span class=\"ls2\">3.</span>9.3) and a <span class=\"_ _2\"></span>new financial asset<span class=\"_ _6b\"> </span>is recognised at fair value plus any eligible transaction costs. If <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>when <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>borrower <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>difficulties, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>usually <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>maximise<span class=\"_ _6b\"> </span>recovery of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original contractual terms <span class=\"_ _2\"></span>rather than <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> originate <span class=\"_ _2\"></span>a new <span class=\"_ _2\"></span>asset with <span class=\"_ _2\"></span>substantially different <span class=\"_ _2\"></span>terms. If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>plans <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>modify <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>way <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>forgiveness <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsiders <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>portion <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>set<span class=\"_ _6b\"> </span>should be written-off before the modification takes place (see Note 4.2.<span class=\"ls2\">1.</span>8 for write-off policy). If <span class=\"_ _2\"></span>the modification o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset measured at <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>st or <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>does not <span class=\"_ _2\"></span>result in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>derecognition of <span class=\"_ _2\"></span>the fina<span class=\"_ _2\"></span>ncial asset,<span class=\"_ _6b\"> </span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>recalculates <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>asset<span class=\"_ _6b\"> </span>and <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>resulting <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>floating-rate <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original<span class=\"_ _6b\"> </span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>used <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>calculate <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modifi<span class=\"_ _2\"></span>cation <span class=\"_ _4\"></span>gai<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>adjusted <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>time <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>modification. Any costs o<span class=\"_ _2\"></span>r fees incurred and fee<span class=\"_ _2\"></span>s received <span class=\"_ _2\"></span>as part of <span class=\"_ _2\"></span>the modification adjust the gro<span class=\"_ _2\"></span>ss carrying amount of <span class=\"_ _2\"></span>the modified<span class=\"_ _6b\"> </span>financial asset and are amortised over the remaining term of the modified fin<span class=\"_ _1\"></span>ancial asset.<span class=\"_ _6b\"> </span>If such <span class=\"_ _1\"></span>a modification <span class=\"_ _1\"></span>is carried out <span class=\"_ _7\"></span>becau<span class=\"_ _2\"></span>se <span class=\"_ _1\"></span>of financial d<span class=\"_ _1\"></span>ifficulties of the <span class=\"_ _1\"></span>borrower (<span class=\"lsf\">see </span>Acco<span class=\"_ _2\"></span>unting Policy <span class=\"ls2\">3.</span>9.5), <span class=\"_ _1\"></span>then <span class=\"_ _1\"></span>the g<span class=\"_ _1\"></span>ain or loss is<span class=\"_ _6b\"> </span>presented together with im<span class=\"_ _2\"></span>pairment losses. In <span class=\"_ _2\"></span>other cases,<span class=\"_ _2\"></span> differences i<span class=\"_ _2\"></span>n the carrying amo<span class=\"_ _2\"></span>unt are recognised in<span class=\"_ _2\"></span> profit or lo<span class=\"_ _2\"></span>ss as a<span class=\"_ _2\"></span> gain<span class=\"_ _6b\"> </span>or loss on derecognition.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>derecognises <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>odified <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially<span class=\"_ _6b\"> </span>different. <span class=\"_ _1\"></span>The te<span class=\"_ _1\"></span>rms are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>different i<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>under the <span class=\"_ _7\"></span>new terms, in<span class=\"_ _1\"></span>cluding any <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"lsd\">es<span class=\"_ _6b\"> </span></span>paid <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>received <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>discounted <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _4\"></span>rate, <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>at <span class=\"_ _4\"></span>least <span class=\"_ _8\"></span>10% <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span><span class=\"lse\">isc</span>o<span class=\"_ _2\"></span>unted<span class=\"_ _6b\"> </span>present <span class=\"_ _7\"></span>value of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>remai<span class=\"_ _2\"></span>ning <span class=\"_ _7\"></span>cash flows <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>liability. In <span class=\"_ _7\"></span>addition, other <span class=\"_ _7\"></span>qua<span class=\"_ _2\"></span>litative factors, <span class=\"_ _7\"></span>such as <span class=\"_ _7\"></span>the currency <span class=\"_ _7\"></span>that<span class=\"_ _6b\"> </span>the i<span class=\"_ _1\"></span>nstrument is <span class=\"_ _1\"></span>denominated in, ch<span class=\"_ _1\"></span>anges <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>type of <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate, new convers<span class=\"_ _1\"></span>ion feature<span class=\"_ _1\"></span>s attached <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>instrument, and change<span class=\"_ _6b\"> </span>in covenants, are also taken into considerat<span class=\"_ _1\"></span>ion.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ase, <span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ew <span class=\"_ _1\"></span>financial l<span class=\"_ _1\"></span>iability base<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the modified <span class=\"_ _7\"></span>terms is <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>difference betwee<span class=\"_ _1\"></span>n the<span class=\"_ _1\"></span> carrying amount<span class=\"_ _6b\"> </span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>liability <span class=\"_ _4\"></span>derecogn<span class=\"_ _2\"></span>ised<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes <span class=\"_ _4\"></span>non-financial<span class=\"_ _6b\"> </span>assets transferred, if any, and the assumption of liabilities, including the new modified<span class=\"_ _1\"></span> financial liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>modification <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>deemed <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>substa<span class=\"_ _2\"></span>ntial <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>herefore <span class=\"_ _7\"></span>does <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>derecognition <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the li<span class=\"_ _1\"></span>ability<span class=\"ls6\">,<span class=\"_ _6b\"> </span></span>the <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recalculated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>disco<span class=\"_ _2\"></span>unting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>resulting <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss. <span class=\"_ _1\"></span>For <span class=\"_ _7\"></span>floating-rate <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>inancial <span class=\"_ _3c\"></span>liabilities, <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _7\"></span>effec<span class=\"_ _2\"></span>tive <span class=\"_ _3c\"></span>interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>us<span class=\"_ _2\"></span>ed <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>calculate<span class=\"_ _6b\"> </span>the modification gain or loss<span class=\"_ _1\"></span> is adjusted to reflect current mark<span class=\"_ _1\"></span>et terms at the time of the modification<span class=\"lsa\">. </span>Any costs and fees incurred are<span class=\"_ _6b\"> </span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>adjustment <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>remaining <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modified <span class=\"_ _4\"></span>fin<span class=\"_ _2\"></span>ancial<span class=\"_ _6b\"> </span>liability by recomputing the effective intere<span class=\"_ _1\"></span>st rate on the instrument.<span class=\"_ _2\"></span> <span class=\"_ _0\"> </span>Identification and mea<span class=\"_ _2\"></span>surement of impairment<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group recognise<span class=\"_ _2\"></span>s loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>(<span class=\"ff3\">\u201c</span>E<span class=\"_ _2\"></span>CLs<span class=\"ff3\">\u201d</span>) <span class=\"_ _2\"></span>in respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ot<span class=\"_ _6b\"> </span>measured at fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>struments, <span class=\"_ _4\"></span>principally <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mprising <span class=\"_ _8\"></span>Balances <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Central <span class=\"_ _9\"></span>Bank <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Malta, <span class=\"_ _8\"></span>Treasury <span class=\"_ _8\"></span>bills, <span class=\"_ _8\"></span>loans<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span></span>advances to banks and customers, and financial investments measured<span class=\"_ _1\"></span> at amortised cost or FVOCI;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments.<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>above <span class=\"_ _2\"></span>portfolios <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>No <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>llowances<span class=\"_ _6b\"> </span>are recognised in respect of equity investments.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>allowances <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>equal <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>lifetime <span class=\"_ _7\"></span>ECL,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>except <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>following, <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _3c\"></span>allowances <span class=\"_ _7\"></span>ar<span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>measured<span class=\"_ _6b\"> </span>as 12-month ECL:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial i<span class=\"_ _1\"></span>nstruments that are determined to have low credit risk at the reporting date; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other <span class=\"_ _8\"></span>financial <span class=\"_ _9\"> </span>instruments <span class=\"_ _9\"> </span>(other <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"></span>receivables) <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>which <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>has <span class=\"_ _8\"></span>not <span class=\"_ _9\"> </span>increased <span class=\"_ _9\"> </span>significantly <span class=\"_ _9\"> </span>since <span class=\"_ _9\"> </span>their <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nitial<span class=\"_ _6b\"> </span></span></span>recognition (see Note 4.2.1.2<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>The <span class=\"_ _1\"></span>Group consi<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>a financial <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>strument <span class=\"_ _7\"></span>to have l<span class=\"_ _1\"></span>ow credi<span class=\"_ _1\"></span>t risk whe<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>assigned a <span class=\"_ _1\"></span>credit risk <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>ting that <span class=\"_ _1\"></span>is equivalent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>globally<span class=\"_ _6b\"> </span>understood <span class=\"_ _8\"></span>definition <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>\u2018investment <span class=\"_ _8\"></span>grade\u2019 <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>rating <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>gency. <span class=\"_ _8\"></span>Balances <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstitutions <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>re<span class=\"_ _4\"></span><span class=\"ff1\">putable<span class=\"_ _6b\"> </span></span>jurisdictions <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">L</span>oans <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>adva<span class=\"_ _2\"></span>nces <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>banks\u2019 <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>classified <span class=\"_ _8\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at<span class=\"_ _6b\"> </span></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">F</span>inancial <span class=\"_ _2\"></span>investments <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ow<span class=\"_ _6b\"> </span></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>signed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>\u2018investment<span class=\"ff1\">-</span>grade\u2019 <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>rating. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>does <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>apply <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>low<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span>risk exemption to any other financial instrument.<span class=\"_ _6b\"> </span>12<span class=\"ls0\">-month <span class=\"_ _1\"></span>ECL are<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>portion of l<span class=\"_ _1\"></span>ifetime<span class=\"_ _1\"></span> ECL <span class=\"_ _7\"></span>that result <span class=\"_ _7\"></span>from default <span class=\"_ _7\"></span>events <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a fin<span class=\"_ _1\"></span>ancial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are possible<span class=\"_ _1\"></span> with<span class=\"_ _1\"></span>in 12 months<span class=\"_ _6b\"> </span></span>from the <span class=\"_ _1\"></span>reporting date. <span class=\"_ _1\"></span>Financial instruments <span class=\"_ _1\"></span>for which <span class=\"_ _1\"></span>a 12-<span class=\"ff3\">month ECL is <span class=\"_ _1\"></span>recognised are <span class=\"_ _1\"></span>referred to as <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Stage<span class=\"_ _1\"></span> 1 financial instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>undergone <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>reco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span>credit-impaired.<span class=\"_ _6b\"> </span>Life-time ECL<span class=\"_ _2\"></span> represent t<span class=\"_ _2\"></span>he ECL <span class=\"_ _2\"></span>that result <span class=\"_ _2\"></span>from all <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>default events <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the expected <span class=\"_ _2\"></span>life o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>financial instrument. <span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>inancial<span class=\"_ _6b\"> </span>instruments for which <span class=\"_ _2\"></span>a life-<span class=\"_ _2\"></span>time ECL is <span class=\"_ _2\"></span>recognised but which ar<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span>t credit-<span class=\"ff3\">impaired are<span class=\"_ _2\"></span> referred to<span class=\"_ _2\"></span> as \u2018Stage 2 <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>thos<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>experienced <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ignificant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initia<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>recognition<span class=\"_ _6b\"> </span>but are not credit-impaired.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>lif<span class=\"_ _2\"></span>etime <span class=\"_ _3c\"></span>ECL <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>redit-<span class=\"ff3\">impaired <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>referred <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>\u2018Stage <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Measurement <span class=\"_ _1\"></span>of ECL<span class=\"_ _6b\"> </span>The measurement of ECL reflects:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unbiased and<span class=\"_ _1\"></span> probability-weighted amount that is determined by evaluating a range of possible outcomes; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ti<span class=\"_ _1\"></span>me value of money; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">reasonable <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>supportable <span class=\"_ _8\"></span>info<span class=\"_ _2\"></span>rmation <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>avai<span class=\"_ _2\"></span>lable <span class=\"_ _4\"></span>without <span class=\"_ _8\"></span>undue <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>effort <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>porting<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>about <span class=\"_ _9\"></span>past <span class=\"_ _4\"></span>events<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span></span></span>current conditions and forecasts of future economic conditions.<span class=\"_ _6b\"> </span>Loss allowances reflect a probability-weighted estimate of expected credit losses and are<span class=\"_ _1\"></span> measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>date: <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>present <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>all <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>shortfalls <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>difference<span class=\"_ _6b\"> </span></span></span>between the cash flows due to the Group<span class=\"_ _1\"></span> in accordance with the contract and the cash flows that the Group expects to receiv<span class=\"_ _2\"></span>e);<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _1\"></span>that are <span class=\"_ _1\"></span>credit-impaired at the re<span class=\"_ _1\"></span>porting date: <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>difference between <span class=\"_ _1\"></span>the gross carrying <span class=\"_ _1\"></span>amount and <span class=\"_ _1\"></span>the present<span class=\"_ _6b\"> </span></span></span>value of estimated future cash flows;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn loan commitments: as the present value of the<span class=\"_ _1\"></span> difference betwee<span class=\"_ _1\"></span>n the contractual cash flows that are due to the<span class=\"_ _1\"></span> Group if<span class=\"_ _6b\"> </span></span></span>the commitment is drawn down and the cash flows that the Group expects<span class=\"_ _1\"></span> to receive; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts: the expected payments to reimburse the holder less any amounts that the Group expects to recov<span class=\"_ _2\"></span>er.<span class=\"_ _6b\"> </span></span></span>When discounting future cash flows, the following dis<span class=\"_ _1\"></span>count rates are used:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>other <span class=\"_ _9\"></span>than <span class=\"_ _9\"></span>purchased <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"></span>originated <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-<span class=\"ff3\">impaired <span class=\"_ _9\"></span>(\u201cPOCI\u201d) <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>receivables: <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>original<span class=\"_ _6b\"> </span></span></span></span>effective interest rate or an approximation thereof;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">POCI assets: a cred<span class=\"_ _1\"></span>it-adjusted effective interest rate; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">lease<span class=\"_ _1\"></span> receivables: the discount rate used in measuring the lease receivable; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>commitments: <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>approximation <span class=\"_ _8\"></span>thereof, <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>ass<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span></span></span>resulting from the loan commitment; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guarantee contracts issu<span class=\"_ _2\"></span>ed: the rate that r<span class=\"_ _2\"></span>eflects the curr<span class=\"_ _2\"></span>ent market assessment of <span class=\"_ _2\"></span>the time value o<span class=\"_ _2\"></span>f money and th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> risks<span class=\"_ _6b\"> </span></span></span>that are specific to the cash flows.<span class=\"_ _6b\"> </span>In measuring <span class=\"_ _2\"></span>ECL, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>relies on <span class=\"_ _2\"></span>risk and <span class=\"_ _2\"></span>economic data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>modelling techniques <span class=\"_ _2\"></span>provided <span class=\"_ _2\"></span>by Moody\u2019s <span class=\"_ _2\"></span>Analytics <span class=\"_ _2\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>firm<span class=\"_ _6b\"> </span></span>specialising in areas <span class=\"_ _2\"></span>of credit ri<span class=\"_ _2\"></span>sk analysis, economic <span class=\"_ _2\"></span>and regulatory capital <span class=\"_ _2\"></span>calculation, economic r<span class=\"_ _2\"></span>esearch and other a<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>s intrinsically<span class=\"_ _6b\"> </span>linked to the ECL model.<span class=\"_ _6b\"> </span>Note 4 provides more detail in respect of the methodology applied by the Group for the measurement of loss allowances.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>Credit-impaired fin<span class=\"_ _1\"></span>ancial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>carried <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>carri<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair<span class=\"_ _6b\"> </span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehens<span class=\"_ _2\"></span>ive <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>(r<span class=\"_ _2\"></span>eferred <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span><span class=\"ff3\">\u201c</span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets<span class=\"ff3\">\u201d). <span class=\"_ _2\"></span>A <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>\u2018credit</span>-<span class=\"_ _6b\"> </span>impaired\u2019 <span class=\"_ _4\"></span>when <span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>events <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etrimental <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>occurred.<span class=\"_ _6b\"> </span>Evidence that a financial asset is credit-impaired includes the following observable data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">sign<span class=\"_ _1\"></span>ificant financial difficulty of the borrower or issuer;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a breach of contract such as a defaul<span class=\"_ _1\"></span>t or past due event;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the restru<span class=\"_ _1\"></span>cturing of a loan or advance by the Group on terms that the Group would not consider otherwise;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">it is becoming p<span class=\"_ _1\"></span>robable that the borrower will enter bankruptcy or other finan<span class=\"_ _1\"></span>cial reorganisation; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the d<span class=\"_ _1\"></span>isappearance of an active market for a security because of financial difficulties.<span class=\"_ _6b\"> </span></span></span>A <span class=\"ls0\">loan <span class=\"_ _2\"></span><span class=\"ff3\">that has been renegotiated due to <span class=\"_ _2\"></span>a deterioration in the borrow<span class=\"_ _2\"></span>er\u2019s condition is usually considered to be c<span class=\"_ _2\"></span>redit</span>-im<span class=\"_ _2\"></span>paired unless<span class=\"_ _6b\"> </span></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>receiving <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>reduced <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>cators <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>overdue <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>90 <span class=\"_ _2\"></span>days <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>considered <span class=\"_ _2\"></span>credit-<span class=\"_ _2\"></span>impaired <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>regulatory<span class=\"_ _6b\"> </span>definition of default is different.<span class=\"_ _6b\"> </span>Financial guaran<span class=\"_ _1\"></span>tee contracts held<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>asse<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>guarantee <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>integral <span class=\"_ _4\"></span>element <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>accounted <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>component of that <span class=\"_ _2\"></span>instrument or is <span class=\"_ _2\"></span>a contract that <span class=\"_ _2\"></span>is accounted fo<span class=\"_ _2\"></span>r separately. The <span class=\"_ _2\"></span>factors that the <span class=\"_ _2\"></span>Group considers when <span class=\"_ _4\"></span>making th<span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessment include whether:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> implicitly part of the contractual terms of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> required by laws and regulations that govern the contract of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> entered into at the same time as and <span class=\"lse\">in</span> contem<span class=\"_ _2\"></span>plation of the debt instruments<span class=\"_ _1\"></span>; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the guarantee is<span class=\"_ _1\"></span> given by the parent of the borrower or another company within the borrower\u2019s group.<span class=\"_ _6b\"> </span></span></span>If the <span class=\"_ _2\"></span>Group determines that t<span class=\"_ _2\"></span>he guarantee is <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the financial asset, t<span class=\"_ _2\"></span>hen any premium <span class=\"_ _2\"></span>payable in con<span class=\"_ _2\"></span>nection <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>initial <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognition <span class=\"_ _3c\"></span>of the <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>treated <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>transaction <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>acqu<span class=\"_ _2\"></span>iring <span class=\"_ _3c\"></span>it.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group conside<span class=\"_ _1\"></span>rs <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>effe<span class=\"_ _2\"></span>ct <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>protection<span class=\"_ _6b\"> </span>when measuring the fair value of the debt instrument and when measuring ECL.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group determines that <span class=\"_ _2\"></span>the guarantee <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the debt <span class=\"_ _2\"></span>instrument, then <span class=\"_ _2\"></span>it recognises an <span class=\"_ _2\"></span>asset rep<span class=\"_ _2\"></span>resenti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>any prepayment of guarantee premiu<span class=\"_ _1\"></span>m and a right to compensation for credit losses. A<span class=\"_ _1\"></span> prepaid premium asset is recognised only if the<span class=\"_ _6b\"> </span>guaranteed exposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>neither c<span class=\"_ _2\"></span>redit-impaired nor <span class=\"_ _2\"></span>has undergone <span class=\"_ _2\"></span>a significant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in credit <span class=\"_ _2\"></span>risk when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>guarantee is <span class=\"_ _2\"></span>acquired.<span class=\"_ _6b\"> </span>These assets <span class=\"_ _1\"></span>are recognised <span class=\"_ _1\"></span>under \u2018<span class=\"ff1\">O</span>ther assets\u2019. The<span class=\"_ _1\"></span> Group presents <span class=\"_ _1\"></span>gains or losses <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n a <span class=\"_ _1\"></span>compensation right <span class=\"ff1\">in profit <span class=\"_ _1\"></span>or loss in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he line<span class=\"_ _6b\"> </span></span>item \u2018<span class=\"ff1\">Impairment losses on financial instrumen<span class=\"_ _1\"></span>ts<span class=\"ff3 ls6\">\u2019.<span class=\"_ _6b\"> </span></span></span>Presentation of allo<span class=\"_ _1\"></span>wance for EC<span class=\"_ _1\"></span>L in the state<span class=\"_ _1\"></span>ment of fin<span class=\"_ _1\"></span>ancial position<span class=\"_ _6b\"> </span>Loss allowances for ECL are presented<span class=\"_ _1\"></span> in the Statement of Financia<span class=\"_ _2\"></span>l Position as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial as<span class=\"_ _1\"></span>sets measured at amortised cost: as a deduction from the gross carrying amount of the assets;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments an<span class=\"_ _1\"></span>d financial guarantee contracts: generally, as a provision; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">where <span class=\"_ _7\"></span>a financial instrument includes b<span class=\"_ _1\"></span>oth a drawn <span class=\"_ _1\"></span>and an undrawn <span class=\"_ _1\"></span>component, and<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>cannot identify <span class=\"_ _1\"></span>the ECL on th<span class=\"_ _1\"></span>e loa<span class=\"_ _2\"></span><span class=\"ls1c\">n<span class=\"_ _6b\"> </span></span></span></span>commitment co<span class=\"_ _2\"></span>mponent separately from <span class=\"_ _2\"></span>those on <span class=\"_ _2\"></span>the drawn <span class=\"_ _2\"></span>compone<span class=\"_ _1\"></span>nt: the <span class=\"_ _2\"></span>Group presents <span class=\"_ _2\"></span>a combined loss <span class=\"_ _2\"></span>allowance fo<span class=\"_ _2\"></span>r both<span class=\"_ _6b\"> </span>components. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>mbined <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>presented <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>deduction <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>gross <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>drawn <span class=\"_ _4\"></span>component. <span class=\"_ _8\"></span>Any<span class=\"_ _6b\"> </span>excess of the loss allowance over the gross amount of the drawn component is presen<span class=\"_ _1\"></span>ted as a provision; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">deb<span class=\"_ _1\"></span>t instruments measured at fai<span class=\"_ _2\"></span>r value through other comprehensive income: no loss allowance is reco<span class=\"_ _2\"></span>gnis<span class=\"_ _1\"></span>ed in the Stat<span class=\"_ _2\"></span>ement of<span class=\"_ _6b\"> </span></span></span>Financial <span class=\"_ _2\"></span>Position <span class=\"_ _4\"></span>because <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>their <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e. <span class=\"_ _4\"></span>However, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>recognised in the fair value reserve.<span class=\"_ _6b\"> </span>Write-off<span class=\"_ _6b\"> </span>Loans <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>written <span class=\"_ _4\"></span>off <span class=\"_ _4\"></span>(either <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>full) <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>reasonable <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pectation <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>recoverin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>asset in its <span class=\"_ _2\"></span>entirety or a <span class=\"_ _2\"></span>portion thereof. <span class=\"_ _2\"></span>This is generally t<span class=\"_ _2\"></span>he case <span class=\"_ _2\"></span>when the Group determines <span class=\"_ _2\"></span>that the borrow<span class=\"_ _2\"></span>er does not h<span class=\"_ _4\"></span>ave ass<span class=\"_ _2\"></span>ets<span class=\"_ _6b\"> </span>or sources of income that could generate sufficient cash flo<span class=\"_ _2\"></span>ws to repay the amounts subject to the w<span class=\"_ _2\"></span>rite-off. This assessment is carri<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>out at the individual asset level.<span class=\"_ _6b\"> </span>Recoveries <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>amounts <span class=\"_ _4\"></span>previously <span class=\"_ _8\"></span>written<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">off <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>\u2018</span>Net <span class=\"_ _8\"></span>movement <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>impairment<span class=\"_ _6b\"> </span>charges\u2019 <span class=\"ff1\">in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss. <span class=\"_ _2\"></span>Financial assets <span class=\"_ _2\"></span>that ar<span class=\"_ _2\"></span>e written <span class=\"_ _2\"></span>off <span class=\"_ _2\"></span>could still <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to enforcement <span class=\"_ _2\"></span>activities in <span class=\"_ _2\"></span>order<span class=\"_ _6b\"> </span></span>to comply with the Group\u2019s procedures for recovery of amounts d<span class=\"_ _1\"></span>ue.<span class=\"_ _6b\"> </span>Offsetting<span class=\"_ _6b\"> </span>Financial assets and liabili<span class=\"_ _1\"></span>ties are offset and the net amount presented<span class=\"_ _1\"></span> in the Statement of Financial Position when, and only when, the<span class=\"_ _6b\"> </span>Group <span class=\"_ _7\"></span>currently has <span class=\"_ _7\"></span>a legall<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>enforceable <span class=\"_ _1\"></span>right <span class=\"_ _7\"></span>to set <span class=\"_ _7\"></span>off the <span class=\"_ _7\"></span>recognised <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>it intends <span class=\"_ _7\"></span>either to <span class=\"_ _7\"></span>settle <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a net <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _7\"></span>or to <span class=\"_ _7\"></span>realise<span class=\"_ _6b\"> </span>the asset and settle the liability simultaneously.<span class=\"_ _6b\"> </span>Income <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resented <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>only <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>permitted <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRSs, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>gains <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>grou<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>similar transactions such as in the Group\u2019s tr<span class=\"_ _1\"></span>ading activity.<span class=\"_ _6b\"> </span>Fair value measureme<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>Fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>would <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>received <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>liability <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>orderly <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>bet<span class=\"_ _2\"></span>ween <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>participants at the m<span class=\"_ _2\"></span>easurement date in th<span class=\"_ _2\"></span>e principal or, <span class=\"_ _2\"></span>in its absence, the <span class=\"_ _2\"></span>most advantageous market to<span class=\"_ _2\"></span> which the G<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up has <span class=\"_ _2\"></span>access<span class=\"_ _6b\"> </span>at that date. The fair value of a liability re<span class=\"_ _1\"></span>flects its non-p<span class=\"_ _2\"></span>erformance risk.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>one <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>available, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group me<span class=\"_ _1\"></span>asures <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>fair <span class=\"_ _7\"></span>value of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>using <span class=\"_ _7\"></span>the qu<span class=\"_ _1\"></span>oted <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rice <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an active <span class=\"_ _7\"></span>market <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>instrument.<span class=\"_ _6b\"> </span>A market is regarded as active<span class=\"_ _1\"></span> if transactions for the asset or liability take place with su<span class=\"_ _1\"></span>fficient frequency and volume to provide pricing<span class=\"_ _6b\"> </span>information on an ongoing basis.<span class=\"_ _6b\"> </span>If there is <span class=\"_ _2\"></span>no quoted price i<span class=\"_ _2\"></span>n an active <span class=\"_ _2\"></span>market, then the Group <span class=\"_ _2\"></span>uses valuation techniques <span class=\"_ _2\"></span>that maximise the u<span class=\"_ _2\"></span>se of relevant o<span class=\"_ _4\"></span>bservable<span class=\"_ _6b\"> </span>inputs <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>minimise <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>use <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>unobservable <span class=\"_ _9\"> </span>inputs. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>chos<span class=\"_ _2\"></span>en <span class=\"_ _9\"> </span>valuation <span class=\"_ _5\"> </span>technique <span class=\"_ _9\"> </span>incorporates <span class=\"_ _5\"> </span>all <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>factors <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>arket<span class=\"_ _6b\"> </span>participants would take into account in pricing a transaction.<span class=\"_ _6b\"> </span>The best evidence of the fair <span class=\"_ _2\"></span>value of a financial instrument at initial <span class=\"_ _2\"></span>recognition is normally the transaction price <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>i.e. the fair value of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>consideration given <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>received. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial reco<span class=\"_ _2\"></span>gnition differs <span class=\"_ _4\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transaction pric<span class=\"_ _2\"></span>e<span class=\"_ _6b\"> </span>and t<span class=\"_ _2\"></span>he fair <span class=\"_ _2\"></span>value i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evidenced neither <span class=\"_ _2\"></span>by a <span class=\"_ _2\"></span>quoted <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>in an<span class=\"_ _2\"></span> active <span class=\"_ _2\"></span>market fo<span class=\"_ _2\"></span>r an <span class=\"_ _2\"></span>identical <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>or liability <span class=\"_ _2\"></span>nor <span class=\"_ _2\"></span>based o<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valuation<span class=\"_ _6b\"> </span>technique for which any un<span class=\"_ _1\"></span>observable inputs are judged to be ins<span class=\"_ _1\"></span>ignificant in relation to the difference, then th<span class=\"_ _1\"></span>e financial instrument is<span class=\"_ _6b\"> </span>initially <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>defer the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between th<span class=\"_ _2\"></span>e fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial re<span class=\"_ _2\"></span>cognition and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>price.<span class=\"_ _6b\"> </span>Subsequently, <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>difference <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>appropriate <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>ut <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>later <span class=\"_ _4\"></span>than<span class=\"_ _6b\"> </span>when the valuation is wholly supported by observable market data or the transaction is closed out.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>an asset o<span class=\"_ _2\"></span>r a <span class=\"_ _2\"></span>liability measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value has <span class=\"_ _2\"></span>a bid <span class=\"_ _2\"></span>price and <span class=\"_ _2\"></span>an ask <span class=\"_ _2\"></span>price, then t<span class=\"_ _2\"></span>he Group me<span class=\"_ _2\"></span>asures<span class=\"_ _1\"></span> as<span class=\"_ _2\"></span>sets and <span class=\"_ _2\"></span>long p<span class=\"_ _2\"></span>ositions <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>bid price and liabilities and short positions at an ask pri<span class=\"_ _1\"></span>ce.<span class=\"_ _6b\"> </span>Portfolios <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>managed <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>basis of <span class=\"_ _7\"></span>the net e<span class=\"_ _1\"></span>xposure to <span class=\"_ _7\"></span>either market <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>are measured <span class=\"_ _7\"></span>on the <span class=\"_ _1\"></span>basis of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>price th<span class=\"_ _1\"></span>at would <span class=\"_ _7\"></span>be receiv<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>t long<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>(or <span class=\"_ _2\"></span>paid <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>short <span class=\"_ _2\"></span>position) <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>particular <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>exposure. <span class=\"_ _2\"></span>Those <span class=\"_ _2\"></span>portfolio<span class=\"_ _2\"></span>-level <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio. The <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>demand <span class=\"_ _4\"></span>feature <span class=\"_ _4\"></span>(e.g. <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>demand <span class=\"_ _4\"></span>deposit) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>on <span class=\"_ _9\"> </span>demand,<span class=\"_ _6b\"> </span>discounted from the first date on which the amoun<span class=\"_ _1\"></span>t could be required to be paid.<span class=\"_ _6b\"> </span>The Group recognis<span class=\"_ _1\"></span>es transfers between levels of the fair valu<span class=\"_ _1\"></span>e hierarchy as of the<span class=\"_ _1\"></span> end of the rep<span class=\"_ _1\"></span>orting period du<span class=\"_ _1\"></span>ring which the change<span class=\"_ _6b\"> </span>has occurred.<span class=\"_ _6b\"> </span>Further details on the determination of fair values are<span class=\"_ _1\"></span> disclosed in Note 5.<span class=\"_ _6b\"> </span>Cash and cash equivalents<span class=\"_ _6b\"> </span>Cash <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>equivalents <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>notes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>coins <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>hand, <span class=\"_ _4\"></span>unrestricted <span class=\"_ _2\"></span>bala<span class=\"_ _2\"></span>nces <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>central <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>highly <span class=\"_ _4\"></span>liquid <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>assets with original maturities of <span class=\"_ _2\"></span>three months or less from <span class=\"_ _2\"></span>the date of acquisition that are subject <span class=\"_ _2\"></span>to an insignificant ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>changes in<span class=\"_ _6b\"> </span>their fa<span class=\"lse\">ir </span>value and are used by the Group in the management of its short-term commitments<span class=\"lsa\">. </span>Cash and cash equivalents are carried at amortised cost in<span class=\"_ _1\"></span> the <span class=\"_ _2\"></span>Statement of Financial Position.<span class=\"_ _6b\"> </span>Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span>Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span>impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>Property and equipment<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment  are <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at <span class=\"_ _5\"> </span>cost  l<span class=\"_ _1\"></span>ess <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>depreciation  and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>ny <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>impairment <span class=\"_ _5\"> </span>losses.<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition, <span class=\"_ _2\"></span>freehold <span class=\"_ _4\"></span>land <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>uildings <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>carried <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>revaluation, <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>subsequent<span class=\"_ _6b\"> </span>accumulated depreciation and subsequent accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment <span class=\"_ _5\"> </span>are  in<span class=\"_ _1\"></span>itially <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at  cost. <span class=\"_ _5\"> </span>Cost <span class=\"_ _5\"> </span>includes <span class=\"_ _5\"> </span>expenditures <span class=\"_ _5\"> </span>that  are <span class=\"_ _5\"> </span>directl<span class=\"_ _1\"></span>y  attr<span class=\"_ _1\"></span>ibutable <span class=\"_ _5\"> </span>to <span class=\"_ _6\"> </span>th<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>acquisition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>self-co<span class=\"_ _2\"></span>nstructed <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>includes <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>materials <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>labour, <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>costs<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>directly<span class=\"_ _6b\"> </span>attributable to bringing the assets to a working condition for the<span class=\"_ _1\"></span>ir intended use, and capitalised borrowing costs. Purchased software that is integral to the functionality of the related equipment is capitalised<span class=\"_ _1\"></span> as part of that equipment.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>significant <span class=\"_ _7\"></span>parts <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>item of <span class=\"_ _7\"></span>property <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>equipment h<span class=\"_ _1\"></span>ave d<span class=\"_ _1\"></span>ifferent <span class=\"_ _7\"></span>useful lives, <span class=\"_ _7\"></span>then <span class=\"_ _1\"></span>they <span class=\"_ _7\"></span>are accounted<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>as separate items <span class=\"_ _7\"></span>(major<span class=\"_ _6b\"> </span>components) of property and equipment.<span class=\"_ _6b\"> </span>Any gain or loss on disposal of an item of property and equipment is recognised within other in<span class=\"_ _1\"></span>come in profit or loss.<span class=\"_ _6b\"> </span>When th<span class=\"_ _2\"></span>e u<span class=\"_ _2\"></span>se o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>property c<span class=\"_ _2\"></span>hanges such <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment, <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>recl<span class=\"_ _2\"></span>assification<span class=\"_ _6b\"> </span>becomes its cost for subsequent accounting.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure <span class=\"_ _2\"></span>other t<span class=\"_ _2\"></span>han t<span class=\"_ _2\"></span>hose a <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ational market <span class=\"_ _2\"></span>participant <span class=\"_ _2\"></span>would <span class=\"_ _2\"></span>take <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>account <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>determining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>property. <span class=\"_ _2\"></span>Any<span class=\"_ _6b\"> </span>surpluses ari<span class=\"_ _1\"></span>sing on <span class=\"_ _1\"></span>such re<span class=\"_ _1\"></span>valuation are <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n othe<span class=\"_ _1\"></span>r comprehensive<span class=\"_ _1\"></span> income and <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cumulated<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>equity as <span class=\"_ _7\"></span>a revaluation<span class=\"_ _2\"></span> re<span class=\"_ _1\"></span>serve<span class=\"_ _6b\"> </span>unless <span class=\"_ _7\"></span>they <span class=\"_ _7\"></span>reverse <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>revaluation <span class=\"_ _1\"></span>decrease <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>same <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>previously <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _3c\"></span>in profit <span class=\"_ _3c\"></span>or <span class=\"_ _1\"></span>loss, <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _3c\"></span>which <span class=\"_ _1\"></span>case <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>incr<span class=\"_ _2\"></span>ease <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>credited<span class=\"_ _6b\"> </span>to profit o<span class=\"_ _2\"></span>r loss to the extent of the decrease previously charged. Any deficiencies resulting fro<span class=\"_ _2\"></span>m decreases in value are de<span class=\"_ _4\"></span>ducted from<span class=\"_ _6b\"> </span>this fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>reserve <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent <span class=\"_ _2\"></span>that the <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>reserve relating<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>previous <span class=\"_ _2\"></span>revaluation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>that asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>sufficient <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>absorb these, and charged to profit or loss thereafter. <span class=\"_ _17\"> </span>Subsequen<span class=\"_ _2\"></span>t costs<span class=\"_ _6b\"> </span>Subsequent expenditure is <span class=\"_ _2\"></span>capitalised only <span class=\"_ _2\"></span>if it is <span class=\"_ _2\"></span>probable that t<span class=\"_ _2\"></span>he future <span class=\"_ _2\"></span>economic benefits associated wit<span class=\"_ _2\"></span>h the expenditur<span class=\"_ _4\"></span>e will <span class=\"_ _2\"></span>flow<span class=\"_ _6b\"> </span>to the Group. Ongoing repairs and maintenance are expensed as incurred.<span class=\"_ _6b\"> </span>Depreciation<span class=\"_ _6b\"> </span>Depreciation is recognised in profit or loss on a straight-line basis, allocating the cost / revalued amounts less estimated residual values<span class=\"_ _6b\"> </span>over the <span class=\"_ _2\"></span>estimated us<span class=\"_ _2\"></span>eful lives <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each component <span class=\"_ _2\"></span>of an <span class=\"_ _2\"></span>item o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>propert<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>and equipment <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>this most <span class=\"_ _2\"></span>closely reflects <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xpected<span class=\"_ _6b\"> </span>pattern of <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsumption o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits embod<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>asset. <span class=\"_ _2\"></span>Improvements <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leasehold <span class=\"_ _2\"></span>premises are <span class=\"_ _4\"></span>depre<span class=\"_ _2\"></span>ciated<span class=\"_ _6b\"> </span>over the shorter of the lease term and their useful lives. Land is not depreciated.<span class=\"_ _6b\"> </span>The estimated useful lives for the current and comparative periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">buildings <span class=\"_ _3e\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>50 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">improvemen<span class=\"_ _1\"></span>t to premises <span class=\"_ _3f\"> </span>14 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer sys<span class=\"_ _1\"></span>tem <span class=\"_ _40\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer equip<span class=\"_ _1\"></span>ment <span class=\"_ _41\"> </span> <span class=\"_ _13\"> </span>4 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">others <span class=\"_ _26\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>5 - 7 years<span class=\"_ _6b\"> </span></span></span>Depreciation methods, useful lives and residual values<span class=\"_ _1\"></span> are reassessed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Reclassifica<span class=\"_ _2\"></span>tion to investment property<span class=\"_ _6b\"> </span>When <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>use <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>prop<span class=\"_ _2\"></span>erty <span class=\"_ _8\"></span>changes <span class=\"_ _9\"></span>from <span class=\"_ _9\"></span>owner<span class=\"ff9\">\u2011</span>occupied <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>propert<span class=\"_ _1\"></span>y, <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>property <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>re-meas<span class=\"_ _2\"></span>ured <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>fair <span class=\"_ _8\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span>reclassified accordingly. Any <span class=\"_ _2\"></span>gain arising on<span class=\"_ _2\"></span> this re-m<span class=\"_ _2\"></span>easurement is recognised <span class=\"_ _2\"></span>in profit or <span class=\"_ _2\"></span>loss to <span class=\"_ _2\"></span>the extent t<span class=\"_ _2\"></span>hat it reverses a <span class=\"_ _2\"></span>previous<span class=\"_ _6b\"> </span>impairment loss on t<span class=\"_ _2\"></span>he specific property, <span class=\"_ _2\"></span>with any remaining ga<span class=\"_ _2\"></span>in recognised in OCI <span class=\"_ _2\"></span>and presented <span class=\"_ _2\"></span>in the revaluation reserve. <span class=\"_ _2\"></span>Any loss<span class=\"_ _6b\"> </span>is recognised in profit or loss.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment are <span class=\"_ _4\"></span>derecognised upon<span class=\"_ _2\"></span> disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>use. <span class=\"_ _2\"></span>Any <span class=\"_ _2\"></span>gain<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span>loss <span class=\"_ _2\"></span>arising o<span class=\"_ _2\"></span>n derecognition <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>(calculated as <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he diff<span class=\"_ _2\"></span>erence between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>disposal <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span><span class=\"ls8\">mo</span>unt <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the asset) is included in profit or loss in the year during which the asset is de<span class=\"_ _1\"></span>recognised. Leases<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>inception <span class=\"_ _1\"></span>of a <span class=\"_ _7\"></span>contract, the <span class=\"_ _7\"></span>Gr<span class=\"_ _2\"></span>oup <span class=\"_ _7\"></span>assesses whether <span class=\"_ _7\"></span>a contract is, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontains, <span class=\"_ _7\"></span>a lease. <span class=\"_ _7\"></span>A contract <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s, <span class=\"_ _1\"></span>or contai<span class=\"_ _1\"></span>ns, <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ea<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>if the contract<span class=\"_ _6b\"> </span>conveys the right to control the use of an identified asset for a period of time in e<span class=\"_ _1\"></span>xchange for consideration. Group acting as<span class=\"_ _2\"></span> a lessee<span class=\"_ _6b\"> </span>At commencement or on modification of a contract that contains a lease component, the Group allocates consideration in the co<span class=\"_ _2\"></span>ntract<span class=\"_ _6b\"> </span>to each lease co<span class=\"_ _2\"></span>mponent on the basis of its relative standalone price. <span class=\"_ _2\"></span>However, for leases of office premises the Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>elected not<span class=\"_ _6b\"> </span>to separate non-lease components and accounts for the lease and non-lease components as a single lease component.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>Group <span class=\"_ _9\"></span>recognises <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>dat<span class=\"_ _2\"></span>e. <span class=\"_ _9\"></span>The <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>initially<span class=\"_ _6b\"> </span>measured <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>cost, <span class=\"_ _9\"></span>which <span class=\"_ _8\"></span>comprises <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitial <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>liability <span class=\"_ _8\"></span>adjusted <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>payments <span class=\"_ _8\"></span>mad<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>befor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>commencement date, <span class=\"_ _2\"></span>plus any <span class=\"_ _2\"></span>initial direct costs <span class=\"_ _2\"></span>incurred and <span class=\"_ _2\"></span>an estimate <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>sts to <span class=\"_ _2\"></span>dismantle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>and remove any <span class=\"_ _2\"></span>improvements m<span class=\"_ _2\"></span>ade<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>office premises. The right<span class=\"_ _2\"></span>-<span class=\"ls3\">of</span>-use asset is <span class=\"_ _2\"></span>subsequently depreciated using <span class=\"_ _2\"></span>the straight<span class=\"_ _2\"></span>-line method <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the commencement date <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>end <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>lease term. <span class=\"_ _7\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>addition, th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-use asset <span class=\"_ _7\"></span>is periodically <span class=\"_ _1\"></span>reduced b<span class=\"_ _1\"></span>y i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>losses, <span class=\"_ _1\"></span>if an<span class=\"_ _1\"></span>y, and <span class=\"_ _7\"></span>adj<span class=\"_ _2\"></span>usted <span class=\"_ _7\"></span>for certain<span class=\"_ _6b\"> </span>remeasurements of the lease liability.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>lease <span class=\"_ _9\"></span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _9\"></span>measured <span class=\"_ _9\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>present <span class=\"_ _9\"></span>value <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>lease <span class=\"_ _9\"> </span>payments <span class=\"_ _9\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _9\"></span>not <span class=\"_ _9\"> </span>paid <span class=\"_ _9\"></span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>da<span class=\"_ _2\"></span>te,<span class=\"_ _6b\"> </span>discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s increment<span class=\"ff1 ls8\">al<span class=\"ls0\"> <span class=\"_ _2\"></span>borrowing<span class=\"_ _6b\"> </span></span></span>rate. <span class=\"_ _2\"></span>Generally, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>borrowing <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>termines <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>bor<span class=\"_ _2\"></span>rowing<span class=\"_ _6b\"> </span>rate by analysing its<span class=\"_ _1\"></span> borrowings from various external s<span class=\"_ _1\"></span>ources and makes certain adju<span class=\"_ _1\"></span>stments to reflect the te<span class=\"_ _1\"></span>rms of the lease and type<span class=\"_ _6b\"> </span>of asset leased.<span class=\"_ _6b\"> </span>Lease payments included in the measurement of the<span class=\"_ _1\"></span> lease liability comprise the following:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">fixed paymen<span class=\"_ _1\"></span>ts, including in-substance fixed payments;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">variable<span class=\"_ _1\"></span> lease <span class=\"_ _1\"></span>payments that <span class=\"_ _1\"></span>depend on <span class=\"_ _7\"></span>an index or a rat<span class=\"_ _1\"></span>e, initi<span class=\"_ _1\"></span>ally measured<span class=\"_ _1\"></span> using th<span class=\"_ _1\"></span>e index <span class=\"_ _1\"></span>or rate as <span class=\"_ _1\"></span>at the<span class=\"_ _1\"></span> commencement date;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">amounts expe<span class=\"_ _1\"></span>cted to be payable under a residual value guarantee; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the exercise price under a <span class=\"_ _2\"></span>purchase option t<span class=\"_ _2\"></span>hat the Group i<span class=\"_ _2\"></span>s reasonably certain to<span class=\"_ _2\"></span> exercise, lease p<span class=\"_ _2\"></span>ayments in an optional <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>newal<span class=\"_ _6b\"> </span></span></span>period if <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group i<span class=\"_ _2\"></span>s rea<span class=\"_ _2\"></span>sonably <span class=\"_ _2\"></span>certain to <span class=\"_ _2\"></span>exercise <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>tens<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>option, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>penalties <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>termination o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lease u<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>ess <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Group is reasonably certain not to terminate e<span class=\"_ _1\"></span>arly.<span class=\"_ _6b\"> </span>The lease <span class=\"_ _2\"></span>liability is meas<span class=\"_ _2\"></span>ured at <span class=\"_ _2\"></span>amortised cost <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective interest method. <span class=\"_ _2\"></span>It is <span class=\"_ _2\"></span>remeasured w<span class=\"_ _2\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>there is a <span class=\"_ _2\"></span>chang<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in fut<span class=\"_ _2\"></span>ure<span class=\"_ _6b\"> </span>lease <span class=\"_ _2\"></span>payments <span class=\"_ _4\"></span>arising <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>index <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>rate, <span class=\"_ _4\"></span>if <span class=\"_ _2\"></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>change <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _4\"></span>estimate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span><span class=\"ff1\">pect<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be<span class=\"_ _6b\"> </span></span>payable <span class=\"_ _8\"></span>under <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidual <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>guarantee, <span class=\"_ _8\"></span>if <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>its <span class=\"_ _8\"></span>assessment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>exercise <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>purchase, <span class=\"_ _4\"></span>extensi<span class=\"_ _2\"></span>on <span class=\"_ _9\"></span>or<span class=\"_ _6b\"> </span>termination <span class=\"_ _8\"></span>option <span class=\"_ _9\"> </span>or <span class=\"_ _9\"></span>if <span class=\"_ _9\"></span>there <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>revised <span class=\"_ _9\"></span>in-substance <span class=\"_ _9\"></span>fixed <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>payment. <span class=\"_ _9\"></span>When <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>remeas<span class=\"_ _2\"></span>ured <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>this <span class=\"_ _8\"></span>way, <span class=\"_ _9\"> </span>a<span class=\"_ _6b\"> </span>corresponding <span class=\"_ _1\"></span>adjustment is <span class=\"_ _1\"></span>made to the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the right-<span class=\"ls3\">of</span>-use <span class=\"_ _1\"></span>asset or is <span class=\"_ _1\"></span>recorded in<span class=\"_ _1\"></span> profit or l<span class=\"_ _1\"></span>oss if <span class=\"_ _1\"></span>the carrying <span class=\"_ _1\"></span>amount<span class=\"_ _6b\"> </span>of the right-<span class=\"ls3\">of</span>-use asset h<span class=\"_ _1\"></span>as been reduced to zero.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> presents <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-<span class=\"ff3\">use assets<span class=\"_ _1\"></span> in \u2018<span class=\"ff1\">P</span>roperty <span class=\"_ _7\"></span>and equipment\u2019 and le<span class=\"_ _1\"></span>ase li<span class=\"_ _1\"></span>abilities in \u2018<span class=\"ff1\">O</span>ther <span class=\"_ _1\"></span>liabilities\u2019 in <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e S<span class=\"_ _1\"></span>tatement of F<span class=\"_ _1\"></span>inancial<span class=\"_ _6b\"> </span></span>Position. Short-term leases and leas<span class=\"_ _1\"></span>es of low-value assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>elected <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>cognise <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>ght-<span class=\"ls3\">of</span>-use <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>lease <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>low<span class=\"_ _2\"></span>-value <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>short-te<span class=\"_ _2\"></span>rm <span class=\"_ _4\"></span>leases,<span class=\"_ _6b\"> </span>including <span class=\"_ _1\"></span>leases <span class=\"_ _1\"></span>of IT <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>quipment. The<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group re<span class=\"_ _1\"></span>cognises the <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>ease <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>associated with <span class=\"_ _7\"></span>these leases <span class=\"_ _1\"></span>as an <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>on a straight-line<span class=\"_ _6b\"> </span>basis over the lease term.<span class=\"_ _6b\"> </span>Group acting as<span class=\"_ _2\"></span> a lessor<span class=\"_ _6b\"> </span>At inception or o<span class=\"_ _2\"></span>n modification of a <span class=\"_ _2\"></span>contract that contains a lease co<span class=\"_ _2\"></span>mponent, the Group allocates the consideration in th<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>ontract to<span class=\"_ _6b\"> </span>each <span class=\"_ _2\"></span>lease component <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their relative <span class=\"_ _2\"></span>stand-alon<span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>elling prices. <span class=\"_ _2\"></span>When <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>acts as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lessor, <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>lease<span class=\"_ _6b\"> </span>inception whether the lease is a finance le<span class=\"_ _1\"></span>ase or an operating lease.<span class=\"_ _6b\"> </span>To <span class=\"_ _2\"></span>classify each <span class=\"_ _2\"></span>lease, the<span class=\"_ _2\"></span> Group <span class=\"_ _2\"></span>makes a<span class=\"_ _2\"></span>n overall <span class=\"_ _2\"></span>assessment o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>whethe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>the lea<span class=\"_ _2\"></span>se transfers <span class=\"_ _2\"></span>substantially a<span class=\"_ _2\"></span>ll of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>rewards<span class=\"_ _6b\"> </span>incidental to <span class=\"_ _2\"></span>ownership of <span class=\"_ _2\"></span>the underlying <span class=\"_ _2\"></span>asset. If <span class=\"_ _2\"></span>this is <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ase, then the <span class=\"_ _2\"></span>lease is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finance lease; <span class=\"_ _2\"></span>if not, <span class=\"_ _2\"></span>then it<span class=\"_ _4\"></span> is <span class=\"_ _2\"></span>an operating <span class=\"_ _2\"></span>lease.<span class=\"_ _6b\"> </span>As p<span class=\"_ _1\"></span>art of this assessmen<span class=\"_ _1\"></span>t, the Group considers<span class=\"_ _1\"></span> certain indicators <span class=\"_ _1\"></span>such as whether <span class=\"_ _1\"></span>the lease is <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r the major <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the eco<span class=\"_ _2\"></span>nomic life of<span class=\"_ _6b\"> </span>the asset.<span class=\"_ _6b\"> </span>The Group applies the d<span class=\"_ _1\"></span>erecognition and impairment require<span class=\"_ _1\"></span>ments in IFRS 9 to the net investmen<span class=\"_ _1\"></span>t in the lease (see A<span class=\"_ _1\"></span>ccounting <span class=\"_ _2\"></span>Policies<span class=\"_ _6b\"> </span>3.<span class=\"ls0\">9.3 and 3.9.5). <span class=\"_ _2\"></span>The Gro<span class=\"_ _2\"></span>up further regularly views<span class=\"_ _2\"></span> estimated unguaranteed <span class=\"_ _2\"></span>residual values <span class=\"_ _2\"></span>used in calculating <span class=\"_ _2\"></span>the gross inv<span class=\"_ _2\"></span>estment in<span class=\"_ _6b\"> </span></span>the lease.<span class=\"_ _6b\"> </span>Investment property<span class=\"_ _6b\"> </span>Property that is held for long-term rental yields or for capital app<span class=\"_ _1\"></span>reciation or both, and that is not occupied by the G<span class=\"_ _1\"></span>roup is classified as<span class=\"_ _6b\"> </span>investment property. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property also <span class=\"_ _2\"></span>includes property <span class=\"_ _2\"></span>that is <span class=\"_ _2\"></span>being <span class=\"_ _2\"></span>developed for <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>use as <span class=\"_ _2\"></span>investment property<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>when<span class=\"_ _6b\"> </span>such <span class=\"_ _2\"></span>identification is <span class=\"_ _2\"></span>made. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>initially measu<span class=\"_ _2\"></span>red at <span class=\"_ _2\"></span>cost, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>transaction <span class=\"_ _2\"></span>costs. <span class=\"_ _2\"></span>Subsequent to <span class=\"_ _2\"></span>initial<span class=\"_ _6b\"> </span>recognition, investment property is carried at its fair value with<span class=\"_ _1\"></span> any change therein recognised in profit or loss.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure other than those a rational market participant would take into account when determining<span class=\"_ _1\"></span> the value of the<span class=\"_ _2\"></span> property.<span class=\"_ _6b\"> </span>Investment property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognised either <span class=\"_ _2\"></span>when it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>been disp<span class=\"_ _2\"></span>osed of <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when the <span class=\"_ _2\"></span>investment property <span class=\"_ _2\"></span>is p<span class=\"_ _2\"></span>ermanently withdr<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>wn<span class=\"_ _6b\"> </span>from <span class=\"_ _2\"></span>use and no <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefit is expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its disposal. Any <span class=\"_ _2\"></span>gain or <span class=\"_ _2\"></span>loss on <span class=\"_ _2\"></span>disposal o<span class=\"_ _2\"></span>f investment property <span class=\"_ _2\"></span>(c<span class=\"_ _2\"></span><span class=\"ls8\">al</span>culated<span class=\"_ _6b\"> </span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>erence <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>item) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>When<span class=\"_ _6b\"> </span>investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>that w<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>equipment i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sold, a<span class=\"_ _2\"></span>ny <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>included in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>revaluation<span class=\"_ _6b\"> </span>reserve (see Accounting Policy 3.12.4) is transferred to retained earnings. If <span class=\"_ _9\"> </span>an <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>property <span class=\"_ _9\"> </span>becomes <span class=\"_ _9\"></span>owner-occupied, <span class=\"_ _9\"> </span>it <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>reclassified <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>property <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>equipme<span class=\"_ _2\"></span>nt. <span class=\"_ _8\"></span>Its <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>date <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>reclassification becomes its cost for subsequent accounting purposes.<span class=\"_ _6b\"> </span>Intangible assets and goodwill<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Goo<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>will Goodwill that <span class=\"_ _1\"></span>arises u<span class=\"_ _1\"></span>pon the <span class=\"_ _1\"></span>acquisition of sub<span class=\"_ _1\"></span>sidiaries is <span class=\"_ _1\"></span>presented with <span class=\"_ _7\"></span>inta<span class=\"_ _2\"></span>ngible <span class=\"_ _1\"></span>assets (see Accounting <span class=\"_ _1\"></span>Policy 3.1<span class=\"lsa\">.2</span>). Su<span class=\"_ _1\"></span>bsequent to<span class=\"_ _6b\"> </span>initial recognition, goodwill is<span class=\"_ _1\"></span> measured at cost less any accumulated impairment losses. As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _1\"></span>2025 and <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>does not <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>goodwill <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Statement <span class=\"_ _7\"></span>of Financial <span class=\"_ _7\"></span>Positio<span class=\"_ _2\"></span>n.<span class=\"_ _6b\"> </span>Software<span class=\"_ _6b\"> </span>Software <span class=\"_ _2\"></span>acquired by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>stated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>accumulated <span class=\"_ _2\"></span>amortisation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>accumulated impai<span class=\"_ _2\"></span>rment losses. <span class=\"_ _2\"></span>Expendit<span class=\"_ _4\"></span>ure<span class=\"_ _6b\"> </span>on internally developed softw<span class=\"_ _2\"></span>are is recognised as an <span class=\"_ _2\"></span>asset when the Group <span class=\"_ _2\"></span>is able to <span class=\"_ _2\"></span>demonstrate its intention and ab<span class=\"_ _2\"></span>ility to<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>mplete<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>development and <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>manner that <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>generate <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>reliably meas<span class=\"_ _2\"></span>ure the <span class=\"_ _2\"></span>cos<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>complete <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>development. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>internally <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>directly <span class=\"_ _2\"></span>attributa<span class=\"_ _2\"></span>ble <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>developing<span class=\"_ _6b\"> </span>the s<span class=\"_ _1\"></span>oftware and <span class=\"_ _7\"></span>capitalised borrowing costs<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>its useful <span class=\"_ _7\"></span>life. Internally deve<span class=\"_ _1\"></span>loped software <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>stated at capitalised<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Other intangible assets<span class=\"_ _6b\"> </span>Other <span class=\"_ _2\"></span>intangible <span class=\"_ _2\"></span>assets, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>relationships, <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>finite <span class=\"_ _2\"></span>useful <span class=\"_ _2\"></span>lives <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mea<span class=\"_ _4\"></span>sured <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Subsequen<span class=\"_ _2\"></span>t expenditure<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>expenditure <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>nly <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>increases <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>embodied <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>specific <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>relates. <span class=\"_ _8\"></span>All <span class=\"_ _8\"></span>ot<span class=\"_ _2\"></span>her <span class=\"_ _4\"></span>exp<span class=\"_ _2\"></span>enditure, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>cluding <span class=\"_ _4\"></span>expenditure <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>internally <span class=\"_ _9\"></span>generated <span class=\"_ _8\"></span>goodwill <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>brands, <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>incurred.<span class=\"_ _6b\"> </span>Amortisation<span class=\"_ _6b\"> </span>The cost of intangible assets less their esti<span class=\"_ _1\"></span>mated residual values is amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> using the straight-line method over their estimated useful<span class=\"_ _6b\"> </span>lives <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>generally <span class=\"_ _4\"></span>recognised <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _8\"></span>Goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>not<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>amortised. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>estimated <span class=\"_ _4\"></span>usefu<span class=\"_ _2\"></span>l <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ves <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>current <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>comparati<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">software <span class=\"_ _42\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other in<span class=\"_ _1\"></span>tangible assets <span class=\"_ _3d\"> </span> <span class=\"_ _13\"> </span>5 years<span class=\"_ _6b\"> </span></span></span>Amortisation methods, useful lives and<span class=\"_ _1\"></span> residual values are reviewed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Impairment of non-financial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>each <span class=\"_ _1\"></span>reporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>the Group re<span class=\"_ _1\"></span>views <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non-financial assets, <span class=\"_ _7\"></span>other than <span class=\"_ _1\"></span>deferred <span class=\"_ _7\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>investment<span class=\"_ _6b\"> </span>property, <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> de<span class=\"_ _1\"></span>termine whe<span class=\"_ _1\"></span>ther there <span class=\"_ _1\"></span>is an<span class=\"_ _1\"></span>y indication <span class=\"_ _7\"></span>of impairment. <span class=\"_ _1\"></span>If any <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch <span class=\"_ _1\"></span>indication exists, <span class=\"ff3\">then <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>recoverable amount<span class=\"_ _6b\"> </span></span>is estimated. Goodwill is tested annually for impairment.<span class=\"_ _6b\"> </span>For the purpose of <span class=\"_ _2\"></span>impairment testing<span class=\"_ _1\"></span>, assets that <span class=\"_ _2\"></span>cannot be tested individually are grouped togeth<span class=\"_ _2\"></span>er into the smallest group<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>f assets<span class=\"_ _6b\"> </span>that ge<span class=\"_ _1\"></span>nerates cash i<span class=\"_ _1\"></span>nflows from contin<span class=\"_ _1\"></span>uing use <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> largely independent <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> cash in<span class=\"_ _1\"></span>flows of other <span class=\"_ _1\"></span>assets or <span class=\"_ _1\"></span>groups of assets (the<span class=\"_ _6b\"> </span>\u201ccash<span class=\"ff1\">-</span>generating <span class=\"_ _7\"></span>unit\u201d <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>\u201cCGU\u201d). Goodwill <span class=\"_ _7\"></span>arising <span class=\"_ _7\"></span>from a <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mbination <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>allocated to <span class=\"_ _7\"></span>CGUs <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>groups <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>CGUs <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>expe<span class=\"ff1\">ct<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span></span>to benefit from the synergies of the combinati<span class=\"_ _1\"></span>on.<span class=\"_ _6b\"> </span>The recoverabl<span class=\"_ _1\"></span>e amount of an<span class=\"_ _1\"></span> asset or CG<span class=\"_ _1\"></span>U is the gre<span class=\"_ _1\"></span>ater of its value-<span class=\"lse\">in</span>-use and its <span class=\"_ _1\"></span>fair value less <span class=\"_ _1\"></span>costs to sell. <span class=\"_ _1\"></span>In assessing value-<span class=\"ls17\">in</span>-use,<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"> </span>estimated <span class=\"_ _5\"> </span>future <span class=\"_ _5\"> </span>cash <span class=\"_ _9\"> </span>flows<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>discounted <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>their <span class=\"_ _5\"> </span>present <span class=\"_ _9\"> </span>value  u<span class=\"_ _1\"></span>sing <span class=\"_ _9\"> </span>a  pre-tax <span class=\"_ _5\"> </span>discount <span class=\"_ _5\"> </span>rate <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>reflects <span class=\"_ _9\"> </span>cur<span class=\"_ _2\"></span>rent <span class=\"_ _9\"> </span>market<span class=\"_ _6b\"> </span>assessments of the time value of money and the ri<span class=\"_ _1\"></span>sks specific to the asset or CGU<span class=\"lsa\">. </span>An impairment loss is recognised if the carrying amount of an asset or a CGU exceeds its recoverab<span class=\"_ _1\"></span>le amount.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>corporate <span class=\"_ _1\"></span>assets<span class=\"ff1\">, <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _3c\"></span>than <span class=\"_ _1\"></span>goodwill, <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>generate <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>inflows <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>use<span class=\"_ _2\"></span>d <span class=\"_ _3c\"></span>by <span class=\"_ _1\"></span>more <span class=\"_ _7\"></span>than <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>CGU. <span class=\"_ _7\"></span>Corpora<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>assets are all<span class=\"_ _1\"></span>ocated to CGUs on <span class=\"_ _1\"></span>a reasonable <span class=\"_ _1\"></span>and consistent basis and <span class=\"_ _1\"></span>tested for impairment <span class=\"_ _1\"></span>as part of the <span class=\"_ _1\"></span>testing of the <span class=\"_ _1\"></span>CGU<span class=\"_ _2\"></span>s to which<span class=\"_ _6b\"> </span>the corporate assets are allocated.<span class=\"_ _6b\"> </span>Impairment <span class=\"_ _2\"></span>losses <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Impairment <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>CGUs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>duce <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>carrying amount of <span class=\"_ _2\"></span>any goodwill <span class=\"_ _2\"></span>allocated to the CGU <span class=\"_ _2\"></span>and then <span class=\"_ _2\"></span>to reduce the c<span class=\"_ _2\"></span>arrying amount of t<span class=\"_ _2\"></span>he other assets i<span class=\"_ _2\"></span>n the uni<span class=\"_ _4\"></span>t (group <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>units) on a pro-rata basis.<span class=\"_ _6b\"> </span>An <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss i<span class=\"_ _2\"></span>n re<span class=\"_ _2\"></span>spect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>eversed. <span class=\"_ _2\"></span>For o<span class=\"_ _2\"></span>ther assets, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exten<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>asset\u2019s carrying amount does n<span class=\"_ _1\"></span>ot exceed the carrying<span class=\"_ _1\"></span> amount that would have been<span class=\"_ _1\"></span> determined, net of depreciation or amor<span class=\"_ _2\"></span><span class=\"ff1\">tisation, if<span class=\"_ _6b\"> </span></span>no impairment loss had been recognised.<span class=\"_ _6b\"> </span>Provisions<span class=\"_ _6b\"> </span>A <span class=\"_ _2\"></span>provision i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised if, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>past eve<span class=\"_ _2\"></span>nt, th<span class=\"_ _2\"></span>e Grou<span class=\"_ _2\"></span>p <span class=\"_ _2\"></span>has a <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esent le<span class=\"_ _2\"></span>gal or <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nstru<span class=\"_ _1\"></span>ctive <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>can <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>estimated<span class=\"_ _6b\"> </span>reliably, and <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is probable <span class=\"_ _2\"></span>that a<span class=\"_ _2\"></span>n outflow <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>bene<span class=\"_ _1\"></span>fits <span class=\"_ _2\"></span>will be r<span class=\"_ _2\"></span>equired to <span class=\"_ _2\"></span>settle th<span class=\"_ _2\"></span>e obligation. <span class=\"_ _2\"></span>Provision<span class=\"_ _2\"></span>s are <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>by<span class=\"_ _6b\"> </span>discounting the <span class=\"_ _2\"></span>expected future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>rate that <span class=\"_ _2\"></span>reflects current <span class=\"_ _2\"></span>market assessme<span class=\"_ _2\"></span>nts of <span class=\"_ _2\"></span>the time <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and,<span class=\"_ _6b\"> </span>where appropriate, the risks specific to the liability.<span class=\"_ _6b\"> </span>Financial guarantees and loan commitments<span class=\"_ _6b\"> </span>Financial guarantees <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>contracts that<span class=\"_ _2\"></span> require <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group to<span class=\"_ _2\"></span> make <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>reimburse <span class=\"_ _2\"></span>the hol<span class=\"_ _2\"></span>der for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>loss that <span class=\"_ _8\"></span>it <span class=\"_ _2\"></span>incurs<span class=\"_ _6b\"> </span>because a sp<span class=\"_ _1\"></span>ecified debtor fails to make <span class=\"_ _1\"></span>payment when it <span class=\"_ _1\"></span>is due in accordance <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith the <span class=\"_ _1\"></span>terms of a debt i<span class=\"_ _1\"></span>nstrument. Loan co<span class=\"_ _2\"></span>mmitments<span class=\"_ _6b\"> </span>are firm commitments to provide credit under pre-specified terms and conditions.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>guarantees <span class=\"_ _2\"></span>issued <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>loan <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitments <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>erest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>initially <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value. <span class=\"_ _2\"></span>Subsequently,<span class=\"_ _6b\"> </span>they <span class=\"_ _2\"></span>are m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>determined in <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>less,<span class=\"_ _6b\"> </span>when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.<span class=\"_ _2\"></span> Other loan commitments<span class=\"_ _6b\"> </span>issued are measured at the sum o<span class=\"_ _2\"></span>f (i) the loss allowance determined in accordance with IFRS 9 and (<span class=\"_ _2\"></span>ii) the amount of any fees<span class=\"_ _2\"></span> received<span class=\"_ _6b\"> </span>less,  if <span class=\"_ _6\"> </span>the  c<span class=\"_ _2\"></span>ommitment  is  u<span class=\"_ _2\"></span>nlikely  to <span class=\"_ _6\"> </span>result  in <span class=\"_ _6\"> </span>a  sp<span class=\"_ _2\"></span>ecific  len<span class=\"_ _2\"></span>ding  arrangement, <span class=\"_ _6\"> </span>the  cumulative <span class=\"_ _6\"> </span>amount  of <span class=\"_ _6\"> </span>income <span class=\"_ _6\"> </span>recognised.<span class=\"_ _6b\"> </span>Derecognition policies in Accounting Policy <span class=\"ls2\">3.</span>9.3 are applied to loan commitments issued and held.<span class=\"_ _6b\"> </span>The Group has not issued any loan commitments that are measured at fair value through profit or loss.<span class=\"_ _6b\"> </span>Liabilities arising from financial guarantees and loan commitments are included within provis<span class=\"_ _1\"></span>ions.<span class=\"_ _6b\"> </span>Employee benefits<span class=\"_ _6b\"> </span>Defined contributio<span class=\"_ _2\"></span>n plans<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Malta-registered <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>entities <span class=\"_ _7\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _7\"></span>a defined <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>ontribution <span class=\"_ _3c\"></span>state <span class=\"_ _1\"></span>pension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>accordance <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Maltese <span class=\"_ _3c\"></span>le<span class=\"_ _2\"></span>gislation<span class=\"_ _2\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Other <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>contribute <span class=\"_ _1\"></span>to othe<span class=\"_ _1\"></span>r defined<span class=\"_ _1\"></span> contribution <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>lans. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>doe<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>not have <span class=\"_ _7\"></span>a commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he p<span class=\"_ _1\"></span>aym<span class=\"_ _2\"></span>ent <span class=\"_ _1\"></span>of fixed<span class=\"_ _6b\"> </span>contributions. <span class=\"_ _2\"></span>Related <span class=\"_ _4\"></span>costs <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _4\"></span>benefit <span class=\"_ _4\"></span>expense <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>periods <span class=\"_ _4\"></span>during <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>serv<span class=\"_ _4\"></span>ices <span class=\"_ _4\"></span>are<span class=\"_ _6b\"> </span>rendered by employees.<span class=\"_ _6b\"> </span>S<span class=\"ls1e\">hare</span>-based payment t<span class=\"_ _2\"></span>ransactions<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>grant <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity-settled <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>hare-based <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>aw<span class=\"_ _2\"></span>ards <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>stock <span class=\"_ _2\"></span>options) <span class=\"_ _4\"></span>granted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an<span class=\"_ _6b\"> </span>employee <span class=\"_ _1\"></span>expense, with <span class=\"_ _7\"></span>a corresponding increase <span class=\"_ _1\"></span>in e<span class=\"_ _1\"></span>quity, over th<span class=\"_ _1\"></span>e pe<span class=\"_ _1\"></span>riod in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span> employees <span class=\"_ _1\"></span>unconditionally <span class=\"_ _1\"></span>become entitled to<span class=\"_ _6b\"> </span>the awards. <span class=\"_ _2\"></span>The amount <span class=\"_ _2\"></span>recognised as <span class=\"_ _2\"></span>an expense <span class=\"_ _2\"></span>is adjusted <span class=\"_ _2\"></span>to reflect <span class=\"_ _2\"></span>the number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share awards fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the related <span class=\"_ _2\"></span>servi<span class=\"_ _2\"></span>ce and<span class=\"_ _6b\"> </span>non-market performance <span class=\"_ _1\"></span>vesting conditions <span class=\"_ _1\"></span>are expected to be <span class=\"_ _1\"></span>met such that <span class=\"_ _1\"></span>the amount ultimately re<span class=\"_ _1\"></span>cognised as an expense is based<span class=\"_ _6b\"> </span>on the number of awards that meet the rel<span class=\"_ _1\"></span>ated service and non-<span class=\"_ _2\"></span>market performance<span class=\"_ _1\"></span> conditions at the vesting date.<span class=\"_ _6b\"> </span>For <span class=\"_ _4\"></span>share-based <span class=\"_ _4\"></span>payment <span class=\"_ _8\"></span>awards <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>non-vesting <span class=\"_ _4\"></span>conditions, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>grant-date <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>share-based <span class=\"_ _4\"></span>payme<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _8\"></span>to<span class=\"_ _6b\"> </span>reflect such conditions and there is no true-up for differences between expe<span class=\"_ _1\"></span>cted and actual outcomes.<span class=\"_ _6b\"> </span>Share capital<span class=\"_ _6b\"> </span>Ordinar<span class=\"_ _2\"></span>y shares<span class=\"_ _6b\"> </span>Ordinary shares <span class=\"_ _2\"></span>are classified <span class=\"_ _2\"></span>as equity. <span class=\"_ _2\"></span>Incremental co<span class=\"_ _2\"></span>sts directly attributable <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>issue o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>equity instrument are <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>ducted <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>the initial measurement of the equity instruments.<span class=\"_ _6b\"> </span>Repurch<span class=\"_ _2\"></span>ase of share capital When s<span class=\"_ _2\"></span>hare cap<span class=\"_ _2\"></span>ital r<span class=\"_ _2\"></span>ecognised a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>equity i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>repurchased, t<span class=\"_ _2\"></span>he amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>paid, i<span class=\"_ _2\"></span>ncluding <span class=\"_ _2\"></span>directly attr<span class=\"_ _2\"></span>ibutable<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised as a change in equity. Repurchased shares are classified as tre<span class=\"_ _1\"></span>asury shares and presented as a deduction from<span class=\"_ _2\"></span> total equity.<span class=\"_ _6b\"> </span>When such shares are later reissued, sold or cancelled, the consideration received is recognised<span class=\"_ _1\"></span> as a c<span class=\"_ _2\"></span>hange<span class=\"_ _1\"></span> in equity. No ga<span class=\"_ _2\"></span>in or loss is<span class=\"_ _6b\"> </span>recognised in the Statement of Profit or Loss.<span class=\"_ _6b\"> </span>Earnings per share<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group p<span class=\"_ _1\"></span>resents basic <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _1\"></span>diluted <span class=\"_ _1\"></span>earnings <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>share (<span class=\"ff3\">\u201c</span>EPS<span class=\"ff3\">\u201d</span>) data <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rdinary <span class=\"_ _1\"></span>shares. <span class=\"_ _1\"></span>Basic <span class=\"_ _1\"></span>EPS is <span class=\"_ _7\"></span>calcu<span class=\"_ _2\"></span>lated <span class=\"_ _1\"></span>by dividin<span class=\"_ _1\"></span>g the <span class=\"_ _7\"></span>pr<span class=\"_ _2\"></span>ofit<span class=\"_ _6b\"> </span>or loss that is attributable to ordinary shareholders of the Bank by the weighted average number of ordinary shares outstandi<span class=\"_ _2\"></span>ng during<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Diluted <span class=\"_ _4\"></span>EPS <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>adjusting <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ordinary <span class=\"_ _4\"></span>shareholders <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>weighted <span class=\"_ _4\"></span>average<span class=\"_ _6b\"> </span>number of ordinary shares outstanding for the e<span class=\"_ _1\"></span>ffects of all dilutive potential ordinary shares, which comprise share options granted to<span class=\"_ _6b\"> </span>employees.<span class=\"_ _6b\"> </span>As at <span class=\"ls2\">31 </span>December <span class=\"ls2\">202</span>5 and <span class=\"ls2\">202</span>4, basic and diluted earnings per share were equal.<span class=\"_ _6b\"> </span>Segment reporting<span class=\"_ _6b\"> </span>An <span class=\"_ _4\"></span>operating <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>gment <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>omponent <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _4\"></span>engage<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>tivities <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>may <span class=\"_ _8\"></span>earn <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>evenues <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>inc<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span><span class=\"ls7\">r<span class=\"_ _6b\"> </span></span>expenses, <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>revenues <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>transactions <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>omponents, <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>operati<span class=\"_ _4\"></span><span class=\"ff1\">ng<span class=\"_ _6b\"> </span></span>results are reviewed regularly by Ex<span class=\"_ _2\"></span>ecutive Manag<span class=\"_ _1\"></span>ement (being the chief operating decision maker)<span class=\"_ _2\"></span> to make decisions about resources<span class=\"_ _6b\"> </span>allocated <span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span>ach seg<span class=\"_ _1\"></span>ment and <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssess <span class=\"_ _1\"></span>its p<span class=\"_ _1\"></span>erformance, <span class=\"_ _1\"></span>and for <span class=\"_ _7\"></span>wh<span class=\"_ _2\"></span>ich d<span class=\"_ _1\"></span>iscrete <span class=\"_ _1\"></span>financial information <span class=\"_ _7\"></span>is available.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Segment <span class=\"_ _1\"></span>results that <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span>reported to Executive Management include items that are directly attributable to a segment as well as those that can be alloc<span class=\"_ _2\"></span>ated on a<span class=\"_ _6b\"> </span>reasonable basis.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "Materi<span class=\"_ _1\"></span>al accounting policies The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>(w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>applicable) <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>consistently <span class=\"_ _2\"></span>applied <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>Accounting <span class=\"_ _4\"></span>Policies <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>periods <span class=\"_ _2\"></span>presented <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these<span class=\"_ _6b\"> </span>Financial Statements.<span class=\"_ _6b\"> </span>Basis of consolidation<span class=\"_ _6b\"> </span>Business combinations<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combinations <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquisition <span class=\"_ _2\"></span>method <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>meet<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>definition of a business and control is trans<span class=\"_ _1\"></span>ferred to the Group. In determining whether a particular set of activitie<span class=\"_ _1\"></span>s and assets is a business, the Group assesses whether the set of asse<span class=\"_ _1\"></span>ts a<span class=\"_ _2\"></span>nd activities<span class=\"_ _6b\"> </span>acquired <span class=\"_ _1\"></span>includes, <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>a minimum, an<span class=\"_ _1\"></span> inpu<span class=\"_ _1\"></span>t and <span class=\"_ _1\"></span>substantive <span class=\"_ _1\"></span>process and <span class=\"_ _7\"></span>whether the acq<span class=\"_ _1\"></span>uired set <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>the ab<span class=\"_ _1\"></span>ility to <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duce <span class=\"_ _7\"></span>out<span class=\"_ _2\"></span>puts. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>option <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pply <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span>concentration <span class=\"_ _2\"></span>test\u2019 <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>permits <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>simplified <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>activi<span class=\"_ _4\"></span><span class=\"ff1\">ties <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>business. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"></span>optional <span class=\"_ _9\"></span>concentration <span class=\"_ _8\"></span>test <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>met <span class=\"_ _9\"> </span>if <span class=\"_ _9\"> </span>substantially <span class=\"_ _8\"></span>all <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>gross <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"></span>acquired <span class=\"_ _9\"></span>is<span class=\"_ _6b\"> </span>concentrated <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>single <span class=\"_ _8\"></span>identifiable <span class=\"_ _9\"></span>asset <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>group <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>similar <span class=\"_ _8\"></span>identifiable <span class=\"_ _4\"></span>assets. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>acq<span class=\"_ _2\"></span>uisition <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>generally measured at fair <span class=\"_ _2\"></span>value, as are the <span class=\"_ _2\"></span>identifiable net assets <span class=\"_ _2\"></span>acquired. Any goo<span class=\"_ _2\"></span>dwill that aris<span class=\"_ _2\"></span>es is tested annually <span class=\"_ _2\"></span>for impairment.<span class=\"_ _6b\"> </span>Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs<span class=\"_ _1\"></span> are expensed as incurred, excep<span class=\"_ _2\"></span>t if related<span class=\"_ _6b\"> </span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>issue <span class=\"_ _7\"></span>of deb<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>equity <span class=\"_ _7\"></span>securities<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\">The <span class=\"_ _7\"></span>consideration tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>does <span class=\"_ _7\"></span>not i<span class=\"_ _1\"></span>nclude <span class=\"_ _7\"></span>amounts <span class=\"_ _1\"></span>related <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>settlement <span class=\"_ _7\"></span>of p<span class=\"_ _1\"></span>re-existing<span class=\"_ _6b\"> </span></span></span>relationships. Such amounts are <span class=\"_ _2\"></span>generally recognised in profit <span class=\"_ _2\"></span>or loss.<span class=\"_ _2\"></span> As at 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025 </span>an<span class=\"_ _2\"></span>d 31 December 2024 <span class=\"_ _2\"></span>the Group d<span class=\"_ _2\"></span>oes<span class=\"_ _6b\"> </span>not have any goodwill recognised in the Statement of Financial Position.<span class=\"_ _6b\"> </span>Any <span class=\"_ _2\"></span>contingent consideration <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isition. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>bligati<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _2\"></span>continge<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>meets t<span class=\"_ _2\"></span>he d<span class=\"_ _2\"></span>efinition o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>equity, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>rem<span class=\"_ _2\"></span>easured, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settlement is <span class=\"_ _2\"></span>accounted <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span>equity. <span class=\"_ _1\"></span>Otherwise, other conti<span class=\"_ _1\"></span>ngent consideration is <span class=\"_ _1\"></span>remeasured at fair<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>at each reportin<span class=\"_ _1\"></span>g date and s<span class=\"_ _1\"></span>ubsequent changes in the fair<span class=\"_ _6b\"> </span>value of the contingent consideration are re<span class=\"_ _1\"></span>cognised in profit or loss. If <span class=\"_ _9\"></span>share-<span class=\"ff3\">based <span class=\"_ _8\"></span>payment <span class=\"_ _9\"></span>awards <span class=\"_ _9\"> </span>(replacement <span class=\"_ _8\"></span>awards) <span class=\"_ _9\"> </span>are <span class=\"_ _9\"></span>required <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _9\"> </span>exchanged <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>awards <span class=\"_ _8\"></span>held <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>quiree\u2019s <span class=\"_ _8\"></span>employees<span class=\"_ _6b\"> </span></span>(acquiree\u2019s <span class=\"_ _7\"></span>award<span class=\"_ _2\"></span>s), <span class=\"_ _1\"></span>then <span class=\"_ _7\"></span>al<span class=\"_ _2\"></span>l <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>a portion <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> acquire<span class=\"_ _1\"></span>r\u2019s <span class=\"_ _1\"></span>replacement <span class=\"_ _1\"></span>awards <span class=\"_ _1\"></span>is in<span class=\"_ _1\"></span>cluded in <span class=\"_ _7\"></span>measuring the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span><span class=\"ff1\">nsideration<span class=\"_ _6b\"> </span></span>transferred <span class=\"_ _5\"> </span>in  the <span class=\"_ _5\"> </span>business  combin<span class=\"_ _1\"></span>ation. <span class=\"_ _5\"> </span>This  determination <span class=\"_ _5\"> </span>is  based <span class=\"_ _5\"> </span>on  the <span class=\"_ _5\"> </span>market-<span class=\"_ _2\"></span>based  me<span class=\"_ _1\"></span>asure  of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>replacement  awards<span class=\"_ _6b\"> </span>compared <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>market-<span class=\"_ _2\"></span><span class=\"ff3\">based <span class=\"_ _2\"></span>measure <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquiree\u2019s <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extent <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>replacement <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>pre<span class=\"_ _2\"></span></span>-<span class=\"_ _6b\"> </span>combination service.<span class=\"_ _6b\"> </span>Subsidiaries<span class=\"_ _6b\"> </span>Subsidiaries are<span class=\"_ _1\"></span> entities controlled b<span class=\"_ _1\"></span>y the Group. The<span class=\"_ _1\"></span> Group \u2018controls\u2019 an <span class=\"_ _7\"></span>en<span class=\"_ _2\"></span>tity <span class=\"_ _1\"></span>if it is <span class=\"_ _1\"></span>exposed to, or has <span class=\"_ _1\"></span>rights to, vari<span class=\"ff1\">ab<span class=\"_ _2\"></span>le <span class=\"_ _1\"></span>returns from<span class=\"_ _6b\"> </span></span>its <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nvolvement <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>bility <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>affect <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hose <span class=\"_ _4\"></span>returns <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>power <span class=\"_ _8\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>entity.<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Th<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>reassesses<span class=\"_ _6b\"> </span>whether it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>control if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are changes <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>one o<span class=\"_ _2\"></span>r more <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the elements o<span class=\"_ _2\"></span>f control. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>includes circumstances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which p<span class=\"_ _4\"></span>rotective<span class=\"_ _6b\"> </span>rights held (e.g. those resulting from a lending rel<span class=\"_ _1\"></span>ationship) become substantive and lead to the Grou<span class=\"_ _2\"></span>p having power over an investee.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>subsidiaries <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>included <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>consolidated <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>from <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>commences<span class=\"_ _6b\"> </span>until the date on which control ceases<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Interests in equity-ac<span class=\"_ _2\"></span>counted investees<span class=\"_ _6b\"> </span>Equity-accounted <span class=\"_ _4\"></span>investees <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>those <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>influence, <span class=\"_ _4\"></span>but <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>control <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>control, <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>financial and operating policies.<span class=\"_ _6b\"> </span>A <span class=\"_ _5\"> </span>joint <span class=\"_ _5\"> </span>ventu<span class=\"_ _1\"></span>re <span class=\"_ _5\"> </span>is <span class=\"_ _5\"> </span>an <span class=\"_ _5\"> </span>arrangement <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>which <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>has  joint <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span>by <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>Group  has <span class=\"_ _9\"> </span>rights <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>net <span class=\"_ _9\"> </span>assets  of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>arrangement, rather than rights to its assets and obligations<span class=\"_ _1\"></span> for its liabilities.<span class=\"_ _6b\"> </span>Interests i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>equity-accounted <span class=\"_ _2\"></span>investees <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>joint <span class=\"_ _2\"></span>ventures <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>method. <span class=\"_ _2\"></span>They <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost, <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>includes <span class=\"_ _7\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _7\"></span>costs. <span class=\"_ _7\"></span>Subsequent <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>initial <span class=\"_ _7\"></span>recognition, <span class=\"_ _7\"></span>the <span class=\"ls19\">Co</span>nsolidated <span class=\"_ _7\"></span>Financial <span class=\"_ _7\"></span>S<span class=\"ff3\">tatements <span class=\"_ _1\"></span>include <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>hare<span class=\"_ _6b\"> </span></span>of the profit or loss and OCI of equity-accounted investees, until the date on which significant influence or joint control ceases.<span class=\"_ _6b\"> </span>N<span class=\"ls1a\">on</span>-controlling inter<span class=\"_ _2\"></span>ests<span class=\"_ _6b\"> </span>N<span class=\"ls3\">on</span>-controlling<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>interests<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>initially <span class=\"_ _9\"></span>measured <span class=\"_ _4\"></span><span class=\"ff3\">at <span class=\"_ _9\"></span>their <span class=\"_ _8\"></span>proportio<span class=\"_ _2\"></span>nate <span class=\"_ _4\"></span>share <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>acquiree\u2019s <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>dentifiable <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>date<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span></span>acquisition. <span class=\"_ _1\"></span>Changes <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>in a <span class=\"_ _1\"></span>subsidiary <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>do not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>a loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>accounted <span class=\"_ _1\"></span>for as<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"ff1\">i<span class=\"_ _2\"></span>ty <span class=\"_ _1\"></span>transactions.<span class=\"_ _6b\"> </span></span>Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>Transactions eliminate<span class=\"_ _2\"></span>d on consolidation<span class=\"_ _6b\"> </span>Intra-group <span class=\"_ _4\"></span>balances <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>ransactions, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>unrealised <span class=\"_ _9\"></span>gains <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>loss<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>(except <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>currency <span class=\"_ _8\"></span>transaction <span class=\"_ _8\"></span>gains <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>losses)<span class=\"_ _6b\"> </span>arising from intra-group <span class=\"_ _2\"></span>transactions, are eliminated. Unr<span class=\"_ _2\"></span>ealised losses are <span class=\"_ _2\"></span>eliminated in the <span class=\"_ _2\"></span>same way <span class=\"_ _2\"></span>as unrealised gains, but o<span class=\"_ _2\"></span>nly to<span class=\"_ _6b\"> </span>the extent that there is no evidence of impairmen<span class=\"_ _1\"></span>t.<span class=\"_ _6b\"> </span>Loss of control<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ses <span class=\"_ _7\"></span>control over a <span class=\"_ _7\"></span>subsidiary, it <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>erecognises <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>assets and <span class=\"_ _1\"></span>liabilities <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e subsidiary, <span class=\"_ _7\"></span>and any <span class=\"_ _1\"></span>related NCI <span class=\"_ _1\"></span>and other<span class=\"_ _6b\"> </span>components <span class=\"_ _1\"></span>of e<span class=\"_ _1\"></span>quity. <span class=\"_ _7\"></span>Any resulting <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _7\"></span>is recognised <span class=\"_ _7\"></span>in profit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _7\"></span>Any in<span class=\"_ _1\"></span>terest <span class=\"_ _1\"></span>retained <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rmer subsid<span class=\"_ _1\"></span>iary <span class=\"_ _1\"></span>is meas<span class=\"_ _1\"></span>ured<span class=\"_ _6b\"> </span>at fair value when control is lost.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>oreign currency<span class=\"_ _6b\"> </span>Foreign curren<span class=\"_ _2\"></span>cy transactions<span class=\"_ _6b\"> </span>Transactions <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currencies <span class=\"_ _2\"></span>are tra<span class=\"_ _2\"></span>nslated i<span class=\"_ _2\"></span>nto <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the operation <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchan<span class=\"_ _4\"></span>ge <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the date of the transaction. Monetary <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities denominate<span class=\"_ _1\"></span>d in <span class=\"_ _7\"></span>foreign currencies <span class=\"_ _1\"></span>at th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reporting d<span class=\"_ _1\"></span>ate are <span class=\"_ _7\"></span>translated into <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>functional cu<span class=\"_ _2\"></span>rrency <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>differe<span class=\"_ _2\"></span>nce <span class=\"_ _2\"></span>between<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>beginning <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>payments <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mortised<span class=\"_ _6b\"> </span>cost in foreign currency translated at the<span class=\"_ _1\"></span> spot exchange rate at the end of the year. Non-monetary <span class=\"_ _2\"></span>assets and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>in a <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>reign currency <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>translated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the fu<span class=\"_ _2\"></span>nctional curr<span class=\"_ _4\"></span>ency <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>etermined. <span class=\"_ _2\"></span>Non-monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>historical<span class=\"_ _6b\"> </span>cost in a foreign currency are translated using<span class=\"_ _1\"></span> the spot exchange rate at the date of the transaction.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _4\"></span>cur<span class=\"_ _2\"></span>rency <span class=\"_ _4\"></span>diffe<span class=\"_ _2\"></span>rences <span class=\"_ _4\"></span>aris<span class=\"_ _2\"></span>ing <span class=\"_ _4\"></span>on <span class=\"_ _9\"></span>translation <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>generally <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _9\"></span>or <span class=\"_ _8\"></span>loss. <span class=\"_ _8\"></span>How<span class=\"_ _2\"></span>ever, <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>reign <span class=\"_ _4\"></span>currency <span class=\"_ _9\"></span>dif<span class=\"_ _2\"></span>ferences<span class=\"_ _6b\"> </span>arising from the translation of the following items are<span class=\"_ _1\"></span> recognised in OCI:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">equ<span class=\"_ _1\"></span>ity investments in respect of which an election has been made to present subsequent changes in fair value in OCI<span class=\"_ _2\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0 ls8\">a <span class=\"ls0\">financial liability designated <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>hedge of the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in a foreign op<span class=\"_ _2\"></span>eration to the <span class=\"_ _2\"></span>extent that the <span class=\"_ _2\"></span>hedge is effect<span class=\"_ _4\"></span>ive (see<span class=\"_ _6b\"> </span></span></span></span>Accounting Policy <span class=\"ls2\">3.</span>9.2.1); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>fying cash flow hedges to the extent that the hedge is effective.<span class=\"_ _6b\"> </span></span></span>Foreign operations<span class=\"_ _6b\"> </span>The assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>liabilities of <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>operations, including <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>and fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>arising on <span class=\"_ _2\"></span>acquisition, ar<span class=\"_ _2\"></span>e t<span class=\"_ _4\"></span>ranslated i<span class=\"_ _2\"></span>nto<span class=\"_ _6b\"> </span>US Dollar <span class=\"_ _2\"></span>at spot <span class=\"_ _2\"></span>exchange rates <span class=\"_ _2\"></span>at the <span class=\"_ _2\"></span>reportin<span class=\"_ _1\"></span>g dat<span class=\"_ _2\"></span>e. The <span class=\"_ _2\"></span>income and <span class=\"_ _2\"></span>expenses of <span class=\"_ _2\"></span>foreign operations are <span class=\"_ _2\"></span>translated<span class=\"_ _2\"></span> into <span class=\"_ _2\"></span>US Dollar <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>spot exchange rates at the dates of the transactions.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _8\"></span>currency <span class=\"_ _9\"></span>differences <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>other <span class=\"_ _9\"> </span>comprehensive <span class=\"_ _9\"></span>income, <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>accumulated <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>currency <span class=\"_ _8\"></span>translation <span class=\"_ _9\"></span>reserve,<span class=\"_ _6b\"> </span>except to the extent that the translation d<span class=\"_ _1\"></span>ifference is allocated to <span class=\"_ _2\"></span>a non-controlling interest. When <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>foreign <span class=\"_ _8\"></span>operation <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>disposed <span class=\"_ _4\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>its <span class=\"_ _4\"></span>entirety <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _8\"></span>such <span class=\"_ _9\"></span>that <span class=\"_ _4\"></span>control <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>lost, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>cumulative <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>ncy<span class=\"_ _6b\"> </span>translation <span class=\"_ _2\"></span>reserve re<span class=\"_ _2\"></span>lated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>foreign o<span class=\"_ _2\"></span>peration <span class=\"_ _2\"></span><span class=\"lse\">is <span class=\"_ _2\"></span></span>reclassified <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>disposal. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group<span class=\"_ _6b\"> </span>disposes of <span class=\"_ _1\"></span>only part <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>interest in <span class=\"_ _1\"></span>a subsid<span class=\"_ _1\"></span>iary that in<span class=\"_ _1\"></span>cludes a foreign<span class=\"_ _1\"></span> operation while <span class=\"_ _1\"></span>retaining control, then<span class=\"_ _1\"></span> the <span class=\"_ _1\"></span>relevant proportion<span class=\"_ _6b\"> </span>of the cumulative amount is re-attributed to non-controlling interest. Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>ee and commission income and expense<span class=\"_ _6b\"> </span>Fee <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommission <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>and expense <span class=\"_ _7\"></span>that are <span class=\"_ _1\"></span>integral <span class=\"_ _1\"></span>to the <span class=\"_ _7\"></span>effective interest <span class=\"_ _7\"></span>rate on a <span class=\"_ _7\"></span>financial asset <span class=\"_ _1\"></span>or l<span class=\"_ _1\"></span>iability <span class=\"_ _1\"></span>are included in <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>measurement of the effective interest rate.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan <span class=\"_ _2\"></span>commitment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>draw-down <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>commitment <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>straight-line basis over the commitment period.<span class=\"_ _6b\"> </span>Other <span class=\"_ _9\"> </span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>commission <span class=\"_ _9\"> </span>income, <span class=\"_ _5\"> </span>including <span class=\"_ _9\"></span>account <span class=\"_ _9\"> </span>servicing <span class=\"_ _5\"> </span>fees, <span class=\"_ _9\"> </span>sales <span class=\"_ _9\"> </span>commission, <span class=\"_ _9\"> </span>place<span class=\"_ _2\"></span>ment <span class=\"_ _9\"></span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>sy<span class=\"_ _2\"></span>ndication <span class=\"_ _9\"></span>fees, <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _2\"></span>rela<span class=\"_ _2\"></span>ted <span class=\"_ _2\"></span>services <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>performed. <span class=\"_ _4\"></span>Other <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>commission <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>mainly <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>service <span class=\"_ _8\"></span>fe<span class=\"_ _2\"></span>es<span class=\"ls1b\">,<span class=\"_ _6b\"> </span></span>which are expensed as the services are re<span class=\"_ _1\"></span>ceived.<span class=\"_ _6b\"> </span>Net trading results<span class=\"_ _6b\"> </span>Net tradi<span class=\"_ _2\"></span>ng results <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>assets an<span class=\"_ _2\"></span>d net <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>derivatives held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span>management purposes and includes all realised and unrealised fair value changes and foreign exchange differences.<span class=\"_ _6b\"> </span>Net <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _7\"></span>from <span class=\"_ _3c\"></span>other <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>value <span class=\"_ _3c\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _3c\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _3c\"></span>or <span class=\"_ _7\"></span>loss<span class=\"_ _6b\"> </span>Net <span class=\"_ _2\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _2\"></span>from <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>relates <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liabilities<span class=\"_ _6b\"> </span>designated as at fair value through profit or loss and also non-trading assets mandatorily measured at fair value through profit or loss<span class=\"lsa\">. </span>Dividends<span class=\"_ _6b\"> </span>Dividend income is recognised when the right to recei<span class=\"_ _1\"></span>ve income is established. Usually this is the ex<span class=\"_ _2\"></span>-dividend date for equity se<span class=\"_ _1\"></span>curities.<span class=\"_ _6b\"> </span>Income tax Income tax expe<span class=\"_ _1\"></span>nse compri<span class=\"_ _1\"></span>ses curren<span class=\"_ _1\"></span>t and d<span class=\"_ _1\"></span>eferred tax. <span class=\"_ _1\"></span>It is <span class=\"_ _1\"></span>recognised i<span class=\"_ _1\"></span>n profit <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>except to <span class=\"_ _1\"></span>the extent <span class=\"_ _7\"></span>that it relates to a business<span class=\"_ _6b\"> </span>combination, or items recognised dire<span class=\"_ _1\"></span>ctly in equity or in OCI.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>interest <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>penalties <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>es, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>uncerta<span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tax <span class=\"_ _8\"></span>treatments, <span class=\"_ _4\"></span>do <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>meet<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>definition of <span class=\"_ _2\"></span>income tax<span class=\"_ _2\"></span>es, account<span class=\"_ _2\"></span>ing for <span class=\"_ _2\"></span>them i<span class=\"_ _2\"></span>n accorda<span class=\"_ _2\"></span>nce with <span class=\"_ _2\"></span>IAS 37 <span class=\"_ _2\"></span>Provisions, Co<span class=\"_ _2\"></span>ntingent Liabilities an<span class=\"_ _2\"></span>d Contingent <span class=\"_ _2\"></span>Assets and<span class=\"_ _6b\"> </span>recognising <span class=\"ff3\">the related expenses in \u2018</span>O<span class=\"ff3\">ther expenses\u2019</span>.<span class=\"_ _6b\"> </span>Current tax<span class=\"_ _6b\"> </span>Current tax co<span class=\"_ _2\"></span>mprise<span class=\"_ _1\"></span>s the <span class=\"_ _2\"></span>expected tax payable <span class=\"_ _2\"></span>or receivable on <span class=\"_ _2\"></span>the taxable income <span class=\"_ _2\"></span>or loss for <span class=\"_ _2\"></span>the year <span class=\"_ _2\"></span>and any adjustment to<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the tax<span class=\"_ _6b\"> </span>payable <span class=\"_ _7\"></span>or re<span class=\"_ _1\"></span>ceivable <span class=\"_ _7\"></span>in re<span class=\"_ _1\"></span>spect <span class=\"_ _7\"></span>of previous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>years. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>of cu<span class=\"_ _1\"></span>rrent <span class=\"_ _7\"></span>tax payable<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>receivable <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>best <span class=\"_ _7\"></span>estimate <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>tax <span class=\"_ _7\"></span>amount<span class=\"_ _6b\"> </span>expected <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>paid <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>received <span class=\"_ _4\"></span>that <span class=\"_ _9\"></span>reflects <span class=\"_ _4\"></span>uncertainty <span class=\"_ _8\"></span>relate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>income <span class=\"_ _9\"></span>taxes, <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>any. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _9\"></span>using <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>rates <span class=\"_ _8\"></span>ena<span class=\"_ _2\"></span>cted <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>substantively enacted at the reporting date. Current tax also in<span class=\"_ _1\"></span>cludes any tax arising fro<span class=\"_ _2\"></span>m dividends.<span class=\"_ _6b\"> </span>Current tax assets and liabilities are offset only if cert<span class=\"_ _1\"></span>ain criteria are met.<span class=\"_ _6b\"> </span>Deferred tax<span class=\"_ _6b\"> </span>Deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"> </span>in <span class=\"_ _9\"></span>respect <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>temporary <span class=\"_ _8\"></span>differences <span class=\"_ _9\"> </span>between <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _8\"></span>amounts <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>liabilities <span class=\"_ _8\"></span>for <span class=\"_ _9\"> </span>fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>cial<span class=\"_ _6b\"> </span>reporting purposes and the amounts used for taxation purposes.<span class=\"_ _6b\"> </span>Deferred tax is not recognised for:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _2\"></span>differences o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combination<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span>affects neither accounting nor taxable profit or loss;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _7\"></span>differences related <span class=\"_ _7\"></span>to investments in<span class=\"_ _1\"></span> subsidi<span class=\"_ _1\"></span>aries to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _7\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>able to <span class=\"_ _7\"></span>control the <span class=\"_ _7\"></span>timing of the reversal<span class=\"_ _6b\"> </span></span></span>of the temporary differences and it is prob<span class=\"_ _1\"></span>able that they will not reverse in the foreseeable future; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">taxable temp<span class=\"_ _1\"></span>orary differences arising on the initial recognition of goodwill.<span class=\"_ _6b\"> </span></span></span>Deferred tax assets ar<span class=\"_ _2\"></span>e recognised for <span class=\"_ _2\"></span>unused tax loss<span class=\"_ _2\"></span>es, unused tax<span class=\"_ _2\"></span> credits and deductible <span class=\"_ _2\"></span>temporary differences to <span class=\"_ _2\"></span>the exte<span class=\"_ _2\"></span>nt <span class=\"_ _2\"></span>that it<span class=\"_ _6b\"> </span>is probable that f<span class=\"_ _2\"></span>uture taxable profits will be <span class=\"_ _2\"></span>available against which they c<span class=\"_ _2\"></span>an be used. F<span class=\"_ _2\"></span>uture taxable profits are d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ermined based <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>reversal <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>taxable <span class=\"_ _8\"></span>temporary <span class=\"_ _4\"></span>differences. <span class=\"_ _8\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>am<span class=\"_ _2\"></span>ount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>able <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differences <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nsufficient <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>rec<span class=\"_ _2\"></span>ognise <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>deferred tax asset in full, then <span class=\"_ _2\"></span>future taxable profits, adjusted for <span class=\"_ _2\"></span>reversals<span class=\"_ _1\"></span> of <span class=\"_ _2\"></span>existing temporary dif<span class=\"_ _2\"></span>ferences, are considered, based o<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span>business plans fo<span class=\"_ _2\"></span>r individual subsidiaries i<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>Group. Deferred ta<span class=\"_ _2\"></span>x assets are <span class=\"_ _2\"></span>reviewed at each<span class=\"_ _2\"></span> reporting date a<span class=\"_ _2\"></span>nd are <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>extent <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _2\"></span>longer <span class=\"_ _2\"></span>probable <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>tax <span class=\"_ _4\"></span>benefit <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>realised; <span class=\"_ _4\"></span>suc<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>reductions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>whe<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>probability <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>future <span class=\"_ _2\"></span>taxable <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>improves. <span class=\"_ _2\"></span>Unrecognised <span class=\"_ _2\"></span>deferred <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reassessed <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent<span class=\"_ _6b\"> </span>that it has become probable that future taxable profits will be available against which they can be used.<span class=\"_ _6b\"> </span>Deferred tax <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>rates t<span class=\"_ _2\"></span>hat are <span class=\"_ _2\"></span>expected to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be applied <span class=\"_ _2\"></span>to t<span class=\"_ _2\"></span>emporary differences <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>they reverse, <span class=\"_ _2\"></span>using t<span class=\"_ _4\"></span>ax <span class=\"_ _2\"></span>rates<span class=\"_ _6b\"> </span>enacted or substantively enacted at the reporting date, and reflects unce<span class=\"_ _1\"></span>rtainty related to income taxes, if there is any.<span class=\"_ _6b\"> </span>The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, a<span class=\"_ _2\"></span>t the<span class=\"_ _6b\"> </span>reporting date, to recover or settle the<span class=\"_ _1\"></span> carrying amount of its assets and liabilities. For this purpose, the carryi<span class=\"_ _1\"></span>ng amount<span class=\"_ _2\"></span> of investment<span class=\"_ _6b\"> </span>property measured at fair value is presumed to be recovered through sale, and<span class=\"_ _1\"></span> the Group has not rebutted this presumption.<span class=\"_ _6b\"> </span>Deferred tax assets and liabilities are offset only if certain criteria are met.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>inancial assets and liabilities<span class=\"_ _6b\"> </span>Recognition and in<span class=\"_ _2\"></span>itial measurement<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>initially <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognises <span class=\"_ _7\"></span>loa<span class=\"_ _2\"></span>ns <span class=\"_ _7\"></span>and advances, <span class=\"_ _1\"></span>deposits, d<span class=\"_ _1\"></span>ebt securi<span class=\"_ _1\"></span>ties i<span class=\"_ _1\"></span>ssued and<span class=\"_ _1\"></span> sub<span class=\"_ _1\"></span>ordinated liabilities<span class=\"_ _1\"></span> on <span class=\"_ _7\"></span>the date on which<span class=\"_ _1\"></span> they<span class=\"_ _6b\"> </span>are originated. All other <span class=\"_ _2\"></span>financial instruments (including regular-w<span class=\"_ _2\"></span>ay purchases and sales of <span class=\"_ _2\"></span>financial assets) are r<span class=\"_ _2\"></span>ecognised on bala<span class=\"_ _2\"></span>nce<span class=\"_ _6b\"> </span>sheet on the settlement date.<span class=\"_ _6b\"> </span>A finan<span class=\"_ _1\"></span>cial asset <span class=\"_ _1\"></span>or financial <span class=\"_ _1\"></span>liability is <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>initially at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>for an i<span class=\"_ _1\"></span>tem not <span class=\"_ _1\"></span>at fair value th<span class=\"_ _1\"></span>rough profit or <span class=\"_ _1\"></span>loss, transaction<span class=\"_ _6b\"> </span>costs that are directly attributabl<span class=\"_ _2\"></span>e to its acquisition or issue.<span class=\"_ _2\"></span> The f<span class=\"_ _2\"></span>air value of a <span class=\"_ _2\"></span>financial instrument at initial recognition is ge<span class=\"_ _2\"></span>nerall<span class=\"_ _1\"></span>y its<span class=\"_ _6b\"> </span>transaction price.<span class=\"_ _6b\"> </span>Classification<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>On <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>cost, <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ls3\">or<span class=\"_ _6b\"> </span></span>fair value through profit or loss.<span class=\"_ _6b\"> </span>A <span class=\"ls0\">debt instrument is measured at amortised cost if it meets both of <span class=\"_ _2\"></span>the following conditions and is not designated at fair value through<span class=\"_ _6b\"> </span></span>profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset i<span class=\"_ _1\"></span>s held within a business model whose objective is to hold assets to collect<span class=\"_ _2\"></span> contractual cash flows; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>contractual <span class=\"_ _7\"></span>terms <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>give <span class=\"_ _1\"></span>rise <span class=\"_ _7\"></span>on sp<span class=\"_ _1\"></span>ecified <span class=\"_ _7\"></span>da<span class=\"_ _2\"></span>tes <span class=\"_ _7\"></span>to cash<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are s<span class=\"_ _1\"></span>olely <span class=\"_ _7\"></span>payments <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>principal <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>interest<span class=\"_ _6b\"> </span></span></span>(<span class=\"ff3\">\u201c</span>SPPI<span class=\"ff3\">\u201d</span>).<span class=\"_ _6b\"> </span>A <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>other <span class=\"_ _9\"></span>comprehensive <span class=\"_ _8\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>(<span class=\"ff3\">\u201c</span>FVOCI<span class=\"ff3\">\u201d</span><span class=\"ls5\">) <span class=\"_ _9\"></span></span>only <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>meets <span class=\"_ _9\"></span>both <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>following<span class=\"_ _6b\"> </span>conditions and is not designated as fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset is held w<span class=\"_ _2\"></span>ithin a business mo<span class=\"_ _2\"></span>del whose objective <span class=\"_ _2\"></span>is achieved by both <span class=\"_ _2\"></span>collecting contractual <span class=\"_ _2\"></span>cash flows and s<span class=\"_ _2\"></span>elling financial<span class=\"_ _6b\"> </span></span></span>assets; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the contractu<span class=\"_ _1\"></span>al terms of the financial asset give rise on specified dates to cash flows that are SPPI.<span class=\"_ _6b\"> </span></span></span>Business model ass<span class=\"_ _1\"></span>essment<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>makes <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>portfolio <span class=\"_ _4\"></span>level <span class=\"_ _2\"></span>because <span class=\"_ _4\"></span>thi<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>best<span class=\"_ _6b\"> </span>reflects the way in which the business is managed, and information is provided to Management. The information considere<span class=\"_ _1\"></span>d includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  stated <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>objectives <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>portfolio <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>operation <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>those <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>practice<span class=\"_ _2\"></span>, <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>particular, <span class=\"_ _6\"> </span>whether<span class=\"_ _6b\"> </span></span></span>M<span class=\"ff3\">anagement\u2019s s<span class=\"_ _1\"></span>trategy focuses on <span class=\"_ _1\"></span>earning contractu<span class=\"_ _1\"></span>al interest revenue<span class=\"_ _1\"></span>, maintaining a p<span class=\"_ _1\"></span>articular interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e profile, <span class=\"_ _1\"></span>matchin<span class=\"ff1\">g the<span class=\"_ _6b\"> </span></span></span>duration of the finan<span class=\"_ _1\"></span>cial assets to the durati<span class=\"_ _1\"></span>on of the liabilities that are fun<span class=\"_ _1\"></span>ding those assets or realis<span class=\"_ _1\"></span>ing cash flows through the sale<span class=\"_ _6b\"> </span>of the assets;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">how the pe<span class=\"_ _1\"></span>rformance of the portfolio is evaluated and reported to the Group\u2019s <span class=\"ff1\">Manag<span class=\"_ _2\"></span>ement;<span class=\"_ _6b\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>affect the <span class=\"_ _7\"></span>performance <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>(and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial ass<span class=\"_ _1\"></span>ets <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>within that <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>strategy<span class=\"_ _6b\"> </span></span></span>for how those risks are managed;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">how manag<span class=\"_ _1\"></span>ers of <span class=\"_ _1\"></span>the b<span class=\"_ _1\"></span>usiness <span class=\"_ _1\"></span>are compens<span class=\"_ _1\"></span>ated (e.g. <span class=\"_ _1\"></span>whether compe<span class=\"_ _1\"></span>nsation is <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> valu<span class=\"_ _1\"></span>e of th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets manag<span class=\"_ _1\"></span>ed or t<span class=\"ls9\">he<span class=\"_ _6b\"> </span></span></span></span>contractual cash flows collected); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>frequency, volume <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>timing of <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rior <span class=\"_ _1\"></span>periods, <span class=\"_ _1\"></span>the reasons<span class=\"_ _1\"></span> for <span class=\"_ _7\"></span>such sales <span class=\"_ _1\"></span>and i<span class=\"_ _1\"></span>ts expe<span class=\"_ _1\"></span>ctations about <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _7\"></span>sale<span class=\"_ _2\"></span>s activity.<span class=\"_ _6b\"> </span></span></span>However, <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _4\"></span>sales <span class=\"_ _2\"></span>activity <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>isolation, <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>overall <span class=\"_ _4\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _4\"></span>Group\u2019s<span class=\"_ _6b\"> </span></span>stated objective for managing the financial assets is achieved<span class=\"_ _1\"></span> and how cash flows are realised.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>trading <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>manag<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>performance <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evaluated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air<span class=\"_ _6b\"> </span>value <span class=\"_ _7\"></span>through profit <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>loss b<span class=\"_ _1\"></span>ecause <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>ey <span class=\"_ _7\"></span>are ne<span class=\"_ _1\"></span>ither <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>to collect <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>nor <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>both <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollect <span class=\"_ _7\"></span>contractual <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws<span class=\"_ _6b\"> </span>and to sell financial assets.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span>against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span>or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span>fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span>respectively.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>classifies  i<span class=\"_ _1\"></span>ts <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>liabilities, <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>ther <span class=\"_ _9\"> </span>than  fin<span class=\"_ _1\"></span>ancial  g<span class=\"_ _1\"></span>uarantees <span class=\"_ _9\"> </span>and  loan <span class=\"_ _9\"> </span>commitments, <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>subsequently <span class=\"_ _5\"> </span>measure<span class=\"_ _2\"></span>d <span class=\"_ _5\"> </span>at<span class=\"_ _6b\"> </span>amortised <span class=\"_ _7\"></span>cost. Finan<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at amortised <span class=\"_ _7\"></span>cost p<span class=\"_ _1\"></span>rincipally <span class=\"_ _7\"></span>compri<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">A</span>mounts <span class=\"_ _7\"></span>owed to <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>banks\u2019, <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Amounts<span class=\"_ _6b\"> </span></span>owed to customers\u2019, \u2018<span class=\"ff1\">D</span>ebt securities in issue\u2019, together with \u2018<span class=\"ff1\">C</span>reditors and accruals\u2019 classified within \u2018<span class=\"ff1\">O</span>ther liabilities\u2019.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span>price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span>These <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>incremental <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>costs, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>subsequently <span class=\"_ _8\"></span>measured <span class=\"_ _8\"></span>at<span class=\"_ _6b\"> </span>their <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>method. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>elect <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>carry <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-derivative <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _6b\"> </span>through profit or loss.<span class=\"_ _6b\"> </span>When <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>designates <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>as <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _9\"> </span>through <span class=\"_ _9\"> </span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>loss, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>change <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>liability<span class=\"_ _6b\"> </span>attributable to <span class=\"_ _1\"></span>changes in i<span class=\"_ _1\"></span>ts credit ris<span class=\"_ _1\"></span>k is presented <span class=\"_ _1\"></span>in other <span class=\"_ _1\"></span>comprehensive income as<span class=\"_ _1\"></span> a liability <span class=\"_ _1\"></span>credit reserve. <span class=\"_ _1\"></span>On ini<span class=\"_ _2\"></span>tial <span class=\"_ _1\"></span>recognition of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>financial liability, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>presenting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>cred<span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>other<span class=\"_ _6b\"> </span>comprehensive income <span class=\"_ _1\"></span>would create <span class=\"_ _1\"></span>or enlarge an accounting <span class=\"_ _1\"></span>mismatch in p<span class=\"_ _1\"></span>rofit or loss. This assessment is made b<span class=\"_ _1\"></span>y using a regression<span class=\"_ _6b\"> </span>analysis to compare:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the e<span class=\"_ _1\"></span>xpected changes in the fair value of the liability related to changes in the credit risk; with<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>of ex<span class=\"_ _2\"></span>pected changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>whose characteristics <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>economically rela<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span></span></span>the characteristics of the liability.<span class=\"_ _6b\"> </span>Amounts <span class=\"_ _9\"> </span>presented <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>liability <span class=\"_ _5\"> </span>credit <span class=\"_ _9\"> </span>reserve <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>not <span class=\"_ _5\"> </span>subsequently <span class=\"_ _9\"> </span>transferred <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>or <span class=\"_ _9\"> </span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _9\"> </span>When <span class=\"_ _9\"> </span>these <span class=\"_ _5\"> </span>instruments  are<span class=\"_ _6b\"> </span>derecognised, the related cu<span class=\"_ _1\"></span>mulative amount in the liability credit reserve is transferred to retained earnings.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span>Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span>On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span>portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span>recognised in profit or loss.<span class=\"_ _6b\"> </span>Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span>loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span>Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>When assets are sold <span class=\"_ _2\"></span>to a third <span class=\"_ _2\"></span>party with a c<span class=\"_ _2\"></span>oncurrent total return swap on <span class=\"_ _2\"></span>the transferred assets, <span class=\"_ _2\"></span>the transaction is acco<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>nted for <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>a secured financing<span class=\"_ _1\"></span> transaction similar to sale and repurchase transactions, be<span class=\"_ _1\"></span>cause the Group retains all or sub<span class=\"_ _1\"></span>stantially all of the risks<span class=\"_ _6b\"> </span>and rewards of ownership of such assets.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>transactions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group n<span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>retains <span class=\"_ _1\"></span>nor tr<span class=\"_ _1\"></span>ansfers <span class=\"_ _1\"></span>substantially all<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> risks<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>rew<span class=\"_ _2\"></span>ards <span class=\"_ _7\"></span>of ownership <span class=\"_ _7\"></span>of a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span>and it <span class=\"_ _7\"></span>retains control over the<span class=\"_ _1\"></span> asset, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group conti<span class=\"_ _1\"></span>nues to re<span class=\"_ _1\"></span>cognise <span class=\"_ _1\"></span>the asset <span class=\"_ _1\"></span>to the<span class=\"_ _1\"></span> extent <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>continuing involvement, dete<span class=\"_ _1\"></span>rmined<span class=\"_ _6b\"> </span>by the extent to which it is exposed to changes in the value of the transferred asset.<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ertain<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>transactions, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>retains <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>obligation <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>rvice <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>transferred <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _4\"></span>asset <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>fee. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>transferr<span class=\"_ _2\"></span>ed <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>derecognised <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>it meets <span class=\"_ _7\"></span>the derecognition criteria. <span class=\"_ _7\"></span>An asset <span class=\"_ _1\"></span>or liability <span class=\"_ _7\"></span>is recognised <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>servicing contract <span class=\"_ _1\"></span>if the servicing <span class=\"_ _7\"></span>fe<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>more<span class=\"_ _6b\"> </span>than adequate (asset) or is less than adequate (liability) for performing the se<span class=\"_ _1\"></span>rvicing.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The Group derecognises a financial liability when<span class=\"_ _1\"></span> its contractual obligations are discharged, cancelled or expire.<span class=\"_ _6b\"> </span>Modifications of financi<span class=\"_ _2\"></span>al assets and financial liabi<span class=\"_ _2\"></span>lities<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the terms <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are modified, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group evaluates <span class=\"_ _2\"></span>whether t<span class=\"_ _2\"></span>he cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the modified <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are s<span class=\"_ _2\"></span>ub<span class=\"_ _2\"></span>stantially<span class=\"_ _6b\"> </span>different. <span class=\"_ _4\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>substantially <span class=\"_ _8\"></span>different, <span class=\"_ _8\"></span>then <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nancial <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span>deemed to have expired. In this c<span class=\"_ _2\"></span>ase, the original financial asset is derecognised (<span class=\"_ _2\"></span>see Accounting Policy <span class=\"ls2\">3.</span>9.3) and a <span class=\"_ _2\"></span>new financial asset<span class=\"_ _6b\"> </span>is recognised at fair value plus any eligible transaction costs. If <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>when <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>borrower <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>difficulties, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>usually <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>maximise<span class=\"_ _6b\"> </span>recovery of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original contractual terms <span class=\"_ _2\"></span>rather than <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> originate <span class=\"_ _2\"></span>a new <span class=\"_ _2\"></span>asset with <span class=\"_ _2\"></span>substantially different <span class=\"_ _2\"></span>terms. If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>plans <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>modify <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>way <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>forgiveness <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsiders <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>portion <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>set<span class=\"_ _6b\"> </span>should be written-off before the modification takes place (see Note 4.2.<span class=\"ls2\">1.</span>8 for write-off policy). If <span class=\"_ _2\"></span>the modification o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset measured at <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>st or <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>does not <span class=\"_ _2\"></span>result in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>derecognition of <span class=\"_ _2\"></span>the fina<span class=\"_ _2\"></span>ncial asset,<span class=\"_ _6b\"> </span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>recalculates <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>asset<span class=\"_ _6b\"> </span>and <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>resulting <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>floating-rate <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original<span class=\"_ _6b\"> </span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>used <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>calculate <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modifi<span class=\"_ _2\"></span>cation <span class=\"_ _4\"></span>gai<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>adjusted <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>time <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>modification. Any costs o<span class=\"_ _2\"></span>r fees incurred and fee<span class=\"_ _2\"></span>s received <span class=\"_ _2\"></span>as part of <span class=\"_ _2\"></span>the modification adjust the gro<span class=\"_ _2\"></span>ss carrying amount of <span class=\"_ _2\"></span>the modified<span class=\"_ _6b\"> </span>financial asset and are amortised over the remaining term of the modified fin<span class=\"_ _1\"></span>ancial asset.<span class=\"_ _6b\"> </span>If such <span class=\"_ _1\"></span>a modification <span class=\"_ _1\"></span>is carried out <span class=\"_ _7\"></span>becau<span class=\"_ _2\"></span>se <span class=\"_ _1\"></span>of financial d<span class=\"_ _1\"></span>ifficulties of the <span class=\"_ _1\"></span>borrower (<span class=\"lsf\">see </span>Acco<span class=\"_ _2\"></span>unting Policy <span class=\"ls2\">3.</span>9.5), <span class=\"_ _1\"></span>then <span class=\"_ _1\"></span>the g<span class=\"_ _1\"></span>ain or loss is<span class=\"_ _6b\"> </span>presented together with im<span class=\"_ _2\"></span>pairment losses. In <span class=\"_ _2\"></span>other cases,<span class=\"_ _2\"></span> differences i<span class=\"_ _2\"></span>n the carrying amo<span class=\"_ _2\"></span>unt are recognised in<span class=\"_ _2\"></span> profit or lo<span class=\"_ _2\"></span>ss as a<span class=\"_ _2\"></span> gain<span class=\"_ _6b\"> </span>or loss on derecognition.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>derecognises <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>odified <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially<span class=\"_ _6b\"> </span>different. <span class=\"_ _1\"></span>The te<span class=\"_ _1\"></span>rms are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>different i<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>under the <span class=\"_ _7\"></span>new terms, in<span class=\"_ _1\"></span>cluding any <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"lsd\">es<span class=\"_ _6b\"> </span></span>paid <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>received <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>discounted <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _4\"></span>rate, <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>at <span class=\"_ _4\"></span>least <span class=\"_ _8\"></span>10% <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span><span class=\"lse\">isc</span>o<span class=\"_ _2\"></span>unted<span class=\"_ _6b\"> </span>present <span class=\"_ _7\"></span>value of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>remai<span class=\"_ _2\"></span>ning <span class=\"_ _7\"></span>cash flows <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>liability. In <span class=\"_ _7\"></span>addition, other <span class=\"_ _7\"></span>qua<span class=\"_ _2\"></span>litative factors, <span class=\"_ _7\"></span>such as <span class=\"_ _7\"></span>the currency <span class=\"_ _7\"></span>that<span class=\"_ _6b\"> </span>the i<span class=\"_ _1\"></span>nstrument is <span class=\"_ _1\"></span>denominated in, ch<span class=\"_ _1\"></span>anges <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>type of <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate, new convers<span class=\"_ _1\"></span>ion feature<span class=\"_ _1\"></span>s attached <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>instrument, and change<span class=\"_ _6b\"> </span>in covenants, are also taken into considerat<span class=\"_ _1\"></span>ion.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ase, <span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ew <span class=\"_ _1\"></span>financial l<span class=\"_ _1\"></span>iability base<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the modified <span class=\"_ _7\"></span>terms is <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>difference betwee<span class=\"_ _1\"></span>n the<span class=\"_ _1\"></span> carrying amount<span class=\"_ _6b\"> </span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>liability <span class=\"_ _4\"></span>derecogn<span class=\"_ _2\"></span>ised<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes <span class=\"_ _4\"></span>non-financial<span class=\"_ _6b\"> </span>assets transferred, if any, and the assumption of liabilities, including the new modified<span class=\"_ _1\"></span> financial liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>modification <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>deemed <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>substa<span class=\"_ _2\"></span>ntial <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>herefore <span class=\"_ _7\"></span>does <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>derecognition <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the li<span class=\"_ _1\"></span>ability<span class=\"ls6\">,<span class=\"_ _6b\"> </span></span>the <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recalculated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>disco<span class=\"_ _2\"></span>unting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>resulting <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss. <span class=\"_ _1\"></span>For <span class=\"_ _7\"></span>floating-rate <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>inancial <span class=\"_ _3c\"></span>liabilities, <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _7\"></span>effec<span class=\"_ _2\"></span>tive <span class=\"_ _3c\"></span>interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>us<span class=\"_ _2\"></span>ed <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>calculate<span class=\"_ _6b\"> </span>the modification gain or loss<span class=\"_ _1\"></span> is adjusted to reflect current mark<span class=\"_ _1\"></span>et terms at the time of the modification<span class=\"lsa\">. </span>Any costs and fees incurred are<span class=\"_ _6b\"> </span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>adjustment <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>remaining <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modified <span class=\"_ _4\"></span>fin<span class=\"_ _2\"></span>ancial<span class=\"_ _6b\"> </span>liability by recomputing the effective intere<span class=\"_ _1\"></span>st rate on the instrument.<span class=\"_ _2\"></span> <span class=\"_ _0\"> </span>Identification and mea<span class=\"_ _2\"></span>surement of impairment<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group recognise<span class=\"_ _2\"></span>s loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>(<span class=\"ff3\">\u201c</span>E<span class=\"_ _2\"></span>CLs<span class=\"ff3\">\u201d</span>) <span class=\"_ _2\"></span>in respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ot<span class=\"_ _6b\"> </span>measured at fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>struments, <span class=\"_ _4\"></span>principally <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mprising <span class=\"_ _8\"></span>Balances <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Central <span class=\"_ _9\"></span>Bank <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Malta, <span class=\"_ _8\"></span>Treasury <span class=\"_ _8\"></span>bills, <span class=\"_ _8\"></span>loans<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span></span>advances to banks and customers, and financial investments measured<span class=\"_ _1\"></span> at amortised cost or FVOCI;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments.<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>above <span class=\"_ _2\"></span>portfolios <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>No <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>llowances<span class=\"_ _6b\"> </span>are recognised in respect of equity investments.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>allowances <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>equal <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>lifetime <span class=\"_ _7\"></span>ECL,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>except <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>following, <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _3c\"></span>allowances <span class=\"_ _7\"></span>ar<span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>measured<span class=\"_ _6b\"> </span>as 12-month ECL:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial i<span class=\"_ _1\"></span>nstruments that are determined to have low credit risk at the reporting date; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other <span class=\"_ _8\"></span>financial <span class=\"_ _9\"> </span>instruments <span class=\"_ _9\"> </span>(other <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"></span>receivables) <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>which <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>has <span class=\"_ _8\"></span>not <span class=\"_ _9\"> </span>increased <span class=\"_ _9\"> </span>significantly <span class=\"_ _9\"> </span>since <span class=\"_ _9\"> </span>their <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nitial<span class=\"_ _6b\"> </span></span></span>recognition (see Note 4.2.1.2<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>The <span class=\"_ _1\"></span>Group consi<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>a financial <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>strument <span class=\"_ _7\"></span>to have l<span class=\"_ _1\"></span>ow credi<span class=\"_ _1\"></span>t risk whe<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>assigned a <span class=\"_ _1\"></span>credit risk <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>ting that <span class=\"_ _1\"></span>is equivalent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>globally<span class=\"_ _6b\"> </span>understood <span class=\"_ _8\"></span>definition <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>\u2018investment <span class=\"_ _8\"></span>grade\u2019 <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>rating <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>gency. <span class=\"_ _8\"></span>Balances <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstitutions <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>re<span class=\"_ _4\"></span><span class=\"ff1\">putable<span class=\"_ _6b\"> </span></span>jurisdictions <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">L</span>oans <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>adva<span class=\"_ _2\"></span>nces <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>banks\u2019 <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>classified <span class=\"_ _8\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at<span class=\"_ _6b\"> </span></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">F</span>inancial <span class=\"_ _2\"></span>investments <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ow<span class=\"_ _6b\"> </span></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>signed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>\u2018investment<span class=\"ff1\">-</span>grade\u2019 <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>rating. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>does <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>apply <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>low<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span>risk exemption to any other financial instrument.<span class=\"_ _6b\"> </span>12<span class=\"ls0\">-month <span class=\"_ _1\"></span>ECL are<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>portion of l<span class=\"_ _1\"></span>ifetime<span class=\"_ _1\"></span> ECL <span class=\"_ _7\"></span>that result <span class=\"_ _7\"></span>from default <span class=\"_ _7\"></span>events <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a fin<span class=\"_ _1\"></span>ancial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are possible<span class=\"_ _1\"></span> with<span class=\"_ _1\"></span>in 12 months<span class=\"_ _6b\"> </span></span>from the <span class=\"_ _1\"></span>reporting date. <span class=\"_ _1\"></span>Financial instruments <span class=\"_ _1\"></span>for which <span class=\"_ _1\"></span>a 12-<span class=\"ff3\">month ECL is <span class=\"_ _1\"></span>recognised are <span class=\"_ _1\"></span>referred to as <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Stage<span class=\"_ _1\"></span> 1 financial instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>undergone <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>reco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span>credit-impaired.<span class=\"_ _6b\"> </span>Life-time ECL<span class=\"_ _2\"></span> represent t<span class=\"_ _2\"></span>he ECL <span class=\"_ _2\"></span>that result <span class=\"_ _2\"></span>from all <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>default events <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the expected <span class=\"_ _2\"></span>life o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>financial instrument. <span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>inancial<span class=\"_ _6b\"> </span>instruments for which <span class=\"_ _2\"></span>a life-<span class=\"_ _2\"></span>time ECL is <span class=\"_ _2\"></span>recognised but which ar<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span>t credit-<span class=\"ff3\">impaired are<span class=\"_ _2\"></span> referred to<span class=\"_ _2\"></span> as \u2018Stage 2 <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>thos<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>experienced <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ignificant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initia<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>recognition<span class=\"_ _6b\"> </span>but are not credit-impaired.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>lif<span class=\"_ _2\"></span>etime <span class=\"_ _3c\"></span>ECL <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>redit-<span class=\"ff3\">impaired <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>referred <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>\u2018Stage <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Measurement <span class=\"_ _1\"></span>of ECL<span class=\"_ _6b\"> </span>The measurement of ECL reflects:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unbiased and<span class=\"_ _1\"></span> probability-weighted amount that is determined by evaluating a range of possible outcomes; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ti<span class=\"_ _1\"></span>me value of money; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">reasonable <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>supportable <span class=\"_ _8\"></span>info<span class=\"_ _2\"></span>rmation <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>avai<span class=\"_ _2\"></span>lable <span class=\"_ _4\"></span>without <span class=\"_ _8\"></span>undue <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>effort <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>porting<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>about <span class=\"_ _9\"></span>past <span class=\"_ _4\"></span>events<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span></span></span>current conditions and forecasts of future economic conditions.<span class=\"_ _6b\"> </span>Loss allowances reflect a probability-weighted estimate of expected credit losses and are<span class=\"_ _1\"></span> measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>date: <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>present <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>all <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>shortfalls <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>difference<span class=\"_ _6b\"> </span></span></span>between the cash flows due to the Group<span class=\"_ _1\"></span> in accordance with the contract and the cash flows that the Group expects to receiv<span class=\"_ _2\"></span>e);<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _1\"></span>that are <span class=\"_ _1\"></span>credit-impaired at the re<span class=\"_ _1\"></span>porting date: <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>difference between <span class=\"_ _1\"></span>the gross carrying <span class=\"_ _1\"></span>amount and <span class=\"_ _1\"></span>the present<span class=\"_ _6b\"> </span></span></span>value of estimated future cash flows;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn loan commitments: as the present value of the<span class=\"_ _1\"></span> difference betwee<span class=\"_ _1\"></span>n the contractual cash flows that are due to the<span class=\"_ _1\"></span> Group if<span class=\"_ _6b\"> </span></span></span>the commitment is drawn down and the cash flows that the Group expects<span class=\"_ _1\"></span> to receive; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts: the expected payments to reimburse the holder less any amounts that the Group expects to recov<span class=\"_ _2\"></span>er.<span class=\"_ _6b\"> </span></span></span>When discounting future cash flows, the following dis<span class=\"_ _1\"></span>count rates are used:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>other <span class=\"_ _9\"></span>than <span class=\"_ _9\"></span>purchased <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"></span>originated <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-<span class=\"ff3\">impaired <span class=\"_ _9\"></span>(\u201cPOCI\u201d) <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>receivables: <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>original<span class=\"_ _6b\"> </span></span></span></span>effective interest rate or an approximation thereof;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">POCI assets: a cred<span class=\"_ _1\"></span>it-adjusted effective interest rate; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">lease<span class=\"_ _1\"></span> receivables: the discount rate used in measuring the lease receivable; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>commitments: <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>approximation <span class=\"_ _8\"></span>thereof, <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>ass<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span></span></span>resulting from the loan commitment; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guarantee contracts issu<span class=\"_ _2\"></span>ed: the rate that r<span class=\"_ _2\"></span>eflects the curr<span class=\"_ _2\"></span>ent market assessment of <span class=\"_ _2\"></span>the time value o<span class=\"_ _2\"></span>f money and th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> risks<span class=\"_ _6b\"> </span></span></span>that are specific to the cash flows.<span class=\"_ _6b\"> </span>In measuring <span class=\"_ _2\"></span>ECL, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>relies on <span class=\"_ _2\"></span>risk and <span class=\"_ _2\"></span>economic data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>modelling techniques <span class=\"_ _2\"></span>provided <span class=\"_ _2\"></span>by Moody\u2019s <span class=\"_ _2\"></span>Analytics <span class=\"_ _2\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>firm<span class=\"_ _6b\"> </span></span>specialising in areas <span class=\"_ _2\"></span>of credit ri<span class=\"_ _2\"></span>sk analysis, economic <span class=\"_ _2\"></span>and regulatory capital <span class=\"_ _2\"></span>calculation, economic r<span class=\"_ _2\"></span>esearch and other a<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>s intrinsically<span class=\"_ _6b\"> </span>linked to the ECL model.<span class=\"_ _6b\"> </span>Note 4 provides more detail in respect of the methodology applied by the Group for the measurement of loss allowances.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>Credit-impaired fin<span class=\"_ _1\"></span>ancial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>carried <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>carri<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair<span class=\"_ _6b\"> </span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehens<span class=\"_ _2\"></span>ive <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>(r<span class=\"_ _2\"></span>eferred <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span><span class=\"ff3\">\u201c</span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets<span class=\"ff3\">\u201d). <span class=\"_ _2\"></span>A <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>\u2018credit</span>-<span class=\"_ _6b\"> </span>impaired\u2019 <span class=\"_ _4\"></span>when <span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>events <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etrimental <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>occurred.<span class=\"_ _6b\"> </span>Evidence that a financial asset is credit-impaired includes the following observable data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">sign<span class=\"_ _1\"></span>ificant financial difficulty of the borrower or issuer;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a breach of contract such as a defaul<span class=\"_ _1\"></span>t or past due event;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the restru<span class=\"_ _1\"></span>cturing of a loan or advance by the Group on terms that the Group would not consider otherwise;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">it is becoming p<span class=\"_ _1\"></span>robable that the borrower will enter bankruptcy or other finan<span class=\"_ _1\"></span>cial reorganisation; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the d<span class=\"_ _1\"></span>isappearance of an active market for a security because of financial difficulties.<span class=\"_ _6b\"> </span></span></span>A <span class=\"ls0\">loan <span class=\"_ _2\"></span><span class=\"ff3\">that has been renegotiated due to <span class=\"_ _2\"></span>a deterioration in the borrow<span class=\"_ _2\"></span>er\u2019s condition is usually considered to be c<span class=\"_ _2\"></span>redit</span>-im<span class=\"_ _2\"></span>paired unless<span class=\"_ _6b\"> </span></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>receiving <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>reduced <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>cators <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>overdue <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>90 <span class=\"_ _2\"></span>days <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>considered <span class=\"_ _2\"></span>credit-<span class=\"_ _2\"></span>impaired <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>regulatory<span class=\"_ _6b\"> </span>definition of default is different.<span class=\"_ _6b\"> </span>Financial guaran<span class=\"_ _1\"></span>tee contracts held<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>asse<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>guarantee <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>integral <span class=\"_ _4\"></span>element <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>accounted <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>component of that <span class=\"_ _2\"></span>instrument or is <span class=\"_ _2\"></span>a contract that <span class=\"_ _2\"></span>is accounted fo<span class=\"_ _2\"></span>r separately. The <span class=\"_ _2\"></span>factors that the <span class=\"_ _2\"></span>Group considers when <span class=\"_ _4\"></span>making th<span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessment include whether:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> implicitly part of the contractual terms of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> required by laws and regulations that govern the contract of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> entered into at the same time as and <span class=\"lse\">in</span> contem<span class=\"_ _2\"></span>plation of the debt instruments<span class=\"_ _1\"></span>; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the guarantee is<span class=\"_ _1\"></span> given by the parent of the borrower or another company within the borrower\u2019s group.<span class=\"_ _6b\"> </span></span></span>If the <span class=\"_ _2\"></span>Group determines that t<span class=\"_ _2\"></span>he guarantee is <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the financial asset, t<span class=\"_ _2\"></span>hen any premium <span class=\"_ _2\"></span>payable in con<span class=\"_ _2\"></span>nection <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>initial <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognition <span class=\"_ _3c\"></span>of the <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>treated <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>transaction <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>acqu<span class=\"_ _2\"></span>iring <span class=\"_ _3c\"></span>it.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group conside<span class=\"_ _1\"></span>rs <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>effe<span class=\"_ _2\"></span>ct <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>protection<span class=\"_ _6b\"> </span>when measuring the fair value of the debt instrument and when measuring ECL.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group determines that <span class=\"_ _2\"></span>the guarantee <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the debt <span class=\"_ _2\"></span>instrument, then <span class=\"_ _2\"></span>it recognises an <span class=\"_ _2\"></span>asset rep<span class=\"_ _2\"></span>resenti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>any prepayment of guarantee premiu<span class=\"_ _1\"></span>m and a right to compensation for credit losses. A<span class=\"_ _1\"></span> prepaid premium asset is recognised only if the<span class=\"_ _6b\"> </span>guaranteed exposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>neither c<span class=\"_ _2\"></span>redit-impaired nor <span class=\"_ _2\"></span>has undergone <span class=\"_ _2\"></span>a significant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in credit <span class=\"_ _2\"></span>risk when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>guarantee is <span class=\"_ _2\"></span>acquired.<span class=\"_ _6b\"> </span>These assets <span class=\"_ _1\"></span>are recognised <span class=\"_ _1\"></span>under \u2018<span class=\"ff1\">O</span>ther assets\u2019. The<span class=\"_ _1\"></span> Group presents <span class=\"_ _1\"></span>gains or losses <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n a <span class=\"_ _1\"></span>compensation right <span class=\"ff1\">in profit <span class=\"_ _1\"></span>or loss in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he line<span class=\"_ _6b\"> </span></span>item \u2018<span class=\"ff1\">Impairment losses on financial instrumen<span class=\"_ _1\"></span>ts<span class=\"ff3 ls6\">\u2019.<span class=\"_ _6b\"> </span></span></span>Presentation of allo<span class=\"_ _1\"></span>wance for EC<span class=\"_ _1\"></span>L in the state<span class=\"_ _1\"></span>ment of fin<span class=\"_ _1\"></span>ancial position<span class=\"_ _6b\"> </span>Loss allowances for ECL are presented<span class=\"_ _1\"></span> in the Statement of Financia<span class=\"_ _2\"></span>l Position as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial as<span class=\"_ _1\"></span>sets measured at amortised cost: as a deduction from the gross carrying amount of the assets;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments an<span class=\"_ _1\"></span>d financial guarantee contracts: generally, as a provision; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">where <span class=\"_ _7\"></span>a financial instrument includes b<span class=\"_ _1\"></span>oth a drawn <span class=\"_ _1\"></span>and an undrawn <span class=\"_ _1\"></span>component, and<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>cannot identify <span class=\"_ _1\"></span>the ECL on th<span class=\"_ _1\"></span>e loa<span class=\"_ _2\"></span><span class=\"ls1c\">n<span class=\"_ _6b\"> </span></span></span></span>commitment co<span class=\"_ _2\"></span>mponent separately from <span class=\"_ _2\"></span>those on <span class=\"_ _2\"></span>the drawn <span class=\"_ _2\"></span>compone<span class=\"_ _1\"></span>nt: the <span class=\"_ _2\"></span>Group presents <span class=\"_ _2\"></span>a combined loss <span class=\"_ _2\"></span>allowance fo<span class=\"_ _2\"></span>r both<span class=\"_ _6b\"> </span>components. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>mbined <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>presented <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>deduction <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>gross <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>drawn <span class=\"_ _4\"></span>component. <span class=\"_ _8\"></span>Any<span class=\"_ _6b\"> </span>excess of the loss allowance over the gross amount of the drawn component is presen<span class=\"_ _1\"></span>ted as a provision; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">deb<span class=\"_ _1\"></span>t instruments measured at fai<span class=\"_ _2\"></span>r value through other comprehensive income: no loss allowance is reco<span class=\"_ _2\"></span>gnis<span class=\"_ _1\"></span>ed in the Stat<span class=\"_ _2\"></span>ement of<span class=\"_ _6b\"> </span></span></span>Financial <span class=\"_ _2\"></span>Position <span class=\"_ _4\"></span>because <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>their <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e. <span class=\"_ _4\"></span>However, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>recognised in the fair value reserve.<span class=\"_ _6b\"> </span>Write-off<span class=\"_ _6b\"> </span>Loans <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>written <span class=\"_ _4\"></span>off <span class=\"_ _4\"></span>(either <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>full) <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>reasonable <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pectation <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>recoverin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>asset in its <span class=\"_ _2\"></span>entirety or a <span class=\"_ _2\"></span>portion thereof. <span class=\"_ _2\"></span>This is generally t<span class=\"_ _2\"></span>he case <span class=\"_ _2\"></span>when the Group determines <span class=\"_ _2\"></span>that the borrow<span class=\"_ _2\"></span>er does not h<span class=\"_ _4\"></span>ave ass<span class=\"_ _2\"></span>ets<span class=\"_ _6b\"> </span>or sources of income that could generate sufficient cash flo<span class=\"_ _2\"></span>ws to repay the amounts subject to the w<span class=\"_ _2\"></span>rite-off. This assessment is carri<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>out at the individual asset level.<span class=\"_ _6b\"> </span>Recoveries <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>amounts <span class=\"_ _4\"></span>previously <span class=\"_ _8\"></span>written<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">off <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>\u2018</span>Net <span class=\"_ _8\"></span>movement <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>impairment<span class=\"_ _6b\"> </span>charges\u2019 <span class=\"ff1\">in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss. <span class=\"_ _2\"></span>Financial assets <span class=\"_ _2\"></span>that ar<span class=\"_ _2\"></span>e written <span class=\"_ _2\"></span>off <span class=\"_ _2\"></span>could still <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to enforcement <span class=\"_ _2\"></span>activities in <span class=\"_ _2\"></span>order<span class=\"_ _6b\"> </span></span>to comply with the Group\u2019s procedures for recovery of amounts d<span class=\"_ _1\"></span>ue.<span class=\"_ _6b\"> </span>Offsetting<span class=\"_ _6b\"> </span>Financial assets and liabili<span class=\"_ _1\"></span>ties are offset and the net amount presented<span class=\"_ _1\"></span> in the Statement of Financial Position when, and only when, the<span class=\"_ _6b\"> </span>Group <span class=\"_ _7\"></span>currently has <span class=\"_ _7\"></span>a legall<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>enforceable <span class=\"_ _1\"></span>right <span class=\"_ _7\"></span>to set <span class=\"_ _7\"></span>off the <span class=\"_ _7\"></span>recognised <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>it intends <span class=\"_ _7\"></span>either to <span class=\"_ _7\"></span>settle <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a net <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _7\"></span>or to <span class=\"_ _7\"></span>realise<span class=\"_ _6b\"> </span>the asset and settle the liability simultaneously.<span class=\"_ _6b\"> </span>Income <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resented <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>only <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>permitted <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRSs, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>gains <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>grou<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>similar transactions such as in the Group\u2019s tr<span class=\"_ _1\"></span>ading activity.<span class=\"_ _6b\"> </span>Fair value measureme<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>Fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>would <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>received <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>liability <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>orderly <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>bet<span class=\"_ _2\"></span>ween <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>participants at the m<span class=\"_ _2\"></span>easurement date in th<span class=\"_ _2\"></span>e principal or, <span class=\"_ _2\"></span>in its absence, the <span class=\"_ _2\"></span>most advantageous market to<span class=\"_ _2\"></span> which the G<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up has <span class=\"_ _2\"></span>access<span class=\"_ _6b\"> </span>at that date. The fair value of a liability re<span class=\"_ _1\"></span>flects its non-p<span class=\"_ _2\"></span>erformance risk.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>one <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>available, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group me<span class=\"_ _1\"></span>asures <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>fair <span class=\"_ _7\"></span>value of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>using <span class=\"_ _7\"></span>the qu<span class=\"_ _1\"></span>oted <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rice <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an active <span class=\"_ _7\"></span>market <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>instrument.<span class=\"_ _6b\"> </span>A market is regarded as active<span class=\"_ _1\"></span> if transactions for the asset or liability take place with su<span class=\"_ _1\"></span>fficient frequency and volume to provide pricing<span class=\"_ _6b\"> </span>information on an ongoing basis.<span class=\"_ _6b\"> </span>If there is <span class=\"_ _2\"></span>no quoted price i<span class=\"_ _2\"></span>n an active <span class=\"_ _2\"></span>market, then the Group <span class=\"_ _2\"></span>uses valuation techniques <span class=\"_ _2\"></span>that maximise the u<span class=\"_ _2\"></span>se of relevant o<span class=\"_ _4\"></span>bservable<span class=\"_ _6b\"> </span>inputs <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>minimise <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>use <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>unobservable <span class=\"_ _9\"> </span>inputs. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>chos<span class=\"_ _2\"></span>en <span class=\"_ _9\"> </span>valuation <span class=\"_ _5\"> </span>technique <span class=\"_ _9\"> </span>incorporates <span class=\"_ _5\"> </span>all <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>factors <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>arket<span class=\"_ _6b\"> </span>participants would take into account in pricing a transaction.<span class=\"_ _6b\"> </span>The best evidence of the fair <span class=\"_ _2\"></span>value of a financial instrument at initial <span class=\"_ _2\"></span>recognition is normally the transaction price <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>i.e. the fair value of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>consideration given <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>received. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial reco<span class=\"_ _2\"></span>gnition differs <span class=\"_ _4\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transaction pric<span class=\"_ _2\"></span>e<span class=\"_ _6b\"> </span>and t<span class=\"_ _2\"></span>he fair <span class=\"_ _2\"></span>value i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evidenced neither <span class=\"_ _2\"></span>by a <span class=\"_ _2\"></span>quoted <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>in an<span class=\"_ _2\"></span> active <span class=\"_ _2\"></span>market fo<span class=\"_ _2\"></span>r an <span class=\"_ _2\"></span>identical <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>or liability <span class=\"_ _2\"></span>nor <span class=\"_ _2\"></span>based o<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valuation<span class=\"_ _6b\"> </span>technique for which any un<span class=\"_ _1\"></span>observable inputs are judged to be ins<span class=\"_ _1\"></span>ignificant in relation to the difference, then th<span class=\"_ _1\"></span>e financial instrument is<span class=\"_ _6b\"> </span>initially <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>defer the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between th<span class=\"_ _2\"></span>e fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial re<span class=\"_ _2\"></span>cognition and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>price.<span class=\"_ _6b\"> </span>Subsequently, <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>difference <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>appropriate <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>ut <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>later <span class=\"_ _4\"></span>than<span class=\"_ _6b\"> </span>when the valuation is wholly supported by observable market data or the transaction is closed out.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>an asset o<span class=\"_ _2\"></span>r a <span class=\"_ _2\"></span>liability measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value has <span class=\"_ _2\"></span>a bid <span class=\"_ _2\"></span>price and <span class=\"_ _2\"></span>an ask <span class=\"_ _2\"></span>price, then t<span class=\"_ _2\"></span>he Group me<span class=\"_ _2\"></span>asures<span class=\"_ _1\"></span> as<span class=\"_ _2\"></span>sets and <span class=\"_ _2\"></span>long p<span class=\"_ _2\"></span>ositions <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>bid price and liabilities and short positions at an ask pri<span class=\"_ _1\"></span>ce.<span class=\"_ _6b\"> </span>Portfolios <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>managed <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>basis of <span class=\"_ _7\"></span>the net e<span class=\"_ _1\"></span>xposure to <span class=\"_ _7\"></span>either market <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>are measured <span class=\"_ _7\"></span>on the <span class=\"_ _1\"></span>basis of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>price th<span class=\"_ _1\"></span>at would <span class=\"_ _7\"></span>be receiv<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>t long<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>(or <span class=\"_ _2\"></span>paid <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>short <span class=\"_ _2\"></span>position) <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>particular <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>exposure. <span class=\"_ _2\"></span>Those <span class=\"_ _2\"></span>portfolio<span class=\"_ _2\"></span>-level <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio. The <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>demand <span class=\"_ _4\"></span>feature <span class=\"_ _4\"></span>(e.g. <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>demand <span class=\"_ _4\"></span>deposit) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>on <span class=\"_ _9\"> </span>demand,<span class=\"_ _6b\"> </span>discounted from the first date on which the amoun<span class=\"_ _1\"></span>t could be required to be paid.<span class=\"_ _6b\"> </span>The Group recognis<span class=\"_ _1\"></span>es transfers between levels of the fair valu<span class=\"_ _1\"></span>e hierarchy as of the<span class=\"_ _1\"></span> end of the rep<span class=\"_ _1\"></span>orting period du<span class=\"_ _1\"></span>ring which the change<span class=\"_ _6b\"> </span>has occurred.<span class=\"_ _6b\"> </span>Further details on the determination of fair values are<span class=\"_ _1\"></span> disclosed in Note 5.<span class=\"_ _6b\"> </span>Cash and cash equivalents<span class=\"_ _6b\"> </span>Cash <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>equivalents <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>notes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>coins <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>hand, <span class=\"_ _4\"></span>unrestricted <span class=\"_ _2\"></span>bala<span class=\"_ _2\"></span>nces <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>central <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>highly <span class=\"_ _4\"></span>liquid <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>assets with original maturities of <span class=\"_ _2\"></span>three months or less from <span class=\"_ _2\"></span>the date of acquisition that are subject <span class=\"_ _2\"></span>to an insignificant ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>changes in<span class=\"_ _6b\"> </span>their fa<span class=\"lse\">ir </span>value and are used by the Group in the management of its short-term commitments<span class=\"lsa\">. </span>Cash and cash equivalents are carried at amortised cost in<span class=\"_ _1\"></span> the <span class=\"_ _2\"></span>Statement of Financial Position.<span class=\"_ _6b\"> </span>Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span>Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span>impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>Property and equipment<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment  are <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at <span class=\"_ _5\"> </span>cost  l<span class=\"_ _1\"></span>ess <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>depreciation  and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>ny <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>impairment <span class=\"_ _5\"> </span>losses.<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition, <span class=\"_ _2\"></span>freehold <span class=\"_ _4\"></span>land <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>uildings <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>carried <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>revaluation, <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>subsequent<span class=\"_ _6b\"> </span>accumulated depreciation and subsequent accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment <span class=\"_ _5\"> </span>are  in<span class=\"_ _1\"></span>itially <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at  cost. <span class=\"_ _5\"> </span>Cost <span class=\"_ _5\"> </span>includes <span class=\"_ _5\"> </span>expenditures <span class=\"_ _5\"> </span>that  are <span class=\"_ _5\"> </span>directl<span class=\"_ _1\"></span>y  attr<span class=\"_ _1\"></span>ibutable <span class=\"_ _5\"> </span>to <span class=\"_ _6\"> </span>th<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>acquisition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>self-co<span class=\"_ _2\"></span>nstructed <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>includes <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>materials <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>labour, <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>costs<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>directly<span class=\"_ _6b\"> </span>attributable to bringing the assets to a working condition for the<span class=\"_ _1\"></span>ir intended use, and capitalised borrowing costs. Purchased software that is integral to the functionality of the related equipment is capitalised<span class=\"_ _1\"></span> as part of that equipment.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>significant <span class=\"_ _7\"></span>parts <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>item of <span class=\"_ _7\"></span>property <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>equipment h<span class=\"_ _1\"></span>ave d<span class=\"_ _1\"></span>ifferent <span class=\"_ _7\"></span>useful lives, <span class=\"_ _7\"></span>then <span class=\"_ _1\"></span>they <span class=\"_ _7\"></span>are accounted<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>as separate items <span class=\"_ _7\"></span>(major<span class=\"_ _6b\"> </span>components) of property and equipment.<span class=\"_ _6b\"> </span>Any gain or loss on disposal of an item of property and equipment is recognised within other in<span class=\"_ _1\"></span>come in profit or loss.<span class=\"_ _6b\"> </span>When th<span class=\"_ _2\"></span>e u<span class=\"_ _2\"></span>se o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>property c<span class=\"_ _2\"></span>hanges such <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment, <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>recl<span class=\"_ _2\"></span>assification<span class=\"_ _6b\"> </span>becomes its cost for subsequent accounting.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure <span class=\"_ _2\"></span>other t<span class=\"_ _2\"></span>han t<span class=\"_ _2\"></span>hose a <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ational market <span class=\"_ _2\"></span>participant <span class=\"_ _2\"></span>would <span class=\"_ _2\"></span>take <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>account <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>determining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>property. <span class=\"_ _2\"></span>Any<span class=\"_ _6b\"> </span>surpluses ari<span class=\"_ _1\"></span>sing on <span class=\"_ _1\"></span>such re<span class=\"_ _1\"></span>valuation are <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n othe<span class=\"_ _1\"></span>r comprehensive<span class=\"_ _1\"></span> income and <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cumulated<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>equity as <span class=\"_ _7\"></span>a revaluation<span class=\"_ _2\"></span> re<span class=\"_ _1\"></span>serve<span class=\"_ _6b\"> </span>unless <span class=\"_ _7\"></span>they <span class=\"_ _7\"></span>reverse <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>revaluation <span class=\"_ _1\"></span>decrease <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>same <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>previously <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _3c\"></span>in profit <span class=\"_ _3c\"></span>or <span class=\"_ _1\"></span>loss, <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _3c\"></span>which <span class=\"_ _1\"></span>case <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>incr<span class=\"_ _2\"></span>ease <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>credited<span class=\"_ _6b\"> </span>to profit o<span class=\"_ _2\"></span>r loss to the extent of the decrease previously charged. Any deficiencies resulting fro<span class=\"_ _2\"></span>m decreases in value are de<span class=\"_ _4\"></span>ducted from<span class=\"_ _6b\"> </span>this fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>reserve <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent <span class=\"_ _2\"></span>that the <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>reserve relating<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>previous <span class=\"_ _2\"></span>revaluation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>that asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>sufficient <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>absorb these, and charged to profit or loss thereafter. <span class=\"_ _17\"> </span>Subsequen<span class=\"_ _2\"></span>t costs<span class=\"_ _6b\"> </span>Subsequent expenditure is <span class=\"_ _2\"></span>capitalised only <span class=\"_ _2\"></span>if it is <span class=\"_ _2\"></span>probable that t<span class=\"_ _2\"></span>he future <span class=\"_ _2\"></span>economic benefits associated wit<span class=\"_ _2\"></span>h the expenditur<span class=\"_ _4\"></span>e will <span class=\"_ _2\"></span>flow<span class=\"_ _6b\"> </span>to the Group. Ongoing repairs and maintenance are expensed as incurred.<span class=\"_ _6b\"> </span>Depreciation<span class=\"_ _6b\"> </span>Depreciation is recognised in profit or loss on a straight-line basis, allocating the cost / revalued amounts less estimated residual values<span class=\"_ _6b\"> </span>over the <span class=\"_ _2\"></span>estimated us<span class=\"_ _2\"></span>eful lives <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each component <span class=\"_ _2\"></span>of an <span class=\"_ _2\"></span>item o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>propert<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>and equipment <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>this most <span class=\"_ _2\"></span>closely reflects <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xpected<span class=\"_ _6b\"> </span>pattern of <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsumption o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits embod<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>asset. <span class=\"_ _2\"></span>Improvements <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leasehold <span class=\"_ _2\"></span>premises are <span class=\"_ _4\"></span>depre<span class=\"_ _2\"></span>ciated<span class=\"_ _6b\"> </span>over the shorter of the lease term and their useful lives. Land is not depreciated.<span class=\"_ _6b\"> </span>The estimated useful lives for the current and comparative periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">buildings <span class=\"_ _3e\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>50 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">improvemen<span class=\"_ _1\"></span>t to premises <span class=\"_ _3f\"> </span>14 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer sys<span class=\"_ _1\"></span>tem <span class=\"_ _40\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer equip<span class=\"_ _1\"></span>ment <span class=\"_ _41\"> </span> <span class=\"_ _13\"> </span>4 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">others <span class=\"_ _26\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>5 - 7 years<span class=\"_ _6b\"> </span></span></span>Depreciation methods, useful lives and residual values<span class=\"_ _1\"></span> are reassessed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Reclassifica<span class=\"_ _2\"></span>tion to investment property<span class=\"_ _6b\"> </span>When <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>use <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>prop<span class=\"_ _2\"></span>erty <span class=\"_ _8\"></span>changes <span class=\"_ _9\"></span>from <span class=\"_ _9\"></span>owner<span class=\"ff9\">\u2011</span>occupied <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>propert<span class=\"_ _1\"></span>y, <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>property <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>re-meas<span class=\"_ _2\"></span>ured <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>fair <span class=\"_ _8\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span>reclassified accordingly. Any <span class=\"_ _2\"></span>gain arising on<span class=\"_ _2\"></span> this re-m<span class=\"_ _2\"></span>easurement is recognised <span class=\"_ _2\"></span>in profit or <span class=\"_ _2\"></span>loss to <span class=\"_ _2\"></span>the extent t<span class=\"_ _2\"></span>hat it reverses a <span class=\"_ _2\"></span>previous<span class=\"_ _6b\"> </span>impairment loss on t<span class=\"_ _2\"></span>he specific property, <span class=\"_ _2\"></span>with any remaining ga<span class=\"_ _2\"></span>in recognised in OCI <span class=\"_ _2\"></span>and presented <span class=\"_ _2\"></span>in the revaluation reserve. <span class=\"_ _2\"></span>Any loss<span class=\"_ _6b\"> </span>is recognised in profit or loss.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment are <span class=\"_ _4\"></span>derecognised upon<span class=\"_ _2\"></span> disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>use. <span class=\"_ _2\"></span>Any <span class=\"_ _2\"></span>gain<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span>loss <span class=\"_ _2\"></span>arising o<span class=\"_ _2\"></span>n derecognition <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>(calculated as <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he diff<span class=\"_ _2\"></span>erence between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>disposal <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span><span class=\"ls8\">mo</span>unt <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the asset) is included in profit or loss in the year during which the asset is de<span class=\"_ _1\"></span>recognised. Leases<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>inception <span class=\"_ _1\"></span>of a <span class=\"_ _7\"></span>contract, the <span class=\"_ _7\"></span>Gr<span class=\"_ _2\"></span>oup <span class=\"_ _7\"></span>assesses whether <span class=\"_ _7\"></span>a contract is, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontains, <span class=\"_ _7\"></span>a lease. <span class=\"_ _7\"></span>A contract <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s, <span class=\"_ _1\"></span>or contai<span class=\"_ _1\"></span>ns, <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ea<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>if the contract<span class=\"_ _6b\"> </span>conveys the right to control the use of an identified asset for a period of time in e<span class=\"_ _1\"></span>xchange for consideration. Group acting as<span class=\"_ _2\"></span> a lessee<span class=\"_ _6b\"> </span>At commencement or on modification of a contract that contains a lease component, the Group allocates consideration in the co<span class=\"_ _2\"></span>ntract<span class=\"_ _6b\"> </span>to each lease co<span class=\"_ _2\"></span>mponent on the basis of its relative standalone price. <span class=\"_ _2\"></span>However, for leases of office premises the Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>elected not<span class=\"_ _6b\"> </span>to separate non-lease components and accounts for the lease and non-lease components as a single lease component.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>Group <span class=\"_ _9\"></span>recognises <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>dat<span class=\"_ _2\"></span>e. <span class=\"_ _9\"></span>The <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>initially<span class=\"_ _6b\"> </span>measured <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>cost, <span class=\"_ _9\"></span>which <span class=\"_ _8\"></span>comprises <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitial <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>liability <span class=\"_ _8\"></span>adjusted <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>payments <span class=\"_ _8\"></span>mad<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>befor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>commencement date, <span class=\"_ _2\"></span>plus any <span class=\"_ _2\"></span>initial direct costs <span class=\"_ _2\"></span>incurred and <span class=\"_ _2\"></span>an estimate <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>sts to <span class=\"_ _2\"></span>dismantle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>and remove any <span class=\"_ _2\"></span>improvements m<span class=\"_ _2\"></span>ade<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>office premises. The right<span class=\"_ _2\"></span>-<span class=\"ls3\">of</span>-use asset is <span class=\"_ _2\"></span>subsequently depreciated using <span class=\"_ _2\"></span>the straight<span class=\"_ _2\"></span>-line method <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the commencement date <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>end <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>lease term. <span class=\"_ _7\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>addition, th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-use asset <span class=\"_ _7\"></span>is periodically <span class=\"_ _1\"></span>reduced b<span class=\"_ _1\"></span>y i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>losses, <span class=\"_ _1\"></span>if an<span class=\"_ _1\"></span>y, and <span class=\"_ _7\"></span>adj<span class=\"_ _2\"></span>usted <span class=\"_ _7\"></span>for certain<span class=\"_ _6b\"> </span>remeasurements of the lease liability.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>lease <span class=\"_ _9\"></span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _9\"></span>measured <span class=\"_ _9\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>present <span class=\"_ _9\"></span>value <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>lease <span class=\"_ _9\"> </span>payments <span class=\"_ _9\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _9\"></span>not <span class=\"_ _9\"> </span>paid <span class=\"_ _9\"></span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>da<span class=\"_ _2\"></span>te,<span class=\"_ _6b\"> </span>discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s increment<span class=\"ff1 ls8\">al<span class=\"ls0\"> <span class=\"_ _2\"></span>borrowing<span class=\"_ _6b\"> </span></span></span>rate. <span class=\"_ _2\"></span>Generally, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>borrowing <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>termines <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>bor<span class=\"_ _2\"></span>rowing<span class=\"_ _6b\"> </span>rate by analysing its<span class=\"_ _1\"></span> borrowings from various external s<span class=\"_ _1\"></span>ources and makes certain adju<span class=\"_ _1\"></span>stments to reflect the te<span class=\"_ _1\"></span>rms of the lease and type<span class=\"_ _6b\"> </span>of asset leased.<span class=\"_ _6b\"> </span>Lease payments included in the measurement of the<span class=\"_ _1\"></span> lease liability comprise the following:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">fixed paymen<span class=\"_ _1\"></span>ts, including in-substance fixed payments;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">variable<span class=\"_ _1\"></span> lease <span class=\"_ _1\"></span>payments that <span class=\"_ _1\"></span>depend on <span class=\"_ _7\"></span>an index or a rat<span class=\"_ _1\"></span>e, initi<span class=\"_ _1\"></span>ally measured<span class=\"_ _1\"></span> using th<span class=\"_ _1\"></span>e index <span class=\"_ _1\"></span>or rate as <span class=\"_ _1\"></span>at the<span class=\"_ _1\"></span> commencement date;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">amounts expe<span class=\"_ _1\"></span>cted to be payable under a residual value guarantee; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the exercise price under a <span class=\"_ _2\"></span>purchase option t<span class=\"_ _2\"></span>hat the Group i<span class=\"_ _2\"></span>s reasonably certain to<span class=\"_ _2\"></span> exercise, lease p<span class=\"_ _2\"></span>ayments in an optional <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>newal<span class=\"_ _6b\"> </span></span></span>period if <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group i<span class=\"_ _2\"></span>s rea<span class=\"_ _2\"></span>sonably <span class=\"_ _2\"></span>certain to <span class=\"_ _2\"></span>exercise <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>tens<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>option, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>penalties <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>termination o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lease u<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>ess <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Group is reasonably certain not to terminate e<span class=\"_ _1\"></span>arly.<span class=\"_ _6b\"> </span>The lease <span class=\"_ _2\"></span>liability is meas<span class=\"_ _2\"></span>ured at <span class=\"_ _2\"></span>amortised cost <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective interest method. <span class=\"_ _2\"></span>It is <span class=\"_ _2\"></span>remeasured w<span class=\"_ _2\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>there is a <span class=\"_ _2\"></span>chang<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in fut<span class=\"_ _2\"></span>ure<span class=\"_ _6b\"> </span>lease <span class=\"_ _2\"></span>payments <span class=\"_ _4\"></span>arising <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>index <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>rate, <span class=\"_ _4\"></span>if <span class=\"_ _2\"></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>change <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _4\"></span>estimate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span><span class=\"ff1\">pect<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be<span class=\"_ _6b\"> </span></span>payable <span class=\"_ _8\"></span>under <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidual <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>guarantee, <span class=\"_ _8\"></span>if <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>its <span class=\"_ _8\"></span>assessment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>exercise <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>purchase, <span class=\"_ _4\"></span>extensi<span class=\"_ _2\"></span>on <span class=\"_ _9\"></span>or<span class=\"_ _6b\"> </span>termination <span class=\"_ _8\"></span>option <span class=\"_ _9\"> </span>or <span class=\"_ _9\"></span>if <span class=\"_ _9\"></span>there <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>revised <span class=\"_ _9\"></span>in-substance <span class=\"_ _9\"></span>fixed <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>payment. <span class=\"_ _9\"></span>When <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>remeas<span class=\"_ _2\"></span>ured <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>this <span class=\"_ _8\"></span>way, <span class=\"_ _9\"> </span>a<span class=\"_ _6b\"> </span>corresponding <span class=\"_ _1\"></span>adjustment is <span class=\"_ _1\"></span>made to the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the right-<span class=\"ls3\">of</span>-use <span class=\"_ _1\"></span>asset or is <span class=\"_ _1\"></span>recorded in<span class=\"_ _1\"></span> profit or l<span class=\"_ _1\"></span>oss if <span class=\"_ _1\"></span>the carrying <span class=\"_ _1\"></span>amount<span class=\"_ _6b\"> </span>of the right-<span class=\"ls3\">of</span>-use asset h<span class=\"_ _1\"></span>as been reduced to zero.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> presents <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-<span class=\"ff3\">use assets<span class=\"_ _1\"></span> in \u2018<span class=\"ff1\">P</span>roperty <span class=\"_ _7\"></span>and equipment\u2019 and le<span class=\"_ _1\"></span>ase li<span class=\"_ _1\"></span>abilities in \u2018<span class=\"ff1\">O</span>ther <span class=\"_ _1\"></span>liabilities\u2019 in <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e S<span class=\"_ _1\"></span>tatement of F<span class=\"_ _1\"></span>inancial<span class=\"_ _6b\"> </span></span>Position. Short-term leases and leas<span class=\"_ _1\"></span>es of low-value assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>elected <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>cognise <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>ght-<span class=\"ls3\">of</span>-use <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>lease <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>low<span class=\"_ _2\"></span>-value <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>short-te<span class=\"_ _2\"></span>rm <span class=\"_ _4\"></span>leases,<span class=\"_ _6b\"> </span>including <span class=\"_ _1\"></span>leases <span class=\"_ _1\"></span>of IT <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>quipment. The<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group re<span class=\"_ _1\"></span>cognises the <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>ease <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>associated with <span class=\"_ _7\"></span>these leases <span class=\"_ _1\"></span>as an <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>on a straight-line<span class=\"_ _6b\"> </span>basis over the lease term.<span class=\"_ _6b\"> </span>Group acting as<span class=\"_ _2\"></span> a lessor<span class=\"_ _6b\"> </span>At inception or o<span class=\"_ _2\"></span>n modification of a <span class=\"_ _2\"></span>contract that contains a lease co<span class=\"_ _2\"></span>mponent, the Group allocates the consideration in th<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>ontract to<span class=\"_ _6b\"> </span>each <span class=\"_ _2\"></span>lease component <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their relative <span class=\"_ _2\"></span>stand-alon<span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>elling prices. <span class=\"_ _2\"></span>When <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>acts as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lessor, <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>lease<span class=\"_ _6b\"> </span>inception whether the lease is a finance le<span class=\"_ _1\"></span>ase or an operating lease.<span class=\"_ _6b\"> </span>To <span class=\"_ _2\"></span>classify each <span class=\"_ _2\"></span>lease, the<span class=\"_ _2\"></span> Group <span class=\"_ _2\"></span>makes a<span class=\"_ _2\"></span>n overall <span class=\"_ _2\"></span>assessment o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>whethe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>the lea<span class=\"_ _2\"></span>se transfers <span class=\"_ _2\"></span>substantially a<span class=\"_ _2\"></span>ll of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>rewards<span class=\"_ _6b\"> </span>incidental to <span class=\"_ _2\"></span>ownership of <span class=\"_ _2\"></span>the underlying <span class=\"_ _2\"></span>asset. If <span class=\"_ _2\"></span>this is <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ase, then the <span class=\"_ _2\"></span>lease is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finance lease; <span class=\"_ _2\"></span>if not, <span class=\"_ _2\"></span>then it<span class=\"_ _4\"></span> is <span class=\"_ _2\"></span>an operating <span class=\"_ _2\"></span>lease.<span class=\"_ _6b\"> </span>As p<span class=\"_ _1\"></span>art of this assessmen<span class=\"_ _1\"></span>t, the Group considers<span class=\"_ _1\"></span> certain indicators <span class=\"_ _1\"></span>such as whether <span class=\"_ _1\"></span>the lease is <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r the major <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the eco<span class=\"_ _2\"></span>nomic life of<span class=\"_ _6b\"> </span>the asset.<span class=\"_ _6b\"> </span>The Group applies the d<span class=\"_ _1\"></span>erecognition and impairment require<span class=\"_ _1\"></span>ments in IFRS 9 to the net investmen<span class=\"_ _1\"></span>t in the lease (see A<span class=\"_ _1\"></span>ccounting <span class=\"_ _2\"></span>Policies<span class=\"_ _6b\"> </span>3.<span class=\"ls0\">9.3 and 3.9.5). <span class=\"_ _2\"></span>The Gro<span class=\"_ _2\"></span>up further regularly views<span class=\"_ _2\"></span> estimated unguaranteed <span class=\"_ _2\"></span>residual values <span class=\"_ _2\"></span>used in calculating <span class=\"_ _2\"></span>the gross inv<span class=\"_ _2\"></span>estment in<span class=\"_ _6b\"> </span></span>the lease.<span class=\"_ _6b\"> </span>Investment property<span class=\"_ _6b\"> </span>Property that is held for long-term rental yields or for capital app<span class=\"_ _1\"></span>reciation or both, and that is not occupied by the G<span class=\"_ _1\"></span>roup is classified as<span class=\"_ _6b\"> </span>investment property. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property also <span class=\"_ _2\"></span>includes property <span class=\"_ _2\"></span>that is <span class=\"_ _2\"></span>being <span class=\"_ _2\"></span>developed for <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>use as <span class=\"_ _2\"></span>investment property<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>when<span class=\"_ _6b\"> </span>such <span class=\"_ _2\"></span>identification is <span class=\"_ _2\"></span>made. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>initially measu<span class=\"_ _2\"></span>red at <span class=\"_ _2\"></span>cost, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>transaction <span class=\"_ _2\"></span>costs. <span class=\"_ _2\"></span>Subsequent to <span class=\"_ _2\"></span>initial<span class=\"_ _6b\"> </span>recognition, investment property is carried at its fair value with<span class=\"_ _1\"></span> any change therein recognised in profit or loss.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure other than those a rational market participant would take into account when determining<span class=\"_ _1\"></span> the value of the<span class=\"_ _2\"></span> property.<span class=\"_ _6b\"> </span>Investment property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognised either <span class=\"_ _2\"></span>when it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>been disp<span class=\"_ _2\"></span>osed of <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when the <span class=\"_ _2\"></span>investment property <span class=\"_ _2\"></span>is p<span class=\"_ _2\"></span>ermanently withdr<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>wn<span class=\"_ _6b\"> </span>from <span class=\"_ _2\"></span>use and no <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefit is expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its disposal. Any <span class=\"_ _2\"></span>gain or <span class=\"_ _2\"></span>loss on <span class=\"_ _2\"></span>disposal o<span class=\"_ _2\"></span>f investment property <span class=\"_ _2\"></span>(c<span class=\"_ _2\"></span><span class=\"ls8\">al</span>culated<span class=\"_ _6b\"> </span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>erence <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>item) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>When<span class=\"_ _6b\"> </span>investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>that w<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>equipment i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sold, a<span class=\"_ _2\"></span>ny <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>included in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>revaluation<span class=\"_ _6b\"> </span>reserve (see Accounting Policy 3.12.4) is transferred to retained earnings. If <span class=\"_ _9\"> </span>an <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>property <span class=\"_ _9\"> </span>becomes <span class=\"_ _9\"></span>owner-occupied, <span class=\"_ _9\"> </span>it <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>reclassified <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>property <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>equipme<span class=\"_ _2\"></span>nt. <span class=\"_ _8\"></span>Its <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>date <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>reclassification becomes its cost for subsequent accounting purposes.<span class=\"_ _6b\"> </span>Intangible assets and goodwill<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Goo<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>will Goodwill that <span class=\"_ _1\"></span>arises u<span class=\"_ _1\"></span>pon the <span class=\"_ _1\"></span>acquisition of sub<span class=\"_ _1\"></span>sidiaries is <span class=\"_ _1\"></span>presented with <span class=\"_ _7\"></span>inta<span class=\"_ _2\"></span>ngible <span class=\"_ _1\"></span>assets (see Accounting <span class=\"_ _1\"></span>Policy 3.1<span class=\"lsa\">.2</span>). Su<span class=\"_ _1\"></span>bsequent to<span class=\"_ _6b\"> </span>initial recognition, goodwill is<span class=\"_ _1\"></span> measured at cost less any accumulated impairment losses. As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _1\"></span>2025 and <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>does not <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>goodwill <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Statement <span class=\"_ _7\"></span>of Financial <span class=\"_ _7\"></span>Positio<span class=\"_ _2\"></span>n.<span class=\"_ _6b\"> </span>Software<span class=\"_ _6b\"> </span>Software <span class=\"_ _2\"></span>acquired by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>stated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>accumulated <span class=\"_ _2\"></span>amortisation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>accumulated impai<span class=\"_ _2\"></span>rment losses. <span class=\"_ _2\"></span>Expendit<span class=\"_ _4\"></span>ure<span class=\"_ _6b\"> </span>on internally developed softw<span class=\"_ _2\"></span>are is recognised as an <span class=\"_ _2\"></span>asset when the Group <span class=\"_ _2\"></span>is able to <span class=\"_ _2\"></span>demonstrate its intention and ab<span class=\"_ _2\"></span>ility to<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>mplete<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>development and <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>manner that <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>generate <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>reliably meas<span class=\"_ _2\"></span>ure the <span class=\"_ _2\"></span>cos<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>complete <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>development. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>internally <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>directly <span class=\"_ _2\"></span>attributa<span class=\"_ _2\"></span>ble <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>developing<span class=\"_ _6b\"> </span>the s<span class=\"_ _1\"></span>oftware and <span class=\"_ _7\"></span>capitalised borrowing costs<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>its useful <span class=\"_ _7\"></span>life. Internally deve<span class=\"_ _1\"></span>loped software <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>stated at capitalised<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Other intangible assets<span class=\"_ _6b\"> </span>Other <span class=\"_ _2\"></span>intangible <span class=\"_ _2\"></span>assets, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>relationships, <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>finite <span class=\"_ _2\"></span>useful <span class=\"_ _2\"></span>lives <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mea<span class=\"_ _4\"></span>sured <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Subsequen<span class=\"_ _2\"></span>t expenditure<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>expenditure <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>nly <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>increases <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>embodied <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>specific <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>relates. <span class=\"_ _8\"></span>All <span class=\"_ _8\"></span>ot<span class=\"_ _2\"></span>her <span class=\"_ _4\"></span>exp<span class=\"_ _2\"></span>enditure, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>cluding <span class=\"_ _4\"></span>expenditure <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>internally <span class=\"_ _9\"></span>generated <span class=\"_ _8\"></span>goodwill <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>brands, <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>incurred.<span class=\"_ _6b\"> </span>Amortisation<span class=\"_ _6b\"> </span>The cost of intangible assets less their esti<span class=\"_ _1\"></span>mated residual values is amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> using the straight-line method over their estimated useful<span class=\"_ _6b\"> </span>lives <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>generally <span class=\"_ _4\"></span>recognised <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _8\"></span>Goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>not<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>amortised. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>estimated <span class=\"_ _4\"></span>usefu<span class=\"_ _2\"></span>l <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ves <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>current <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>comparati<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">software <span class=\"_ _42\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other in<span class=\"_ _1\"></span>tangible assets <span class=\"_ _3d\"> </span> <span class=\"_ _13\"> </span>5 years<span class=\"_ _6b\"> </span></span></span>Amortisation methods, useful lives and<span class=\"_ _1\"></span> residual values are reviewed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Impairment of non-financial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>each <span class=\"_ _1\"></span>reporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>the Group re<span class=\"_ _1\"></span>views <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non-financial assets, <span class=\"_ _7\"></span>other than <span class=\"_ _1\"></span>deferred <span class=\"_ _7\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>investment<span class=\"_ _6b\"> </span>property, <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> de<span class=\"_ _1\"></span>termine whe<span class=\"_ _1\"></span>ther there <span class=\"_ _1\"></span>is an<span class=\"_ _1\"></span>y indication <span class=\"_ _7\"></span>of impairment. <span class=\"_ _1\"></span>If any <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch <span class=\"_ _1\"></span>indication exists, <span class=\"ff3\">then <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>recoverable amount<span class=\"_ _6b\"> </span></span>is estimated. Goodwill is tested annually for impairment.<span class=\"_ _6b\"> </span>For the purpose of <span class=\"_ _2\"></span>impairment testing<span class=\"_ _1\"></span>, assets that <span class=\"_ _2\"></span>cannot be tested individually are grouped togeth<span class=\"_ _2\"></span>er into the smallest group<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>f assets<span class=\"_ _6b\"> </span>that ge<span class=\"_ _1\"></span>nerates cash i<span class=\"_ _1\"></span>nflows from contin<span class=\"_ _1\"></span>uing use <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> largely independent <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> cash in<span class=\"_ _1\"></span>flows of other <span class=\"_ _1\"></span>assets or <span class=\"_ _1\"></span>groups of assets (the<span class=\"_ _6b\"> </span>\u201ccash<span class=\"ff1\">-</span>generating <span class=\"_ _7\"></span>unit\u201d <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>\u201cCGU\u201d). Goodwill <span class=\"_ _7\"></span>arising <span class=\"_ _7\"></span>from a <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mbination <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>allocated to <span class=\"_ _7\"></span>CGUs <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>groups <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>CGUs <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>expe<span class=\"ff1\">ct<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span></span>to benefit from the synergies of the combinati<span class=\"_ _1\"></span>on.<span class=\"_ _6b\"> </span>The recoverabl<span class=\"_ _1\"></span>e amount of an<span class=\"_ _1\"></span> asset or CG<span class=\"_ _1\"></span>U is the gre<span class=\"_ _1\"></span>ater of its value-<span class=\"lse\">in</span>-use and its <span class=\"_ _1\"></span>fair value less <span class=\"_ _1\"></span>costs to sell. <span class=\"_ _1\"></span>In assessing value-<span class=\"ls17\">in</span>-use,<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"> </span>estimated <span class=\"_ _5\"> </span>future <span class=\"_ _5\"> </span>cash <span class=\"_ _9\"> </span>flows<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>discounted <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>their <span class=\"_ _5\"> </span>present <span class=\"_ _9\"> </span>value  u<span class=\"_ _1\"></span>sing <span class=\"_ _9\"> </span>a  pre-tax <span class=\"_ _5\"> </span>discount <span class=\"_ _5\"> </span>rate <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>reflects <span class=\"_ _9\"> </span>cur<span class=\"_ _2\"></span>rent <span class=\"_ _9\"> </span>market<span class=\"_ _6b\"> </span>assessments of the time value of money and the ri<span class=\"_ _1\"></span>sks specific to the asset or CGU<span class=\"lsa\">. </span>An impairment loss is recognised if the carrying amount of an asset or a CGU exceeds its recoverab<span class=\"_ _1\"></span>le amount.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>corporate <span class=\"_ _1\"></span>assets<span class=\"ff1\">, <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _3c\"></span>than <span class=\"_ _1\"></span>goodwill, <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>generate <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>inflows <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>use<span class=\"_ _2\"></span>d <span class=\"_ _3c\"></span>by <span class=\"_ _1\"></span>more <span class=\"_ _7\"></span>than <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>CGU. <span class=\"_ _7\"></span>Corpora<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>assets are all<span class=\"_ _1\"></span>ocated to CGUs on <span class=\"_ _1\"></span>a reasonable <span class=\"_ _1\"></span>and consistent basis and <span class=\"_ _1\"></span>tested for impairment <span class=\"_ _1\"></span>as part of the <span class=\"_ _1\"></span>testing of the <span class=\"_ _1\"></span>CGU<span class=\"_ _2\"></span>s to which<span class=\"_ _6b\"> </span>the corporate assets are allocated.<span class=\"_ _6b\"> </span>Impairment <span class=\"_ _2\"></span>losses <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Impairment <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>CGUs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>duce <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>carrying amount of <span class=\"_ _2\"></span>any goodwill <span class=\"_ _2\"></span>allocated to the CGU <span class=\"_ _2\"></span>and then <span class=\"_ _2\"></span>to reduce the c<span class=\"_ _2\"></span>arrying amount of t<span class=\"_ _2\"></span>he other assets i<span class=\"_ _2\"></span>n the uni<span class=\"_ _4\"></span>t (group <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>units) on a pro-rata basis.<span class=\"_ _6b\"> </span>An <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss i<span class=\"_ _2\"></span>n re<span class=\"_ _2\"></span>spect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>eversed. <span class=\"_ _2\"></span>For o<span class=\"_ _2\"></span>ther assets, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exten<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>asset\u2019s carrying amount does n<span class=\"_ _1\"></span>ot exceed the carrying<span class=\"_ _1\"></span> amount that would have been<span class=\"_ _1\"></span> determined, net of depreciation or amor<span class=\"_ _2\"></span><span class=\"ff1\">tisation, if<span class=\"_ _6b\"> </span></span>no impairment loss had been recognised.<span class=\"_ _6b\"> </span>Provisions<span class=\"_ _6b\"> </span>A <span class=\"_ _2\"></span>provision i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised if, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>past eve<span class=\"_ _2\"></span>nt, th<span class=\"_ _2\"></span>e Grou<span class=\"_ _2\"></span>p <span class=\"_ _2\"></span>has a <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esent le<span class=\"_ _2\"></span>gal or <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nstru<span class=\"_ _1\"></span>ctive <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>can <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>estimated<span class=\"_ _6b\"> </span>reliably, and <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is probable <span class=\"_ _2\"></span>that a<span class=\"_ _2\"></span>n outflow <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>bene<span class=\"_ _1\"></span>fits <span class=\"_ _2\"></span>will be r<span class=\"_ _2\"></span>equired to <span class=\"_ _2\"></span>settle th<span class=\"_ _2\"></span>e obligation. <span class=\"_ _2\"></span>Provision<span class=\"_ _2\"></span>s are <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>by<span class=\"_ _6b\"> </span>discounting the <span class=\"_ _2\"></span>expected future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>rate that <span class=\"_ _2\"></span>reflects current <span class=\"_ _2\"></span>market assessme<span class=\"_ _2\"></span>nts of <span class=\"_ _2\"></span>the time <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and,<span class=\"_ _6b\"> </span>where appropriate, the risks specific to the liability.<span class=\"_ _6b\"> </span>Financial guarantees and loan commitments<span class=\"_ _6b\"> </span>Financial guarantees <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>contracts that<span class=\"_ _2\"></span> require <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group to<span class=\"_ _2\"></span> make <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>reimburse <span class=\"_ _2\"></span>the hol<span class=\"_ _2\"></span>der for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>loss that <span class=\"_ _8\"></span>it <span class=\"_ _2\"></span>incurs<span class=\"_ _6b\"> </span>because a sp<span class=\"_ _1\"></span>ecified debtor fails to make <span class=\"_ _1\"></span>payment when it <span class=\"_ _1\"></span>is due in accordance <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith the <span class=\"_ _1\"></span>terms of a debt i<span class=\"_ _1\"></span>nstrument. Loan co<span class=\"_ _2\"></span>mmitments<span class=\"_ _6b\"> </span>are firm commitments to provide credit under pre-specified terms and conditions.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>guarantees <span class=\"_ _2\"></span>issued <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>loan <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitments <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>erest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>initially <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value. <span class=\"_ _2\"></span>Subsequently,<span class=\"_ _6b\"> </span>they <span class=\"_ _2\"></span>are m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>determined in <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>less,<span class=\"_ _6b\"> </span>when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.<span class=\"_ _2\"></span> Other loan commitments<span class=\"_ _6b\"> </span>issued are measured at the sum o<span class=\"_ _2\"></span>f (i) the loss allowance determined in accordance with IFRS 9 and (<span class=\"_ _2\"></span>ii) the amount of any fees<span class=\"_ _2\"></span> received<span class=\"_ _6b\"> </span>less,  if <span class=\"_ _6\"> </span>the  c<span class=\"_ _2\"></span>ommitment  is  u<span class=\"_ _2\"></span>nlikely  to <span class=\"_ _6\"> </span>result  in <span class=\"_ _6\"> </span>a  sp<span class=\"_ _2\"></span>ecific  len<span class=\"_ _2\"></span>ding  arrangement, <span class=\"_ _6\"> </span>the  cumulative <span class=\"_ _6\"> </span>amount  of <span class=\"_ _6\"> </span>income <span class=\"_ _6\"> </span>recognised.<span class=\"_ _6b\"> </span>Derecognition policies in Accounting Policy <span class=\"ls2\">3.</span>9.3 are applied to loan commitments issued and held.<span class=\"_ _6b\"> </span>The Group has not issued any loan commitments that are measured at fair value through profit or loss.<span class=\"_ _6b\"> </span>Liabilities arising from financial guarantees and loan commitments are included within provis<span class=\"_ _1\"></span>ions.<span class=\"_ _6b\"> </span>Employee benefits<span class=\"_ _6b\"> </span>Defined contributio<span class=\"_ _2\"></span>n plans<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Malta-registered <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>entities <span class=\"_ _7\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _7\"></span>a defined <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>ontribution <span class=\"_ _3c\"></span>state <span class=\"_ _1\"></span>pension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>accordance <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Maltese <span class=\"_ _3c\"></span>le<span class=\"_ _2\"></span>gislation<span class=\"_ _2\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Other <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>contribute <span class=\"_ _1\"></span>to othe<span class=\"_ _1\"></span>r defined<span class=\"_ _1\"></span> contribution <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>lans. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>doe<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>not have <span class=\"_ _7\"></span>a commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he p<span class=\"_ _1\"></span>aym<span class=\"_ _2\"></span>ent <span class=\"_ _1\"></span>of fixed<span class=\"_ _6b\"> </span>contributions. <span class=\"_ _2\"></span>Related <span class=\"_ _4\"></span>costs <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _4\"></span>benefit <span class=\"_ _4\"></span>expense <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>periods <span class=\"_ _4\"></span>during <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>serv<span class=\"_ _4\"></span>ices <span class=\"_ _4\"></span>are<span class=\"_ _6b\"> </span>rendered by employees.<span class=\"_ _6b\"> </span>S<span class=\"ls1e\">hare</span>-based payment t<span class=\"_ _2\"></span>ransactions<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>grant <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity-settled <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>hare-based <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>aw<span class=\"_ _2\"></span>ards <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>stock <span class=\"_ _2\"></span>options) <span class=\"_ _4\"></span>granted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an<span class=\"_ _6b\"> </span>employee <span class=\"_ _1\"></span>expense, with <span class=\"_ _7\"></span>a corresponding increase <span class=\"_ _1\"></span>in e<span class=\"_ _1\"></span>quity, over th<span class=\"_ _1\"></span>e pe<span class=\"_ _1\"></span>riod in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span> employees <span class=\"_ _1\"></span>unconditionally <span class=\"_ _1\"></span>become entitled to<span class=\"_ _6b\"> </span>the awards. <span class=\"_ _2\"></span>The amount <span class=\"_ _2\"></span>recognised as <span class=\"_ _2\"></span>an expense <span class=\"_ _2\"></span>is adjusted <span class=\"_ _2\"></span>to reflect <span class=\"_ _2\"></span>the number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share awards fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the related <span class=\"_ _2\"></span>servi<span class=\"_ _2\"></span>ce and<span class=\"_ _6b\"> </span>non-market performance <span class=\"_ _1\"></span>vesting conditions <span class=\"_ _1\"></span>are expected to be <span class=\"_ _1\"></span>met such that <span class=\"_ _1\"></span>the amount ultimately re<span class=\"_ _1\"></span>cognised as an expense is based<span class=\"_ _6b\"> </span>on the number of awards that meet the rel<span class=\"_ _1\"></span>ated service and non-<span class=\"_ _2\"></span>market performance<span class=\"_ _1\"></span> conditions at the vesting date.<span class=\"_ _6b\"> </span>For <span class=\"_ _4\"></span>share-based <span class=\"_ _4\"></span>payment <span class=\"_ _8\"></span>awards <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>non-vesting <span class=\"_ _4\"></span>conditions, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>grant-date <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>share-based <span class=\"_ _4\"></span>payme<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _8\"></span>to<span class=\"_ _6b\"> </span>reflect such conditions and there is no true-up for differences between expe<span class=\"_ _1\"></span>cted and actual outcomes.<span class=\"_ _6b\"> </span>Share capital<span class=\"_ _6b\"> </span>Ordinar<span class=\"_ _2\"></span>y shares<span class=\"_ _6b\"> </span>Ordinary shares <span class=\"_ _2\"></span>are classified <span class=\"_ _2\"></span>as equity. <span class=\"_ _2\"></span>Incremental co<span class=\"_ _2\"></span>sts directly attributable <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>issue o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>equity instrument are <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>ducted <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>the initial measurement of the equity instruments.<span class=\"_ _6b\"> </span>Repurch<span class=\"_ _2\"></span>ase of share capital When s<span class=\"_ _2\"></span>hare cap<span class=\"_ _2\"></span>ital r<span class=\"_ _2\"></span>ecognised a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>equity i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>repurchased, t<span class=\"_ _2\"></span>he amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>paid, i<span class=\"_ _2\"></span>ncluding <span class=\"_ _2\"></span>directly attr<span class=\"_ _2\"></span>ibutable<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised as a change in equity. Repurchased shares are classified as tre<span class=\"_ _1\"></span>asury shares and presented as a deduction from<span class=\"_ _2\"></span> total equity.<span class=\"_ _6b\"> </span>When such shares are later reissued, sold or cancelled, the consideration received is recognised<span class=\"_ _1\"></span> as a c<span class=\"_ _2\"></span>hange<span class=\"_ _1\"></span> in equity. No ga<span class=\"_ _2\"></span>in or loss is<span class=\"_ _6b\"> </span>recognised in the Statement of Profit or Loss.<span class=\"_ _6b\"> </span>Earnings per share<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group p<span class=\"_ _1\"></span>resents basic <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _1\"></span>diluted <span class=\"_ _1\"></span>earnings <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>share (<span class=\"ff3\">\u201c</span>EPS<span class=\"ff3\">\u201d</span>) data <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rdinary <span class=\"_ _1\"></span>shares. <span class=\"_ _1\"></span>Basic <span class=\"_ _1\"></span>EPS is <span class=\"_ _7\"></span>calcu<span class=\"_ _2\"></span>lated <span class=\"_ _1\"></span>by dividin<span class=\"_ _1\"></span>g the <span class=\"_ _7\"></span>pr<span class=\"_ _2\"></span>ofit<span class=\"_ _6b\"> </span>or loss that is attributable to ordinary shareholders of the Bank by the weighted average number of ordinary shares outstandi<span class=\"_ _2\"></span>ng during<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Diluted <span class=\"_ _4\"></span>EPS <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>adjusting <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ordinary <span class=\"_ _4\"></span>shareholders <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>weighted <span class=\"_ _4\"></span>average<span class=\"_ _6b\"> </span>number of ordinary shares outstanding for the e<span class=\"_ _1\"></span>ffects of all dilutive potential ordinary shares, which comprise share options granted to<span class=\"_ _6b\"> </span>employees.<span class=\"_ _6b\"> </span>As at <span class=\"ls2\">31 </span>December <span class=\"ls2\">202</span>5 and <span class=\"ls2\">202</span>4, basic and diluted earnings per share were equal.<span class=\"_ _6b\"> </span>Segment reporting<span class=\"_ _6b\"> </span>An <span class=\"_ _4\"></span>operating <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>gment <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>omponent <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _4\"></span>engage<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>tivities <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>may <span class=\"_ _8\"></span>earn <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>evenues <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>inc<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span><span class=\"ls7\">r<span class=\"_ _6b\"> </span></span>expenses, <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>revenues <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>transactions <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>omponents, <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>operati<span class=\"_ _4\"></span><span class=\"ff1\">ng<span class=\"_ _6b\"> </span></span>results are reviewed regularly by Ex<span class=\"_ _2\"></span>ecutive Manag<span class=\"_ _1\"></span>ement (being the chief operating decision maker)<span class=\"_ _2\"></span> to make decisions about resources<span class=\"_ _6b\"> </span>allocated <span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span>ach seg<span class=\"_ _1\"></span>ment and <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssess <span class=\"_ _1\"></span>its p<span class=\"_ _1\"></span>erformance, <span class=\"_ _1\"></span>and for <span class=\"_ _7\"></span>wh<span class=\"_ _2\"></span>ich d<span class=\"_ _1\"></span>iscrete <span class=\"_ _1\"></span>financial information <span class=\"_ _7\"></span>is available.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Segment <span class=\"_ _1\"></span>results that <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span>reported to Executive Management include items that are directly attributable to a segment as well as those that can be alloc<span class=\"_ _2\"></span>ated on a<span class=\"_ _6b\"> </span>reasonable basis.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "Business combinations<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combinations <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquisition <span class=\"_ _2\"></span>method <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>meet<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> definition of a business and control is trans<span class=\"_ _1\"></span>ferred to the Group. <span class=\"_ _2\"></span> In determining whether a particular set of activitie<span class=\"_ _1\"></span>s and assets is a business, the Group assesses whether the set of asse<span class=\"_ _1\"></span>ts a<span class=\"_ _2\"></span>nd activities<span class=\"_ _6b\"> </span> acquired <span class=\"_ _1\"></span>includes, <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>a minimum, an<span class=\"_ _1\"></span> inpu<span class=\"_ _1\"></span>t and <span class=\"_ _1\"></span>substantive <span class=\"_ _1\"></span>process and <span class=\"_ _7\"></span>whether the acq<span class=\"_ _1\"></span>uired set <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>the ab<span class=\"_ _1\"></span>ility to <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duce <span class=\"_ _7\"></span>out<span class=\"_ _2\"></span>puts. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span> Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>option <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pply <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span>concentration <span class=\"_ _2\"></span>test\u2019 <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>permits <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>simplified <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>activi<span class=\"_ _4\"></span><span class=\"ff1\">ties <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>assets <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>business. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"></span>optional <span class=\"_ _9\"></span>concentration <span class=\"_ _8\"></span>test <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>met <span class=\"_ _9\"> </span>if <span class=\"_ _9\"> </span>substantially <span class=\"_ _8\"></span>all <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>gross <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"></span>acquired <span class=\"_ _9\"></span>is<span class=\"_ _6b\"> </span> concentrated <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>single <span class=\"_ _8\"></span>identifiable <span class=\"_ _9\"></span>asset <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>group <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>similar <span class=\"_ _8\"></span>identifiable <span class=\"_ _4\"></span>assets. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>acq<span class=\"_ _2\"></span>uisition <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span> generally measured at fair <span class=\"_ _2\"></span>value, as are the <span class=\"_ _2\"></span>identifiable net assets <span class=\"_ _2\"></span>acquired. Any goo<span class=\"_ _2\"></span>dwill that aris<span class=\"_ _2\"></span>es is tested annually <span class=\"_ _2\"></span>for impairment.<span class=\"_ _6b\"> </span> Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs<span class=\"_ _1\"></span> are expensed as incurred, excep<span class=\"_ _2\"></span>t if related<span class=\"_ _6b\"> </span> to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>issue <span class=\"_ _7\"></span>of deb<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>equity <span class=\"_ _7\"></span>securities<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\">The <span class=\"_ _7\"></span>consideration tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>does <span class=\"_ _7\"></span>not i<span class=\"_ _1\"></span>nclude <span class=\"_ _7\"></span>amounts <span class=\"_ _1\"></span>related <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>settlement <span class=\"_ _7\"></span>of p<span class=\"_ _1\"></span>re-existing<span class=\"_ _6b\"> </span></span></span><span class=\"lsa\"><span class=\"ls0\"> </span></span>relationships. Such amounts are <span class=\"_ _2\"></span>generally recognised in profit <span class=\"_ _2\"></span>or loss.<span class=\"_ _2\"></span> As at 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025 </span>an<span class=\"_ _2\"></span>d 31 December 2024 <span class=\"_ _2\"></span>the Group d<span class=\"_ _2\"></span>oes<span class=\"_ _6b\"> </span> not have any goodwill recognised in the Statement of Financial Position.<span class=\"_ _6b\"> </span> Any <span class=\"_ _2\"></span>contingent consideration <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isition. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>bligati<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _2\"></span>continge<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span> meets t<span class=\"_ _2\"></span>he d<span class=\"_ _2\"></span>efinition o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>equity, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>rem<span class=\"_ _2\"></span>easured, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settlement is <span class=\"_ _2\"></span>accounted <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span> equity. <span class=\"_ _1\"></span>Otherwise, other conti<span class=\"_ _1\"></span>ngent consideration is <span class=\"_ _1\"></span>remeasured at fair<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>at each reportin<span class=\"_ _1\"></span>g date and s<span class=\"_ _1\"></span>ubsequent changes in the fair<span class=\"_ _6b\"> </span> value of the contingent consideration are re<span class=\"_ _1\"></span>cognised in profit or loss. <span class=\"_ _2\"></span> If <span class=\"_ _9\"></span>share-<span class=\"ff3\">based <span class=\"_ _8\"></span>payment <span class=\"_ _9\"></span>awards <span class=\"_ _9\"> </span>(replacement <span class=\"_ _8\"></span>awards) <span class=\"_ _9\"> </span>are <span class=\"_ _9\"></span>required <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _9\"> </span>exchanged <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>awards <span class=\"_ _8\"></span>held <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>quiree\u2019s <span class=\"_ _8\"></span>employees<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>(acquiree\u2019s <span class=\"_ _7\"></span>award<span class=\"_ _2\"></span>s), <span class=\"_ _1\"></span>then <span class=\"_ _7\"></span>al<span class=\"_ _2\"></span>l <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>a portion <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> acquire<span class=\"_ _1\"></span>r\u2019s <span class=\"_ _1\"></span>replacement <span class=\"_ _1\"></span>awards <span class=\"_ _1\"></span>is in<span class=\"_ _1\"></span>cluded in <span class=\"_ _7\"></span>measuring the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span><span class=\"ff1\">nsideration<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>transferred <span class=\"_ _5\"> </span>in  the <span class=\"_ _5\"> </span>business  combin<span class=\"_ _1\"></span>ation. <span class=\"_ _5\"> </span>This  determination <span class=\"_ _5\"> </span>is  based <span class=\"_ _5\"> </span>on  the <span class=\"_ _5\"> </span>market-<span class=\"_ _2\"></span>based  me<span class=\"_ _1\"></span>asure  of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>replacement  awards<span class=\"_ _6b\"> </span> compared <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>market-<span class=\"_ _2\"></span><span class=\"ff3\">based <span class=\"_ _2\"></span>measure <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquiree\u2019s <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extent <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>replacement <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>pre<span class=\"_ _2\"></span></span>-<span class=\"_ _6b\"> </span>combination service.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-472": {
   "value": "Business combinations<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combinations <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquisition <span class=\"_ _2\"></span>method <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>meet<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>definition of a business and control is trans<span class=\"_ _1\"></span>ferred to the Group. In determining whether a particular set of activitie<span class=\"_ _1\"></span>s and assets is a business, the Group assesses whether the set of asse<span class=\"_ _1\"></span>ts a<span class=\"_ _2\"></span>nd activities<span class=\"_ _6b\"> </span>acquired <span class=\"_ _1\"></span>includes, <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>a minimum, an<span class=\"_ _1\"></span> inpu<span class=\"_ _1\"></span>t and <span class=\"_ _1\"></span>substantive <span class=\"_ _1\"></span>process and <span class=\"_ _7\"></span>whether the acq<span class=\"_ _1\"></span>uired set <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>the ab<span class=\"_ _1\"></span>ility to <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>duce <span class=\"_ _7\"></span>out<span class=\"_ _2\"></span>puts. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>option <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pply <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span>concentration <span class=\"_ _2\"></span>test\u2019 <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>permits <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>simplified <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>activi<span class=\"_ _4\"></span><span class=\"ff1\">ties <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>business. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"></span>optional <span class=\"_ _9\"></span>concentration <span class=\"_ _8\"></span>test <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>met <span class=\"_ _9\"> </span>if <span class=\"_ _9\"> </span>substantially <span class=\"_ _8\"></span>all <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>gross <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"></span>acquired <span class=\"_ _9\"></span>is<span class=\"_ _6b\"> </span>concentrated <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>single <span class=\"_ _8\"></span>identifiable <span class=\"_ _9\"></span>asset <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>group <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>similar <span class=\"_ _8\"></span>identifiable <span class=\"_ _4\"></span>assets. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>acq<span class=\"_ _2\"></span>uisition <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>generally measured at fair <span class=\"_ _2\"></span>value, as are the <span class=\"_ _2\"></span>identifiable net assets <span class=\"_ _2\"></span>acquired. Any goo<span class=\"_ _2\"></span>dwill that aris<span class=\"_ _2\"></span>es is tested annually <span class=\"_ _2\"></span>for impairment.<span class=\"_ _6b\"> </span>Any gain on a bargain purchase is recognised in profit or loss immediately. Transaction costs<span class=\"_ _1\"></span> are expensed as incurred, excep<span class=\"_ _2\"></span>t if related<span class=\"_ _6b\"> </span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>issue <span class=\"_ _7\"></span>of deb<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>equity <span class=\"_ _7\"></span>securities<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\">The <span class=\"_ _7\"></span>consideration tr<span class=\"_ _1\"></span>ansferred <span class=\"_ _1\"></span>does <span class=\"_ _7\"></span>not i<span class=\"_ _1\"></span>nclude <span class=\"_ _7\"></span>amounts <span class=\"_ _1\"></span>related <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>settlement <span class=\"_ _7\"></span>of p<span class=\"_ _1\"></span>re-existing<span class=\"_ _6b\"> </span></span></span>relationships. Such amounts are <span class=\"_ _2\"></span>generally recognised in profit <span class=\"_ _2\"></span>or loss.<span class=\"_ _2\"></span> As at 31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025 </span>an<span class=\"_ _2\"></span>d 31 December 2024 <span class=\"_ _2\"></span>the Group d<span class=\"_ _2\"></span>oes<span class=\"_ _6b\"> </span>not have any goodwill recognised in the Statement of Financial Position.<span class=\"_ _6b\"> </span>Any <span class=\"_ _2\"></span>contingent consideration <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>acqu<span class=\"_ _1\"></span>isition. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>bligati<span class=\"_ _1\"></span>on <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>pay <span class=\"_ _2\"></span>continge<span class=\"_ _1\"></span>nt <span class=\"_ _2\"></span>conside<span class=\"_ _2\"></span>ration t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>meets t<span class=\"_ _2\"></span>he d<span class=\"_ _2\"></span>efinition o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>equity, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>rem<span class=\"_ _2\"></span>easured, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settlement is <span class=\"_ _2\"></span>accounted <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span>equity. <span class=\"_ _1\"></span>Otherwise, other conti<span class=\"_ _1\"></span>ngent consideration is <span class=\"_ _1\"></span>remeasured at fair<span class=\"_ _1\"></span> value <span class=\"_ _1\"></span>at each reportin<span class=\"_ _1\"></span>g date and s<span class=\"_ _1\"></span>ubsequent changes in the fair<span class=\"_ _6b\"> </span>value of the contingent consideration are re<span class=\"_ _1\"></span>cognised in profit or loss. If <span class=\"_ _9\"></span>share-<span class=\"ff3\">based <span class=\"_ _8\"></span>payment <span class=\"_ _9\"></span>awards <span class=\"_ _9\"> </span>(replacement <span class=\"_ _8\"></span>awards) <span class=\"_ _9\"> </span>are <span class=\"_ _9\"></span>required <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _9\"> </span>exchanged <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>awards <span class=\"_ _8\"></span>held <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>quiree\u2019s <span class=\"_ _8\"></span>employees<span class=\"_ _6b\"> </span></span>(acquiree\u2019s <span class=\"_ _7\"></span>award<span class=\"_ _2\"></span>s), <span class=\"_ _1\"></span>then <span class=\"_ _7\"></span>al<span class=\"_ _2\"></span>l <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>a portion <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> acquire<span class=\"_ _1\"></span>r\u2019s <span class=\"_ _1\"></span>replacement <span class=\"_ _1\"></span>awards <span class=\"_ _1\"></span>is in<span class=\"_ _1\"></span>cluded in <span class=\"_ _7\"></span>measuring the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span><span class=\"ff1\">nsideration<span class=\"_ _6b\"> </span></span>transferred <span class=\"_ _5\"> </span>in  the <span class=\"_ _5\"> </span>business  combin<span class=\"_ _1\"></span>ation. <span class=\"_ _5\"> </span>This  determination <span class=\"_ _5\"> </span>is  based <span class=\"_ _5\"> </span>on  the <span class=\"_ _5\"> </span>market-<span class=\"_ _2\"></span>based  me<span class=\"_ _1\"></span>asure  of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>replacement  awards<span class=\"_ _6b\"> </span>compared <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>market-<span class=\"_ _2\"></span><span class=\"ff3\">based <span class=\"_ _2\"></span>measure <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>acquiree\u2019s <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extent <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>replacement <span class=\"_ _4\"></span>awards <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>pre<span class=\"_ _2\"></span></span>-<span class=\"_ _6b\"> </span>combination service.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-473": {
   "value": "Subsidiaries<span class=\"_ _6b\"> </span>Subsidiaries are<span class=\"_ _1\"></span> entities controlled b<span class=\"_ _1\"></span>y the Group. The<span class=\"_ _1\"></span> Group \u2018controls\u2019 an <span class=\"_ _7\"></span>en<span class=\"_ _2\"></span>tity <span class=\"_ _1\"></span>if it is <span class=\"_ _1\"></span>exposed to, or has <span class=\"_ _1\"></span>rights to, vari<span class=\"ff1\">ab<span class=\"_ _2\"></span>le <span class=\"_ _1\"></span>returns from<span class=\"_ _6b\"> </span></span>its <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nvolvement <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>bility <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>affect <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hose <span class=\"_ _4\"></span>returns <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>power <span class=\"_ _8\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>entity.<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Th<span class=\"_ _4\"></span>e <span class=\"_ _4\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>reassesses<span class=\"_ _6b\"> </span>whether it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>control if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are changes <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>one o<span class=\"_ _2\"></span>r more <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the elements o<span class=\"_ _2\"></span>f control. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>includes circumstances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which p<span class=\"_ _4\"></span>rotective<span class=\"_ _6b\"> </span>rights held (e.g. those resulting from a lending rel<span class=\"_ _1\"></span>ationship) become substantive and lead to the Grou<span class=\"_ _2\"></span>p having power over an investee.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>subsidiaries <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>included <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>consolidated <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>statements <span class=\"_ _1\"></span>from <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntrol<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>commences<span class=\"_ _6b\"> </span>until the date on which control ceases<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span> Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span> impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "N<span class=\"ls1a\">on</span>-controlling inter<span class=\"_ _2\"></span>ests<span class=\"_ _6b\"> </span> N<span class=\"ls3\">on</span>-controlling<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>interests<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>initially <span class=\"_ _9\"></span>measured <span class=\"_ _4\"></span><span class=\"ff3\">at <span class=\"_ _9\"></span>their <span class=\"_ _8\"></span>proportio<span class=\"_ _2\"></span>nate <span class=\"_ _4\"></span>share <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>acquiree\u2019s <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>dentifiable <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>date<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>acquisition. <span class=\"_ _1\"></span>Changes <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>in a <span class=\"_ _1\"></span>subsidiary <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>do not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>a loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>control <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>accounted <span class=\"_ _1\"></span>for as<span class=\"_ _1\"></span> e<span class=\"_ _1\"></span>qu<span class=\"ff1\">i<span class=\"_ _2\"></span>ty <span class=\"_ _1\"></span>transactions.<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-474": {
   "value": "Non-controlling interests Non-controlling interests are initially measured at their proportionate share of the acquiree\u2019s identifiable net assets at the date of acquisition. Changes in the Group\u2019s interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfMeasurementBasisForNoncontrollingInterestInAcquireeRecognisedAtAcquisitionDate",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-475": {
   "value": "Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "Non-current assets (or <span class=\"_ _2\"></span>disposal groups) held for sale and discon<span class=\"_ _2\"></span>tinued operations<span class=\"_ _6b\"> </span>Non-current ass<span class=\"_ _1\"></span>ets (or <span class=\"_ _1\"></span>disposal <span class=\"_ _1\"></span>groups) are <span class=\"_ _1\"></span>classified <span class=\"_ _1\"></span>as h<span class=\"_ _1\"></span>eld for sale<span class=\"_ _1\"></span> if <span class=\"_ _1\"></span>their <span class=\"_ _1\"></span>carrying amount <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _1\"></span>be re<span class=\"_ _1\"></span>covered p<span class=\"_ _1\"></span>rincipally through a s<span class=\"_ _1\"></span>ale<span class=\"_ _6b\"> </span>transaction <span class=\"_ _7\"></span>rather <span class=\"_ _1\"></span>than <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontinuing <span class=\"_ _7\"></span>use <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>a sale <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>considered <span class=\"_ _1\"></span>highly <span class=\"_ _7\"></span>probable. <span class=\"_ _1\"></span>They <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the lower <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>eir <span class=\"_ _1\"></span>carrying<span class=\"_ _6b\"> </span>amount <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>fair <span class=\"_ _9\"> </span>val<span class=\"_ _2\"></span>ue <span class=\"_ _8\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>sell, <span class=\"_ _8\"></span>except <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>those <span class=\"_ _9\"> </span>asset<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>not <span class=\"_ _9\"> </span>within <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>scope <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>measur<span class=\"_ _4\"></span>ement<span class=\"_ _6b\"> </span>requirements <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>IFRS <span class=\"_ _7\"></span>5<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>\u2018Non<span class=\"ff1\">-</span>current Asse<span class=\"_ _1\"></span>ts Held <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>Sale and Dis<span class=\"_ _1\"></span>continued <span class=\"_ _1\"></span>Operations\u2019, su<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>as those <span class=\"ff1\">measured <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cordance <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>IFRS<span class=\"_ _6b\"> </span></span>9.<span class=\"_ _6b\"> </span>An impairment loss is recognised for any initial or subsequent write-dow<span class=\"_ _2\"></span>n of the asset (or disposal group) to fair value less costs to sell.<span class=\"_ _6b\"> </span>A gain <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>any subsequent increases <span class=\"_ _2\"></span>in fair <span class=\"_ _2\"></span>value less <span class=\"_ _2\"></span>costs to <span class=\"_ _2\"></span>sell o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>asset (or <span class=\"_ _2\"></span>disposal group),<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>but not <span class=\"_ _2\"></span>in excess <span class=\"_ _2\"></span>of any<span class=\"_ _6b\"> </span>cumulative <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised. <span class=\"_ _2\"></span>A <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sale <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non<span class=\"_ _2\"></span>-current<span class=\"_ _6b\"> </span>asset (or disposal group) is recognised at the date of derecognition.<span class=\"_ _6b\"> </span>Non-current assets (including those that are part of a disposal gro<span class=\"_ _2\"></span>up) are not depreciated or amortised while they are classified<span class=\"_ _2\"></span> as held<span class=\"_ _6b\"> </span>for <span class=\"_ _1\"></span>sale. <span class=\"_ _7\"></span>Interest an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>expenses <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>liabilities of <span class=\"_ _7\"></span>a disposal <span class=\"_ _7\"></span>group <span class=\"_ _1\"></span>classified <span class=\"_ _7\"></span>as held <span class=\"_ _7\"></span>for sale<span class=\"_ _1\"></span> continue <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>be recognised.<span class=\"_ _6b\"> </span>Non-current assets classified as held for sale and the assets of a disposal group classified as <span class=\"_ _2\"></span>held for sale are presented separ<span class=\"_ _2\"></span>ately from<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>other <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>Statement <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _9\"></span>position. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>liabilities <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>disposal <span class=\"_ _9\"> </span>group <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>as <span class=\"_ _9\"> </span>held <span class=\"_ _9\"> </span>for  sale <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>present<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>separately from other liabilities in the<span class=\"_ _1\"></span> Statement of financial position.<span class=\"_ _6b\"> </span>A disco<span class=\"_ _2\"></span>ntin<span class=\"_ _1\"></span>ued o<span class=\"_ _2\"></span>peration is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>component of <span class=\"_ _2\"></span>the Grou<span class=\"_ _2\"></span>p\u2019s business, <span class=\"_ _2\"></span>the o<span class=\"_ _2\"></span>perations and <span class=\"_ _2\"></span>cash flo<span class=\"_ _2\"></span>ws of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>can be <span class=\"_ _2\"></span>clearly <span class=\"_ _2\"></span>distin<span class=\"_ _2\"></span><span class=\"ff1\">guished<span class=\"_ _6b\"> </span></span>from the rest of the Group and which:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">represe<span class=\"_ _1\"></span>nts a separate major line of business or geographic area of operations;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is part of a single<span class=\"_ _1\"></span> coordinated plan to dispose of a separate major line of business or geographic area of operations; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">is a subsidiary acqu<span class=\"_ _1\"></span>ired exclusively with a view to re-<span class=\"lsf\">sell.<span class=\"_ _6b\"> </span></span></span></span>Classification a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation oc<span class=\"_ _2\"></span>curs a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>earlier of <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>meets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>las<span class=\"_ _2\"></span>sified as<span class=\"_ _6b\"> </span>held for sale.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operation <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>discontinued <span class=\"_ _2\"></span>operation, <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>omparative <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>-presented as<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>if<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>operation <span class=\"_ _8\"></span>had <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>discontinued <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>start <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>comparative <span class=\"_ _8\"></span>year. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>results <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>disco<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ed <span class=\"_ _8\"></span>operations <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>sented<span class=\"_ _6b\"> </span>separately in the Statement of profit or loss.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Foreign curren<span class=\"_ _2\"></span>cy transactions<span class=\"_ _6b\"> </span>Transactions <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currencies <span class=\"_ _2\"></span>are tra<span class=\"_ _2\"></span>nslated i<span class=\"_ _2\"></span>nto <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the operation <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchan<span class=\"_ _4\"></span>ge <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the date of the transaction. Monetary <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>liabilities denominate<span class=\"_ _1\"></span>d in <span class=\"_ _7\"></span>foreign currencies <span class=\"_ _1\"></span>at th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>reporting d<span class=\"_ _1\"></span>ate are <span class=\"_ _7\"></span>translated into <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>functional cu<span class=\"_ _2\"></span>rrency <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>differe<span class=\"_ _2\"></span>nce <span class=\"_ _2\"></span>between<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>functional <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>beginning <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>payments <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>year, <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mortised<span class=\"_ _6b\"> </span>cost in foreign currency translated at the<span class=\"_ _1\"></span> spot exchange rate at the end of the year. Non-monetary <span class=\"_ _2\"></span>assets and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>in a <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>reign currency <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>translated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the fu<span class=\"_ _2\"></span>nctional curr<span class=\"_ _4\"></span>ency <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>spot <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>etermined. <span class=\"_ _2\"></span>Non-monetary <span class=\"_ _2\"></span>items <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>historical<span class=\"_ _6b\"> </span>cost in a foreign currency are translated using<span class=\"_ _1\"></span> the spot exchange rate at the date of the transaction.<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _4\"></span>cur<span class=\"_ _2\"></span>rency <span class=\"_ _4\"></span>diffe<span class=\"_ _2\"></span>rences <span class=\"_ _4\"></span>aris<span class=\"_ _2\"></span>ing <span class=\"_ _4\"></span>on <span class=\"_ _9\"></span>translation <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>generally <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _9\"></span>or <span class=\"_ _8\"></span>loss. <span class=\"_ _8\"></span>How<span class=\"_ _2\"></span>ever, <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>reign <span class=\"_ _4\"></span>currency <span class=\"_ _9\"></span>dif<span class=\"_ _2\"></span>ferences<span class=\"_ _6b\"> </span>arising from the translation of the following items are<span class=\"_ _1\"></span> recognised in OCI:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">equ<span class=\"_ _1\"></span>ity investments in respect of which an election has been made to present subsequent changes in fair value in OCI<span class=\"_ _2\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0 ls8\">a <span class=\"ls0\">financial liability designated <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>hedge of the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in a foreign op<span class=\"_ _2\"></span>eration to the <span class=\"_ _2\"></span>extent that the <span class=\"_ _2\"></span>hedge is effect<span class=\"_ _4\"></span>ive (see<span class=\"_ _6b\"> </span></span></span></span>Accounting Policy <span class=\"ls2\">3.</span>9.2.1); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>fying cash flow hedges to the extent that the hedge is effective.<span class=\"_ _6b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-415": {
   "value": "Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-476": {
   "value": "Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "Interest income and expense<span class=\"_ _6b\"> </span>Effective interest rate<span class=\"_ _6b\"> </span>Interest inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>expense are<span class=\"_ _2\"></span> recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest method. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ate<span class=\"_ _6b\"> </span>that exactly discounts estimated future cash payments or rece<span class=\"_ _1\"></span>ipts through the expected life of the financial instrument to:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the g<span class=\"_ _1\"></span>ross carrying amount of the financial asset; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the amortis<span class=\"_ _1\"></span>ed cost of the financial liability.<span class=\"_ _6b\"> </span></span></span>When calculating the <span class=\"_ _2\"></span>effective interest <span class=\"_ _2\"></span>rate for financial <span class=\"_ _2\"></span>instruments other t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>POCI financial <span class=\"_ _2\"></span>assets, the <span class=\"_ _2\"></span>Group estimates fu<span class=\"_ _2\"></span>ture cash<span class=\"_ _6b\"> </span>flows <span class=\"_ _4\"></span>considering <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>instrume<span class=\"_ _2\"></span>nt, <span class=\"_ _2\"></span>but <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>ECL. <span class=\"_ _4\"></span>For <span class=\"_ _9\"></span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>credit-adjusted <span class=\"_ _4\"></span>effec<span class=\"_ _2\"></span>tive<span class=\"_ _6b\"> </span>interest rate is calculated using estimated future cash flows including ECL.<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>the effective i<span class=\"_ _2\"></span>nterest rate includes <span class=\"_ _2\"></span>transaction costs and <span class=\"_ _2\"></span>fees and <span class=\"_ _2\"></span>points paid or <span class=\"_ _2\"></span>received that are <span class=\"_ _2\"></span>an in<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>egral part o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>effective <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _4\"></span>rate. <span class=\"_ _8\"></span>Trans<span class=\"_ _2\"></span>action <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _4\"></span>include <span class=\"_ _8\"></span>incremental <span class=\"_ _8\"></span>costs <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>directly <span class=\"_ _4\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>qui<span class=\"_ _2\"></span>sition <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>issue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>financial asset or financial liability.<span class=\"_ _6b\"> </span>Calculation of interest i<span class=\"_ _2\"></span>ncome and expense The <span class=\"_ _4\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>calculated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>liability. <span class=\"_ _1\"></span>In <span class=\"_ _1\"></span>calculating <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>income and <span class=\"_ _7\"></span>expense, the <span class=\"_ _1\"></span>effective <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>is ap<span class=\"_ _1\"></span>plied to <span class=\"_ _7\"></span>the gross carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>asset (when<span class=\"_ _6b\"> </span>the asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>credit impaired) <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>amortised co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability. Th<span class=\"_ _2\"></span>e effective <span class=\"_ _2\"></span>interest rate<span class=\"_ _2\"></span> is <span class=\"_ _2\"></span>revised as<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>resu<span class=\"_ _2\"></span>lt<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>re-<span class=\"_ _6b\"> </span>estimation of cash flows of floating rate instruments to reflect movements in market rates of interest.<span class=\"_ _6b\"> </span>However, <span class=\"_ _9\"> </span>for <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"></span>assets <span class=\"_ _9\"></span>that <span class=\"_ _9\"> </span>have <span class=\"_ _9\"></span>become <span class=\"_ _9\"> </span>credit-impaired<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>subsequent <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>in<span class=\"_ _2\"></span>itial <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>ecognition, <span class=\"_ _9\"></span>interest <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>calculated <span class=\"_ _9\"></span>by<span class=\"_ _6b\"> </span>applying <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>effective <span class=\"_ _9\"> </span>interest <span class=\"_ _9\"></span>rate <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>asset. <span class=\"_ _9\"> </span>If <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _9\"></span>then <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>calculation of interest income reverts to being applied on the gross carrying amount.<span class=\"_ _6b\"> </span>For <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>were <span class=\"_ _7\"></span>credit-impaired <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>initial <span class=\"_ _1\"></span>recognition, <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>income <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>plying <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>credit-a<span class=\"_ _2\"></span>djusted <span class=\"_ _7\"></span>effective<span class=\"_ _6b\"> </span>interest rate <span class=\"_ _1\"></span>to the amortis<span class=\"_ _1\"></span>ed cost of th<span class=\"_ _1\"></span>e asset. <span class=\"_ _1\"></span>The calculation <span class=\"_ _1\"></span>of interest income d<span class=\"_ _1\"></span>oes not <span class=\"_ _1\"></span>revert to a g<span class=\"_ _1\"></span>ross basis, even if the <span class=\"_ _1\"></span>credit risk<span class=\"_ _6b\"> </span>of the asset improves. Presentation<span class=\"_ _6b\"> </span>Interest income calculated using the effe<span class=\"_ _1\"></span>ctive interest method presented in the Statement of <span class=\"_ _2\"></span>Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial assets measured at amortised cost;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on deb<span class=\"_ _1\"></span>t instruments measured at fair value through other comprehensive income;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on other financi<span class=\"_ _1\"></span>al investments at fair value through profit or loss, and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest income on tradi<span class=\"_ _1\"></span>ng assets.<span class=\"_ _6b\"> </span></span></span>Interest expense presented in the Statement of Profit or Loss and OCI includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest on fin<span class=\"_ _1\"></span>ancial liabilities measured at amortised cost; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">negati<span class=\"_ _1\"></span>ve interest on financial investments measured at amortised co<span class=\"_ _2\"></span>st;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on lease liabilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest e<span class=\"_ _1\"></span>xpense on other financial liabilities at fair value through profit or loss.<span class=\"_ _6b\"> </span></span></span>Cash flows <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>to capitalised <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>are p<span class=\"_ _1\"></span>resented in <span class=\"_ _1\"></span>the Statement <span class=\"_ _1\"></span>of Cash F<span class=\"_ _1\"></span>lows consistentl<span class=\"_ _1\"></span>y with in<span class=\"_ _1\"></span>terest cash <span class=\"_ _1\"></span>flows that <span class=\"_ _1\"></span>are n<span class=\"_ _1\"></span>ot<span class=\"_ _6b\"> </span>capitalised.<span class=\"_ _6b\"> </span>F<span class=\"_ _1\"></span>ee and commission income and expense<span class=\"_ _6b\"> </span>Fee <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommission <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>and expense <span class=\"_ _7\"></span>that are <span class=\"_ _1\"></span>integral <span class=\"_ _1\"></span>to the <span class=\"_ _7\"></span>effective interest <span class=\"_ _7\"></span>rate on a <span class=\"_ _7\"></span>financial asset <span class=\"_ _1\"></span>or l<span class=\"_ _1\"></span>iability <span class=\"_ _1\"></span>are included in <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>measurement of the effective interest rate.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan <span class=\"_ _2\"></span>commitment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>draw-down <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>commitment <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>straight-line basis over the commitment period.<span class=\"_ _6b\"> </span>Other <span class=\"_ _9\"> </span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>commission <span class=\"_ _9\"> </span>income, <span class=\"_ _5\"> </span>including <span class=\"_ _9\"></span>account <span class=\"_ _9\"> </span>servicing <span class=\"_ _5\"> </span>fees, <span class=\"_ _9\"> </span>sales <span class=\"_ _9\"> </span>commission, <span class=\"_ _9\"> </span>place<span class=\"_ _2\"></span>ment <span class=\"_ _9\"></span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>sy<span class=\"_ _2\"></span>ndication <span class=\"_ _9\"></span>fees, <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _2\"></span>rela<span class=\"_ _2\"></span>ted <span class=\"_ _2\"></span>services <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>performed. <span class=\"_ _4\"></span>Other <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>commission <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>mainly <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>service <span class=\"_ _8\"></span>fe<span class=\"_ _2\"></span>es<span class=\"ls1b\">,<span class=\"_ _6b\"> </span></span>which are expensed as the services are re<span class=\"_ _1\"></span>ceived.<span class=\"_ _6b\"> </span>Net trading results<span class=\"_ _6b\"> </span>Net tradi<span class=\"_ _2\"></span>ng results <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>assets an<span class=\"_ _2\"></span>d net <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>derivatives held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span>management purposes and includes all realised and unrealised fair value changes and foreign exchange differences.<span class=\"_ _6b\"> </span>Net <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _7\"></span>from <span class=\"_ _3c\"></span>other <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>value <span class=\"_ _3c\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _3c\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _3c\"></span>or <span class=\"_ _7\"></span>loss<span class=\"_ _6b\"> </span>Net <span class=\"_ _2\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _2\"></span>from <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>relates <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liabilities<span class=\"_ _6b\"> </span>designated as at fair value through profit or loss and also non-trading assets mandatorily measured at fair value through profit or loss<span class=\"lsa\">. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "F<span class=\"_ _1\"></span>ee and commission income and expense<span class=\"_ _6b\"> </span>Fee <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommission <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>and expense <span class=\"_ _7\"></span>that are <span class=\"_ _1\"></span>integral <span class=\"_ _1\"></span>to the <span class=\"_ _7\"></span>effective interest <span class=\"_ _7\"></span>rate on a <span class=\"_ _7\"></span>financial asset <span class=\"_ _1\"></span>or l<span class=\"_ _1\"></span>iability <span class=\"_ _1\"></span>are included in <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>measurement of the effective interest rate.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan <span class=\"_ _2\"></span>commitment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>draw-down <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>loan, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>commitment <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>straight-line basis over the commitment period.<span class=\"_ _6b\"> </span>Other <span class=\"_ _9\"> </span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>commission <span class=\"_ _9\"> </span>income, <span class=\"_ _5\"> </span>including <span class=\"_ _9\"></span>account <span class=\"_ _9\"> </span>servicing <span class=\"_ _5\"> </span>fees, <span class=\"_ _9\"> </span>sales <span class=\"_ _9\"> </span>commission, <span class=\"_ _9\"> </span>place<span class=\"_ _2\"></span>ment <span class=\"_ _9\"></span>fees <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>sy<span class=\"_ _2\"></span>ndication <span class=\"_ _9\"></span>fees, <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _2\"></span>rela<span class=\"_ _2\"></span>ted <span class=\"_ _2\"></span>services <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>performed. <span class=\"_ _4\"></span>Other <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>commission <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>relate <span class=\"_ _4\"></span>mainly <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>service <span class=\"_ _8\"></span>fe<span class=\"_ _2\"></span>es<span class=\"ls1b\">,<span class=\"_ _6b\"> </span></span>which are expensed as the services are re<span class=\"_ _1\"></span>ceived.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFeeAndCommissionIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Net trading results<span class=\"_ _6b\"> </span> Net tradi<span class=\"_ _2\"></span>ng results <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>assets an<span class=\"_ _2\"></span>d net <span class=\"_ _2\"></span>trading <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>derivatives held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span> management purposes and includes all realised and unrealised fair value changes and foreign exchange differences.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradingIncomeAndExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Net <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _7\"></span>from <span class=\"_ _3c\"></span>other <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>value <span class=\"_ _3c\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _3c\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _3c\"></span>or <span class=\"_ _7\"></span>loss<span class=\"_ _6b\"> </span>Net <span class=\"_ _2\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _2\"></span>from <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>relates <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liabilities<span class=\"_ _6b\"> </span>designated as at fair value through profit or loss and also non-trading assets mandatorily measured at fair value through profit or loss<span class=\"lsa\">. </span>F<span class=\"_ _1\"></span>inancial assets and liabilities<span class=\"_ _6b\"> </span>Recognition and in<span class=\"_ _2\"></span>itial measurement<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>initially <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognises <span class=\"_ _7\"></span>loa<span class=\"_ _2\"></span>ns <span class=\"_ _7\"></span>and advances, <span class=\"_ _1\"></span>deposits, d<span class=\"_ _1\"></span>ebt securi<span class=\"_ _1\"></span>ties i<span class=\"_ _1\"></span>ssued and<span class=\"_ _1\"></span> sub<span class=\"_ _1\"></span>ordinated liabilities<span class=\"_ _1\"></span> on <span class=\"_ _7\"></span>the date on which<span class=\"_ _1\"></span> they<span class=\"_ _6b\"> </span>are originated. All other <span class=\"_ _2\"></span>financial instruments (including regular-w<span class=\"_ _2\"></span>ay purchases and sales of <span class=\"_ _2\"></span>financial assets) are r<span class=\"_ _2\"></span>ecognised on bala<span class=\"_ _2\"></span>nce<span class=\"_ _6b\"> </span>sheet on the settlement date.<span class=\"_ _6b\"> </span>A finan<span class=\"_ _1\"></span>cial asset <span class=\"_ _1\"></span>or financial <span class=\"_ _1\"></span>liability is <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>initially at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>for an i<span class=\"_ _1\"></span>tem not <span class=\"_ _1\"></span>at fair value th<span class=\"_ _1\"></span>rough profit or <span class=\"_ _1\"></span>loss, transaction<span class=\"_ _6b\"> </span>costs that are directly attributabl<span class=\"_ _2\"></span>e to its acquisition or issue.<span class=\"_ _2\"></span> The f<span class=\"_ _2\"></span>air value of a <span class=\"_ _2\"></span>financial instrument at initial recognition is ge<span class=\"_ _2\"></span>nerall<span class=\"_ _1\"></span>y its<span class=\"_ _6b\"> </span>transaction price.<span class=\"_ _6b\"> </span>Classification<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>On <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>cost, <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ls3\">or<span class=\"_ _6b\"> </span></span>fair value through profit or loss.<span class=\"_ _6b\"> </span>A <span class=\"ls0\">debt instrument is measured at amortised cost if it meets both of <span class=\"_ _2\"></span>the following conditions and is not designated at fair value through<span class=\"_ _6b\"> </span></span>profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset i<span class=\"_ _1\"></span>s held within a business model whose objective is to hold assets to collect<span class=\"_ _2\"></span> contractual cash flows; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>contractual <span class=\"_ _7\"></span>terms <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>give <span class=\"_ _1\"></span>rise <span class=\"_ _7\"></span>on sp<span class=\"_ _1\"></span>ecified <span class=\"_ _7\"></span>da<span class=\"_ _2\"></span>tes <span class=\"_ _7\"></span>to cash<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are s<span class=\"_ _1\"></span>olely <span class=\"_ _7\"></span>payments <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>principal <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>interest<span class=\"_ _6b\"> </span></span></span>(<span class=\"ff3\">\u201c</span>SPPI<span class=\"ff3\">\u201d</span>).<span class=\"_ _6b\"> </span>A <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>other <span class=\"_ _9\"></span>comprehensive <span class=\"_ _8\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>(<span class=\"ff3\">\u201c</span>FVOCI<span class=\"ff3\">\u201d</span><span class=\"ls5\">) <span class=\"_ _9\"></span></span>only <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>meets <span class=\"_ _9\"></span>both <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>following<span class=\"_ _6b\"> </span>conditions and is not designated as fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset is held w<span class=\"_ _2\"></span>ithin a business mo<span class=\"_ _2\"></span>del whose objective <span class=\"_ _2\"></span>is achieved by both <span class=\"_ _2\"></span>collecting contractual <span class=\"_ _2\"></span>cash flows and s<span class=\"_ _2\"></span>elling financial<span class=\"_ _6b\"> </span></span></span>assets; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the contractu<span class=\"_ _1\"></span>al terms of the financial asset give rise on specified dates to cash flows that are SPPI.<span class=\"_ _6b\"> </span></span></span>Business model ass<span class=\"_ _1\"></span>essment<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>makes <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>portfolio <span class=\"_ _4\"></span>level <span class=\"_ _2\"></span>because <span class=\"_ _4\"></span>thi<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>best<span class=\"_ _6b\"> </span>reflects the way in which the business is managed, and information is provided to Management. The information considere<span class=\"_ _1\"></span>d includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  stated <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>objectives <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>portfolio <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>operation <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>those <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>practice<span class=\"_ _2\"></span>, <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>particular, <span class=\"_ _6\"> </span>whether<span class=\"_ _6b\"> </span></span></span>M<span class=\"ff3\">anagement\u2019s s<span class=\"_ _1\"></span>trategy focuses on <span class=\"_ _1\"></span>earning contractu<span class=\"_ _1\"></span>al interest revenue<span class=\"_ _1\"></span>, maintaining a p<span class=\"_ _1\"></span>articular interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e profile, <span class=\"_ _1\"></span>matchin<span class=\"ff1\">g the<span class=\"_ _6b\"> </span></span></span>duration of the finan<span class=\"_ _1\"></span>cial assets to the durati<span class=\"_ _1\"></span>on of the liabilities that are fun<span class=\"_ _1\"></span>ding those assets or realis<span class=\"_ _1\"></span>ing cash flows through the sale<span class=\"_ _6b\"> </span>of the assets;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">how the pe<span class=\"_ _1\"></span>rformance of the portfolio is evaluated and reported to the Group\u2019s <span class=\"ff1\">Manag<span class=\"_ _2\"></span>ement;<span class=\"_ _6b\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>affect the <span class=\"_ _7\"></span>performance <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>(and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial ass<span class=\"_ _1\"></span>ets <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>within that <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>strategy<span class=\"_ _6b\"> </span></span></span>for how those risks are managed;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">how manag<span class=\"_ _1\"></span>ers of <span class=\"_ _1\"></span>the b<span class=\"_ _1\"></span>usiness <span class=\"_ _1\"></span>are compens<span class=\"_ _1\"></span>ated (e.g. <span class=\"_ _1\"></span>whether compe<span class=\"_ _1\"></span>nsation is <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> valu<span class=\"_ _1\"></span>e of th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets manag<span class=\"_ _1\"></span>ed or t<span class=\"ls9\">he<span class=\"_ _6b\"> </span></span></span></span>contractual cash flows collected); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>frequency, volume <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>timing of <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rior <span class=\"_ _1\"></span>periods, <span class=\"_ _1\"></span>the reasons<span class=\"_ _1\"></span> for <span class=\"_ _7\"></span>such sales <span class=\"_ _1\"></span>and i<span class=\"_ _1\"></span>ts expe<span class=\"_ _1\"></span>ctations about <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _7\"></span>sale<span class=\"_ _2\"></span>s activity.<span class=\"_ _6b\"> </span></span></span>However, <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _4\"></span>sales <span class=\"_ _2\"></span>activity <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>isolation, <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>overall <span class=\"_ _4\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _4\"></span>Group\u2019s<span class=\"_ _6b\"> </span></span>stated objective for managing the financial assets is achieved<span class=\"_ _1\"></span> and how cash flows are realised.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>trading <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>manag<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>performance <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evaluated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air<span class=\"_ _6b\"> </span>value <span class=\"_ _7\"></span>through profit <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>loss b<span class=\"_ _1\"></span>ecause <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>ey <span class=\"_ _7\"></span>are ne<span class=\"_ _1\"></span>ither <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>to collect <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>nor <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>both <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollect <span class=\"_ _7\"></span>contractual <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws<span class=\"_ _6b\"> </span>and to sell financial assets.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span>against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span>or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span>fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span>respectively.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>classifies  i<span class=\"_ _1\"></span>ts <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>liabilities, <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>ther <span class=\"_ _9\"> </span>than  fin<span class=\"_ _1\"></span>ancial  g<span class=\"_ _1\"></span>uarantees <span class=\"_ _9\"> </span>and  loan <span class=\"_ _9\"> </span>commitments, <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>subsequently <span class=\"_ _5\"> </span>measure<span class=\"_ _2\"></span>d <span class=\"_ _5\"> </span>at<span class=\"_ _6b\"> </span>amortised <span class=\"_ _7\"></span>cost. Finan<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at amortised <span class=\"_ _7\"></span>cost p<span class=\"_ _1\"></span>rincipally <span class=\"_ _7\"></span>compri<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">A</span>mounts <span class=\"_ _7\"></span>owed to <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>banks\u2019, <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Amounts<span class=\"_ _6b\"> </span></span>owed to customers\u2019, \u2018<span class=\"ff1\">D</span>ebt securities in issue\u2019, together with \u2018<span class=\"ff1\">C</span>reditors and accruals\u2019 classified within \u2018<span class=\"ff1\">O</span>ther liabilities\u2019.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span>price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span>These <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>incremental <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>costs, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>subsequently <span class=\"_ _8\"></span>measured <span class=\"_ _8\"></span>at<span class=\"_ _6b\"> </span>their <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>method. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>elect <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>carry <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-derivative <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _6b\"> </span>through profit or loss.<span class=\"_ _6b\"> </span>When <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>designates <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>as <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _9\"> </span>through <span class=\"_ _9\"> </span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>loss, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>change <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>liability<span class=\"_ _6b\"> </span>attributable to <span class=\"_ _1\"></span>changes in i<span class=\"_ _1\"></span>ts credit ris<span class=\"_ _1\"></span>k is presented <span class=\"_ _1\"></span>in other <span class=\"_ _1\"></span>comprehensive income as<span class=\"_ _1\"></span> a liability <span class=\"_ _1\"></span>credit reserve. <span class=\"_ _1\"></span>On ini<span class=\"_ _2\"></span>tial <span class=\"_ _1\"></span>recognition of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>financial liability, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>presenting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>cred<span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>other<span class=\"_ _6b\"> </span>comprehensive income <span class=\"_ _1\"></span>would create <span class=\"_ _1\"></span>or enlarge an accounting <span class=\"_ _1\"></span>mismatch in p<span class=\"_ _1\"></span>rofit or loss. This assessment is made b<span class=\"_ _1\"></span>y using a regression<span class=\"_ _6b\"> </span>analysis to compare:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the e<span class=\"_ _1\"></span>xpected changes in the fair value of the liability related to changes in the credit risk; with<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>of ex<span class=\"_ _2\"></span>pected changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>whose characteristics <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>economically rela<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span></span></span>the characteristics of the liability.<span class=\"_ _6b\"> </span>Amounts <span class=\"_ _9\"> </span>presented <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>liability <span class=\"_ _5\"> </span>credit <span class=\"_ _9\"> </span>reserve <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>not <span class=\"_ _5\"> </span>subsequently <span class=\"_ _9\"> </span>transferred <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>or <span class=\"_ _9\"> </span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _9\"> </span>When <span class=\"_ _9\"> </span>these <span class=\"_ _5\"> </span>instruments  are<span class=\"_ _6b\"> </span>derecognised, the related cu<span class=\"_ _1\"></span>mulative amount in the liability credit reserve is transferred to retained earnings.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span>Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span>On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span>portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span>recognised in profit or loss.<span class=\"_ _6b\"> </span>Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span>loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span>Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Dividends<span class=\"_ _6b\"> </span> Dividend income is recognised when the right to recei<span class=\"_ _1\"></span>ve income is established. Usually this is the ex<span class=\"_ _2\"></span>-dividend date for equity se<span class=\"_ _1\"></span>curities.<span class=\"_ _6b\"> </span>  ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Income tax Income tax expe<span class=\"_ _1\"></span>nse compri<span class=\"_ _1\"></span>ses curren<span class=\"_ _1\"></span>t and d<span class=\"_ _1\"></span>eferred tax. <span class=\"_ _1\"></span>It is <span class=\"_ _1\"></span>recognised i<span class=\"_ _1\"></span>n profit <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>except to <span class=\"_ _1\"></span>the extent <span class=\"_ _7\"></span>that it relates to a business<span class=\"_ _6b\"> </span>combination, or items recognised dire<span class=\"_ _1\"></span>ctly in equity or in OCI.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>interest <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>penalties <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>es, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>uncerta<span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>tax <span class=\"_ _8\"></span>treatments, <span class=\"_ _4\"></span>do <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>meet<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>definition of <span class=\"_ _2\"></span>income tax<span class=\"_ _2\"></span>es, account<span class=\"_ _2\"></span>ing for <span class=\"_ _2\"></span>them i<span class=\"_ _2\"></span>n accorda<span class=\"_ _2\"></span>nce with <span class=\"_ _2\"></span>IAS 37 <span class=\"_ _2\"></span>Provisions, Co<span class=\"_ _2\"></span>ntingent Liabilities an<span class=\"_ _2\"></span>d Contingent <span class=\"_ _2\"></span>Assets and<span class=\"_ _6b\"> </span>recognising <span class=\"ff3\">the related expenses in \u2018</span>O<span class=\"ff3\">ther expenses\u2019</span>.<span class=\"_ _6b\"> </span>Current tax<span class=\"_ _6b\"> </span>Current tax co<span class=\"_ _2\"></span>mprise<span class=\"_ _1\"></span>s the <span class=\"_ _2\"></span>expected tax payable <span class=\"_ _2\"></span>or receivable on <span class=\"_ _2\"></span>the taxable income <span class=\"_ _2\"></span>or loss for <span class=\"_ _2\"></span>the year <span class=\"_ _2\"></span>and any adjustment to<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the tax<span class=\"_ _6b\"> </span>payable <span class=\"_ _7\"></span>or re<span class=\"_ _1\"></span>ceivable <span class=\"_ _7\"></span>in re<span class=\"_ _1\"></span>spect <span class=\"_ _7\"></span>of previous<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>years. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>of cu<span class=\"_ _1\"></span>rrent <span class=\"_ _7\"></span>tax payable<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>receivable <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>best <span class=\"_ _7\"></span>estimate <span class=\"_ _1\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>tax <span class=\"_ _7\"></span>amount<span class=\"_ _6b\"> </span>expected <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>paid <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>received <span class=\"_ _4\"></span>that <span class=\"_ _9\"></span>reflects <span class=\"_ _4\"></span>uncertainty <span class=\"_ _8\"></span>relate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>income <span class=\"_ _9\"></span>taxes, <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>any. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _9\"></span>using <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>rates <span class=\"_ _8\"></span>ena<span class=\"_ _2\"></span>cted <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>substantively enacted at the reporting date. Current tax also in<span class=\"_ _1\"></span>cludes any tax arising fro<span class=\"_ _2\"></span>m dividends.<span class=\"_ _6b\"> </span>Current tax assets and liabilities are offset only if cert<span class=\"_ _1\"></span>ain criteria are met.<span class=\"_ _6b\"> </span>Deferred tax<span class=\"_ _6b\"> </span>Deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"> </span>in <span class=\"_ _9\"></span>respect <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>temporary <span class=\"_ _8\"></span>differences <span class=\"_ _9\"> </span>between <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _8\"></span>amounts <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>liabilities <span class=\"_ _8\"></span>for <span class=\"_ _9\"> </span>fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>cial<span class=\"_ _6b\"> </span>reporting purposes and the amounts used for taxation purposes.<span class=\"_ _6b\"> </span>Deferred tax is not recognised for:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _2\"></span>differences o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combination<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span>affects neither accounting nor taxable profit or loss;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _7\"></span>differences related <span class=\"_ _7\"></span>to investments in<span class=\"_ _1\"></span> subsidi<span class=\"_ _1\"></span>aries to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _7\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>able to <span class=\"_ _7\"></span>control the <span class=\"_ _7\"></span>timing of the reversal<span class=\"_ _6b\"> </span></span></span>of the temporary differences and it is prob<span class=\"_ _1\"></span>able that they will not reverse in the foreseeable future; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">taxable temp<span class=\"_ _1\"></span>orary differences arising on the initial recognition of goodwill.<span class=\"_ _6b\"> </span></span></span>Deferred tax assets ar<span class=\"_ _2\"></span>e recognised for <span class=\"_ _2\"></span>unused tax loss<span class=\"_ _2\"></span>es, unused tax<span class=\"_ _2\"></span> credits and deductible <span class=\"_ _2\"></span>temporary differences to <span class=\"_ _2\"></span>the exte<span class=\"_ _2\"></span>nt <span class=\"_ _2\"></span>that it<span class=\"_ _6b\"> </span>is probable that f<span class=\"_ _2\"></span>uture taxable profits will be <span class=\"_ _2\"></span>available against which they c<span class=\"_ _2\"></span>an be used. F<span class=\"_ _2\"></span>uture taxable profits are d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ermined based <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>reversal <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>taxable <span class=\"_ _8\"></span>temporary <span class=\"_ _4\"></span>differences. <span class=\"_ _8\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>am<span class=\"_ _2\"></span>ount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>able <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differences <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nsufficient <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>rec<span class=\"_ _2\"></span>ognise <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span>deferred tax asset in full, then <span class=\"_ _2\"></span>future taxable profits, adjusted for <span class=\"_ _2\"></span>reversals<span class=\"_ _1\"></span> of <span class=\"_ _2\"></span>existing temporary dif<span class=\"_ _2\"></span>ferences, are considered, based o<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span>business plans fo<span class=\"_ _2\"></span>r individual subsidiaries i<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>Group. Deferred ta<span class=\"_ _2\"></span>x assets are <span class=\"_ _2\"></span>reviewed at each<span class=\"_ _2\"></span> reporting date a<span class=\"_ _2\"></span>nd are <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>extent <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _2\"></span>longer <span class=\"_ _2\"></span>probable <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>tax <span class=\"_ _4\"></span>benefit <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>realised; <span class=\"_ _4\"></span>suc<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>reductions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>whe<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>probability <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>future <span class=\"_ _2\"></span>taxable <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>improves. <span class=\"_ _2\"></span>Unrecognised <span class=\"_ _2\"></span>deferred <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reassessed <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent<span class=\"_ _6b\"> </span>that it has become probable that future taxable profits will be available against which they can be used.<span class=\"_ _6b\"> </span>Deferred tax <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>rates t<span class=\"_ _2\"></span>hat are <span class=\"_ _2\"></span>expected to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be applied <span class=\"_ _2\"></span>to t<span class=\"_ _2\"></span>emporary differences <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>they reverse, <span class=\"_ _2\"></span>using t<span class=\"_ _4\"></span>ax <span class=\"_ _2\"></span>rates<span class=\"_ _6b\"> </span>enacted or substantively enacted at the reporting date, and reflects unce<span class=\"_ _1\"></span>rtainty related to income taxes, if there is any.<span class=\"_ _6b\"> </span>The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, a<span class=\"_ _2\"></span>t the<span class=\"_ _6b\"> </span>reporting date, to recover or settle the<span class=\"_ _1\"></span> carrying amount of its assets and liabilities. For this purpose, the carryi<span class=\"_ _1\"></span>ng amount<span class=\"_ _2\"></span> of investment<span class=\"_ _6b\"> </span>property measured at fair value is presumed to be recovered through sale, and<span class=\"_ _1\"></span> the Group has not rebutted this presumption.<span class=\"_ _6b\"> </span>Deferred tax assets and liabilities are offset only if certain criteria are met.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-477": {
   "value": "Deferred tax<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> Deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"> </span>in <span class=\"_ _9\"></span>respect <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>temporary <span class=\"_ _8\"></span>differences <span class=\"_ _9\"> </span>between <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _8\"></span>amounts <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>liabilities <span class=\"_ _8\"></span>for <span class=\"_ _9\"> </span>fin<span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>cial<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> reporting purposes and the amounts used for taxation purposes.<span class=\"_ _6b\"> </span> Deferred tax is not recognised for:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _2\"></span>differences o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>combination<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>affects neither accounting nor taxable profit or loss;<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">temporary <span class=\"_ _7\"></span>differences related <span class=\"_ _7\"></span>to investments in<span class=\"_ _1\"></span> subsidi<span class=\"_ _1\"></span>aries to <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extent <span class=\"_ _7\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>able to <span class=\"_ _7\"></span>control the <span class=\"_ _7\"></span>timing of the reversal<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>of the temporary differences and it is prob<span class=\"_ _1\"></span>able that they will not reverse in the foreseeable future; and<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">taxable temp<span class=\"_ _1\"></span>orary differences arising on the initial recognition of goodwill.<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>Deferred tax assets ar<span class=\"_ _2\"></span>e recognised for <span class=\"_ _2\"></span>unused tax loss<span class=\"_ _2\"></span>es, unused tax<span class=\"_ _2\"></span> credits and deductible <span class=\"_ _2\"></span>temporary differences to <span class=\"_ _2\"></span>the exte<span class=\"_ _2\"></span>nt <span class=\"_ _2\"></span>that it<span class=\"_ _6b\"> </span> is probable that f<span class=\"_ _2\"></span>uture taxable profits will be <span class=\"_ _2\"></span>available against which they c<span class=\"_ _2\"></span>an be used. F<span class=\"_ _2\"></span>uture taxable profits are d<span class=\"_ _2\"></span>et<span class=\"_ _2\"></span>ermined based <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span> the <span class=\"_ _4\"></span>reversal <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>relevant <span class=\"_ _4\"></span>taxable <span class=\"_ _8\"></span>temporary <span class=\"_ _4\"></span>differences. <span class=\"_ _8\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>am<span class=\"_ _2\"></span>ount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>tax<span class=\"_ _2\"></span>able <span class=\"_ _4\"></span>temporary <span class=\"_ _4\"></span>differences <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nsufficient <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>rec<span class=\"_ _2\"></span>ognise <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span> deferred tax asset in full, then <span class=\"_ _2\"></span>future taxable profits, adjusted for <span class=\"_ _2\"></span>reversals<span class=\"_ _1\"></span> of <span class=\"_ _2\"></span>existing temporary dif<span class=\"_ _2\"></span>ferences, are considered, based o<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> business plans fo<span class=\"_ _2\"></span>r individual subsidiaries i<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>Group. Deferred ta<span class=\"_ _2\"></span>x assets are <span class=\"_ _2\"></span>reviewed at each<span class=\"_ _2\"></span> reporting date a<span class=\"_ _2\"></span>nd are <span class=\"_ _2\"></span>redu<span class=\"_ _2\"></span>ced to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> extent <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _2\"></span>longer <span class=\"_ _2\"></span>probable <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>tax <span class=\"_ _4\"></span>benefit <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>realised; <span class=\"_ _4\"></span>suc<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>reductions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>whe<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>probability <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span> future <span class=\"_ _2\"></span>taxable <span class=\"_ _2\"></span>profits <span class=\"_ _2\"></span>improves. <span class=\"_ _2\"></span>Unrecognised <span class=\"_ _2\"></span>deferred <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>reassessed <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent<span class=\"_ _6b\"> </span> that it has become probable that future taxable profits will be available against which they can be used.<span class=\"_ _6b\"> </span> Deferred tax <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>rates t<span class=\"_ _2\"></span>hat are <span class=\"_ _2\"></span>expected to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be applied <span class=\"_ _2\"></span>to t<span class=\"_ _2\"></span>emporary differences <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>they reverse, <span class=\"_ _2\"></span>using t<span class=\"_ _4\"></span>ax <span class=\"_ _2\"></span>rates<span class=\"_ _6b\"> </span> enacted or substantively enacted at the reporting date, and reflects unce<span class=\"_ _1\"></span>rtainty related to income taxes, if there is any.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The measurement of deferred tax reflects the tax consequences that would follow from the manner in which the Group expects, a<span class=\"_ _2\"></span>t the<span class=\"_ _6b\"> </span> reporting date, to recover or settle the<span class=\"_ _1\"></span> carrying amount of its assets and liabilities. For this purpose, the carryi<span class=\"_ _1\"></span>ng amount<span class=\"_ _2\"></span> of investment<span class=\"_ _6b\"> </span> property measured at fair value is presumed to be recovered through sale, and<span class=\"_ _1\"></span> the Group has not rebutted this presumption.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> Deferred tax assets and liabilities are offset only if certain criteria are met.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "F<span class=\"_ _1\"></span>inancial assets and liabilities<span class=\"_ _6b\"> </span>Recognition and in<span class=\"_ _2\"></span>itial measurement<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>initially <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognises <span class=\"_ _7\"></span>loa<span class=\"_ _2\"></span>ns <span class=\"_ _7\"></span>and advances, <span class=\"_ _1\"></span>deposits, d<span class=\"_ _1\"></span>ebt securi<span class=\"_ _1\"></span>ties i<span class=\"_ _1\"></span>ssued and<span class=\"_ _1\"></span> sub<span class=\"_ _1\"></span>ordinated liabilities<span class=\"_ _1\"></span> on <span class=\"_ _7\"></span>the date on which<span class=\"_ _1\"></span> they<span class=\"_ _6b\"> </span>are originated. All other <span class=\"_ _2\"></span>financial instruments (including regular-w<span class=\"_ _2\"></span>ay purchases and sales of <span class=\"_ _2\"></span>financial assets) are r<span class=\"_ _2\"></span>ecognised on bala<span class=\"_ _2\"></span>nce<span class=\"_ _6b\"> </span>sheet on the settlement date.<span class=\"_ _6b\"> </span>A finan<span class=\"_ _1\"></span>cial asset <span class=\"_ _1\"></span>or financial <span class=\"_ _1\"></span>liability is <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>initially at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>for an i<span class=\"_ _1\"></span>tem not <span class=\"_ _1\"></span>at fair value th<span class=\"_ _1\"></span>rough profit or <span class=\"_ _1\"></span>loss, transaction<span class=\"_ _6b\"> </span>costs that are directly attributabl<span class=\"_ _2\"></span>e to its acquisition or issue.<span class=\"_ _2\"></span> The f<span class=\"_ _2\"></span>air value of a <span class=\"_ _2\"></span>financial instrument at initial recognition is ge<span class=\"_ _2\"></span>nerall<span class=\"_ _1\"></span>y its<span class=\"_ _6b\"> </span>transaction price.<span class=\"_ _6b\"> </span>Classification<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>On <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>cost, <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ls3\">or<span class=\"_ _6b\"> </span></span>fair value through profit or loss.<span class=\"_ _6b\"> </span>A <span class=\"ls0\">debt instrument is measured at amortised cost if it meets both of <span class=\"_ _2\"></span>the following conditions and is not designated at fair value through<span class=\"_ _6b\"> </span></span>profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset i<span class=\"_ _1\"></span>s held within a business model whose objective is to hold assets to collect<span class=\"_ _2\"></span> contractual cash flows; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>contractual <span class=\"_ _7\"></span>terms <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>give <span class=\"_ _1\"></span>rise <span class=\"_ _7\"></span>on sp<span class=\"_ _1\"></span>ecified <span class=\"_ _7\"></span>da<span class=\"_ _2\"></span>tes <span class=\"_ _7\"></span>to cash<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are s<span class=\"_ _1\"></span>olely <span class=\"_ _7\"></span>payments <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>principal <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>interest<span class=\"_ _6b\"> </span></span></span>(<span class=\"ff3\">\u201c</span>SPPI<span class=\"ff3\">\u201d</span>).<span class=\"_ _6b\"> </span>A <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>other <span class=\"_ _9\"></span>comprehensive <span class=\"_ _8\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>(<span class=\"ff3\">\u201c</span>FVOCI<span class=\"ff3\">\u201d</span><span class=\"ls5\">) <span class=\"_ _9\"></span></span>only <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>meets <span class=\"_ _9\"></span>both <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>following<span class=\"_ _6b\"> </span>conditions and is not designated as fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset is held w<span class=\"_ _2\"></span>ithin a business mo<span class=\"_ _2\"></span>del whose objective <span class=\"_ _2\"></span>is achieved by both <span class=\"_ _2\"></span>collecting contractual <span class=\"_ _2\"></span>cash flows and s<span class=\"_ _2\"></span>elling financial<span class=\"_ _6b\"> </span></span></span>assets; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the contractu<span class=\"_ _1\"></span>al terms of the financial asset give rise on specified dates to cash flows that are SPPI.<span class=\"_ _6b\"> </span></span></span>Business model ass<span class=\"_ _1\"></span>essment<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>makes <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>portfolio <span class=\"_ _4\"></span>level <span class=\"_ _2\"></span>because <span class=\"_ _4\"></span>thi<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>best<span class=\"_ _6b\"> </span>reflects the way in which the business is managed, and information is provided to Management. The information considere<span class=\"_ _1\"></span>d includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  stated <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>objectives <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>portfolio <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>operation <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>those <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>practice<span class=\"_ _2\"></span>, <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>particular, <span class=\"_ _6\"> </span>whether<span class=\"_ _6b\"> </span></span></span>M<span class=\"ff3\">anagement\u2019s s<span class=\"_ _1\"></span>trategy focuses on <span class=\"_ _1\"></span>earning contractu<span class=\"_ _1\"></span>al interest revenue<span class=\"_ _1\"></span>, maintaining a p<span class=\"_ _1\"></span>articular interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e profile, <span class=\"_ _1\"></span>matchin<span class=\"ff1\">g the<span class=\"_ _6b\"> </span></span></span>duration of the finan<span class=\"_ _1\"></span>cial assets to the durati<span class=\"_ _1\"></span>on of the liabilities that are fun<span class=\"_ _1\"></span>ding those assets or realis<span class=\"_ _1\"></span>ing cash flows through the sale<span class=\"_ _6b\"> </span>of the assets;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">how the pe<span class=\"_ _1\"></span>rformance of the portfolio is evaluated and reported to the Group\u2019s <span class=\"ff1\">Manag<span class=\"_ _2\"></span>ement;<span class=\"_ _6b\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>affect the <span class=\"_ _7\"></span>performance <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>(and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial ass<span class=\"_ _1\"></span>ets <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>within that <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>strategy<span class=\"_ _6b\"> </span></span></span>for how those risks are managed;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">how manag<span class=\"_ _1\"></span>ers of <span class=\"_ _1\"></span>the b<span class=\"_ _1\"></span>usiness <span class=\"_ _1\"></span>are compens<span class=\"_ _1\"></span>ated (e.g. <span class=\"_ _1\"></span>whether compe<span class=\"_ _1\"></span>nsation is <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> valu<span class=\"_ _1\"></span>e of th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets manag<span class=\"_ _1\"></span>ed or t<span class=\"ls9\">he<span class=\"_ _6b\"> </span></span></span></span>contractual cash flows collected); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>frequency, volume <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>timing of <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rior <span class=\"_ _1\"></span>periods, <span class=\"_ _1\"></span>the reasons<span class=\"_ _1\"></span> for <span class=\"_ _7\"></span>such sales <span class=\"_ _1\"></span>and i<span class=\"_ _1\"></span>ts expe<span class=\"_ _1\"></span>ctations about <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _7\"></span>sale<span class=\"_ _2\"></span>s activity.<span class=\"_ _6b\"> </span></span></span>However, <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _4\"></span>sales <span class=\"_ _2\"></span>activity <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>isolation, <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>overall <span class=\"_ _4\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _4\"></span>Group\u2019s<span class=\"_ _6b\"> </span></span>stated objective for managing the financial assets is achieved<span class=\"_ _1\"></span> and how cash flows are realised.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>trading <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>manag<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>performance <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evaluated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air<span class=\"_ _6b\"> </span>value <span class=\"_ _7\"></span>through profit <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>loss b<span class=\"_ _1\"></span>ecause <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>ey <span class=\"_ _7\"></span>are ne<span class=\"_ _1\"></span>ither <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>to collect <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>nor <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>both <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollect <span class=\"_ _7\"></span>contractual <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws<span class=\"_ _6b\"> </span>and to sell financial assets.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span>against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span>or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span>fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span>respectively.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>classifies  i<span class=\"_ _1\"></span>ts <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>liabilities, <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>ther <span class=\"_ _9\"> </span>than  fin<span class=\"_ _1\"></span>ancial  g<span class=\"_ _1\"></span>uarantees <span class=\"_ _9\"> </span>and  loan <span class=\"_ _9\"> </span>commitments, <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>subsequently <span class=\"_ _5\"> </span>measure<span class=\"_ _2\"></span>d <span class=\"_ _5\"> </span>at<span class=\"_ _6b\"> </span>amortised <span class=\"_ _7\"></span>cost. Finan<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at amortised <span class=\"_ _7\"></span>cost p<span class=\"_ _1\"></span>rincipally <span class=\"_ _7\"></span>compri<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">A</span>mounts <span class=\"_ _7\"></span>owed to <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>banks\u2019, <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Amounts<span class=\"_ _6b\"> </span></span>owed to customers\u2019, \u2018<span class=\"ff1\">D</span>ebt securities in issue\u2019, together with \u2018<span class=\"ff1\">C</span>reditors and accruals\u2019 classified within \u2018<span class=\"ff1\">O</span>ther liabilities\u2019.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span>price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span>These <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>incremental <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>costs, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>subsequently <span class=\"_ _8\"></span>measured <span class=\"_ _8\"></span>at<span class=\"_ _6b\"> </span>their <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>method. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>elect <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>carry <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-derivative <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _6b\"> </span>through profit or loss.<span class=\"_ _6b\"> </span>When <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>designates <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>as <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _9\"> </span>through <span class=\"_ _9\"> </span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>loss, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>change <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>liability<span class=\"_ _6b\"> </span>attributable to <span class=\"_ _1\"></span>changes in i<span class=\"_ _1\"></span>ts credit ris<span class=\"_ _1\"></span>k is presented <span class=\"_ _1\"></span>in other <span class=\"_ _1\"></span>comprehensive income as<span class=\"_ _1\"></span> a liability <span class=\"_ _1\"></span>credit reserve. <span class=\"_ _1\"></span>On ini<span class=\"_ _2\"></span>tial <span class=\"_ _1\"></span>recognition of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>financial liability, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>presenting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>cred<span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>other<span class=\"_ _6b\"> </span>comprehensive income <span class=\"_ _1\"></span>would create <span class=\"_ _1\"></span>or enlarge an accounting <span class=\"_ _1\"></span>mismatch in p<span class=\"_ _1\"></span>rofit or loss. This assessment is made b<span class=\"_ _1\"></span>y using a regression<span class=\"_ _6b\"> </span>analysis to compare:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the e<span class=\"_ _1\"></span>xpected changes in the fair value of the liability related to changes in the credit risk; with<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>of ex<span class=\"_ _2\"></span>pected changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>whose characteristics <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>economically rela<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span></span></span>the characteristics of the liability.<span class=\"_ _6b\"> </span>Amounts <span class=\"_ _9\"> </span>presented <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>liability <span class=\"_ _5\"> </span>credit <span class=\"_ _9\"> </span>reserve <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>not <span class=\"_ _5\"> </span>subsequently <span class=\"_ _9\"> </span>transferred <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>or <span class=\"_ _9\"> </span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _9\"> </span>When <span class=\"_ _9\"> </span>these <span class=\"_ _5\"> </span>instruments  are<span class=\"_ _6b\"> </span>derecognised, the related cu<span class=\"_ _1\"></span>mulative amount in the liability credit reserve is transferred to retained earnings.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span>Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span>On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span>portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span>recognised in profit or loss.<span class=\"_ _6b\"> </span>Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span>loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span>Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>When assets are sold <span class=\"_ _2\"></span>to a third <span class=\"_ _2\"></span>party with a c<span class=\"_ _2\"></span>oncurrent total return swap on <span class=\"_ _2\"></span>the transferred assets, <span class=\"_ _2\"></span>the transaction is acco<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>nted for <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>a secured financing<span class=\"_ _1\"></span> transaction similar to sale and repurchase transactions, be<span class=\"_ _1\"></span>cause the Group retains all or sub<span class=\"_ _1\"></span>stantially all of the risks<span class=\"_ _6b\"> </span>and rewards of ownership of such assets.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>transactions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group n<span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>retains <span class=\"_ _1\"></span>nor tr<span class=\"_ _1\"></span>ansfers <span class=\"_ _1\"></span>substantially all<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> risks<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>rew<span class=\"_ _2\"></span>ards <span class=\"_ _7\"></span>of ownership <span class=\"_ _7\"></span>of a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span>and it <span class=\"_ _7\"></span>retains control over the<span class=\"_ _1\"></span> asset, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group conti<span class=\"_ _1\"></span>nues to re<span class=\"_ _1\"></span>cognise <span class=\"_ _1\"></span>the asset <span class=\"_ _1\"></span>to the<span class=\"_ _1\"></span> extent <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>continuing involvement, dete<span class=\"_ _1\"></span>rmined<span class=\"_ _6b\"> </span>by the extent to which it is exposed to changes in the value of the transferred asset.<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ertain<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>transactions, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>retains <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>obligation <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>rvice <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>transferred <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _4\"></span>asset <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>fee. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>transferr<span class=\"_ _2\"></span>ed <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>derecognised <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>it meets <span class=\"_ _7\"></span>the derecognition criteria. <span class=\"_ _7\"></span>An asset <span class=\"_ _1\"></span>or liability <span class=\"_ _7\"></span>is recognised <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>servicing contract <span class=\"_ _1\"></span>if the servicing <span class=\"_ _7\"></span>fe<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>more<span class=\"_ _6b\"> </span>than adequate (asset) or is less than adequate (liability) for performing the se<span class=\"_ _1\"></span>rvicing.<span class=\"_ _6b\"> </span><span class=\"ff8\"><span class=\"_ _3d\"> </span></span>Financial liabilities<span class=\"_ _6b\"> </span>The Group derecognises a financial liability when<span class=\"_ _1\"></span> its contractual obligations are discharged, cancelled or expire.<span class=\"_ _6b\"> </span>Modifications of financi<span class=\"_ _2\"></span>al assets and financial liabi<span class=\"_ _2\"></span>lities<span class=\"_ _6b\"> </span><span class=\"ff8\"><span class=\"_ _3d\"> </span></span>Financial assets<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the terms <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are modified, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group evaluates <span class=\"_ _2\"></span>whether t<span class=\"_ _2\"></span>he cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the modified <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are s<span class=\"_ _2\"></span>ub<span class=\"_ _2\"></span>stantially<span class=\"_ _6b\"> </span>different. <span class=\"_ _4\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>substantially <span class=\"_ _8\"></span>different, <span class=\"_ _8\"></span>then <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nancial <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span>deemed to have expired. In this c<span class=\"_ _2\"></span>ase, the original financial asset is derecognised (<span class=\"_ _2\"></span>see Accounting Policy <span class=\"ls2\">3.</span>9.3) and a <span class=\"_ _2\"></span>new financial asset<span class=\"_ _6b\"> </span>is recognised at fair value plus any eligible transaction costs. If <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>when <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>borrower <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>difficulties, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>usually <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>maximise<span class=\"_ _6b\"> </span>recovery of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original contractual terms <span class=\"_ _2\"></span>rather than <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> originate <span class=\"_ _2\"></span>a new <span class=\"_ _2\"></span>asset with <span class=\"_ _2\"></span>substantially different <span class=\"_ _2\"></span>terms. If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>plans <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>modify <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>way <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>forgiveness <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsiders <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>portion <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>set<span class=\"_ _6b\"> </span>should be written-off before the modification takes place (see Note 4.2.<span class=\"ls2\">1.</span>8 for write-off policy). If <span class=\"_ _2\"></span>the modification o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset measured at <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>st or <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>does not <span class=\"_ _2\"></span>result in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>derecognition of <span class=\"_ _2\"></span>the fina<span class=\"_ _2\"></span>ncial asset,<span class=\"_ _6b\"> </span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>recalculates <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>asset<span class=\"_ _6b\"> </span>and <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>resulting <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>floating-rate <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original<span class=\"_ _6b\"> </span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>used <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>calculate <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modifi<span class=\"_ _2\"></span>cation <span class=\"_ _4\"></span>gai<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>adjusted <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>time <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>modification. Any costs o<span class=\"_ _2\"></span>r fees incurred and fee<span class=\"_ _2\"></span>s received <span class=\"_ _2\"></span>as part of <span class=\"_ _2\"></span>the modification adjust the gro<span class=\"_ _2\"></span>ss carrying amount of <span class=\"_ _2\"></span>the modified<span class=\"_ _6b\"> </span>financial asset and are amortised over the remaining term of the modified fin<span class=\"_ _1\"></span>ancial asset.<span class=\"_ _6b\"> </span>If such <span class=\"_ _1\"></span>a modification <span class=\"_ _1\"></span>is carried out <span class=\"_ _7\"></span>becau<span class=\"_ _2\"></span>se <span class=\"_ _1\"></span>of financial d<span class=\"_ _1\"></span>ifficulties of the <span class=\"_ _1\"></span>borrower (<span class=\"lsf\">see </span>Acco<span class=\"_ _2\"></span>unting Policy <span class=\"ls2\">3.</span>9.5), <span class=\"_ _1\"></span>then <span class=\"_ _1\"></span>the g<span class=\"_ _1\"></span>ain or loss is<span class=\"_ _6b\"> </span>presented together with im<span class=\"_ _2\"></span>pairment losses. In <span class=\"_ _2\"></span>other cases,<span class=\"_ _2\"></span> differences i<span class=\"_ _2\"></span>n the carrying amo<span class=\"_ _2\"></span>unt are recognised in<span class=\"_ _2\"></span> profit or lo<span class=\"_ _2\"></span>ss as a<span class=\"_ _2\"></span> gain<span class=\"_ _6b\"> </span>or loss on derecognition.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>derecognises <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>odified <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially<span class=\"_ _6b\"> </span>different. <span class=\"_ _1\"></span>The te<span class=\"_ _1\"></span>rms are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>different i<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>under the <span class=\"_ _7\"></span>new terms, in<span class=\"_ _1\"></span>cluding any <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"lsd\">es<span class=\"_ _6b\"> </span></span>paid <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>received <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>discounted <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _4\"></span>rate, <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>at <span class=\"_ _4\"></span>least <span class=\"_ _8\"></span>10% <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span><span class=\"lse\">isc</span>o<span class=\"_ _2\"></span>unted<span class=\"_ _6b\"> </span>present <span class=\"_ _7\"></span>value of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>remai<span class=\"_ _2\"></span>ning <span class=\"_ _7\"></span>cash flows <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>liability. In <span class=\"_ _7\"></span>addition, other <span class=\"_ _7\"></span>qua<span class=\"_ _2\"></span>litative factors, <span class=\"_ _7\"></span>such as <span class=\"_ _7\"></span>the currency <span class=\"_ _7\"></span>that<span class=\"_ _6b\"> </span>the i<span class=\"_ _1\"></span>nstrument is <span class=\"_ _1\"></span>denominated in, ch<span class=\"_ _1\"></span>anges <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>type of <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate, new convers<span class=\"_ _1\"></span>ion feature<span class=\"_ _1\"></span>s attached <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>instrument, and change<span class=\"_ _6b\"> </span>in covenants, are also taken into considerat<span class=\"_ _1\"></span>ion.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ase, <span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ew <span class=\"_ _1\"></span>financial l<span class=\"_ _1\"></span>iability base<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the modified <span class=\"_ _7\"></span>terms is <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>difference betwee<span class=\"_ _1\"></span>n the<span class=\"_ _1\"></span> carrying amount<span class=\"_ _6b\"> </span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>liability <span class=\"_ _4\"></span>derecogn<span class=\"_ _2\"></span>ised<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes <span class=\"_ _4\"></span>non-financial<span class=\"_ _6b\"> </span>assets transferred, if any, and the assumption of liabilities, including the new modified<span class=\"_ _1\"></span> financial liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>modification <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>deemed <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>substa<span class=\"_ _2\"></span>ntial <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>herefore <span class=\"_ _7\"></span>does <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>derecognition <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the li<span class=\"_ _1\"></span>ability<span class=\"ls6\">,<span class=\"_ _6b\"> </span></span>the <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recalculated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>disco<span class=\"_ _2\"></span>unting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>resulting <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss. <span class=\"_ _1\"></span>For <span class=\"_ _7\"></span>floating-rate <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>inancial <span class=\"_ _3c\"></span>liabilities, <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _7\"></span>effec<span class=\"_ _2\"></span>tive <span class=\"_ _3c\"></span>interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>us<span class=\"_ _2\"></span>ed <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>calculate<span class=\"_ _6b\"> </span>the modification gain or loss<span class=\"_ _1\"></span> is adjusted to reflect current mark<span class=\"_ _1\"></span>et terms at the time of the modification<span class=\"lsa\">. </span>Any costs and fees incurred are<span class=\"_ _6b\"> </span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>adjustment <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>remaining <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modified <span class=\"_ _4\"></span>fin<span class=\"_ _2\"></span>ancial<span class=\"_ _6b\"> </span>liability by recomputing the effective intere<span class=\"_ _1\"></span>st rate on the instrument.<span class=\"_ _2\"></span> <span class=\"_ _0\"> </span>Identification and mea<span class=\"_ _2\"></span>surement of impairment<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group recognise<span class=\"_ _2\"></span>s loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>(<span class=\"ff3\">\u201c</span>E<span class=\"_ _2\"></span>CLs<span class=\"ff3\">\u201d</span>) <span class=\"_ _2\"></span>in respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ot<span class=\"_ _6b\"> </span>measured at fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>struments, <span class=\"_ _4\"></span>principally <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mprising <span class=\"_ _8\"></span>Balances <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Central <span class=\"_ _9\"></span>Bank <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Malta, <span class=\"_ _8\"></span>Treasury <span class=\"_ _8\"></span>bills, <span class=\"_ _8\"></span>loans<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span></span>advances to banks and customers, and financial investments measured<span class=\"_ _1\"></span> at amortised cost or FVOCI;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments.<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>above <span class=\"_ _2\"></span>portfolios <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>No <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>llowances<span class=\"_ _6b\"> </span>are recognised in respect of equity investments.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>allowances <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>equal <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>lifetime <span class=\"_ _7\"></span>ECL,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>except <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>following, <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _3c\"></span>allowances <span class=\"_ _7\"></span>ar<span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>measured<span class=\"_ _6b\"> </span>as 12-month ECL:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial i<span class=\"_ _1\"></span>nstruments that are determined to have low credit risk at the reporting date; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other <span class=\"_ _8\"></span>financial <span class=\"_ _9\"> </span>instruments <span class=\"_ _9\"> </span>(other <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"></span>receivables) <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>which <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>has <span class=\"_ _8\"></span>not <span class=\"_ _9\"> </span>increased <span class=\"_ _9\"> </span>significantly <span class=\"_ _9\"> </span>since <span class=\"_ _9\"> </span>their <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nitial<span class=\"_ _6b\"> </span></span></span>recognition (see Note 4.2.1.2<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>The <span class=\"_ _1\"></span>Group consi<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>a financial <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>strument <span class=\"_ _7\"></span>to have l<span class=\"_ _1\"></span>ow credi<span class=\"_ _1\"></span>t risk whe<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>assigned a <span class=\"_ _1\"></span>credit risk <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>ting that <span class=\"_ _1\"></span>is equivalent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>globally<span class=\"_ _6b\"> </span>understood <span class=\"_ _8\"></span>definition <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>\u2018investment <span class=\"_ _8\"></span>grade\u2019 <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>rating <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>gency. <span class=\"_ _8\"></span>Balances <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstitutions <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>re<span class=\"_ _4\"></span><span class=\"ff1\">putable<span class=\"_ _6b\"> </span></span>jurisdictions <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">L</span>oans <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>adva<span class=\"_ _2\"></span>nces <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>banks\u2019 <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>classified <span class=\"_ _8\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at<span class=\"_ _6b\"> </span></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">F</span>inancial <span class=\"_ _2\"></span>investments <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ow<span class=\"_ _6b\"> </span></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>signed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>\u2018investment<span class=\"ff1\">-</span>grade\u2019 <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>rating. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>does <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>apply <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>low<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span>risk exemption to any other financial instrument.<span class=\"_ _6b\"> </span>12<span class=\"ls0\">-month <span class=\"_ _1\"></span>ECL are<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>portion of l<span class=\"_ _1\"></span>ifetime<span class=\"_ _1\"></span> ECL <span class=\"_ _7\"></span>that result <span class=\"_ _7\"></span>from default <span class=\"_ _7\"></span>events <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a fin<span class=\"_ _1\"></span>ancial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are possible<span class=\"_ _1\"></span> with<span class=\"_ _1\"></span>in 12 months<span class=\"_ _6b\"> </span></span>from the <span class=\"_ _1\"></span>reporting date. <span class=\"_ _1\"></span>Financial instruments <span class=\"_ _1\"></span>for which <span class=\"_ _1\"></span>a 12-<span class=\"ff3\">month ECL is <span class=\"_ _1\"></span>recognised are <span class=\"_ _1\"></span>referred to as <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Stage<span class=\"_ _1\"></span> 1 financial instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>undergone <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>reco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span>credit-impaired.<span class=\"_ _6b\"> </span>Life-time ECL<span class=\"_ _2\"></span> represent t<span class=\"_ _2\"></span>he ECL <span class=\"_ _2\"></span>that result <span class=\"_ _2\"></span>from all <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>default events <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the expected <span class=\"_ _2\"></span>life o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>financial instrument. <span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>inancial<span class=\"_ _6b\"> </span>instruments for which <span class=\"_ _2\"></span>a life-<span class=\"_ _2\"></span>time ECL is <span class=\"_ _2\"></span>recognised but which ar<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span>t credit-<span class=\"ff3\">impaired are<span class=\"_ _2\"></span> referred to<span class=\"_ _2\"></span> as \u2018Stage 2 <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>thos<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>experienced <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ignificant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initia<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>recognition<span class=\"_ _6b\"> </span>but are not credit-impaired.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>lif<span class=\"_ _2\"></span>etime <span class=\"_ _3c\"></span>ECL <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>redit-<span class=\"ff3\">impaired <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>referred <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>\u2018Stage <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span>Measurement <span class=\"_ _1\"></span>of ECL<span class=\"_ _6b\"> </span> The measurement of ECL reflects:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unbiased and<span class=\"_ _1\"></span> probability-weighted amount that is determined by evaluating a range of possible outcomes; </span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ti<span class=\"_ _1\"></span>me value of money; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">reasonable <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>supportable <span class=\"_ _8\"></span>info<span class=\"_ _2\"></span>rmation <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>avai<span class=\"_ _2\"></span>lable <span class=\"_ _4\"></span>without <span class=\"_ _8\"></span>undue <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>effort <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>porting<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>about <span class=\"_ _9\"></span>past <span class=\"_ _4\"></span>events<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"><span class=\"ls6\"> </span></span></span>current conditions and forecasts of future economic conditions.<span class=\"_ _6b\"> </span> Loss allowances reflect a probability-weighted estimate of expected credit losses and are<span class=\"_ _1\"></span> measured as follows:<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>date: <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>present <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>all <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>shortfalls <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>difference<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>between the cash flows due to the Group<span class=\"_ _1\"></span> in accordance with the contract and the cash flows that the Group expects to receiv<span class=\"_ _2\"></span>e);<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _1\"></span>that are <span class=\"_ _1\"></span>credit-impaired at the re<span class=\"_ _1\"></span>porting date: <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>difference between <span class=\"_ _1\"></span>the gross carrying <span class=\"_ _1\"></span>amount and <span class=\"_ _1\"></span>the present<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>value of estimated future cash flows;<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn loan commitments: as the present value of the<span class=\"_ _1\"></span> difference betwee<span class=\"_ _1\"></span>n the contractual cash flows that are due to the<span class=\"_ _1\"></span> Group if<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>the commitment is drawn down and the cash flows that the Group expects<span class=\"_ _1\"></span> to receive; and<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts: the expected payments to reimburse the holder less any amounts that the Group expects to recov<span class=\"_ _2\"></span>er.<span class=\"_ _6b\"> </span></span></span>When discounting future cash flows, the following dis<span class=\"_ _1\"></span>count rates are used:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>other <span class=\"_ _9\"></span>than <span class=\"_ _9\"></span>purchased <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"></span>originated <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-<span class=\"ff3\">impaired <span class=\"_ _9\"></span>(\u201cPOCI\u201d) <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>receivables: <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>original<span class=\"_ _6b\"> </span></span></span></span>effective interest rate or an approximation thereof;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">POCI assets: a cred<span class=\"_ _1\"></span>it-adjusted effective interest rate; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">lease<span class=\"_ _1\"></span> receivables: the discount rate used in measuring the lease receivable; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>commitments: <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>approximation <span class=\"_ _8\"></span>thereof, <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>ass<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span></span></span>resulting from the loan commitment; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guarantee contracts issu<span class=\"_ _2\"></span>ed: the rate that r<span class=\"_ _2\"></span>eflects the curr<span class=\"_ _2\"></span>ent market assessment of <span class=\"_ _2\"></span>the time value o<span class=\"_ _2\"></span>f money and th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> risks<span class=\"_ _6b\"> </span></span></span>that are specific to the cash flows.<span class=\"_ _6b\"> </span>In measuring <span class=\"_ _2\"></span>ECL, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>relies on <span class=\"_ _2\"></span>risk and <span class=\"_ _2\"></span>economic data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>modelling techniques <span class=\"_ _2\"></span>provided <span class=\"_ _2\"></span>by Moody\u2019s <span class=\"_ _2\"></span>Analytics <span class=\"_ _2\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>firm<span class=\"_ _6b\"> </span></span>specialising in areas <span class=\"_ _2\"></span>of credit ri<span class=\"_ _2\"></span>sk analysis, economic <span class=\"_ _2\"></span>and regulatory capital <span class=\"_ _2\"></span>calculation, economic r<span class=\"_ _2\"></span>esearch and other a<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>s intrinsically<span class=\"_ _6b\"> </span>linked to the ECL model.<span class=\"_ _6b\"> </span>Note 4 provides more detail in respect of the methodology applied by the Group for the measurement of loss allowances.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>Credit-impaired fin<span class=\"_ _1\"></span>ancial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>carried <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>carri<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair<span class=\"_ _6b\"> </span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehens<span class=\"_ _2\"></span>ive <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>(r<span class=\"_ _2\"></span>eferred <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span><span class=\"ff3\">\u201c</span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets<span class=\"ff3\">\u201d). <span class=\"_ _2\"></span>A <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>\u2018credit</span>-<span class=\"_ _6b\"> </span>impaired\u2019 <span class=\"_ _4\"></span>when <span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>events <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etrimental <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>occurred.<span class=\"_ _6b\"> </span>Evidence that a financial asset is credit-impaired includes the following observable data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">sign<span class=\"_ _1\"></span>ificant financial difficulty of the borrower or issuer;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a breach of contract such as a defaul<span class=\"_ _1\"></span>t or past due event;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the restru<span class=\"_ _1\"></span>cturing of a loan or advance by the Group on terms that the Group would not consider otherwise;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">it is becoming p<span class=\"_ _1\"></span>robable that the borrower will enter bankruptcy or other finan<span class=\"_ _1\"></span>cial reorganisation; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the d<span class=\"_ _1\"></span>isappearance of an active market for a security because of financial difficulties.<span class=\"_ _6b\"> </span></span></span>A <span class=\"ls0\">loan <span class=\"_ _2\"></span><span class=\"ff3\">that has been renegotiated due to <span class=\"_ _2\"></span>a deterioration in the borrow<span class=\"_ _2\"></span>er\u2019s condition is usually considered to be c<span class=\"_ _2\"></span>redit</span>-im<span class=\"_ _2\"></span>paired unless<span class=\"_ _6b\"> </span></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>receiving <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>reduced <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>cators <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>overdue <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>90 <span class=\"_ _2\"></span>days <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>considered <span class=\"_ _2\"></span>credit-<span class=\"_ _2\"></span>impaired <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>regulatory<span class=\"_ _6b\"> </span>definition of default is different.<span class=\"_ _6b\"> </span>Financial guaran<span class=\"_ _1\"></span>tee contracts held<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>asse<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>guarantee <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>integral <span class=\"_ _4\"></span>element <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>accounted <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>component of that <span class=\"_ _2\"></span>instrument or is <span class=\"_ _2\"></span>a contract that <span class=\"_ _2\"></span>is accounted fo<span class=\"_ _2\"></span>r separately. The <span class=\"_ _2\"></span>factors that the <span class=\"_ _2\"></span>Group considers when <span class=\"_ _4\"></span>making th<span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessment include whether:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> implicitly part of the contractual terms of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> required by laws and regulations that govern the contract of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> entered into at the same time as and <span class=\"lse\">in</span> contem<span class=\"_ _2\"></span>plation of the debt instruments<span class=\"_ _1\"></span>; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the guarantee is<span class=\"_ _1\"></span> given by the parent of the borrower or another company within the borrower\u2019s group.<span class=\"_ _6b\"> </span></span></span>If the <span class=\"_ _2\"></span>Group determines that t<span class=\"_ _2\"></span>he guarantee is <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the financial asset, t<span class=\"_ _2\"></span>hen any premium <span class=\"_ _2\"></span>payable in con<span class=\"_ _2\"></span>nection <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>initial <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognition <span class=\"_ _3c\"></span>of the <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>treated <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>transaction <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>acqu<span class=\"_ _2\"></span>iring <span class=\"_ _3c\"></span>it.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group conside<span class=\"_ _1\"></span>rs <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>effe<span class=\"_ _2\"></span>ct <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>protection<span class=\"_ _6b\"> </span>when measuring the fair value of the debt instrument and when measuring ECL.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group determines that <span class=\"_ _2\"></span>the guarantee <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the debt <span class=\"_ _2\"></span>instrument, then <span class=\"_ _2\"></span>it recognises an <span class=\"_ _2\"></span>asset rep<span class=\"_ _2\"></span>resenti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>any prepayment of guarantee premiu<span class=\"_ _1\"></span>m and a right to compensation for credit losses. A<span class=\"_ _1\"></span> prepaid premium asset is recognised only if the<span class=\"_ _6b\"> </span>guaranteed exposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>neither c<span class=\"_ _2\"></span>redit-impaired nor <span class=\"_ _2\"></span>has undergone <span class=\"_ _2\"></span>a significant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in credit <span class=\"_ _2\"></span>risk when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>guarantee is <span class=\"_ _2\"></span>acquired.<span class=\"_ _6b\"> </span>These assets <span class=\"_ _1\"></span>are recognised <span class=\"_ _1\"></span>under \u2018<span class=\"ff1\">O</span>ther assets\u2019. The<span class=\"_ _1\"></span> Group presents <span class=\"_ _1\"></span>gains or losses <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n a <span class=\"_ _1\"></span>compensation right <span class=\"ff1\">in profit <span class=\"_ _1\"></span>or loss in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he line<span class=\"_ _6b\"> </span></span>item \u2018<span class=\"ff1\">Impairment losses on financial instrumen<span class=\"_ _1\"></span>ts<span class=\"ff3 ls6\">\u2019.<span class=\"_ _6b\"> </span></span></span>Presentation of allo<span class=\"_ _1\"></span>wance for EC<span class=\"_ _1\"></span>L in the state<span class=\"_ _1\"></span>ment of fin<span class=\"_ _1\"></span>ancial position<span class=\"_ _6b\"> </span>Loss allowances for ECL are presented<span class=\"_ _1\"></span> in the Statement of Financia<span class=\"_ _2\"></span>l Position as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial as<span class=\"_ _1\"></span>sets measured at amortised cost: as a deduction from the gross carrying amount of the assets;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments an<span class=\"_ _1\"></span>d financial guarantee contracts: generally, as a provision; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">where <span class=\"_ _7\"></span>a financial instrument includes b<span class=\"_ _1\"></span>oth a drawn <span class=\"_ _1\"></span>and an undrawn <span class=\"_ _1\"></span>component, and<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>cannot identify <span class=\"_ _1\"></span>the ECL on th<span class=\"_ _1\"></span>e loa<span class=\"_ _2\"></span><span class=\"ls1c\">n<span class=\"_ _6b\"> </span></span></span></span>commitment co<span class=\"_ _2\"></span>mponent separately from <span class=\"_ _2\"></span>those on <span class=\"_ _2\"></span>the drawn <span class=\"_ _2\"></span>compone<span class=\"_ _1\"></span>nt: the <span class=\"_ _2\"></span>Group presents <span class=\"_ _2\"></span>a combined loss <span class=\"_ _2\"></span>allowance fo<span class=\"_ _2\"></span>r both<span class=\"_ _6b\"> </span>components. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>mbined <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>presented <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>deduction <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>gross <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>drawn <span class=\"_ _4\"></span>component. <span class=\"_ _8\"></span>Any<span class=\"_ _6b\"> </span>excess of the loss allowance over the gross amount of the drawn component is presen<span class=\"_ _1\"></span>ted as a provision; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">deb<span class=\"_ _1\"></span>t instruments measured at fai<span class=\"_ _2\"></span>r value through other comprehensive income: no loss allowance is reco<span class=\"_ _2\"></span>gnis<span class=\"_ _1\"></span>ed in the Stat<span class=\"_ _2\"></span>ement of<span class=\"_ _6b\"> </span></span></span>Financial <span class=\"_ _2\"></span>Position <span class=\"_ _4\"></span>because <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>their <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e. <span class=\"_ _4\"></span>However, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>recognised in the fair value reserve.<span class=\"_ _6b\"> </span>Write-off<span class=\"_ _6b\"> </span>Loans <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>written <span class=\"_ _4\"></span>off <span class=\"_ _4\"></span>(either <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>full) <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>reasonable <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pectation <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>recoverin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span>asset in its <span class=\"_ _2\"></span>entirety or a <span class=\"_ _2\"></span>portion thereof. <span class=\"_ _2\"></span>This is generally t<span class=\"_ _2\"></span>he case <span class=\"_ _2\"></span>when the Group determines <span class=\"_ _2\"></span>that the borrow<span class=\"_ _2\"></span>er does not h<span class=\"_ _4\"></span>ave ass<span class=\"_ _2\"></span>ets<span class=\"_ _6b\"> </span>or sources of income that could generate sufficient cash flo<span class=\"_ _2\"></span>ws to repay the amounts subject to the w<span class=\"_ _2\"></span>rite-off. This assessment is carri<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span>out at the individual asset level.<span class=\"_ _6b\"> </span>Recoveries <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>amounts <span class=\"_ _4\"></span>previously <span class=\"_ _8\"></span>written<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">off <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>\u2018</span>Net <span class=\"_ _8\"></span>movement <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>impairment<span class=\"_ _6b\"> </span>charges\u2019 <span class=\"ff1\">in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss. <span class=\"_ _2\"></span>Financial assets <span class=\"_ _2\"></span>that ar<span class=\"_ _2\"></span>e written <span class=\"_ _2\"></span>off <span class=\"_ _2\"></span>could still <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to enforcement <span class=\"_ _2\"></span>activities in <span class=\"_ _2\"></span>order<span class=\"_ _6b\"> </span></span>to comply with the Group\u2019s procedures for recovery of amounts d<span class=\"_ _1\"></span>ue.<span class=\"_ _6b\"> </span>Offsetting<span class=\"_ _6b\"> </span>Financial assets and liabili<span class=\"_ _1\"></span>ties are offset and the net amount presented<span class=\"_ _1\"></span> in the Statement of Financial Position when, and only when, the<span class=\"_ _6b\"> </span>Group <span class=\"_ _7\"></span>currently has <span class=\"_ _7\"></span>a legall<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>enforceable <span class=\"_ _1\"></span>right <span class=\"_ _7\"></span>to set <span class=\"_ _7\"></span>off the <span class=\"_ _7\"></span>recognised <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>it intends <span class=\"_ _7\"></span>either to <span class=\"_ _7\"></span>settle <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a net <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _7\"></span>or to <span class=\"_ _7\"></span>realise<span class=\"_ _6b\"> </span>the asset and settle the liability simultaneously.<span class=\"_ _6b\"> </span>Income <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resented <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>only <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>permitted <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRSs, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>gains <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>grou<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>similar transactions such as in the Group\u2019s tr<span class=\"_ _1\"></span>ading activity.<span class=\"_ _6b\"> </span>Fair value measureme<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>Fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>would <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>received <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>liability <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>orderly <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>bet<span class=\"_ _2\"></span>ween <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>participants at the m<span class=\"_ _2\"></span>easurement date in th<span class=\"_ _2\"></span>e principal or, <span class=\"_ _2\"></span>in its absence, the <span class=\"_ _2\"></span>most advantageous market to<span class=\"_ _2\"></span> which the G<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up has <span class=\"_ _2\"></span>access<span class=\"_ _6b\"> </span>at that date. The fair value of a liability re<span class=\"_ _1\"></span>flects its non-p<span class=\"_ _2\"></span>erformance risk.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>one <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>available, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group me<span class=\"_ _1\"></span>asures <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>fair <span class=\"_ _7\"></span>value of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>using <span class=\"_ _7\"></span>the qu<span class=\"_ _1\"></span>oted <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rice <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an active <span class=\"_ _7\"></span>market <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>instrument.<span class=\"_ _6b\"> </span>A market is regarded as active<span class=\"_ _1\"></span> if transactions for the asset or liability take place with su<span class=\"_ _1\"></span>fficient frequency and volume to provide pricing<span class=\"_ _6b\"> </span>information on an ongoing basis.<span class=\"_ _6b\"> </span>If there is <span class=\"_ _2\"></span>no quoted price i<span class=\"_ _2\"></span>n an active <span class=\"_ _2\"></span>market, then the Group <span class=\"_ _2\"></span>uses valuation techniques <span class=\"_ _2\"></span>that maximise the u<span class=\"_ _2\"></span>se of relevant o<span class=\"_ _4\"></span>bservable<span class=\"_ _6b\"> </span>inputs <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>minimise <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>use <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>unobservable <span class=\"_ _9\"> </span>inputs. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>chos<span class=\"_ _2\"></span>en <span class=\"_ _9\"> </span>valuation <span class=\"_ _5\"> </span>technique <span class=\"_ _9\"> </span>incorporates <span class=\"_ _5\"> </span>all <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>factors <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>arket<span class=\"_ _6b\"> </span>participants would take into account in pricing a transaction.<span class=\"_ _6b\"> </span>The best evidence of the fair <span class=\"_ _2\"></span>value of a financial instrument at initial <span class=\"_ _2\"></span>recognition is normally the transaction price <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>i.e. the fair value of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>consideration given <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>received. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial reco<span class=\"_ _2\"></span>gnition differs <span class=\"_ _4\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transaction pric<span class=\"_ _2\"></span>e<span class=\"_ _6b\"> </span>and t<span class=\"_ _2\"></span>he fair <span class=\"_ _2\"></span>value i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evidenced neither <span class=\"_ _2\"></span>by a <span class=\"_ _2\"></span>quoted <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>in an<span class=\"_ _2\"></span> active <span class=\"_ _2\"></span>market fo<span class=\"_ _2\"></span>r an <span class=\"_ _2\"></span>identical <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>or liability <span class=\"_ _2\"></span>nor <span class=\"_ _2\"></span>based o<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valuation<span class=\"_ _6b\"> </span>technique for which any un<span class=\"_ _1\"></span>observable inputs are judged to be ins<span class=\"_ _1\"></span>ignificant in relation to the difference, then th<span class=\"_ _1\"></span>e financial instrument is<span class=\"_ _6b\"> </span>initially <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>defer the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between th<span class=\"_ _2\"></span>e fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial re<span class=\"_ _2\"></span>cognition and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>price.<span class=\"_ _6b\"> </span>Subsequently, <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>difference <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>appropriate <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>ut <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>later <span class=\"_ _4\"></span>than<span class=\"_ _6b\"> </span>when the valuation is wholly supported by observable market data or the transaction is closed out.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>an asset o<span class=\"_ _2\"></span>r a <span class=\"_ _2\"></span>liability measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value has <span class=\"_ _2\"></span>a bid <span class=\"_ _2\"></span>price and <span class=\"_ _2\"></span>an ask <span class=\"_ _2\"></span>price, then t<span class=\"_ _2\"></span>he Group me<span class=\"_ _2\"></span>asures<span class=\"_ _1\"></span> as<span class=\"_ _2\"></span>sets and <span class=\"_ _2\"></span>long p<span class=\"_ _2\"></span>ositions <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>bid price and liabilities and short positions at an ask pri<span class=\"_ _1\"></span>ce.<span class=\"_ _6b\"> </span>Portfolios <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>managed <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>basis of <span class=\"_ _7\"></span>the net e<span class=\"_ _1\"></span>xposure to <span class=\"_ _7\"></span>either market <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>are measured <span class=\"_ _7\"></span>on the <span class=\"_ _1\"></span>basis of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>price th<span class=\"_ _1\"></span>at would <span class=\"_ _7\"></span>be receiv<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>t long<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>(or <span class=\"_ _2\"></span>paid <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>short <span class=\"_ _2\"></span>position) <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>particular <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>exposure. <span class=\"_ _2\"></span>Those <span class=\"_ _2\"></span>portfolio<span class=\"_ _2\"></span>-level <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio. The <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>demand <span class=\"_ _4\"></span>feature <span class=\"_ _4\"></span>(e.g. <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>demand <span class=\"_ _4\"></span>deposit) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>on <span class=\"_ _9\"> </span>demand,<span class=\"_ _6b\"> </span>discounted from the first date on which the amoun<span class=\"_ _1\"></span>t could be required to be paid.<span class=\"_ _6b\"> </span>The Group recognis<span class=\"_ _1\"></span>es transfers between levels of the fair valu<span class=\"_ _1\"></span>e hierarchy as of the<span class=\"_ _1\"></span> end of the rep<span class=\"_ _1\"></span>orting period du<span class=\"_ _1\"></span>ring which the change<span class=\"_ _6b\"> </span>has occurred.<span class=\"_ _6b\"> </span>Further details on the determination of fair values are<span class=\"_ _1\"></span> disclosed in Note 5.<span class=\"_ _6b\"> </span>Cash and cash equivalents<span class=\"_ _6b\"> </span> Cash <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>equivalents <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>notes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>coins <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>hand, <span class=\"_ _4\"></span>unrestricted <span class=\"_ _2\"></span>bala<span class=\"_ _2\"></span>nces <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>central <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>highly <span class=\"_ _4\"></span>liquid <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span> assets with original maturities of <span class=\"_ _2\"></span>three months or less from <span class=\"_ _2\"></span>the date of acquisition that are subject <span class=\"_ _2\"></span>to an insignificant ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>changes in<span class=\"_ _6b\"> </span> their fa<span class=\"lse\">ir </span>value and are used by the Group in the management of its short-term commitments<span class=\"lsa\">. </span> Cash and cash equivalents are carried at amortised cost in<span class=\"_ _1\"></span> the <span class=\"_ _2\"></span>Statement of Financial Position.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "F<span class=\"_ _1\"></span>inancial assets and liabilities<span class=\"_ _6b\"> </span>Recognition and in<span class=\"_ _2\"></span>itial measurement<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>initially <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognises <span class=\"_ _7\"></span>loa<span class=\"_ _2\"></span>ns <span class=\"_ _7\"></span>and advances, <span class=\"_ _1\"></span>deposits, d<span class=\"_ _1\"></span>ebt securi<span class=\"_ _1\"></span>ties i<span class=\"_ _1\"></span>ssued and<span class=\"_ _1\"></span> sub<span class=\"_ _1\"></span>ordinated liabilities<span class=\"_ _1\"></span> on <span class=\"_ _7\"></span>the date on which<span class=\"_ _1\"></span> they<span class=\"_ _6b\"> </span>are originated. All other <span class=\"_ _2\"></span>financial instruments (including regular-w<span class=\"_ _2\"></span>ay purchases and sales of <span class=\"_ _2\"></span>financial assets) are r<span class=\"_ _2\"></span>ecognised on bala<span class=\"_ _2\"></span>nce<span class=\"_ _6b\"> </span>sheet on the settlement date.<span class=\"_ _6b\"> </span>A finan<span class=\"_ _1\"></span>cial asset <span class=\"_ _1\"></span>or financial <span class=\"_ _1\"></span>liability is <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>initially at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>for an i<span class=\"_ _1\"></span>tem not <span class=\"_ _1\"></span>at fair value th<span class=\"_ _1\"></span>rough profit or <span class=\"_ _1\"></span>loss, transaction<span class=\"_ _6b\"> </span>costs that are directly attributabl<span class=\"_ _2\"></span>e to its acquisition or issue.<span class=\"_ _2\"></span> The f<span class=\"_ _2\"></span>air value of a <span class=\"_ _2\"></span>financial instrument at initial recognition is ge<span class=\"_ _2\"></span>nerall<span class=\"_ _1\"></span>y its<span class=\"_ _6b\"> </span>transaction price.<span class=\"_ _6b\"> </span>Classification<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>On <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>cost, <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ls3\">or<span class=\"_ _6b\"> </span></span>fair value through profit or loss.<span class=\"_ _6b\"> </span>A <span class=\"ls0\">debt instrument is measured at amortised cost if it meets both of <span class=\"_ _2\"></span>the following conditions and is not designated at fair value through<span class=\"_ _6b\"> </span></span>profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset i<span class=\"_ _1\"></span>s held within a business model whose objective is to hold assets to collect<span class=\"_ _2\"></span> contractual cash flows; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>contractual <span class=\"_ _7\"></span>terms <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>give <span class=\"_ _1\"></span>rise <span class=\"_ _7\"></span>on sp<span class=\"_ _1\"></span>ecified <span class=\"_ _7\"></span>da<span class=\"_ _2\"></span>tes <span class=\"_ _7\"></span>to cash<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are s<span class=\"_ _1\"></span>olely <span class=\"_ _7\"></span>payments <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>principal <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>interest<span class=\"_ _6b\"> </span></span></span>(<span class=\"ff3\">\u201c</span>SPPI<span class=\"ff3\">\u201d</span>).<span class=\"_ _6b\"> </span>A <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>other <span class=\"_ _9\"></span>comprehensive <span class=\"_ _8\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>(<span class=\"ff3\">\u201c</span>FVOCI<span class=\"ff3\">\u201d</span><span class=\"ls5\">) <span class=\"_ _9\"></span></span>only <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>meets <span class=\"_ _9\"></span>both <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>following<span class=\"_ _6b\"> </span>conditions and is not designated as fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset is held w<span class=\"_ _2\"></span>ithin a business mo<span class=\"_ _2\"></span>del whose objective <span class=\"_ _2\"></span>is achieved by both <span class=\"_ _2\"></span>collecting contractual <span class=\"_ _2\"></span>cash flows and s<span class=\"_ _2\"></span>elling financial<span class=\"_ _6b\"> </span></span></span>assets; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the contractu<span class=\"_ _1\"></span>al terms of the financial asset give rise on specified dates to cash flows that are SPPI.<span class=\"_ _6b\"> </span></span></span>Business model ass<span class=\"_ _1\"></span>essment<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>makes <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>portfolio <span class=\"_ _4\"></span>level <span class=\"_ _2\"></span>because <span class=\"_ _4\"></span>thi<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>best<span class=\"_ _6b\"> </span>reflects the way in which the business is managed, and information is provided to Management. The information considere<span class=\"_ _1\"></span>d includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  stated <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>objectives <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>portfolio <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>operation <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>those <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>practice<span class=\"_ _2\"></span>, <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>particular, <span class=\"_ _6\"> </span>whether<span class=\"_ _6b\"> </span></span></span>M<span class=\"ff3\">anagement\u2019s s<span class=\"_ _1\"></span>trategy focuses on <span class=\"_ _1\"></span>earning contractu<span class=\"_ _1\"></span>al interest revenue<span class=\"_ _1\"></span>, maintaining a p<span class=\"_ _1\"></span>articular interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e profile, <span class=\"_ _1\"></span>matchin<span class=\"ff1\">g the<span class=\"_ _6b\"> </span></span></span>duration of the finan<span class=\"_ _1\"></span>cial assets to the durati<span class=\"_ _1\"></span>on of the liabilities that are fun<span class=\"_ _1\"></span>ding those assets or realis<span class=\"_ _1\"></span>ing cash flows through the sale<span class=\"_ _6b\"> </span>of the assets;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">how the pe<span class=\"_ _1\"></span>rformance of the portfolio is evaluated and reported to the Group\u2019s <span class=\"ff1\">Manag<span class=\"_ _2\"></span>ement;<span class=\"_ _6b\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>affect the <span class=\"_ _7\"></span>performance <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>(and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial ass<span class=\"_ _1\"></span>ets <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>within that <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>strategy<span class=\"_ _6b\"> </span></span></span>for how those risks are managed;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">how manag<span class=\"_ _1\"></span>ers of <span class=\"_ _1\"></span>the b<span class=\"_ _1\"></span>usiness <span class=\"_ _1\"></span>are compens<span class=\"_ _1\"></span>ated (e.g. <span class=\"_ _1\"></span>whether compe<span class=\"_ _1\"></span>nsation is <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> valu<span class=\"_ _1\"></span>e of th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets manag<span class=\"_ _1\"></span>ed or t<span class=\"ls9\">he<span class=\"_ _6b\"> </span></span></span></span>contractual cash flows collected); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>frequency, volume <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>timing of <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rior <span class=\"_ _1\"></span>periods, <span class=\"_ _1\"></span>the reasons<span class=\"_ _1\"></span> for <span class=\"_ _7\"></span>such sales <span class=\"_ _1\"></span>and i<span class=\"_ _1\"></span>ts expe<span class=\"_ _1\"></span>ctations about <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _7\"></span>sale<span class=\"_ _2\"></span>s activity.<span class=\"_ _6b\"> </span></span></span>However, <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _4\"></span>sales <span class=\"_ _2\"></span>activity <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>isolation, <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>overall <span class=\"_ _4\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _4\"></span>Group\u2019s<span class=\"_ _6b\"> </span></span>stated objective for managing the financial assets is achieved<span class=\"_ _1\"></span> and how cash flows are realised.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>trading <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>manag<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>performance <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evaluated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air<span class=\"_ _6b\"> </span>value <span class=\"_ _7\"></span>through profit <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>loss b<span class=\"_ _1\"></span>ecause <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>ey <span class=\"_ _7\"></span>are ne<span class=\"_ _1\"></span>ither <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>to collect <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>nor <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>both <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollect <span class=\"_ _7\"></span>contractual <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws<span class=\"_ _6b\"> </span>and to sell financial assets.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span> When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span> in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span> portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span> against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span> or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span> fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span> respectively.<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span> The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span> Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span><span class=\"lse\"> </span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span> On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span> portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span> recognised in profit or loss.<span class=\"_ _6b\"> </span> Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span> loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span> retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span> If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span> or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span> Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span> Modifications of financi<span class=\"_ _2\"></span>al assets and financial liabi<span class=\"_ _2\"></span>lities<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the terms <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are modified, <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group evaluates <span class=\"_ _2\"></span>whether t<span class=\"_ _2\"></span>he cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the modified <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>are s<span class=\"_ _2\"></span>ub<span class=\"_ _2\"></span>stantially<span class=\"_ _6b\"> </span>different. <span class=\"_ _4\"></span>If <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>substantially <span class=\"_ _8\"></span>different, <span class=\"_ _8\"></span>then <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>fi<span class=\"_ _4\"></span>nancial <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span>deemed to have expired. In this c<span class=\"_ _2\"></span>ase, the original financial asset is derecognised (<span class=\"_ _2\"></span>see Accounting Policy <span class=\"ls2\">3.</span>9.3) and a <span class=\"_ _2\"></span>new financial asset<span class=\"_ _6b\"> </span>is recognised at fair value plus any eligible transaction costs. If <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>when <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>borrower <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>difficulties, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>usually <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>maximise<span class=\"_ _6b\"> </span>recovery of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original contractual terms <span class=\"_ _2\"></span>rather than <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> originate <span class=\"_ _2\"></span>a new <span class=\"_ _2\"></span>asset with <span class=\"_ _2\"></span>substantially different <span class=\"_ _2\"></span>terms. If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>plans <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>modify <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>way <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>forgiveness <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>then <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsiders <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>portion <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>set<span class=\"_ _6b\"> </span>should be written-off before the modification takes place (see Note 4.2.<span class=\"ls2\">1.</span>8 for write-off policy). If <span class=\"_ _2\"></span>the modification o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset measured at <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>st or <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>does not <span class=\"_ _2\"></span>result in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>derecognition of <span class=\"_ _2\"></span>the fina<span class=\"_ _2\"></span>ncial asset,<span class=\"_ _6b\"> </span>then <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>recalculates <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>asset<span class=\"_ _6b\"> </span>and <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>resulting <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>modification <span class=\"_ _4\"></span>gain <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _4\"></span>For <span class=\"_ _4\"></span>floating-rate <span class=\"_ _4\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>assets, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original<span class=\"_ _6b\"> </span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>used <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>calculate <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modifi<span class=\"_ _2\"></span>cation <span class=\"_ _4\"></span>gai<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>adjusted <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>reflect <span class=\"_ _8\"></span>curre<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>time <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>modification. Any costs o<span class=\"_ _2\"></span>r fees incurred and fee<span class=\"_ _2\"></span>s received <span class=\"_ _2\"></span>as part of <span class=\"_ _2\"></span>the modification adjust the gro<span class=\"_ _2\"></span>ss carrying amount of <span class=\"_ _2\"></span>the modified<span class=\"_ _6b\"> </span>financial asset and are amortised over the remaining term of the modified fin<span class=\"_ _1\"></span>ancial asset.<span class=\"_ _6b\"> </span>If such <span class=\"_ _1\"></span>a modification <span class=\"_ _1\"></span>is carried out <span class=\"_ _7\"></span>becau<span class=\"_ _2\"></span>se <span class=\"_ _1\"></span>of financial d<span class=\"_ _1\"></span>ifficulties of the <span class=\"_ _1\"></span>borrower (<span class=\"lsf\">see </span>Acco<span class=\"_ _2\"></span>unting Policy <span class=\"ls2\">3.</span>9.5), <span class=\"_ _1\"></span>then <span class=\"_ _1\"></span>the g<span class=\"_ _1\"></span>ain or loss is<span class=\"_ _6b\"> </span>presented together with im<span class=\"_ _2\"></span>pairment losses. In <span class=\"_ _2\"></span>other cases,<span class=\"_ _2\"></span> differences i<span class=\"_ _2\"></span>n the carrying amo<span class=\"_ _2\"></span>unt are recognised in<span class=\"_ _2\"></span> profit or lo<span class=\"_ _2\"></span>ss as a<span class=\"_ _2\"></span> gain<span class=\"_ _6b\"> </span>or loss on derecognition.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "F<span class=\"_ _1\"></span>inancial assets and liabilities<span class=\"_ _6b\"> </span>Recognition and in<span class=\"_ _2\"></span>itial measurement<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>initially <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognises <span class=\"_ _7\"></span>loa<span class=\"_ _2\"></span>ns <span class=\"_ _7\"></span>and advances, <span class=\"_ _1\"></span>deposits, d<span class=\"_ _1\"></span>ebt securi<span class=\"_ _1\"></span>ties i<span class=\"_ _1\"></span>ssued and<span class=\"_ _1\"></span> sub<span class=\"_ _1\"></span>ordinated liabilities<span class=\"_ _1\"></span> on <span class=\"_ _7\"></span>the date on which<span class=\"_ _1\"></span> they<span class=\"_ _6b\"> </span>are originated. All other <span class=\"_ _2\"></span>financial instruments (including regular-w<span class=\"_ _2\"></span>ay purchases and sales of <span class=\"_ _2\"></span>financial assets) are r<span class=\"_ _2\"></span>ecognised on bala<span class=\"_ _2\"></span>nce<span class=\"_ _6b\"> </span>sheet on the settlement date.<span class=\"_ _6b\"> </span>A finan<span class=\"_ _1\"></span>cial asset <span class=\"_ _1\"></span>or financial <span class=\"_ _1\"></span>liability is <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>initially at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>plus, <span class=\"_ _1\"></span>for an i<span class=\"_ _1\"></span>tem not <span class=\"_ _1\"></span>at fair value th<span class=\"_ _1\"></span>rough profit or <span class=\"_ _1\"></span>loss, transaction<span class=\"_ _6b\"> </span>costs that are directly attributabl<span class=\"_ _2\"></span>e to its acquisition or issue.<span class=\"_ _2\"></span> The f<span class=\"_ _2\"></span>air value of a <span class=\"_ _2\"></span>financial instrument at initial recognition is ge<span class=\"_ _2\"></span>nerall<span class=\"_ _1\"></span>y its<span class=\"_ _6b\"> </span>transaction price.<span class=\"_ _6b\"> </span>Fair value measureme<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span> Fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>would <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>received <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>liability <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>orderly <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>bet<span class=\"_ _2\"></span>ween <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span> participants at the m<span class=\"_ _2\"></span>easurement date in th<span class=\"_ _2\"></span>e principal or, <span class=\"_ _2\"></span>in its absence, the <span class=\"_ _2\"></span>most advantageous market to<span class=\"_ _2\"></span> which the G<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up has <span class=\"_ _2\"></span>access<span class=\"_ _6b\"> </span> at that date. The fair value of a liability re<span class=\"_ _1\"></span>flects its non-p<span class=\"_ _2\"></span>erformance risk.<span class=\"_ _6b\"> </span> When <span class=\"_ _7\"></span>one <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>available, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group me<span class=\"_ _1\"></span>asures <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>fair <span class=\"_ _7\"></span>value of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>using <span class=\"_ _7\"></span>the qu<span class=\"_ _1\"></span>oted <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rice <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an active <span class=\"_ _7\"></span>market <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>instrument.<span class=\"_ _6b\"> </span> A market is regarded as active<span class=\"_ _1\"></span> if transactions for the asset or liability take place with su<span class=\"_ _1\"></span>fficient frequency and volume to provide pricing<span class=\"_ _6b\"> </span> information on an ongoing basis.<span class=\"_ _6b\"> </span> If there is <span class=\"_ _2\"></span>no quoted price i<span class=\"_ _2\"></span>n an active <span class=\"_ _2\"></span>market, then the Group <span class=\"_ _2\"></span>uses valuation techniques <span class=\"_ _2\"></span>that maximise the u<span class=\"_ _2\"></span>se of relevant o<span class=\"_ _4\"></span>bservable<span class=\"_ _6b\"> </span> inputs <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>minimise <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>use <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>unobservable <span class=\"_ _9\"> </span>inputs. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>chos<span class=\"_ _2\"></span>en <span class=\"_ _9\"> </span>valuation <span class=\"_ _5\"> </span>technique <span class=\"_ _9\"> </span>incorporates <span class=\"_ _5\"> </span>all <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>factors <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>arket<span class=\"_ _6b\"> </span> participants would take into account in pricing a transaction.<span class=\"_ _6b\"> </span> The best evidence of the fair <span class=\"_ _2\"></span>value of a financial instrument at initial <span class=\"_ _2\"></span>recognition is normally the transaction price <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>i.e. the fair value of<span class=\"_ _6b\"> </span> the <span class=\"_ _2\"></span>consideration given <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>received. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial reco<span class=\"_ _2\"></span>gnition differs <span class=\"_ _4\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transaction pric<span class=\"_ _2\"></span>e<span class=\"_ _6b\"> </span> and t<span class=\"_ _2\"></span>he fair <span class=\"_ _2\"></span>value i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evidenced neither <span class=\"_ _2\"></span>by a <span class=\"_ _2\"></span>quoted <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>in an<span class=\"_ _2\"></span> active <span class=\"_ _2\"></span>market fo<span class=\"_ _2\"></span>r an <span class=\"_ _2\"></span>identical <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>or liability <span class=\"_ _2\"></span>nor <span class=\"_ _2\"></span>based o<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valuation<span class=\"_ _6b\"> </span> technique for which any un<span class=\"_ _1\"></span>observable inputs are judged to be ins<span class=\"_ _1\"></span>ignificant in relation to the difference, then th<span class=\"_ _1\"></span>e financial instrument is<span class=\"_ _6b\"> </span> initially <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>defer the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between th<span class=\"_ _2\"></span>e fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial re<span class=\"_ _2\"></span>cognition and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>price.<span class=\"_ _6b\"> </span> Subsequently, <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>difference <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>appropriate <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>ut <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>later <span class=\"_ _4\"></span>than<span class=\"_ _6b\"> </span> when the valuation is wholly supported by observable market data or the transaction is closed out.<span class=\"_ _6b\"> </span> If <span class=\"_ _2\"></span>an asset o<span class=\"_ _2\"></span>r a <span class=\"_ _2\"></span>liability measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value has <span class=\"_ _2\"></span>a bid <span class=\"_ _2\"></span>price and <span class=\"_ _2\"></span>an ask <span class=\"_ _2\"></span>price, then t<span class=\"_ _2\"></span>he Group me<span class=\"_ _2\"></span>asures<span class=\"_ _1\"></span> as<span class=\"_ _2\"></span>sets and <span class=\"_ _2\"></span>long p<span class=\"_ _2\"></span>ositions <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span> bid price and liabilities and short positions at an ask pri<span class=\"_ _1\"></span>ce.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> Portfolios <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>managed <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span> the <span class=\"_ _1\"></span>basis of <span class=\"_ _7\"></span>the net e<span class=\"_ _1\"></span>xposure to <span class=\"_ _7\"></span>either market <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>are measured <span class=\"_ _7\"></span>on the <span class=\"_ _1\"></span>basis of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>price th<span class=\"_ _1\"></span>at would <span class=\"_ _7\"></span>be receiv<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>t long<span class=\"_ _6b\"> </span> position <span class=\"_ _2\"></span>(or <span class=\"_ _2\"></span>paid <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>short <span class=\"_ _2\"></span>position) <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>particular <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>exposure. <span class=\"_ _2\"></span>Those <span class=\"_ _2\"></span>portfolio<span class=\"_ _2\"></span>-level <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio.  The <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>demand <span class=\"_ _4\"></span>feature <span class=\"_ _4\"></span>(e.g. <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>demand <span class=\"_ _4\"></span>deposit) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>on <span class=\"_ _9\"> </span>demand,<span class=\"_ _6b\"> </span> discounted from the first date on which the amoun<span class=\"_ _1\"></span>t could be required to be paid.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The Group recognis<span class=\"_ _1\"></span>es transfers between levels of the fair valu<span class=\"_ _1\"></span>e hierarchy as of the<span class=\"_ _1\"></span> end of the rep<span class=\"_ _1\"></span>orting period du<span class=\"_ _1\"></span>ring which the change<span class=\"_ _6b\"> </span> has occurred.<span class=\"_ _6b\"> </span> Further details on the determination of fair values are<span class=\"_ _1\"></span> disclosed in Note 5.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognisingDifferenceBetweenFairValueAtInitialRecognitionAndAmountDeterminedUsingValuationTechniqueExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Classification<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>On <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>cost, <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ls3\">or<span class=\"_ _6b\"> </span></span>fair value through profit or loss.<span class=\"_ _6b\"> </span>A <span class=\"ls0\">debt instrument is measured at amortised cost if it meets both of <span class=\"_ _2\"></span>the following conditions and is not designated at fair value through<span class=\"_ _6b\"> </span></span>profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset i<span class=\"_ _1\"></span>s held within a business model whose objective is to hold assets to collect<span class=\"_ _2\"></span> contractual cash flows; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>contractual <span class=\"_ _7\"></span>terms <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>give <span class=\"_ _1\"></span>rise <span class=\"_ _7\"></span>on sp<span class=\"_ _1\"></span>ecified <span class=\"_ _7\"></span>da<span class=\"_ _2\"></span>tes <span class=\"_ _7\"></span>to cash<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are s<span class=\"_ _1\"></span>olely <span class=\"_ _7\"></span>payments <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>principal <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>interest<span class=\"_ _6b\"> </span></span></span>(<span class=\"ff3\">\u201c</span>SPPI<span class=\"ff3\">\u201d</span>).<span class=\"_ _6b\"> </span>A <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>other <span class=\"_ _9\"></span>comprehensive <span class=\"_ _8\"></span>income<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>(<span class=\"ff3\">\u201c</span>FVOCI<span class=\"ff3\">\u201d</span><span class=\"ls5\">) <span class=\"_ _9\"></span></span>only <span class=\"_ _4\"></span>if <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>meets <span class=\"_ _9\"></span>both <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>following<span class=\"_ _6b\"> </span>conditions and is not designated as fair value through profit or loss:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the asset is held w<span class=\"_ _2\"></span>ithin a business mo<span class=\"_ _2\"></span>del whose objective <span class=\"_ _2\"></span>is achieved by both <span class=\"_ _2\"></span>collecting contractual <span class=\"_ _2\"></span>cash flows and s<span class=\"_ _2\"></span>elling financial<span class=\"_ _6b\"> </span></span></span>assets; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the contractu<span class=\"_ _1\"></span>al terms of the financial asset give rise on specified dates to cash flows that are SPPI.<span class=\"_ _6b\"> </span></span></span>Business model ass<span class=\"_ _1\"></span>essment<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>makes <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>assessment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>objective <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>portfolio <span class=\"_ _4\"></span>level <span class=\"_ _2\"></span>because <span class=\"_ _4\"></span>thi<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>best<span class=\"_ _6b\"> </span>reflects the way in which the business is managed, and information is provided to Management. The information considere<span class=\"_ _1\"></span>d includes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  stated <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>objectives <span class=\"_ _6\"> </span>for <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>portfolio <span class=\"_ _6\"> </span>and <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>operation <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>those <span class=\"_ _6\"> </span>policies <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>practice<span class=\"_ _2\"></span>, <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>particular, <span class=\"_ _6\"> </span>whether<span class=\"_ _6b\"> </span></span></span>M<span class=\"ff3\">anagement\u2019s s<span class=\"_ _1\"></span>trategy focuses on <span class=\"_ _1\"></span>earning contractu<span class=\"_ _1\"></span>al interest revenue<span class=\"_ _1\"></span>, maintaining a p<span class=\"_ _1\"></span>articular interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e profile, <span class=\"_ _1\"></span>matchin<span class=\"ff1\">g the<span class=\"_ _6b\"> </span></span></span>duration of the finan<span class=\"_ _1\"></span>cial assets to the durati<span class=\"_ _1\"></span>on of the liabilities that are fun<span class=\"_ _1\"></span>ding those assets or realis<span class=\"_ _1\"></span>ing cash flows through the sale<span class=\"_ _6b\"> </span>of the assets;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">how the pe<span class=\"_ _1\"></span>rformance of the portfolio is evaluated and reported to the Group\u2019s <span class=\"ff1\">Manag<span class=\"_ _2\"></span>ement;<span class=\"_ _6b\"> </span></span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>affect the <span class=\"_ _7\"></span>performance <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>(and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial ass<span class=\"_ _1\"></span>ets <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>within that <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>model) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>strategy<span class=\"_ _6b\"> </span></span></span>for how those risks are managed;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">how manag<span class=\"_ _1\"></span>ers of <span class=\"_ _1\"></span>the b<span class=\"_ _1\"></span>usiness <span class=\"_ _1\"></span>are compens<span class=\"_ _1\"></span>ated (e.g. <span class=\"_ _1\"></span>whether compe<span class=\"_ _1\"></span>nsation is <span class=\"_ _1\"></span>based on <span class=\"_ _1\"></span>the fair<span class=\"_ _1\"></span> valu<span class=\"_ _1\"></span>e of th<span class=\"_ _1\"></span>e ass<span class=\"_ _1\"></span>ets manag<span class=\"_ _1\"></span>ed or t<span class=\"ls9\">he<span class=\"_ _6b\"> </span></span></span></span>contractual cash flows collected); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the <span class=\"_ _7\"></span>frequency, volume <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>timing of <span class=\"_ _1\"></span>sales <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rior <span class=\"_ _1\"></span>periods, <span class=\"_ _1\"></span>the reasons<span class=\"_ _1\"></span> for <span class=\"_ _7\"></span>such sales <span class=\"_ _1\"></span>and i<span class=\"_ _1\"></span>ts expe<span class=\"_ _1\"></span>ctations about <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _7\"></span>sale<span class=\"_ _2\"></span>s activity.<span class=\"_ _6b\"> </span></span></span>However, <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _4\"></span>sales <span class=\"_ _2\"></span>activity <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>isolation, <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>overall <span class=\"_ _4\"></span>assessment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _4\"></span>Group\u2019s<span class=\"_ _6b\"> </span></span>stated objective for managing the financial assets is achieved<span class=\"_ _1\"></span> and how cash flows are realised.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>trading <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>manag<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>performance <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evaluated <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>a<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>air<span class=\"_ _6b\"> </span>value <span class=\"_ _7\"></span>through profit <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>loss b<span class=\"_ _1\"></span>ecause <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>ey <span class=\"_ _7\"></span>are ne<span class=\"_ _1\"></span>ither <span class=\"_ _1\"></span>held <span class=\"_ _7\"></span>to collect <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _7\"></span>nor <span class=\"_ _1\"></span>held <span class=\"_ _1\"></span>both <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollect <span class=\"_ _7\"></span>contractual <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws<span class=\"_ _6b\"> </span>and to sell financial assets.<span class=\"_ _6b\"> </span>Assessment of wheth<span class=\"_ _1\"></span>er contractual cash<span class=\"_ _7\"></span> flows are solely pa<span class=\"_ _1\"></span>yments of principal a<span class=\"_ _1\"></span>nd interest For <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>purposes <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>assessment, <span class=\"_ _1\"></span>\u2018principal\u2019 <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>defi<span class=\"_ _2\"></span>ned <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>fair<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>financial asset <span class=\"_ _7\"></span>on initial re<span class=\"_ _1\"></span>cognition. \u2018Interest\u2019 <span class=\"_ _1\"></span>is d<span class=\"_ _1\"></span>efined as <span class=\"_ _1\"></span>consideration <span class=\"_ _1\"></span>for the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>value of <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>ney <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r th<span class=\"_ _1\"></span>e credit <span class=\"_ _7\"></span>risk associated <span class=\"_ _1\"></span>with the <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _1\"></span>out<span class=\"_ _2\"></span>standing <span class=\"_ _1\"></span>during a <span class=\"_ _1\"></span>particular period of time and for other basic lending risks and costs (e.g. liquidity risk and<span class=\"_ _1\"></span> administrative costs), as well as profit <span class=\"_ _2\"></span>margin. In <span class=\"_ _2\"></span>assessing <span class=\"_ _4\"></span>whether <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>SPPI, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>considers <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntractual <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument. <span class=\"_ _2\"></span>This <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes assessing <span class=\"_ _1\"></span>whether th<span class=\"_ _1\"></span>e financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>contains<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>contractual term <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>could ch<span class=\"_ _1\"></span>ange the <span class=\"_ _7\"></span>timing or amount <span class=\"_ _7\"></span>of contractual <span class=\"_ _1\"></span>cas<span class=\"_ _2\"></span>h flows <span class=\"_ _1\"></span>such that it would not meet this condition. In making the assessmen<span class=\"_ _1\"></span>t, the Group considers:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">continge<span class=\"_ _1\"></span>nt events that would change the amount and timing of cash flows; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">leverag<span class=\"_ _1\"></span>e features; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">prep<span class=\"_ _1\"></span>ayment and extension terms; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">terms th<span class=\"_ _1\"></span>at limit the Group\u2019s claim to cash flows from specified assets (e.g. non<span class=\"ff1\">-recourse loans); and </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">feature<span class=\"_ _1\"></span>s that modify consideration of the time value of mo<span class=\"_ _2\"></span>ney (e.g. peri<span class=\"_ _1\"></span>odical reset of interest rates). </span></span>In <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ases, <span class=\"_ _4\"></span>loans <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>secured <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llateral<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _8\"></span>limit <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>claim <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>o<span class=\"_ _4\"></span><span class=\"ff1\">f <span class=\"_ _4\"></span>the </span>underlying <span class=\"_ _4\"></span>collateral <span class=\"_ _8\"></span>(non-recourse <span class=\"_ _8\"></span>loans). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>applies <span class=\"_ _8\"></span>judgment <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>assessing <span class=\"_ _8\"></span>whether <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>non-recourse <span class=\"_ _8\"></span>loans <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SPPI criterion. The Group typically conside<span class=\"_ _1\"></span>rs the following information when making this judgement:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the contractual arrangement specifically defines the amounts and dates of the cash payments of the loan;<span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the fair value of the<span class=\"_ _1\"></span> collateral relative to the amount of the secured financial asset; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ab<span class=\"_ _1\"></span>ility and willingness of the borrower to make contractual payments, notwithstanding a decline in<span class=\"_ _1\"></span> the value of collatera<span class=\"_ _2\"></span><span class=\"lse\">l;</span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the borrower is an individual or a substantive operating entity or is a special-purpose entit<span class=\"_ _2\"></span>y; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the G<span class=\"_ _1\"></span>roup\u2019s risk of loss on the asset relative to a full<span class=\"ff1\">-recourse loan;<span class=\"_ _2\"></span> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the e<span class=\"_ _1\"></span>xtent to which the collateral represents all or a substantial portion of the borrower\u2019s assets; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">whethe<span class=\"_ _1\"></span>r the Group will benefit from any upside from the underlying assets. </span></span>Equity instruments <span class=\"_ _2\"></span>have contractual <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not meet <span class=\"_ _2\"></span>the SPPI <span class=\"_ _2\"></span>criterion. Accordingly, all <span class=\"_ _2\"></span>such financial assets <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>measured at fair value through profit or loss (<span class=\"ff3\">\u201c</span>FVTPL<span class=\"ff3\">\u201d</span>) unless the Group designates these instruments at FVOCI upon initial re<span class=\"_ _1\"></span>cognition.<span class=\"_ _2\"></span> Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span>Financial assets m<span class=\"_ _1\"></span>easured at fair valu<span class=\"_ _1\"></span>e through other <span class=\"_ _1\"></span>comprehensive inc<span class=\"_ _1\"></span>ome Financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>achieved <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>both <span class=\"_ _2\"></span>collecting <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>selling <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>contain contractual terms<span class=\"_ _1\"></span> that gi<span class=\"_ _1\"></span>ve rise <span class=\"_ _1\"></span>on specified <span class=\"_ _1\"></span>dates to <span class=\"_ _1\"></span>cash flows <span class=\"_ _1\"></span>that are S<span class=\"_ _1\"></span>PPI are me<span class=\"_ _1\"></span>asured at <span class=\"_ _1\"></span>FVOCI. These <span class=\"_ _7\"></span>primarily co<span class=\"_ _2\"></span>mprise fin<span class=\"_ _1\"></span>ancial investments measured at FVOCI. For <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>FVOCI, <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>gains <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>los<span class=\"_ _2\"></span>ses <span class=\"_ _2\"></span>subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI, <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xcept <span class=\"_ _2\"></span>for the following, which are recognised in<span class=\"_ _1\"></span> profit or loss in the same manner as for financial assets measured at amortised co<span class=\"_ _2\"></span>st: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">interest r<span class=\"_ _1\"></span>evenue using the effective interest method recognised in \u2018<span class=\"ff1\">I</span>nterest income\u2019;<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">movements in<span class=\"_ _1\"></span> loss allowances recognised in \u2018<span class=\"ff1\">N</span>et impairment charge on financial assets\u2019; and<span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">foreign e<span class=\"_ _1\"></span>xchange gains and losses recognised in \u2018<span class=\"ff1\">N</span>et trading results\u2019.<span class=\"ff1\"> </span></span></span>When a <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>security <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognis<span class=\"_ _1\"></span>ed, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cumulative gai<span class=\"_ _2\"></span>n o<span class=\"_ _2\"></span>r lo<span class=\"_ _2\"></span>ss previously <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>OCI <span class=\"_ _2\"></span>is reclassif<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m equity to profit or loss. Financial assets manda<span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>rily <span class=\"_ _1\"></span>measured at fair<span class=\"_ _1\"></span> value throug<span class=\"_ _1\"></span>h profit or loss Debt instruments <span class=\"_ _2\"></span>that do <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>meet the criteria <span class=\"_ _2\"></span>for amortised <span class=\"_ _2\"></span>cost or <span class=\"_ _2\"></span>FVOCI are <span class=\"_ _2\"></span>automatically c<span class=\"_ _2\"></span>lassifie<span class=\"_ _1\"></span>d and <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>FVTPL<span class=\"_ _4\"></span>. A <span class=\"_ _2\"></span>gain or loss <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>debt <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that is <span class=\"_ _1\"></span>subsequently <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>FVTPL is re<span class=\"_ _1\"></span>cognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or loss<span class=\"_ _1\"></span> an<span class=\"_ _1\"></span>d presen<span class=\"_ _1\"></span>ted net <span class=\"_ _1\"></span>with<span class=\"_ _2\"></span><span class=\"ff3\">in <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Net trading<span class=\"_ _1\"></span> </span></span>results<span class=\"ff3\">\u2019 in the period in which it arises<span class=\"_ _1\"></span>. <span class=\"ff1\"> </span></span>Such financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets comprise <span class=\"_ _1\"></span>primarily Group<span class=\"_ _1\"></span>\u2019s trading assets, which <span class=\"_ _1\"></span>are managed <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd whose <span class=\"_ _1\"></span>performance is evaluated <span class=\"_ _1\"></span>on a fa<span class=\"ff1\">ir value </span>basis. <span class=\"_ _7\"></span>Trading as<span class=\"_ _1\"></span>sets <span class=\"_ _7\"></span>are acqui<span class=\"_ _1\"></span>red <span class=\"_ _1\"></span>principally <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>purpose <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>sellin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>in th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>ear <span class=\"_ _7\"></span>term <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>held <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>part of <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>portfolio th<span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>is manag<span class=\"_ _1\"></span>ed together for short-term profit or position taking.  The <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>LFC <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>primarily fo<span class=\"_ _2\"></span>cused <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>information <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assess <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff3\">assets\u2019 </span>performance <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>decisions. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _8\"></span>SPPI. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>neither held for the <span class=\"_ _2\"></span>purpose of co<span class=\"_ _2\"></span>llecting contractual cash flows nor <span class=\"_ _2\"></span>held both fo<span class=\"_ _2\"></span>r collecting contractual cash flo<span class=\"_ _2\"></span>ws and for sa<span class=\"_ _2\"></span>le. T<span class=\"_ _2\"></span>he co<span class=\"_ _2\"></span>llection of contractual cash<span class=\"_ _1\"></span> flows is <span class=\"_ _1\"></span>only incidental to <span class=\"_ _1\"></span>achieving the business <span class=\"_ _1\"></span>model<span class=\"ff3\">\u2019<span class=\"_ _2\"></span>s objective<span class=\"_ _1\"></span>. Consequently, all tr<span class=\"ff1\">ading assets are<span class=\"_ _1\"></span> mandatorily </span></span>measured at FVTPL. Trading assets are i<span class=\"_ _2\"></span>nitially recognised and <span class=\"_ _2\"></span>subsequently measured at <span class=\"_ _2\"></span>fair value in t<span class=\"_ _2\"></span>he statements of financial pos<span class=\"_ _2\"></span>ition, with<span class=\"_ _2\"></span> transactio<span class=\"_ _2\"></span>n costs recognised in profit or loss. All changes in fair value are recognised as part<span class=\"_ _1\"></span> of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">N</span>et trading results\u2019 in profit or loss.<span class=\"ff1\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>equity inv<span class=\"_ _2\"></span>estments that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FVOCI <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>classified a<span class=\"_ _2\"></span>nd man<span class=\"_ _2\"></span>datorily m<span class=\"_ _4\"></span>easured <span class=\"_ _2\"></span>at FVTPL. <span class=\"_ _9\"> </span>Changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>assets <span class=\"_ _8\"></span>measured <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>FVTPL <span class=\"_ _9\"> </span>are <span class=\"_ _9\"> </span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Net <span class=\"_ _9\"> </span>(lo<span class=\"_ _2\"></span>ss)/gain <span class=\"_ _8\"></span>from <span class=\"_ _9\"> </span>equity <span class=\"_ _9\"> </span>investments </span>measured at fair valu<span class=\"_ _2\"></span>e through profit <span class=\"_ _2\"></span>or loss<span class=\"ff3\">\u2019 in <span class=\"_ _2\"></span>the statement of <span class=\"_ _2\"></span>profit or loss as <span class=\"_ _2\"></span>applicable. Such instruments principally comprise <span class=\"_ _2\"></span>the </span>Group\u2019s inv<span class=\"_ _2\"></span>estment in <span class=\"_ _2\"></span>unlisted <span class=\"_ _2\"></span>sub<span class=\"_ _2\"></span><span class=\"ff1\">-</span>funds an<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>ther <span class=\"_ _2\"></span>equity investments <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _2\"></span>investments mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>lue </span>through profit or loss'.<span class=\"_ _6b\"> </span>Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span> When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span> in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span> portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span> against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span> or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span> fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span> respectively.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "Reclassifications The Group reclassifies <span class=\"_ _2\"></span>debt instruments w<span class=\"_ _2\"></span>hen and only w<span class=\"_ _2\"></span>hen its <span class=\"_ _2\"></span>business model for managi<span class=\"_ _2\"></span>ng those assets c<span class=\"_ _2\"></span>hanges. In such <span class=\"_ _2\"></span>case<span class=\"_ _2\"></span>s, <span class=\"_ _2\"></span>the instruments are reclassified in the peri<span class=\"_ _1\"></span>od following which the Group changes its business model for managing financial asset<span class=\"lsf\">s.<span class=\"_ _2\"></span></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForReclassificationOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-478": {
   "value": "Financial assets m<span class=\"_ _1\"></span>easured at amor<span class=\"_ _1\"></span>tised cost Financial assets that are held to collect the contractual cash flows <span class=\"_ _2\"></span>and which contain contractual terms that give rise on sp<span class=\"_ _2\"></span>ecified dates to <span class=\"_ _1\"></span>cash <span class=\"_ _7\"></span>flows that <span class=\"_ _7\"></span>are SPPI <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>st. <span class=\"_ _7\"></span>Such <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>primarily comprise <span class=\"_ _7\"></span>balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Ce<span class=\"_ _2\"></span>ntral <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>Malta, loans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _7\"></span>to banks <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ustomers, <span class=\"_ _7\"></span>treasury bil<span class=\"_ _1\"></span>ls classi<span class=\"_ _1\"></span>fied with<span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>\u2018Balances <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>Central Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>Malta, <span class=\"ff1\">Treasu<span class=\"_ _1\"></span>ry b<span class=\"_ _1\"></span><span class=\"ff3\">ills <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>cash\u2019, </span></span>and financial investments measured at amortised cost. The amo<span class=\"_ _2\"></span>rtise<span class=\"_ _1\"></span>d co<span class=\"_ _2\"></span>st of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial asset i<span class=\"_ _2\"></span>s the <span class=\"_ _2\"></span>amount at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial asset o<span class=\"_ _2\"></span>r financial <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is measured at <span class=\"_ _2\"></span>init<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>recognition, minus principal <span class=\"_ _2\"></span>repayments, plus <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>minus the cumulative <span class=\"_ _2\"></span>amortisation using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest method <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>any d<span class=\"_ _2\"></span>ifference <span class=\"_ _2\"></span>between the initial amount recognised and the<span class=\"_ _1\"></span> maturity amount, minus any reduction for impairment.<span class=\"_ _2\"></span> Interest income <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>these financial <span class=\"_ _2\"></span>assets<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is recognised <span class=\"_ _2\"></span>in \u2018<span class=\"_ _2\"></span><span class=\"ff1\">I</span>nterest <span class=\"_ _2\"></span>income\u2019 using <span class=\"_ _2\"></span>the effective <span class=\"_ _2\"></span>interest rat<span class=\"_ _2\"></span>e method. <span class=\"_ _2\"></span>Any gain <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss arising <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>derecognition <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>directly <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">O</span>ther <span class=\"_ _4\"></span>operating <span class=\"_ _4\"></span>income\u2019<span class=\"ff1\">, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange </span>gains <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _7\"></span><span class=\"ff3\">are presented <span class=\"_ _1\"></span>in \u2018<span class=\"ff1\">N</span>et <span class=\"_ _7\"></span>trading results\u2019<span class=\"ff1\">. <span class=\"_ _1\"></span>Impairment losses<span class=\"_ _1\"></span> are<span class=\"_ _1\"></span> presen<span class=\"_ _1\"></span>ted as<span class=\"_ _1\"></span> a <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>line item <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the s<span class=\"_ _1\"></span>tatement <span class=\"_ _1\"></span>of profit </span></span>or loss.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHeldtomaturityInvestmentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span> When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span> in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span> portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span> against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span> or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span> fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span> respectively.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-479": {
   "value": "Derivatives held<span class=\"_ _1\"></span> for risk man<span class=\"_ _1\"></span>agement purposes Derivatives <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>that derive <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>heir <span class=\"_ _7\"></span>value from <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice <span class=\"_ _1\"></span>of un<span class=\"_ _1\"></span>derlying <span class=\"_ _1\"></span>items s<span class=\"_ _1\"></span>uch <span class=\"_ _1\"></span>as curr<span class=\"_ _1\"></span>ency <span class=\"_ _1\"></span>forwards <span class=\"_ _1\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>interest <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>te swaps. Derivatives <span class=\"_ _2\"></span>are recognised <span class=\"_ _2\"></span>initiall<span class=\"_ _1\"></span>y an<span class=\"_ _2\"></span>d are <span class=\"_ _2\"></span>subsequen<span class=\"_ _1\"></span>tly <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or loss. <span class=\"_ _2\"></span>Derivatives <span class=\"_ _2\"></span>are classified as assets when their fair value is positive or as liabilities when their fair value<span class=\"_ _1\"></span> is negative.<span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>holds d<span class=\"_ _1\"></span>erivative <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>hedge <span class=\"_ _7\"></span>its <span class=\"_ _1\"></span>foreign <span class=\"_ _7\"></span>currency <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>exposures. <span class=\"_ _7\"></span>In <span class=\"_ _7\"></span>this <span class=\"_ _1\"></span>resp<span class=\"_ _2\"></span>ect, <span class=\"_ _7\"></span>derivatives held for <span class=\"_ _2\"></span>risk management <span class=\"_ _2\"></span>purposes are <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Financial Position, <span class=\"_ _2\"></span>with gains <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d losses <span class=\"_ _2\"></span>recognised in \u2018Net trading results\u2019 in profit or loss.<span class=\"_ _6b\"> </span>Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span> When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span> in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span> portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span> against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span> or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span> fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span> respectively.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Net investment<span class=\"_ _1\"></span> hedges<span class=\"_ _6b\"> </span> When <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>derivative <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>non-derivative <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>designated <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>hedging <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _3c\"></span>in <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>hedge <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>net <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestment<span class=\"_ _6b\"> </span> in <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>operation, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>eff<span class=\"_ _2\"></span>ective <span class=\"_ _8\"></span>portion <span class=\"_ _8\"></span>of, <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>deri<span class=\"_ _1\"></span>vative, <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>hedging <span class=\"_ _8\"></span>instrum<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r, <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"> </span>non-<span class=\"_ _6b\"> </span>derivative, foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>gains and <span class=\"_ _2\"></span>losses is <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in OCI <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>presented in<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>translation <span class=\"_ _2\"></span>reserve within <span class=\"_ _2\"></span>equity. Th<span class=\"_ _4\"></span>e effecti<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span> portion of the <span class=\"_ _1\"></span>change in fair <span class=\"_ _1\"></span>value of the hedging <span class=\"_ _1\"></span>instrument is computed <span class=\"_ _1\"></span>with reference to <span class=\"_ _1\"></span>the funct<span class=\"_ _2\"></span>ional currency of the <span class=\"_ _1\"></span>parent entity<span class=\"_ _6b\"> </span> against whose fun<span class=\"_ _1\"></span>ctional currency the hedged risk i<span class=\"_ _1\"></span>s measured. Any ineffective portion of the<span class=\"_ _1\"></span> changes in th<span class=\"_ _1\"></span>e fair value of the derivative<span class=\"_ _6b\"> </span> or foreign exchange <span class=\"_ _2\"></span>gains and losses o<span class=\"_ _2\"></span>n the non-<span class=\"_ _2\"></span>derivative is recognised imme<span class=\"_ _2\"></span>diately in <span class=\"_ _2\"></span>profit or loss. The <span class=\"_ _2\"></span>amount recognised in O<span class=\"_ _2\"></span>CI is<span class=\"_ _6b\"> </span> fully <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partially <span class=\"_ _4\"></span>reclassified <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>loss <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>adjustment <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>partial <span class=\"_ _4\"></span>disposal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>for<span class=\"_ _2\"></span>eign <span class=\"_ _4\"></span>operati<span class=\"_ _2\"></span>on,<span class=\"_ _6b\"> </span> respectively.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "Financial liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _5\"> </span>Group <span class=\"_ _9\"> </span>classifies  i<span class=\"_ _1\"></span>ts <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>liabilities, <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>ther <span class=\"_ _9\"> </span>than  fin<span class=\"_ _1\"></span>ancial  g<span class=\"_ _1\"></span>uarantees <span class=\"_ _9\"> </span>and  loan <span class=\"_ _9\"> </span>commitments, <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>subsequently <span class=\"_ _5\"> </span>measure<span class=\"_ _2\"></span>d <span class=\"_ _5\"> </span>at<span class=\"_ _6b\"> </span>amortised <span class=\"_ _7\"></span>cost. Finan<span class=\"_ _1\"></span>cial l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at amortised <span class=\"_ _7\"></span>cost p<span class=\"_ _1\"></span>rincipally <span class=\"_ _7\"></span>compri<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">A</span>mounts <span class=\"_ _7\"></span>owed to <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>banks\u2019, <span class=\"_ _1\"></span>\u2018<span class=\"ff1\">Amounts<span class=\"_ _6b\"> </span></span>owed to customers\u2019, \u2018<span class=\"ff1\">D</span>ebt securities in issue\u2019, together with \u2018<span class=\"ff1\">C</span>reditors and accruals\u2019 classified within \u2018<span class=\"ff1\">O</span>ther liabilities\u2019.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span>price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span>These <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _2\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>incremental <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>transaction <span class=\"_ _4\"></span>costs, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>subsequently <span class=\"_ _8\"></span>measured <span class=\"_ _8\"></span>at<span class=\"_ _6b\"> </span>their <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>effective <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>method. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>elect <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>carry <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-derivative <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value<span class=\"_ _6b\"> </span>through profit or loss.<span class=\"_ _6b\"> </span>When <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>designates <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>as <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _9\"> </span>through <span class=\"_ _9\"> </span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>loss, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>change <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>liability<span class=\"_ _6b\"> </span>attributable to <span class=\"_ _1\"></span>changes in i<span class=\"_ _1\"></span>ts credit ris<span class=\"_ _1\"></span>k is presented <span class=\"_ _1\"></span>in other <span class=\"_ _1\"></span>comprehensive income as<span class=\"_ _1\"></span> a liability <span class=\"_ _1\"></span>credit reserve. <span class=\"_ _1\"></span>On ini<span class=\"_ _2\"></span>tial <span class=\"_ _1\"></span>recognition of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>financial liability, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>presenting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>attributable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>cred<span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>other<span class=\"_ _6b\"> </span>comprehensive income <span class=\"_ _1\"></span>would create <span class=\"_ _1\"></span>or enlarge an accounting <span class=\"_ _1\"></span>mismatch in p<span class=\"_ _1\"></span>rofit or loss. This assessment is made b<span class=\"_ _1\"></span>y using a regression<span class=\"_ _6b\"> </span>analysis to compare:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the e<span class=\"_ _1\"></span>xpected changes in the fair value of the liability related to changes in the credit risk; with<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>of ex<span class=\"_ _2\"></span>pected changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>whose characteristics <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>economically rela<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span></span></span>the characteristics of the liability.<span class=\"_ _6b\"> </span>Amounts <span class=\"_ _9\"> </span>presented <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>liability <span class=\"_ _5\"> </span>credit <span class=\"_ _9\"> </span>reserve <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>not <span class=\"_ _5\"> </span>subsequently <span class=\"_ _9\"> </span>transferred <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>or <span class=\"_ _9\"> </span>lo<span class=\"_ _2\"></span>ss. <span class=\"_ _9\"> </span>When <span class=\"_ _9\"> </span>these <span class=\"_ _5\"> </span>instruments  are<span class=\"_ _6b\"> </span>derecognised, the related cu<span class=\"_ _1\"></span>mulative amount in the liability credit reserve is transferred to retained earnings.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The Group derecognises a financial liability when<span class=\"_ _1\"></span> its contractual obligations are discharged, cancelled or expire.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span><span class=\"_ _7\"></span> The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>derecognises <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>odified <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>sub<span class=\"_ _2\"></span>sta<span class=\"_ _2\"></span>ntially<span class=\"_ _6b\"> </span> different. <span class=\"_ _1\"></span>The te<span class=\"_ _1\"></span>rms are <span class=\"_ _1\"></span>substantially <span class=\"_ _1\"></span>different i<span class=\"_ _1\"></span>f the <span class=\"_ _1\"></span>discounted <span class=\"_ _1\"></span>present <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>cash<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>flows <span class=\"_ _1\"></span>under the <span class=\"_ _7\"></span>new terms, in<span class=\"_ _1\"></span>cluding any <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"lsd\">es<span class=\"_ _6b\"> </span></span><span class=\"lsd\"> </span>paid <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>fees <span class=\"_ _4\"></span>received <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>discounted <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _4\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _4\"></span>rate, <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>at <span class=\"_ _4\"></span>least <span class=\"_ _8\"></span>10% <span class=\"_ _4\"></span>different <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span><span class=\"lse\">isc</span>o<span class=\"_ _2\"></span>unted<span class=\"_ _6b\"> </span> present <span class=\"_ _7\"></span>value of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>remai<span class=\"_ _2\"></span>ning <span class=\"_ _7\"></span>cash flows <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> orig<span class=\"_ _1\"></span>inal <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>liability. In <span class=\"_ _7\"></span>addition, other <span class=\"_ _7\"></span>qua<span class=\"_ _2\"></span>litative factors, <span class=\"_ _7\"></span>such as <span class=\"_ _7\"></span>the currency <span class=\"_ _7\"></span>that<span class=\"_ _6b\"> </span> the i<span class=\"_ _1\"></span>nstrument is <span class=\"_ _1\"></span>denominated in, ch<span class=\"_ _1\"></span>anges <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>type of <span class=\"_ _1\"></span>interest <span class=\"_ _1\"></span>rate, new convers<span class=\"_ _1\"></span>ion feature<span class=\"_ _1\"></span>s attached <span class=\"_ _1\"></span>to the <span class=\"_ _1\"></span>instrument, and change<span class=\"_ _6b\"> </span> in covenants, are also taken into considerat<span class=\"_ _1\"></span>ion.<span class=\"_ _6b\"> </span> In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ase, <span class=\"_ _1\"></span>a n<span class=\"_ _1\"></span>ew <span class=\"_ _1\"></span>financial l<span class=\"_ _1\"></span>iability base<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the modified <span class=\"_ _7\"></span>terms is <span class=\"_ _1\"></span>recognised <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>difference betwee<span class=\"_ _1\"></span>n the<span class=\"_ _1\"></span> carrying amount<span class=\"_ _6b\"> </span> of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>liability <span class=\"_ _4\"></span>derecogn<span class=\"_ _2\"></span>ised<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Consideration <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncludes <span class=\"_ _4\"></span>non-financial<span class=\"_ _6b\"> </span> assets transferred, if any, and the assumption of liabilities, including the new modified<span class=\"_ _1\"></span> financial liability.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> If <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>modification <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>deemed <span class=\"_ _7\"></span>to be<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>substa<span class=\"_ _2\"></span>ntial <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>herefore <span class=\"_ _7\"></span>does <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>result in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>derecognition <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the li<span class=\"_ _1\"></span>ability<span class=\"ls6\">,<span class=\"_ _6b\"> </span></span><span class=\"ls6\"> </span>the <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>liability <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>recalculated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>disco<span class=\"_ _2\"></span>unting <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>modified <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>original <span class=\"_ _2\"></span>effective <span class=\"_ _2\"></span>interest<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> resulting <span class=\"_ _7\"></span>gain <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _7\"></span>loss. <span class=\"_ _1\"></span>For <span class=\"_ _7\"></span>floating-rate <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>inancial <span class=\"_ _3c\"></span>liabilities, <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>rigin<span class=\"_ _1\"></span>al <span class=\"_ _7\"></span>effec<span class=\"_ _2\"></span>tive <span class=\"_ _3c\"></span>interest <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>us<span class=\"_ _2\"></span>ed <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>calculate<span class=\"_ _6b\"> </span> the modification gain or loss<span class=\"_ _1\"></span> is adjusted to reflect current mark<span class=\"_ _1\"></span>et terms at the time of the modification<span class=\"lsa\">. </span>Any costs and fees incurred are<span class=\"_ _6b\"> </span> recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>adjustment <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>liability <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>remaining <span class=\"_ _4\"></span>term <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>modified <span class=\"_ _4\"></span>fin<span class=\"_ _2\"></span>ancial<span class=\"_ _6b\"> </span> liability by recomputing the effective intere<span class=\"_ _1\"></span>st rate on the instrument.<span class=\"_ _2\"></span> <span class=\"_ _0\"> </span><span class=\"fs5 fc3\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "When <span class=\"_ _7\"></span>the Group <span class=\"_ _1\"></span>sells <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>asset <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>simultaneously <span class=\"_ _7\"></span>enters into <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>agreement <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>repurchase <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>asset (or a <span class=\"_ _7\"></span>similar ass<span class=\"_ _1\"></span>et) at <span class=\"_ _1\"></span>a fixed<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> price <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>date <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u2018repo\u2019 <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>\u2018stock <span class=\"_ _8\"></span>lending\u2019), <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>consideration <span class=\"_ _8\"></span>received <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>acco<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>deposit, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _9\"></span>underlying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>continues to be recognised in the Group\u2019s financial statements.<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span> or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span> Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>When assets are sold <span class=\"_ _2\"></span>to a third <span class=\"_ _2\"></span>party with a c<span class=\"_ _2\"></span>oncurrent total return swap on <span class=\"_ _2\"></span>the transferred assets, <span class=\"_ _2\"></span>the transaction is acco<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>nted for <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span> a secured financing<span class=\"_ _1\"></span> transaction similar to sale and repurchase transactions, be<span class=\"_ _1\"></span>cause the Group retains all or sub<span class=\"_ _1\"></span>stantially all of the risks<span class=\"_ _6b\"> </span> and rewards of ownership of such assets.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-480": {
   "value": "Derecognition<span class=\"_ _6b\"> </span>Financial assets<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _5\"> </span>derecognises <span class=\"_ _9\"> </span>a  fin<span class=\"_ _1\"></span>ancial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"></span>when <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>contractual <span class=\"_ _5\"> </span>rights <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>cas<span class=\"_ _2\"></span>h <span class=\"_ _9\"> </span>flows <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>expire <span class=\"_ _5\"> </span>(see <span class=\"_ _5\"> </span>also<span class=\"_ _6b\"> </span>Accounting Policy <span class=\"_ _2\"></span><span class=\"ls2\">3.</span>9<span class=\"lsa\">.4</span>), <span class=\"_ _2\"></span>or it <span class=\"_ _2\"></span>transfers the <span class=\"_ _2\"></span>rights to<span class=\"_ _2\"></span> receive <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ontractual cash flo<span class=\"_ _2\"></span>ws in <span class=\"_ _2\"></span>a t<span class=\"_ _2\"></span>ransaction in <span class=\"_ _2\"></span>which substantially <span class=\"_ _2\"></span>all of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>risks and rewards of ownersh<span class=\"_ _1\"></span>ip of the financial ass<span class=\"_ _1\"></span>et are transferred or in which th<span class=\"_ _1\"></span>e Group neither transfers nor re<span class=\"_ _1\"></span>tains substantially a<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>of the risks and rewards of ownership and it does not retain control of the financial asset.<span class=\"_ _6b\"> </span>On derecognition of a financial asset, the difference between th<span class=\"_ _1\"></span>e carrying amount of the asset (or the carrying amount alloca<span class=\"_ _2\"></span>ted to the<span class=\"_ _6b\"> </span>portion of <span class=\"_ _2\"></span>the asset <span class=\"_ _2\"></span>derecognised) <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>consideration received <span class=\"_ _2\"></span>(including any <span class=\"_ _2\"></span>new ass<span class=\"_ _2\"></span>et obtained <span class=\"_ _2\"></span>less any <span class=\"_ _2\"></span>new liabili<span class=\"_ _4\"></span>ty assume<span class=\"_ _2\"></span>d) is<span class=\"_ _6b\"> </span>recognised in profit or loss.<span class=\"_ _6b\"> </span>Any cumulative gain/loss r<span class=\"_ _2\"></span>ecognised in OCI in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>equi<span class=\"_ _1\"></span>ty in<span class=\"_ _2\"></span>vestmen<span class=\"_ _1\"></span>t securities <span class=\"_ _2\"></span>designated <span class=\"_ _2\"></span>at FVOCI <span class=\"_ _2\"></span>is not recognised in <span class=\"_ _2\"></span>profit or<span class=\"_ _6b\"> </span>loss <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>derecognition <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>securities. <span class=\"_ _8\"></span>Any <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>transferred <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>qualify <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>derecognition <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>created <span class=\"_ _8\"></span>or<span class=\"_ _6b\"> </span>retained by the Group is recognised as a separate<span class=\"_ _1\"></span> asset or liability.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group enters <span class=\"_ _2\"></span>into transactio<span class=\"_ _2\"></span>ns whereby it <span class=\"_ _2\"></span>transfers assets <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>on its <span class=\"_ _2\"></span>Statem<span class=\"_ _2\"></span>ent of <span class=\"_ _2\"></span>Financial Po<span class=\"_ _2\"></span>sition but r<span class=\"_ _2\"></span>etains either <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>or substantially all o<span class=\"_ _2\"></span>f the risks <span class=\"_ _2\"></span>and rewards of <span class=\"_ _2\"></span>the transferred asse<span class=\"_ _2\"></span>ts or a portion <span class=\"_ _2\"></span>of them<span class=\"_ _2\"></span><span class=\"ls6\">, </span>the <span class=\"_ _2\"></span>transferred assets are <span class=\"_ _2\"></span>not derecognised.<span class=\"_ _6b\"> </span>Examples of such transactions are securities lending and sale and repurchase transactions.<span class=\"_ _6b\"> </span>When assets are sold <span class=\"_ _2\"></span>to a third <span class=\"_ _2\"></span>party with a c<span class=\"_ _2\"></span>oncurrent total return swap on <span class=\"_ _2\"></span>the transferred assets, <span class=\"_ _2\"></span>the transaction is acco<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>nted for <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>a secured financing<span class=\"_ _1\"></span> transaction similar to sale and repurchase transactions, be<span class=\"_ _1\"></span>cause the Group retains all or sub<span class=\"_ _1\"></span>stantially all of the risks<span class=\"_ _6b\"> </span>and rewards of ownership of such assets.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>transactions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group n<span class=\"_ _1\"></span>either <span class=\"_ _1\"></span>retains <span class=\"_ _1\"></span>nor tr<span class=\"_ _1\"></span>ansfers <span class=\"_ _1\"></span>substantially all<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> risks<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>rew<span class=\"_ _2\"></span>ards <span class=\"_ _7\"></span>of ownership <span class=\"_ _7\"></span>of a<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset<span class=\"_ _6b\"> </span>and it <span class=\"_ _7\"></span>retains control over the<span class=\"_ _1\"></span> asset, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group conti<span class=\"_ _1\"></span>nues to re<span class=\"_ _1\"></span>cognise <span class=\"_ _1\"></span>the asset <span class=\"_ _1\"></span>to the<span class=\"_ _1\"></span> extent <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>continuing involvement, dete<span class=\"_ _1\"></span>rmined<span class=\"_ _6b\"> </span>by the extent to which it is exposed to changes in the value of the transferred asset.<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ertain<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>transactions, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>retains <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>obligation <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>rvice <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>transferred <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _4\"></span>asset <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>fee. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>transferr<span class=\"_ _2\"></span>ed <span class=\"_ _8\"></span>asset <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>derecognised <span class=\"_ _1\"></span>if <span class=\"_ _1\"></span>it meets <span class=\"_ _7\"></span>the derecognition criteria. <span class=\"_ _7\"></span>An asset <span class=\"_ _1\"></span>or liability <span class=\"_ _7\"></span>is recognised <span class=\"_ _1\"></span>for the <span class=\"_ _7\"></span>servicing contract <span class=\"_ _1\"></span>if the servicing <span class=\"_ _7\"></span>fe<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>more<span class=\"_ _6b\"> </span>than adequate (asset) or is less than adequate (liability) for performing the se<span class=\"_ _1\"></span>rvicing.<span class=\"_ _6b\"> </span>Financial liabilities<span class=\"_ _6b\"> </span>The Group derecognises a financial liability when<span class=\"_ _1\"></span> its contractual obligations are discharged, cancelled or expire.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Identification and mea<span class=\"_ _2\"></span>surement of impairment<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>Group recognise<span class=\"_ _2\"></span>s loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>(<span class=\"ff3\">\u201c</span>E<span class=\"_ _2\"></span>CLs<span class=\"ff3\">\u201d</span>) <span class=\"_ _2\"></span>in respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ot<span class=\"_ _6b\"> </span> measured at fair value through profit or loss:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>struments, <span class=\"_ _4\"></span>principally <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mprising <span class=\"_ _8\"></span>Balances <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Central <span class=\"_ _9\"></span>Bank <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Malta, <span class=\"_ _8\"></span>Treasury <span class=\"_ _8\"></span>bills, <span class=\"_ _8\"></span>loans<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>advances to banks and customers, and financial investments measured<span class=\"_ _1\"></span> at amortised cost or FVOCI;<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments.<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>above <span class=\"_ _2\"></span>portfolios <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>No <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>llowances<span class=\"_ _6b\"> </span> are recognised in respect of equity investments.<span class=\"_ _6b\"> </span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>allowances <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>equal <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>lifetime <span class=\"_ _7\"></span>ECL,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>except <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>following, <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _3c\"></span>allowances <span class=\"_ _7\"></span>ar<span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>measured<span class=\"_ _6b\"> </span> as 12-month ECL:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial i<span class=\"_ _1\"></span>nstruments that are determined to have low credit risk at the reporting date; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other <span class=\"_ _8\"></span>financial <span class=\"_ _9\"> </span>instruments <span class=\"_ _9\"> </span>(other <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"></span>receivables) <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>which <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>has <span class=\"_ _8\"></span>not <span class=\"_ _9\"> </span>increased <span class=\"_ _9\"> </span>significantly <span class=\"_ _9\"> </span>since <span class=\"_ _9\"> </span>their <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nitial<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>recognition (see Note 4.2.1.2<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> The <span class=\"_ _1\"></span>Group consi<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>a financial <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>strument <span class=\"_ _7\"></span>to have l<span class=\"_ _1\"></span>ow credi<span class=\"_ _1\"></span>t risk whe<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>assigned a <span class=\"_ _1\"></span>credit risk <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>ting that <span class=\"_ _1\"></span>is equivalent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>globally<span class=\"_ _6b\"> </span> understood <span class=\"_ _8\"></span>definition <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>\u2018investment <span class=\"_ _8\"></span>grade\u2019 <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>rating <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>gency. <span class=\"_ _8\"></span>Balances <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstitutions <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>re<span class=\"_ _4\"></span><span class=\"ff1\">putable<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>jurisdictions <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">L</span>oans <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>adva<span class=\"_ _2\"></span>nces <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>banks\u2019 <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>classified <span class=\"_ _8\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">F</span>inancial <span class=\"_ _2\"></span>investments <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ow<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>signed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>\u2018investment<span class=\"ff1\">-</span>grade\u2019 <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>rating. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>does <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>apply <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>low<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span> risk exemption to any other financial instrument.<span class=\"_ _6b\"> </span> 12<span class=\"ls0\">-month <span class=\"_ _1\"></span>ECL are<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>portion of l<span class=\"_ _1\"></span>ifetime<span class=\"_ _1\"></span> ECL <span class=\"_ _7\"></span>that result <span class=\"_ _7\"></span>from default <span class=\"_ _7\"></span>events <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a fin<span class=\"_ _1\"></span>ancial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are possible<span class=\"_ _1\"></span> with<span class=\"_ _1\"></span>in 12 months<span class=\"_ _6b\"> </span></span><span class=\"ls0\"> </span>from the <span class=\"_ _1\"></span>reporting date. <span class=\"_ _1\"></span>Financial instruments <span class=\"_ _1\"></span>for which <span class=\"_ _1\"></span>a 12-<span class=\"ff3\">month ECL is <span class=\"_ _1\"></span>recognised are <span class=\"_ _1\"></span>referred to as <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Stage<span class=\"_ _1\"></span> 1 financial instruments\u2019.<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>Financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>undergone <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>reco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span> credit-impaired.<span class=\"_ _6b\"> </span> Life-time ECL<span class=\"_ _2\"></span> represent t<span class=\"_ _2\"></span>he ECL <span class=\"_ _2\"></span>that result <span class=\"_ _2\"></span>from all <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>default events <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the expected <span class=\"_ _2\"></span>life o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>financial instrument. <span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>inancial<span class=\"_ _6b\"> </span> instruments for which <span class=\"_ _2\"></span>a life-<span class=\"_ _2\"></span>time ECL is <span class=\"_ _2\"></span>recognised but which ar<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span>t credit-<span class=\"ff3\">impaired are<span class=\"_ _2\"></span> referred to<span class=\"_ _2\"></span> as \u2018Stage 2 <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>thos<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>experienced <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ignificant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initia<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>recognition<span class=\"_ _6b\"> </span> but are not credit-impaired.<span class=\"_ _6b\"> </span> Financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>lif<span class=\"_ _2\"></span>etime <span class=\"_ _3c\"></span>ECL <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>redit-<span class=\"ff3\">impaired <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>referred <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>\u2018Stage <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span><span class=\"ff3\"><span class=\"ff1\"> </span></span>Measurement <span class=\"_ _1\"></span>of ECL<span class=\"_ _6b\"> </span>The measurement of ECL reflects:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unbiased and<span class=\"_ _1\"></span> probability-weighted amount that is determined by evaluating a range of possible outcomes; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ti<span class=\"_ _1\"></span>me value of money; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">reasonable <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>supportable <span class=\"_ _8\"></span>info<span class=\"_ _2\"></span>rmation <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>avai<span class=\"_ _2\"></span>lable <span class=\"_ _4\"></span>without <span class=\"_ _8\"></span>undue <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>effort <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>porting<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>about <span class=\"_ _9\"></span>past <span class=\"_ _4\"></span>events<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span></span></span>current conditions and forecasts of future economic conditions.<span class=\"_ _6b\"> </span>Loss allowances reflect a probability-weighted estimate of expected credit losses and are<span class=\"_ _1\"></span> measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>date: <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>present <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>all <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>shortfalls <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>difference<span class=\"_ _6b\"> </span></span></span>between the cash flows due to the Group<span class=\"_ _1\"></span> in accordance with the contract and the cash flows that the Group expects to receiv<span class=\"_ _2\"></span>e);<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _1\"></span>that are <span class=\"_ _1\"></span>credit-impaired at the re<span class=\"_ _1\"></span>porting date: <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>difference between <span class=\"_ _1\"></span>the gross carrying <span class=\"_ _1\"></span>amount and <span class=\"_ _1\"></span>the present<span class=\"_ _6b\"> </span></span></span>value of estimated future cash flows;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn loan commitments: as the present value of the<span class=\"_ _1\"></span> difference betwee<span class=\"_ _1\"></span>n the contractual cash flows that are due to the<span class=\"_ _1\"></span> Group if<span class=\"_ _6b\"> </span></span></span>the commitment is drawn down and the cash flows that the Group expects<span class=\"_ _1\"></span> to receive; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts: the expected payments to reimburse the holder less any amounts that the Group expects to recov<span class=\"_ _2\"></span>er.<span class=\"_ _6b\"> </span></span></span>When discounting future cash flows, the following dis<span class=\"_ _1\"></span>count rates are used:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>other <span class=\"_ _9\"></span>than <span class=\"_ _9\"></span>purchased <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"></span>originated <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-<span class=\"ff3\">impaired <span class=\"_ _9\"></span>(\u201cPOCI\u201d) <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>receivables: <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>original<span class=\"_ _6b\"> </span></span></span></span>effective interest rate or an approximation thereof;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">POCI assets: a cred<span class=\"_ _1\"></span>it-adjusted effective interest rate; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">lease<span class=\"_ _1\"></span> receivables: the discount rate used in measuring the lease receivable; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>commitments: <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>approximation <span class=\"_ _8\"></span>thereof, <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>ass<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span></span></span>resulting from the loan commitment; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guarantee contracts issu<span class=\"_ _2\"></span>ed: the rate that r<span class=\"_ _2\"></span>eflects the curr<span class=\"_ _2\"></span>ent market assessment of <span class=\"_ _2\"></span>the time value o<span class=\"_ _2\"></span>f money and th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> risks<span class=\"_ _6b\"> </span></span></span>that are specific to the cash flows.<span class=\"_ _6b\"> </span>In measuring <span class=\"_ _2\"></span>ECL, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>relies on <span class=\"_ _2\"></span>risk and <span class=\"_ _2\"></span>economic data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>modelling techniques <span class=\"_ _2\"></span>provided <span class=\"_ _2\"></span>by Moody\u2019s <span class=\"_ _2\"></span>Analytics <span class=\"_ _2\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>firm<span class=\"_ _6b\"> </span></span>specialising in areas <span class=\"_ _2\"></span>of credit ri<span class=\"_ _2\"></span>sk analysis, economic <span class=\"_ _2\"></span>and regulatory capital <span class=\"_ _2\"></span>calculation, economic r<span class=\"_ _2\"></span>esearch and other a<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>s intrinsically<span class=\"_ _6b\"> </span>linked to the ECL model.<span class=\"_ _6b\"> </span>Note 4 provides more detail in respect of the methodology applied by the Group for the measurement of loss allowances.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>Credit-impaired fin<span class=\"_ _1\"></span>ancial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>carried <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>carri<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair<span class=\"_ _6b\"> </span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehens<span class=\"_ _2\"></span>ive <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>(r<span class=\"_ _2\"></span>eferred <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span><span class=\"ff3\">\u201c</span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets<span class=\"ff3\">\u201d). <span class=\"_ _2\"></span>A <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>\u2018credit</span>-<span class=\"_ _6b\"> </span>impaired\u2019 <span class=\"_ _4\"></span>when <span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>events <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etrimental <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>occurred.<span class=\"_ _6b\"> </span>Evidence that a financial asset is credit-impaired includes the following observable data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">sign<span class=\"_ _1\"></span>ificant financial difficulty of the borrower or issuer;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a breach of contract such as a defaul<span class=\"_ _1\"></span>t or past due event;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the restru<span class=\"_ _1\"></span>cturing of a loan or advance by the Group on terms that the Group would not consider otherwise;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">it is becoming p<span class=\"_ _1\"></span>robable that the borrower will enter bankruptcy or other finan<span class=\"_ _1\"></span>cial reorganisation; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the d<span class=\"_ _1\"></span>isappearance of an active market for a security because of financial difficulties.<span class=\"_ _6b\"> </span></span></span>A <span class=\"ls0\">loan <span class=\"_ _2\"></span><span class=\"ff3\">that has been renegotiated due to <span class=\"_ _2\"></span>a deterioration in the borrow<span class=\"_ _2\"></span>er\u2019s condition is usually considered to be c<span class=\"_ _2\"></span>redit</span>-im<span class=\"_ _2\"></span>paired unless<span class=\"_ _6b\"> </span></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>receiving <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>reduced <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>cators <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>overdue <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>90 <span class=\"_ _2\"></span>days <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>considered <span class=\"_ _2\"></span>credit-<span class=\"_ _2\"></span>impaired <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>regulatory<span class=\"_ _6b\"> </span>definition of default is different.<span class=\"_ _6b\"> </span>Financial guaran<span class=\"_ _1\"></span>tee contracts held<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>asse<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>guarantee <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>integral <span class=\"_ _4\"></span>element <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>accounted <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>component of that <span class=\"_ _2\"></span>instrument or is <span class=\"_ _2\"></span>a contract that <span class=\"_ _2\"></span>is accounted fo<span class=\"_ _2\"></span>r separately. The <span class=\"_ _2\"></span>factors that the <span class=\"_ _2\"></span>Group considers when <span class=\"_ _4\"></span>making th<span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessment include whether:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> implicitly part of the contractual terms of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> required by laws and regulations that govern the contract of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> entered into at the same time as and <span class=\"lse\">in</span> contem<span class=\"_ _2\"></span>plation of the debt instruments<span class=\"_ _1\"></span>; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the guarantee is<span class=\"_ _1\"></span> given by the parent of the borrower or another company within the borrower\u2019s group.<span class=\"_ _6b\"> </span></span></span>If the <span class=\"_ _2\"></span>Group determines that t<span class=\"_ _2\"></span>he guarantee is <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the financial asset, t<span class=\"_ _2\"></span>hen any premium <span class=\"_ _2\"></span>payable in con<span class=\"_ _2\"></span>nection <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>initial <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognition <span class=\"_ _3c\"></span>of the <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>treated <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>transaction <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>acqu<span class=\"_ _2\"></span>iring <span class=\"_ _3c\"></span>it.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group conside<span class=\"_ _1\"></span>rs <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>effe<span class=\"_ _2\"></span>ct <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>protection<span class=\"_ _6b\"> </span>when measuring the fair value of the debt instrument and when measuring ECL.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group determines that <span class=\"_ _2\"></span>the guarantee <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the debt <span class=\"_ _2\"></span>instrument, then <span class=\"_ _2\"></span>it recognises an <span class=\"_ _2\"></span>asset rep<span class=\"_ _2\"></span>resenti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>any prepayment of guarantee premiu<span class=\"_ _1\"></span>m and a right to compensation for credit losses. A<span class=\"_ _1\"></span> prepaid premium asset is recognised only if the<span class=\"_ _6b\"> </span>guaranteed exposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>neither c<span class=\"_ _2\"></span>redit-impaired nor <span class=\"_ _2\"></span>has undergone <span class=\"_ _2\"></span>a significant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in credit <span class=\"_ _2\"></span>risk when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>guarantee is <span class=\"_ _2\"></span>acquired.<span class=\"_ _6b\"> </span>These assets <span class=\"_ _1\"></span>are recognised <span class=\"_ _1\"></span>under \u2018<span class=\"ff1\">O</span>ther assets\u2019. The<span class=\"_ _1\"></span> Group presents <span class=\"_ _1\"></span>gains or losses <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n a <span class=\"_ _1\"></span>compensation right <span class=\"ff1\">in profit <span class=\"_ _1\"></span>or loss in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he line<span class=\"_ _6b\"> </span></span>item \u2018<span class=\"ff1\">Impairment losses on financial instrumen<span class=\"_ _1\"></span>ts<span class=\"ff3 ls6\">\u2019.<span class=\"_ _6b\"> </span></span></span>Presentation of allo<span class=\"_ _1\"></span>wance for EC<span class=\"_ _1\"></span>L in the state<span class=\"_ _1\"></span>ment of fin<span class=\"_ _1\"></span>ancial position<span class=\"_ _6b\"> </span>Loss allowances for ECL are presented<span class=\"_ _1\"></span> in the Statement of Financia<span class=\"_ _2\"></span>l Position as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial as<span class=\"_ _1\"></span>sets measured at amortised cost: as a deduction from the gross carrying amount of the assets;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments an<span class=\"_ _1\"></span>d financial guarantee contracts: generally, as a provision; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">where <span class=\"_ _7\"></span>a financial instrument includes b<span class=\"_ _1\"></span>oth a drawn <span class=\"_ _1\"></span>and an undrawn <span class=\"_ _1\"></span>component, and<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>cannot identify <span class=\"_ _1\"></span>the ECL on th<span class=\"_ _1\"></span>e loa<span class=\"_ _2\"></span><span class=\"ls1c\">n<span class=\"_ _6b\"> </span></span></span></span>commitment co<span class=\"_ _2\"></span>mponent separately from <span class=\"_ _2\"></span>those on <span class=\"_ _2\"></span>the drawn <span class=\"_ _2\"></span>compone<span class=\"_ _1\"></span>nt: the <span class=\"_ _2\"></span>Group presents <span class=\"_ _2\"></span>a combined loss <span class=\"_ _2\"></span>allowance fo<span class=\"_ _2\"></span>r both<span class=\"_ _6b\"> </span>components. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>mbined <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>presented <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>deduction <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>gross <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>drawn <span class=\"_ _4\"></span>component. <span class=\"_ _8\"></span>Any<span class=\"_ _6b\"> </span>excess of the loss allowance over the gross amount of the drawn component is presen<span class=\"_ _1\"></span>ted as a provision; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">deb<span class=\"_ _1\"></span>t instruments measured at fai<span class=\"_ _2\"></span>r value through other comprehensive income: no loss allowance is reco<span class=\"_ _2\"></span>gnis<span class=\"_ _1\"></span>ed in the Stat<span class=\"_ _2\"></span>ement of<span class=\"_ _6b\"> </span></span></span>Financial <span class=\"_ _2\"></span>Position <span class=\"_ _4\"></span>because <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>their <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e. <span class=\"_ _4\"></span>However, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>recognised in the fair value reserve.<span class=\"_ _6b\"> </span>Write-off<span class=\"_ _6b\"> </span> Loans <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>written <span class=\"_ _4\"></span>off <span class=\"_ _4\"></span>(either <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>full) <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>reasonable <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pectation <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>recoverin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span> asset in its <span class=\"_ _2\"></span>entirety or a <span class=\"_ _2\"></span>portion thereof. <span class=\"_ _2\"></span>This is generally t<span class=\"_ _2\"></span>he case <span class=\"_ _2\"></span>when the Group determines <span class=\"_ _2\"></span>that the borrow<span class=\"_ _2\"></span>er does not h<span class=\"_ _4\"></span>ave ass<span class=\"_ _2\"></span>ets<span class=\"_ _6b\"> </span> or sources of income that could generate sufficient cash flo<span class=\"_ _2\"></span>ws to repay the amounts subject to the w<span class=\"_ _2\"></span>rite-off. This assessment is carri<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span> out at the individual asset level.<span class=\"_ _6b\"> </span> Recoveries <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>amounts <span class=\"_ _4\"></span>previously <span class=\"_ _8\"></span>written<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">off <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>\u2018</span>Net <span class=\"_ _8\"></span>movement <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>impairment<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> charges\u2019 <span class=\"ff1\">in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss. <span class=\"_ _2\"></span>Financial assets <span class=\"_ _2\"></span>that ar<span class=\"_ _2\"></span>e written <span class=\"_ _2\"></span>off <span class=\"_ _2\"></span>could still <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to enforcement <span class=\"_ _2\"></span>activities in <span class=\"_ _2\"></span>order<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>to comply with the Group\u2019s procedures for recovery of amounts d<span class=\"_ _1\"></span>ue.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "Identification and mea<span class=\"_ _2\"></span>surement of impairment<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>Group recognise<span class=\"_ _2\"></span>s loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>losses <span class=\"_ _2\"></span>(<span class=\"ff3\">\u201c</span>E<span class=\"_ _2\"></span>CLs<span class=\"ff3\">\u201d</span>) <span class=\"_ _2\"></span>in respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>following <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ot<span class=\"_ _6b\"> </span> measured at fair value through profit or loss:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>debt <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>struments, <span class=\"_ _4\"></span>principally <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mprising <span class=\"_ _8\"></span>Balances <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Central <span class=\"_ _9\"></span>Bank <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Malta, <span class=\"_ _8\"></span>Treasury <span class=\"_ _8\"></span>bills, <span class=\"_ _8\"></span>loans<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>advances to banks and customers, and financial investments measured<span class=\"_ _1\"></span> at amortised cost or FVOCI;<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments.<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>above <span class=\"_ _2\"></span>portfolios <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date. <span class=\"_ _2\"></span>No <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>llowances<span class=\"_ _6b\"> </span> are recognised in respect of equity investments.<span class=\"_ _6b\"> </span> The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>loss <span class=\"_ _1\"></span>allowances <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>amount <span class=\"_ _7\"></span>equal <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>lifetime <span class=\"_ _7\"></span>ECL,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>except <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>following, <span class=\"_ _7\"></span>for <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ss <span class=\"_ _3c\"></span>allowances <span class=\"_ _7\"></span>ar<span class=\"_ _4\"></span>e <span class=\"_ _7\"></span>measured<span class=\"_ _6b\"> </span> as 12-month ECL:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial i<span class=\"_ _1\"></span>nstruments that are determined to have low credit risk at the reporting date; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other <span class=\"_ _8\"></span>financial <span class=\"_ _9\"> </span>instruments <span class=\"_ _9\"> </span>(other <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"></span>receivables) <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>which <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>has <span class=\"_ _8\"></span>not <span class=\"_ _9\"> </span>increased <span class=\"_ _9\"> </span>significantly <span class=\"_ _9\"> </span>since <span class=\"_ _9\"> </span>their <span class=\"_ _9\"></span>i<span class=\"_ _2\"></span>nitial<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>recognition (see Note 4.2.1.2<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> The <span class=\"_ _1\"></span>Group consi<span class=\"_ _1\"></span>ders <span class=\"_ _1\"></span>a financial <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>strument <span class=\"_ _7\"></span>to have l<span class=\"_ _1\"></span>ow credi<span class=\"_ _1\"></span>t risk whe<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>assigned a <span class=\"_ _1\"></span>credit risk <span class=\"_ _7\"></span>ra<span class=\"_ _2\"></span>ting that <span class=\"_ _1\"></span>is equivalent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>globally<span class=\"_ _6b\"> </span> understood <span class=\"_ _8\"></span>definition <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>\u2018investment <span class=\"_ _8\"></span>grade\u2019 <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>rating <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>gency. <span class=\"_ _8\"></span>Balances <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstitutions <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>re<span class=\"_ _4\"></span><span class=\"ff1\">putable<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>jurisdictions <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">L</span>oans <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>adva<span class=\"_ _2\"></span>nces <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>banks\u2019 <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>classified <span class=\"_ _8\"></span>within <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">F</span>inancial <span class=\"_ _2\"></span>investments <span class=\"_ _4\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>through <span class=\"_ _2\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>ow<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>signed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>\u2018investment<span class=\"ff1\">-</span>grade\u2019 <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>rating. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>does <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>apply <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>low<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span> risk exemption to any other financial instrument.<span class=\"_ _6b\"> </span> 12<span class=\"ls0\">-month <span class=\"_ _1\"></span>ECL are<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>portion of l<span class=\"_ _1\"></span>ifetime<span class=\"_ _1\"></span> ECL <span class=\"_ _7\"></span>that result <span class=\"_ _7\"></span>from default <span class=\"_ _7\"></span>events <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a fin<span class=\"_ _1\"></span>ancial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are possible<span class=\"_ _1\"></span> with<span class=\"_ _1\"></span>in 12 months<span class=\"_ _6b\"> </span></span><span class=\"ls0\"> </span>from the <span class=\"_ _1\"></span>reporting date. <span class=\"_ _1\"></span>Financial instruments <span class=\"_ _1\"></span>for which <span class=\"_ _1\"></span>a 12-<span class=\"ff3\">month ECL is <span class=\"_ _1\"></span>recognised are <span class=\"_ _1\"></span>referred to as <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Stage<span class=\"_ _1\"></span> 1 financial instruments\u2019.<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>Financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>1 <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>undergone <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>reco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span> credit-impaired.<span class=\"_ _6b\"> </span> Life-time ECL<span class=\"_ _2\"></span> represent t<span class=\"_ _2\"></span>he ECL <span class=\"_ _2\"></span>that result <span class=\"_ _2\"></span>from all <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>default events <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the expected <span class=\"_ _2\"></span>life o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>financial instrument. <span class=\"_ _2\"></span>F<span class=\"_ _2\"></span>inancial<span class=\"_ _6b\"> </span> instruments for which <span class=\"_ _2\"></span>a life-<span class=\"_ _2\"></span>time ECL is <span class=\"_ _2\"></span>recognised but which ar<span class=\"_ _2\"></span>e no<span class=\"_ _2\"></span>t credit-<span class=\"ff3\">impaired are<span class=\"_ _2\"></span> referred to<span class=\"_ _2\"></span> as \u2018Stage 2 <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>2 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>thos<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>experienced <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ignificant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initia<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>recognition<span class=\"_ _6b\"> </span> but are not credit-impaired.<span class=\"_ _6b\"> </span> Financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>lif<span class=\"_ _2\"></span>etime <span class=\"_ _3c\"></span>ECL <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>recognised <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>redit-<span class=\"ff3\">impaired <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>referred <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>\u2018Stage <span class=\"_ _7\"></span>3 <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>instruments\u2019.<span class=\"_ _6b\"> </span></span><span class=\"ff3\"><span class=\"ff1\"> </span></span>Measurement <span class=\"_ _1\"></span>of ECL<span class=\"_ _6b\"> </span>The measurement of ECL reflects:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unbiased and<span class=\"_ _1\"></span> probability-weighted amount that is determined by evaluating a range of possible outcomes; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the ti<span class=\"_ _1\"></span>me value of money; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">reasonable <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>supportable <span class=\"_ _8\"></span>info<span class=\"_ _2\"></span>rmation <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>avai<span class=\"_ _2\"></span>lable <span class=\"_ _4\"></span>without <span class=\"_ _8\"></span>undue <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>effort <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>porting<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>about <span class=\"_ _9\"></span>past <span class=\"_ _4\"></span>events<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span></span></span>current conditions and forecasts of future economic conditions.<span class=\"_ _6b\"> </span>Loss allowances reflect a probability-weighted estimate of expected credit losses and are<span class=\"_ _1\"></span> measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>date: <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>present <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>all <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>shortfalls <span class=\"_ _8\"></span>(i.e. <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>difference<span class=\"_ _6b\"> </span></span></span>between the cash flows due to the Group<span class=\"_ _1\"></span> in accordance with the contract and the cash flows that the Group expects to receiv<span class=\"_ _2\"></span>e);<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _1\"></span>that are <span class=\"_ _1\"></span>credit-impaired at the re<span class=\"_ _1\"></span>porting date: <span class=\"_ _1\"></span>as the <span class=\"_ _1\"></span>difference between <span class=\"_ _1\"></span>the gross carrying <span class=\"_ _1\"></span>amount and <span class=\"_ _1\"></span>the present<span class=\"_ _6b\"> </span></span></span>value of estimated future cash flows;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn loan commitments: as the present value of the<span class=\"_ _1\"></span> difference betwee<span class=\"_ _1\"></span>n the contractual cash flows that are due to the<span class=\"_ _1\"></span> Group if<span class=\"_ _6b\"> </span></span></span>the commitment is drawn down and the cash flows that the Group expects<span class=\"_ _1\"></span> to receive; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guaran<span class=\"_ _1\"></span>tee contracts: the expected payments to reimburse the holder less any amounts that the Group expects to recov<span class=\"_ _2\"></span>er.<span class=\"_ _6b\"> </span></span></span>When discounting future cash flows, the following dis<span class=\"_ _1\"></span>count rates are used:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>other <span class=\"_ _9\"></span>than <span class=\"_ _9\"></span>purchased <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _9\"></span>originated <span class=\"_ _8\"></span>credit<span class=\"_ _2\"></span>-<span class=\"ff3\">impaired <span class=\"_ _9\"></span>(\u201cPOCI\u201d) <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>receivables: <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>original<span class=\"_ _6b\"> </span></span></span></span>effective interest rate or an approximation thereof;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">POCI assets: a cred<span class=\"_ _1\"></span>it-adjusted effective interest rate; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">lease<span class=\"_ _1\"></span> receivables: the discount rate used in measuring the lease receivable; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">und<span class=\"_ _1\"></span>rawn <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>commitments: <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>effective <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>approximation <span class=\"_ _8\"></span>thereof, <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>ass<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span></span></span>resulting from the loan commitment; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial guarantee contracts issu<span class=\"_ _2\"></span>ed: the rate that r<span class=\"_ _2\"></span>eflects the curr<span class=\"_ _2\"></span>ent market assessment of <span class=\"_ _2\"></span>the time value o<span class=\"_ _2\"></span>f money and th<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span> risks<span class=\"_ _6b\"> </span></span></span>that are specific to the cash flows.<span class=\"_ _6b\"> </span>In measuring <span class=\"_ _2\"></span>ECL, <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>relies on <span class=\"_ _2\"></span>risk and <span class=\"_ _2\"></span>economic data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>modelling techniques <span class=\"_ _2\"></span>provided <span class=\"_ _2\"></span>by Moody\u2019s <span class=\"_ _2\"></span>Analytics <span class=\"_ _2\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>global <span class=\"_ _2\"></span>firm<span class=\"_ _6b\"> </span></span>specialising in areas <span class=\"_ _2\"></span>of credit ri<span class=\"_ _2\"></span>sk analysis, economic <span class=\"_ _2\"></span>and regulatory capital <span class=\"_ _2\"></span>calculation, economic r<span class=\"_ _2\"></span>esearch and other a<span class=\"_ _2\"></span>rea<span class=\"_ _2\"></span>s intrinsically<span class=\"_ _6b\"> </span>linked to the ECL model.<span class=\"_ _6b\"> </span>Note 4 provides more detail in respect of the methodology applied by the Group for the measurement of loss allowances.<span class=\"_ _6b\"> </span>Purchased or origin<span class=\"_ _1\"></span>ated credi<span class=\"_ _1\"></span>t-impaired financial ass<span class=\"_ _1\"></span>ets<span class=\"_ _6b\"> </span>POCI <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>PO<span class=\"_ _2\"></span>CI <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>lifetime <span class=\"_ _2\"></span>ECL <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>incorporated <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>calculation <span class=\"_ _5\"> </span>of  the<span class=\"_ _1\"></span>  effective <span class=\"_ _5\"> </span>interest <span class=\"_ _5\"> </span>rate  on <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition.  The <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>recognised <span class=\"_ _5\"> </span>as  a <span class=\"_ _5\"> </span>loss <span class=\"_ _5\"> </span>allowance  subsequent<span class=\"_ _2\"></span> <span class=\"_ _5\"> </span>to  initial<span class=\"_ _6b\"> </span>recognition is equal to the changes in lifetime<span class=\"_ _1\"></span> ECL since initial recognition of the asset.<span class=\"_ _6b\"> </span>Restructured financial<span class=\"_ _1\"></span> assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>renegotiates <span class=\"_ _8\"></span>loans <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>advances <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>customers <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>difficulties <span class=\"_ _4\"></span>(referred <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>as <span class=\"_ _9\"></span><span class=\"ff3\">\u201c</span>forbearance <span class=\"_ _4\"></span>activities<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>maximise<span class=\"_ _6b\"> </span>collection <span class=\"_ _2\"></span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>min<span class=\"_ _2\"></span>imise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>If <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>ren<span class=\"_ _2\"></span>egotiated <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _2\"></span>or <span class=\"_ _9\"></span>an <span class=\"_ _4\"></span>existing<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _1\"></span>is replaced <span class=\"_ _7\"></span>with<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>w one <span class=\"_ _7\"></span>du<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>to financial difficulties <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the borrower, <span class=\"_ _7\"></span>then an as<span class=\"_ _1\"></span>sessm<span class=\"_ _2\"></span>ent is <span class=\"_ _7\"></span>made<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _1\"></span>of whether<span class=\"_ _6b\"> </span>the financial asset should be derecognised (see A<span class=\"_ _1\"></span>ccounting Policy 3.<span class=\"_ _2\"></span>9<span class=\"lsa\">.3</span> and 3.9.4) and the ECL is measured as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">if <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>restructuring <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>dereco<span class=\"_ _2\"></span>gniti<span class=\"_ _1\"></span>on <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>existing <span class=\"_ _8\"></span>asset, <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>expected <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>arising <span class=\"_ _8\"></span>fro<span class=\"_ _4\"></span>m <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span></span>modified <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>calculation <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimate <span class=\"_ _2\"></span>shortfalls <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>existing <span class=\"_ _4\"></span>asset. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>respect,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>loss<span class=\"_ _6b\"> </span>allowance <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>such <span class=\"_ _8\"></span>exposures <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>estimated <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>reference <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>ising <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>dified <span class=\"_ _4\"></span>financi<span class=\"_ _2\"></span>al<span class=\"_ _6b\"> </span>asset. (see Note 4.2.1.3); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">if the expected <span class=\"_ _2\"></span>restructuring will <span class=\"_ _2\"></span>result <span class=\"_ _2\"></span>in derecognition <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>existing asset, <span class=\"_ _2\"></span>the restructured <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is considered a <span class=\"_ _2\"></span>\u2018new<span class=\"_ _2\"></span>\u2019 <span class=\"_ _2\"></span>financial<span class=\"_ _6b\"> </span></span></span>asset. Any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets that <span class=\"_ _2\"></span>arise fo<span class=\"_ _2\"></span>llowing derecognition <span class=\"_ _2\"></span>events as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result o<span class=\"_ _2\"></span>f substantial <span class=\"_ _2\"></span>modification <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>terms of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>instrument <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>assets, <span class=\"_ _4\"></span>unless <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>will <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>POCI <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>A <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>ked <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>(normally <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>write<span class=\"_ _2\"></span>-off) <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nstrument <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised at fair value.<span class=\"_ _6b\"> </span>Credit-impaired fin<span class=\"_ _1\"></span>ancial assets<span class=\"_ _6b\"> </span>At <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>assesses <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>carried <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _2\"></span>cost <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>carri<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>fair<span class=\"_ _6b\"> </span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehens<span class=\"_ _2\"></span>ive <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>credit-impaired <span class=\"_ _2\"></span>(r<span class=\"_ _2\"></span>eferred <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span><span class=\"ff3\">\u201c</span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets<span class=\"ff3\">\u201d). <span class=\"_ _2\"></span>A <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>\u2018credit</span>-<span class=\"_ _6b\"> </span>impaired\u2019 <span class=\"_ _4\"></span>when <span class=\"_ _8\"></span>one <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>events <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etrimental <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>uture <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _4\"></span>ha<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>occurred.<span class=\"_ _6b\"> </span>Evidence that a financial asset is credit-impaired includes the following observable data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">sign<span class=\"_ _1\"></span>ificant financial difficulty of the borrower or issuer;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a breach of contract such as a defaul<span class=\"_ _1\"></span>t or past due event;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the restru<span class=\"_ _1\"></span>cturing of a loan or advance by the Group on terms that the Group would not consider otherwise;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">it is becoming p<span class=\"_ _1\"></span>robable that the borrower will enter bankruptcy or other finan<span class=\"_ _1\"></span>cial reorganisation; or<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the d<span class=\"_ _1\"></span>isappearance of an active market for a security because of financial difficulties.<span class=\"_ _6b\"> </span></span></span>A <span class=\"ls0\">loan <span class=\"_ _2\"></span><span class=\"ff3\">that has been renegotiated due to <span class=\"_ _2\"></span>a deterioration in the borrow<span class=\"_ _2\"></span>er\u2019s condition is usually considered to be c<span class=\"_ _2\"></span>redit</span>-im<span class=\"_ _2\"></span>paired unless<span class=\"_ _6b\"> </span></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>not <span class=\"_ _8\"></span>receiving <span class=\"_ _4\"></span>contractual <span class=\"_ _4\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>reduced <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ndi<span class=\"_ _2\"></span>cators <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>overdue <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>90 <span class=\"_ _2\"></span>days <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>considered <span class=\"_ _2\"></span>credit-<span class=\"_ _2\"></span>impaired <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>regulatory<span class=\"_ _6b\"> </span>definition of default is different.<span class=\"_ _6b\"> </span>Financial guaran<span class=\"_ _1\"></span>tee contracts held<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>asse<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>whether <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>guarantee <span class=\"_ _4\"></span>contract <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>integral <span class=\"_ _4\"></span>element <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>accounted <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>component of that <span class=\"_ _2\"></span>instrument or is <span class=\"_ _2\"></span>a contract that <span class=\"_ _2\"></span>is accounted fo<span class=\"_ _2\"></span>r separately. The <span class=\"_ _2\"></span>factors that the <span class=\"_ _2\"></span>Group considers when <span class=\"_ _4\"></span>making th<span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessment include whether:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> implicitly part of the contractual terms of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> required by laws and regulations that govern the contract of the debt instrument;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the guarantee is<span class=\"_ _1\"></span> entered into at the same time as and <span class=\"lse\">in</span> contem<span class=\"_ _2\"></span>plation of the debt instruments<span class=\"_ _1\"></span>; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the guarantee is<span class=\"_ _1\"></span> given by the parent of the borrower or another company within the borrower\u2019s group.<span class=\"_ _6b\"> </span></span></span>If the <span class=\"_ _2\"></span>Group determines that t<span class=\"_ _2\"></span>he guarantee is <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the financial asset, t<span class=\"_ _2\"></span>hen any premium <span class=\"_ _2\"></span>payable in con<span class=\"_ _2\"></span>nection <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>initial <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ecognition <span class=\"_ _3c\"></span>of the <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>asset <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>treated <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a <span class=\"_ _7\"></span>transaction <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>acqu<span class=\"_ _2\"></span>iring <span class=\"_ _3c\"></span>it.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group conside<span class=\"_ _1\"></span>rs <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>effe<span class=\"_ _2\"></span>ct <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>protection<span class=\"_ _6b\"> </span>when measuring the fair value of the debt instrument and when measuring ECL.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>the Group determines that <span class=\"_ _2\"></span>the guarantee <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>an integral el<span class=\"_ _2\"></span>ement of <span class=\"_ _2\"></span>the debt <span class=\"_ _2\"></span>instrument, then <span class=\"_ _2\"></span>it recognises an <span class=\"_ _2\"></span>asset rep<span class=\"_ _2\"></span>resenti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>any prepayment of guarantee premiu<span class=\"_ _1\"></span>m and a right to compensation for credit losses. A<span class=\"_ _1\"></span> prepaid premium asset is recognised only if the<span class=\"_ _6b\"> </span>guaranteed exposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>neither c<span class=\"_ _2\"></span>redit-impaired nor <span class=\"_ _2\"></span>has undergone <span class=\"_ _2\"></span>a significant <span class=\"_ _2\"></span>increase <span class=\"_ _2\"></span>in credit <span class=\"_ _2\"></span>risk when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>guarantee is <span class=\"_ _2\"></span>acquired.<span class=\"_ _6b\"> </span>These assets <span class=\"_ _1\"></span>are recognised <span class=\"_ _1\"></span>under \u2018<span class=\"ff1\">O</span>ther assets\u2019. The<span class=\"_ _1\"></span> Group presents <span class=\"_ _1\"></span>gains or losses <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n a <span class=\"_ _1\"></span>compensation right <span class=\"ff1\">in profit <span class=\"_ _1\"></span>or loss in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he line<span class=\"_ _6b\"> </span></span>item \u2018<span class=\"ff1\">Impairment losses on financial instrumen<span class=\"_ _1\"></span>ts<span class=\"ff3 ls6\">\u2019.<span class=\"_ _6b\"> </span></span></span>Presentation of allo<span class=\"_ _1\"></span>wance for EC<span class=\"_ _1\"></span>L in the state<span class=\"_ _1\"></span>ment of fin<span class=\"_ _1\"></span>ancial position<span class=\"_ _6b\"> </span>Loss allowances for ECL are presented<span class=\"_ _1\"></span> in the Statement of Financia<span class=\"_ _2\"></span>l Position as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial as<span class=\"_ _1\"></span>sets measured at amortised cost: as a deduction from the gross carrying amount of the assets;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">loan commitments an<span class=\"_ _1\"></span>d financial guarantee contracts: generally, as a provision; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">where <span class=\"_ _7\"></span>a financial instrument includes b<span class=\"_ _1\"></span>oth a drawn <span class=\"_ _1\"></span>and an undrawn <span class=\"_ _1\"></span>component, and<span class=\"_ _1\"></span> the Group <span class=\"_ _1\"></span>cannot identify <span class=\"_ _1\"></span>the ECL on th<span class=\"_ _1\"></span>e loa<span class=\"_ _2\"></span><span class=\"ls1c\">n<span class=\"_ _6b\"> </span></span></span></span>commitment co<span class=\"_ _2\"></span>mponent separately from <span class=\"_ _2\"></span>those on <span class=\"_ _2\"></span>the drawn <span class=\"_ _2\"></span>compone<span class=\"_ _1\"></span>nt: the <span class=\"_ _2\"></span>Group presents <span class=\"_ _2\"></span>a combined loss <span class=\"_ _2\"></span>allowance fo<span class=\"_ _2\"></span>r both<span class=\"_ _6b\"> </span>components. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>mbined <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>presented <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>deduction <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>gross <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>drawn <span class=\"_ _4\"></span>component. <span class=\"_ _8\"></span>Any<span class=\"_ _6b\"> </span>excess of the loss allowance over the gross amount of the drawn component is presen<span class=\"_ _1\"></span>ted as a provision; and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">deb<span class=\"_ _1\"></span>t instruments measured at fai<span class=\"_ _2\"></span>r value through other comprehensive income: no loss allowance is reco<span class=\"_ _2\"></span>gnis<span class=\"_ _1\"></span>ed in the Stat<span class=\"_ _2\"></span>ement of<span class=\"_ _6b\"> </span></span></span>Financial <span class=\"_ _2\"></span>Position <span class=\"_ _4\"></span>because <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>their <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e. <span class=\"_ _4\"></span>However, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>recognised in the fair value reserve.<span class=\"_ _6b\"> </span>Write-off<span class=\"_ _6b\"> </span> Loans <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>written <span class=\"_ _4\"></span>off <span class=\"_ _4\"></span>(either <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>full) <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hen <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>reasonable <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pectation <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>recoverin<span class=\"_ _1\"></span>g <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span> asset in its <span class=\"_ _2\"></span>entirety or a <span class=\"_ _2\"></span>portion thereof. <span class=\"_ _2\"></span>This is generally t<span class=\"_ _2\"></span>he case <span class=\"_ _2\"></span>when the Group determines <span class=\"_ _2\"></span>that the borrow<span class=\"_ _2\"></span>er does not h<span class=\"_ _4\"></span>ave ass<span class=\"_ _2\"></span>ets<span class=\"_ _6b\"> </span> or sources of income that could generate sufficient cash flo<span class=\"_ _2\"></span>ws to repay the amounts subject to the w<span class=\"_ _2\"></span>rite-off. This assessment is carri<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span> out at the individual asset level.<span class=\"_ _6b\"> </span> Recoveries <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>amounts <span class=\"_ _4\"></span>previously <span class=\"_ _8\"></span>written<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">off <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>\u2018</span>Net <span class=\"_ _8\"></span>movement <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>impairment<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> charges\u2019 <span class=\"ff1\">in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement of <span class=\"_ _2\"></span>Pro<span class=\"_ _2\"></span>fit or <span class=\"_ _2\"></span>Loss. <span class=\"_ _2\"></span>Financial assets <span class=\"_ _2\"></span>that ar<span class=\"_ _2\"></span>e written <span class=\"_ _2\"></span>off <span class=\"_ _2\"></span>could still <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to enforcement <span class=\"_ _2\"></span>activities in <span class=\"_ _2\"></span>order<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>to comply with the Group\u2019s procedures for recovery of amounts d<span class=\"_ _1\"></span>ue.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span><span class=\"ff1\"> </span>Impairment of non-financial assets<span class=\"_ _6b\"> </span> At <span class=\"_ _1\"></span>each <span class=\"_ _1\"></span>reporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>the Group re<span class=\"_ _1\"></span>views <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non-financial assets, <span class=\"_ _7\"></span>other than <span class=\"_ _1\"></span>deferred <span class=\"_ _7\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>investment<span class=\"_ _6b\"> </span> property, <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> de<span class=\"_ _1\"></span>termine whe<span class=\"_ _1\"></span>ther there <span class=\"_ _1\"></span>is an<span class=\"_ _1\"></span>y indication <span class=\"_ _7\"></span>of impairment. <span class=\"_ _1\"></span>If any <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch <span class=\"_ _1\"></span>indication exists, <span class=\"ff3\">then <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>recoverable amount<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>is estimated. Goodwill is tested annually for impairment.<span class=\"_ _6b\"> </span> For the purpose of <span class=\"_ _2\"></span>impairment testing<span class=\"_ _1\"></span>, assets that <span class=\"_ _2\"></span>cannot be tested individually are grouped togeth<span class=\"_ _2\"></span>er into the smallest group<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>f assets<span class=\"_ _6b\"> </span> that ge<span class=\"_ _1\"></span>nerates cash i<span class=\"_ _1\"></span>nflows from contin<span class=\"_ _1\"></span>uing use <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> largely independent <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> cash in<span class=\"_ _1\"></span>flows of other <span class=\"_ _1\"></span>assets or <span class=\"_ _1\"></span>groups of assets (the<span class=\"_ _6b\"> </span> \u201ccash<span class=\"ff1\">-</span>generating <span class=\"_ _7\"></span>unit\u201d <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>\u201cCGU\u201d). Goodwill <span class=\"_ _7\"></span>arising <span class=\"_ _7\"></span>from a <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mbination <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>allocated to <span class=\"_ _7\"></span>CGUs <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>groups <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>CGUs <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>expe<span class=\"ff1\">ct<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>to benefit from the synergies of the combinati<span class=\"_ _1\"></span>on.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The recoverabl<span class=\"_ _1\"></span>e amount of an<span class=\"_ _1\"></span> asset or CG<span class=\"_ _1\"></span>U is the gre<span class=\"_ _1\"></span>ater of its value-<span class=\"lse\">in</span>-use and its <span class=\"_ _1\"></span>fair value less <span class=\"_ _1\"></span>costs to sell. <span class=\"_ _1\"></span>In assessing value-<span class=\"ls17\">in</span>-use,<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> the <span class=\"_ _9\"> </span>estimated <span class=\"_ _5\"> </span>future <span class=\"_ _5\"> </span>cash <span class=\"_ _9\"> </span>flows<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>discounted <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>their <span class=\"_ _5\"> </span>present <span class=\"_ _9\"> </span>value  u<span class=\"_ _1\"></span>sing <span class=\"_ _9\"> </span>a  pre-tax <span class=\"_ _5\"> </span>discount <span class=\"_ _5\"> </span>rate <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>reflects <span class=\"_ _9\"> </span>cur<span class=\"_ _2\"></span>rent <span class=\"_ _9\"> </span>market<span class=\"_ _6b\"> </span> assessments of the time value of money and the ri<span class=\"_ _1\"></span>sks specific to the asset or CGU<span class=\"lsa\">. </span><span class=\"lsa\"><span class=\"_ _2\"></span></span> An impairment loss is recognised if the carrying amount of an asset or a CGU exceeds its recoverab<span class=\"_ _1\"></span>le amount.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>corporate <span class=\"_ _1\"></span>assets<span class=\"ff1\">, <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _3c\"></span>than <span class=\"_ _1\"></span>goodwill, <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>generate <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>inflows <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>use<span class=\"_ _2\"></span>d <span class=\"_ _3c\"></span>by <span class=\"_ _1\"></span>more <span class=\"_ _7\"></span>than <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>CGU. <span class=\"_ _7\"></span>Corpora<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>assets are all<span class=\"_ _1\"></span>ocated to CGUs on <span class=\"_ _1\"></span>a reasonable <span class=\"_ _1\"></span>and consistent basis and <span class=\"_ _1\"></span>tested for impairment <span class=\"_ _1\"></span>as part of the <span class=\"_ _1\"></span>testing of the <span class=\"_ _1\"></span>CGU<span class=\"_ _2\"></span>s to which<span class=\"_ _6b\"> </span> the corporate assets are allocated.<span class=\"_ _6b\"> </span> Impairment <span class=\"_ _2\"></span>losses <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Impairment <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>CGUs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>duce <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span> carrying amount of <span class=\"_ _2\"></span>any goodwill <span class=\"_ _2\"></span>allocated to the CGU <span class=\"_ _2\"></span>and then <span class=\"_ _2\"></span>to reduce the c<span class=\"_ _2\"></span>arrying amount of t<span class=\"_ _2\"></span>he other assets i<span class=\"_ _2\"></span>n the uni<span class=\"_ _4\"></span>t (group <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span> units) on a pro-rata basis.<span class=\"_ _6b\"> </span> An <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss i<span class=\"_ _2\"></span>n re<span class=\"_ _2\"></span>spect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>eversed. <span class=\"_ _2\"></span>For o<span class=\"_ _2\"></span>ther assets, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exten<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span> asset\u2019s carrying amount does n<span class=\"_ _1\"></span>ot exceed the carrying<span class=\"_ _1\"></span> amount that would have been<span class=\"_ _1\"></span> determined, net of depreciation or amor<span class=\"_ _2\"></span><span class=\"ff1\">tisation, if<span class=\"_ _6b\"> </span></span><span class=\"ff1\"><span class=\"_ _1\"></span> </span>no impairment loss had been recognised.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-481": {
   "value": "Offsetting<span class=\"_ _6b\"> </span>Financial assets and liabili<span class=\"_ _1\"></span>ties are offset and the net amount presented<span class=\"_ _1\"></span> in the Statement of Financial Position when, and only when, the<span class=\"_ _6b\"> </span>Group <span class=\"_ _7\"></span>currently has <span class=\"_ _7\"></span>a legall<span class=\"_ _1\"></span>y <span class=\"_ _1\"></span>enforceable <span class=\"_ _1\"></span>right <span class=\"_ _7\"></span>to set <span class=\"_ _7\"></span>off the <span class=\"_ _7\"></span>recognised <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>it intends <span class=\"_ _7\"></span>either to <span class=\"_ _7\"></span>settle <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>a net <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _7\"></span>or to <span class=\"_ _7\"></span>realise<span class=\"_ _6b\"> </span>the asset and settle the liability simultaneously.<span class=\"_ _6b\"> </span>Income <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>resented <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _2\"></span>bas<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>only <span class=\"_ _4\"></span>when <span class=\"_ _4\"></span>permitted <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRSs, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>gains <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>arising <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>grou<span class=\"_ _4\"></span>p <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>similar transactions such as in the Group\u2019s tr<span class=\"_ _1\"></span>ading activity.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "Fair value measureme<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>Fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>price <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>would <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>received <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>sell <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>paid <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>liability <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>orderly <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>bet<span class=\"_ _2\"></span>ween <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>participants at the m<span class=\"_ _2\"></span>easurement date in th<span class=\"_ _2\"></span>e principal or, <span class=\"_ _2\"></span>in its absence, the <span class=\"_ _2\"></span>most advantageous market to<span class=\"_ _2\"></span> which the G<span class=\"_ _2\"></span>ro<span class=\"_ _2\"></span>up has <span class=\"_ _2\"></span>access<span class=\"_ _6b\"> </span>at that date. The fair value of a liability re<span class=\"_ _1\"></span>flects its non-p<span class=\"_ _2\"></span>erformance risk.<span class=\"_ _6b\"> </span>When <span class=\"_ _7\"></span>one <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>available, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group me<span class=\"_ _1\"></span>asures <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>fair <span class=\"_ _7\"></span>value of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>using <span class=\"_ _7\"></span>the qu<span class=\"_ _1\"></span>oted <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rice <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an active <span class=\"_ _7\"></span>market <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>instrument.<span class=\"_ _6b\"> </span>A market is regarded as active<span class=\"_ _1\"></span> if transactions for the asset or liability take place with su<span class=\"_ _1\"></span>fficient frequency and volume to provide pricing<span class=\"_ _6b\"> </span>information on an ongoing basis.<span class=\"_ _6b\"> </span>If there is <span class=\"_ _2\"></span>no quoted price i<span class=\"_ _2\"></span>n an active <span class=\"_ _2\"></span>market, then the Group <span class=\"_ _2\"></span>uses valuation techniques <span class=\"_ _2\"></span>that maximise the u<span class=\"_ _2\"></span>se of relevant o<span class=\"_ _4\"></span>bservable<span class=\"_ _6b\"> </span>inputs <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>minimise <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>use <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>unobservable <span class=\"_ _9\"> </span>inputs. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>chos<span class=\"_ _2\"></span>en <span class=\"_ _9\"> </span>valuation <span class=\"_ _5\"> </span>technique <span class=\"_ _9\"> </span>incorporates <span class=\"_ _5\"> </span>all <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>factors <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>m<span class=\"_ _4\"></span>arket<span class=\"_ _6b\"> </span>participants would take into account in pricing a transaction.<span class=\"_ _6b\"> </span>The best evidence of the fair <span class=\"_ _2\"></span>value of a financial instrument at initial <span class=\"_ _2\"></span>recognition is normally the transaction price <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>i.e. the fair value of<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>consideration given <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>received. <span class=\"_ _2\"></span>If <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial reco<span class=\"_ _2\"></span>gnition differs <span class=\"_ _4\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transaction pric<span class=\"_ _2\"></span>e<span class=\"_ _6b\"> </span>and t<span class=\"_ _2\"></span>he fair <span class=\"_ _2\"></span>value i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>evidenced neither <span class=\"_ _2\"></span>by a <span class=\"_ _2\"></span>quoted <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>in an<span class=\"_ _2\"></span> active <span class=\"_ _2\"></span>market fo<span class=\"_ _2\"></span>r an <span class=\"_ _2\"></span>identical <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>or liability <span class=\"_ _2\"></span>nor <span class=\"_ _2\"></span>based o<span class=\"_ _4\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>valuation<span class=\"_ _6b\"> </span>technique for which any un<span class=\"_ _1\"></span>observable inputs are judged to be ins<span class=\"_ _1\"></span>ignificant in relation to the difference, then th<span class=\"_ _1\"></span>e financial instrument is<span class=\"_ _6b\"> </span>initially <span class=\"_ _2\"></span>measured at <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value, <span class=\"_ _2\"></span>adjusted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>defer the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between th<span class=\"_ _2\"></span>e fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>initial re<span class=\"_ _2\"></span>cognition and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>tran<span class=\"_ _2\"></span>saction <span class=\"_ _2\"></span>price.<span class=\"_ _6b\"> </span>Subsequently, <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>difference <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>appropriate <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>over <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>lif<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>ut <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>later <span class=\"_ _4\"></span>than<span class=\"_ _6b\"> </span>when the valuation is wholly supported by observable market data or the transaction is closed out.<span class=\"_ _6b\"> </span>If <span class=\"_ _2\"></span>an asset o<span class=\"_ _2\"></span>r a <span class=\"_ _2\"></span>liability measured <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value has <span class=\"_ _2\"></span>a bid <span class=\"_ _2\"></span>price and <span class=\"_ _2\"></span>an ask <span class=\"_ _2\"></span>price, then t<span class=\"_ _2\"></span>he Group me<span class=\"_ _2\"></span>asures<span class=\"_ _1\"></span> as<span class=\"_ _2\"></span>sets and <span class=\"_ _2\"></span>long p<span class=\"_ _2\"></span>ositions <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>bid price and liabilities and short positions at an ask pri<span class=\"_ _1\"></span>ce.<span class=\"_ _6b\"> </span>Portfolios <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>managed <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>basis of <span class=\"_ _7\"></span>the net e<span class=\"_ _1\"></span>xposure to <span class=\"_ _7\"></span>either market <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>are measured <span class=\"_ _7\"></span>on the <span class=\"_ _1\"></span>basis of <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>price th<span class=\"_ _1\"></span>at would <span class=\"_ _7\"></span>be receiv<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>sell <span class=\"_ _1\"></span>a ne<span class=\"_ _1\"></span>t long<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>(or <span class=\"_ _2\"></span>paid <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>transfer <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>short <span class=\"_ _2\"></span>position) <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>particular <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>exposure. <span class=\"_ _2\"></span>Those <span class=\"_ _2\"></span>portfolio<span class=\"_ _2\"></span>-level <span class=\"_ _2\"></span>adjustments <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allocated <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>individual assets and liabilities on the basis of the relative risk adjustment of each of the individual instruments in the portfolio. The <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>liability <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>demand <span class=\"_ _4\"></span>feature <span class=\"_ _4\"></span>(e.g. <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>demand <span class=\"_ _4\"></span>deposit) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>on <span class=\"_ _9\"> </span>demand,<span class=\"_ _6b\"> </span>discounted from the first date on which the amoun<span class=\"_ _1\"></span>t could be required to be paid.<span class=\"_ _6b\"> </span>The Group recognis<span class=\"_ _1\"></span>es transfers between levels of the fair valu<span class=\"_ _1\"></span>e hierarchy as of the<span class=\"_ _1\"></span> end of the rep<span class=\"_ _1\"></span>orting period du<span class=\"_ _1\"></span>ring which the change<span class=\"_ _6b\"> </span>has occurred.<span class=\"_ _6b\"> </span>Further details on the determination of fair values are<span class=\"_ _1\"></span> disclosed in Note 5.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "Cash and cash equivalents<span class=\"_ _6b\"> </span> Cash <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>equivalents <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>notes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>coins <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>hand, <span class=\"_ _4\"></span>unrestricted <span class=\"_ _2\"></span>bala<span class=\"_ _2\"></span>nces <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>central <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>highly <span class=\"_ _4\"></span>liquid <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span> assets with original maturities of <span class=\"_ _2\"></span>three months or less from <span class=\"_ _2\"></span>the date of acquisition that are subject <span class=\"_ _2\"></span>to an insignificant ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>changes in<span class=\"_ _6b\"> </span> their fa<span class=\"lse\">ir </span>value and are used by the Group in the management of its short-term commitments<span class=\"lsa\">. </span> Cash and cash equivalents are carried at amortised cost in<span class=\"_ _1\"></span> the <span class=\"_ _2\"></span>Statement of Financial Position.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Cash and cash equivalents<span class=\"_ _6b\"> </span> Cash <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>equivalents <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>notes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>coins <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>hand, <span class=\"_ _4\"></span>unrestricted <span class=\"_ _2\"></span>bala<span class=\"_ _2\"></span>nces <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>central <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>highly <span class=\"_ _4\"></span>liquid <span class=\"_ _4\"></span>financial<span class=\"_ _6b\"> </span> assets with original maturities of <span class=\"_ _2\"></span>three months or less from <span class=\"_ _2\"></span>the date of acquisition that are subject <span class=\"_ _2\"></span>to an insignificant ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>changes in<span class=\"_ _6b\"> </span> their fa<span class=\"lse\">ir </span>value and are used by the Group in the management of its short-term commitments<span class=\"lsa\">. </span> Cash and cash equivalents are carried at amortised cost in<span class=\"_ _1\"></span> the <span class=\"_ _2\"></span>Statement of Financial Position.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span> Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span> impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span> Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span> impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span> Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span> impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "Investments in subsidiaries, associates and jointly controlled entities<span class=\"_ _6b\"> </span> Investments <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ubsidiaries, <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iates <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>joint <span class=\"_ _4\"></span>ventures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _8\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _6b\"> </span> impairment losses (see Accounting Policy 3.<span class=\"ls2\">16<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Property and equipment<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment  are <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at <span class=\"_ _5\"> </span>cost  l<span class=\"_ _1\"></span>ess <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>depreciation  and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>ny <span class=\"_ _5\"> </span>accumulated <span class=\"_ _5\"> </span>impairment <span class=\"_ _5\"> </span>losses.<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>initial <span class=\"_ _4\"></span>recognition, <span class=\"_ _2\"></span>freehold <span class=\"_ _4\"></span>land <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>uildings <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>carried <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>revaluation, <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>any<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>subsequent<span class=\"_ _6b\"> </span>accumulated depreciation and subsequent accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Items <span class=\"_ _5\"> </span>of  prope<span class=\"_ _1\"></span>rty <span class=\"_ _5\"> </span>and  e<span class=\"_ _1\"></span>quipment <span class=\"_ _5\"> </span>are  in<span class=\"_ _1\"></span>itially <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at  cost. <span class=\"_ _5\"> </span>Cost <span class=\"_ _5\"> </span>includes <span class=\"_ _5\"> </span>expenditures <span class=\"_ _5\"> </span>that  are <span class=\"_ _5\"> </span>directl<span class=\"_ _1\"></span>y  attr<span class=\"_ _1\"></span>ibutable <span class=\"_ _5\"> </span>to <span class=\"_ _6\"> </span>th<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>acquisition <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>asset. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ost <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>self-co<span class=\"_ _2\"></span>nstructed <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>includes <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>st <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>materials <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>direct <span class=\"_ _4\"></span>labour, <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>costs<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>directly<span class=\"_ _6b\"> </span>attributable to bringing the assets to a working condition for the<span class=\"_ _1\"></span>ir intended use, and capitalised borrowing costs. Purchased software that is integral to the functionality of the related equipment is capitalised<span class=\"_ _1\"></span> as part of that equipment.<span class=\"_ _6b\"> </span>If <span class=\"_ _1\"></span>significant <span class=\"_ _7\"></span>parts <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>item of <span class=\"_ _7\"></span>property <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>equipment h<span class=\"_ _1\"></span>ave d<span class=\"_ _1\"></span>ifferent <span class=\"_ _7\"></span>useful lives, <span class=\"_ _7\"></span>then <span class=\"_ _1\"></span>they <span class=\"_ _7\"></span>are accounted<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>as separate items <span class=\"_ _7\"></span>(major<span class=\"_ _6b\"> </span>components) of property and equipment.<span class=\"_ _6b\"> </span>Any gain or loss on disposal of an item of property and equipment is recognised within other in<span class=\"_ _1\"></span>come in profit or loss.<span class=\"_ _6b\"> </span>When th<span class=\"_ _2\"></span>e u<span class=\"_ _2\"></span>se o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>property c<span class=\"_ _2\"></span>hanges such <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment, <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>recl<span class=\"_ _2\"></span>assification<span class=\"_ _6b\"> </span>becomes its cost for subsequent accounting.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure <span class=\"_ _2\"></span>other t<span class=\"_ _2\"></span>han t<span class=\"_ _2\"></span>hose a <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ational market <span class=\"_ _2\"></span>participant <span class=\"_ _2\"></span>would <span class=\"_ _2\"></span>take <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>account <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>determining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>property. <span class=\"_ _2\"></span>Any<span class=\"_ _6b\"> </span>surpluses ari<span class=\"_ _1\"></span>sing on <span class=\"_ _1\"></span>such re<span class=\"_ _1\"></span>valuation are <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n othe<span class=\"_ _1\"></span>r comprehensive<span class=\"_ _1\"></span> income and <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>cumulated<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>equity as <span class=\"_ _7\"></span>a revaluation<span class=\"_ _2\"></span> re<span class=\"_ _1\"></span>serve<span class=\"_ _6b\"> </span>unless <span class=\"_ _7\"></span>they <span class=\"_ _7\"></span>reverse <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>revaluation <span class=\"_ _1\"></span>decrease <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>same <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>sset <span class=\"_ _7\"></span>previously <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _3c\"></span>in profit <span class=\"_ _3c\"></span>or <span class=\"_ _1\"></span>loss, <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _3c\"></span>which <span class=\"_ _1\"></span>case <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>incr<span class=\"_ _2\"></span>ease <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>credited<span class=\"_ _6b\"> </span>to profit o<span class=\"_ _2\"></span>r loss to the extent of the decrease previously charged. Any deficiencies resulting fro<span class=\"_ _2\"></span>m decreases in value are de<span class=\"_ _4\"></span>ducted from<span class=\"_ _6b\"> </span>this fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>reserve <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent <span class=\"_ _2\"></span>that the <span class=\"_ _2\"></span>balance <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>reserve relating<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>previous <span class=\"_ _2\"></span>revaluation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>that asset <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>sufficient <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>absorb these, and charged to profit or loss thereafter. <span class=\"_ _17\"> </span>Subsequen<span class=\"_ _2\"></span>t costs<span class=\"_ _6b\"> </span>Subsequent expenditure is <span class=\"_ _2\"></span>capitalised only <span class=\"_ _2\"></span>if it is <span class=\"_ _2\"></span>probable that t<span class=\"_ _2\"></span>he future <span class=\"_ _2\"></span>economic benefits associated wit<span class=\"_ _2\"></span>h the expenditur<span class=\"_ _4\"></span>e will <span class=\"_ _2\"></span>flow<span class=\"_ _6b\"> </span>to the Group. Ongoing repairs and maintenance are expensed as incurred.<span class=\"_ _6b\"> </span>Depreciation<span class=\"_ _6b\"> </span>Depreciation is recognised in profit or loss on a straight-line basis, allocating the cost / revalued amounts less estimated residual values<span class=\"_ _6b\"> </span>over the <span class=\"_ _2\"></span>estimated us<span class=\"_ _2\"></span>eful lives <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each component <span class=\"_ _2\"></span>of an <span class=\"_ _2\"></span>item o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>propert<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>and equipment <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>this most <span class=\"_ _2\"></span>closely reflects <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xpected<span class=\"_ _6b\"> </span>pattern of <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsumption o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits embod<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>asset. <span class=\"_ _2\"></span>Improvements <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leasehold <span class=\"_ _2\"></span>premises are <span class=\"_ _4\"></span>depre<span class=\"_ _2\"></span>ciated<span class=\"_ _6b\"> </span>over the shorter of the lease term and their useful lives. Land is not depreciated.<span class=\"_ _6b\"> </span>The estimated useful lives for the current and comparative periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">buildings <span class=\"_ _3e\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>50 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">improvemen<span class=\"_ _1\"></span>t to premises <span class=\"_ _3f\"> </span>14 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer sys<span class=\"_ _1\"></span>tem <span class=\"_ _40\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer equip<span class=\"_ _1\"></span>ment <span class=\"_ _41\"> </span> <span class=\"_ _13\"> </span>4 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">others <span class=\"_ _26\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>5 - 7 years<span class=\"_ _6b\"> </span></span></span>Depreciation methods, useful lives and residual values<span class=\"_ _1\"></span> are reassessed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>Reclassifica<span class=\"_ _2\"></span>tion to investment property<span class=\"_ _6b\"> </span>When <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>use <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>prop<span class=\"_ _2\"></span>erty <span class=\"_ _8\"></span>changes <span class=\"_ _9\"></span>from <span class=\"_ _9\"></span>owner<span class=\"ff9\">\u2011</span>occupied <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>propert<span class=\"_ _1\"></span>y, <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>property <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>re-meas<span class=\"_ _2\"></span>ured <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>fair <span class=\"_ _8\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span>reclassified accordingly. Any <span class=\"_ _2\"></span>gain arising on<span class=\"_ _2\"></span> this re-m<span class=\"_ _2\"></span>easurement is recognised <span class=\"_ _2\"></span>in profit or <span class=\"_ _2\"></span>loss to <span class=\"_ _2\"></span>the extent t<span class=\"_ _2\"></span>hat it reverses a <span class=\"_ _2\"></span>previous<span class=\"_ _6b\"> </span>impairment loss on t<span class=\"_ _2\"></span>he specific property, <span class=\"_ _2\"></span>with any remaining ga<span class=\"_ _2\"></span>in recognised in OCI <span class=\"_ _2\"></span>and presented <span class=\"_ _2\"></span>in the revaluation reserve. <span class=\"_ _2\"></span>Any loss<span class=\"_ _6b\"> </span>is recognised in profit or loss.<span class=\"_ _6b\"> </span>Derecognition<span class=\"_ _6b\"> </span>Property <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>equipment are <span class=\"_ _4\"></span>derecognised upon<span class=\"_ _2\"></span> disposal <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>use. <span class=\"_ _2\"></span>Any <span class=\"_ _2\"></span>gain<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span>loss <span class=\"_ _2\"></span>arising o<span class=\"_ _2\"></span>n derecognition <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>(calculated as <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he diff<span class=\"_ _2\"></span>erence between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>disposal <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span><span class=\"ls8\">mo</span>unt <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the asset) is included in profit or loss in the year during which the asset is de<span class=\"_ _1\"></span>recognised. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "Subsequen<span class=\"_ _2\"></span>t costs<span class=\"_ _6b\"> </span>Subsequent expenditure is <span class=\"_ _2\"></span>capitalised only <span class=\"_ _2\"></span>if it is <span class=\"_ _2\"></span>probable that t<span class=\"_ _2\"></span>he future <span class=\"_ _2\"></span>economic benefits associated wit<span class=\"_ _2\"></span>h the expenditur<span class=\"_ _4\"></span>e will <span class=\"_ _2\"></span>flow<span class=\"_ _6b\"> </span>to the Group. Ongoing repairs and maintenance are expensed as incurred.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRepairsAndMaintenanceExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "Depreciation<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> Depreciation is recognised in profit or loss on a straight-line basis, allocating the cost / revalued amounts less estimated residual values<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> over the <span class=\"_ _2\"></span>estimated us<span class=\"_ _2\"></span>eful lives <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each component <span class=\"_ _2\"></span>of an <span class=\"_ _2\"></span>item o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>propert<span class=\"_ _1\"></span>y <span class=\"_ _2\"></span>and equipment <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>this most <span class=\"_ _2\"></span>closely reflects <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>xpected<span class=\"_ _6b\"> </span> pattern of <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onsumption o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the future <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>benefits embod<span class=\"_ _2\"></span>ied <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>asset. <span class=\"_ _2\"></span>Improvements <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leasehold <span class=\"_ _2\"></span>premises are <span class=\"_ _4\"></span>depre<span class=\"_ _2\"></span>ciated<span class=\"_ _6b\"> </span> over the shorter of the lease term and their useful lives.  Land is not depreciated.<span class=\"_ _6b\"> </span> The estimated useful lives for the current and comparative periods are as follows:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">buildings <span class=\"_ _3e\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>50 years<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">improvemen<span class=\"_ _1\"></span>t to premises <span class=\"_ _3f\"> </span>14 years<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer sys<span class=\"_ _1\"></span>tem <span class=\"_ _40\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">computer equip<span class=\"_ _1\"></span>ment <span class=\"_ _41\"> </span> <span class=\"_ _13\"> </span>4 years<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">others <span class=\"_ _26\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>5 - 7 years<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>Depreciation methods, useful lives and residual values<span class=\"_ _1\"></span> are reassessed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Leases<span class=\"_ _6b\"> </span>At <span class=\"_ _1\"></span>inception <span class=\"_ _1\"></span>of a <span class=\"_ _7\"></span>contract, the <span class=\"_ _7\"></span>Gr<span class=\"_ _2\"></span>oup <span class=\"_ _7\"></span>assesses whether <span class=\"_ _7\"></span>a contract is, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ontains, <span class=\"_ _7\"></span>a lease. <span class=\"_ _7\"></span>A contract <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s, <span class=\"_ _1\"></span>or contai<span class=\"_ _1\"></span>ns, <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ea<span class=\"_ _2\"></span>se <span class=\"_ _7\"></span>if the contract<span class=\"_ _6b\"> </span>conveys the right to control the use of an identified asset for a period of time in e<span class=\"_ _1\"></span>xchange for consideration. Group acting as<span class=\"_ _2\"></span> a lessee<span class=\"_ _6b\"> </span>At commencement or on modification of a contract that contains a lease component, the Group allocates consideration in the co<span class=\"_ _2\"></span>ntract<span class=\"_ _6b\"> </span>to each lease co<span class=\"_ _2\"></span>mponent on the basis of its relative standalone price. <span class=\"_ _2\"></span>However, for leases of office premises the Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>elected not<span class=\"_ _6b\"> </span>to separate non-lease components and accounts for the lease and non-lease components as a single lease component.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>Group <span class=\"_ _9\"></span>recognises <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>lease <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>dat<span class=\"_ _2\"></span>e. <span class=\"_ _9\"></span>The <span class=\"_ _9\"></span>right-<span class=\"ls3\">of</span>-use <span class=\"_ _9\"> </span>asset <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>initially<span class=\"_ _6b\"> </span>measured <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>cost, <span class=\"_ _9\"></span>which <span class=\"_ _8\"></span>comprises <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitial <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>liability <span class=\"_ _8\"></span>adjusted <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>any <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>payments <span class=\"_ _8\"></span>mad<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>or <span class=\"_ _9\"></span>befor<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>commencement date, <span class=\"_ _2\"></span>plus any <span class=\"_ _2\"></span>initial direct costs <span class=\"_ _2\"></span>incurred and <span class=\"_ _2\"></span>an estimate <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>sts to <span class=\"_ _2\"></span>dismantle<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>and remove any <span class=\"_ _2\"></span>improvements m<span class=\"_ _2\"></span>ade<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>office premises. The right<span class=\"_ _2\"></span>-<span class=\"ls3\">of</span>-use asset is <span class=\"_ _2\"></span>subsequently depreciated using <span class=\"_ _2\"></span>the straight<span class=\"_ _2\"></span>-line method <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the commencement date <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>the <span class=\"_ _1\"></span>end <span class=\"_ _1\"></span>of the <span class=\"_ _7\"></span>lease term. <span class=\"_ _7\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>addition, th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-use asset <span class=\"_ _7\"></span>is periodically <span class=\"_ _1\"></span>reduced b<span class=\"_ _1\"></span>y i<span class=\"_ _1\"></span>mpairment <span class=\"_ _1\"></span>losses, <span class=\"_ _1\"></span>if an<span class=\"_ _1\"></span>y, and <span class=\"_ _7\"></span>adj<span class=\"_ _2\"></span>usted <span class=\"_ _7\"></span>for certain<span class=\"_ _6b\"> </span>remeasurements of the lease liability.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"></span>lease <span class=\"_ _9\"></span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nitially <span class=\"_ _9\"></span>measured <span class=\"_ _9\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _9\"></span>present <span class=\"_ _9\"></span>value <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>lease <span class=\"_ _9\"> </span>payments <span class=\"_ _9\"></span>that <span class=\"_ _9\"></span>are <span class=\"_ _9\"></span>not <span class=\"_ _9\"> </span>paid <span class=\"_ _9\"></span>at <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>commencement <span class=\"_ _9\"> </span>da<span class=\"_ _2\"></span>te,<span class=\"_ _6b\"> </span>discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group\u2019s increment<span class=\"ff1 ls8\">al<span class=\"ls0\"> <span class=\"_ _2\"></span>borrowing<span class=\"_ _6b\"> </span></span></span>rate. <span class=\"_ _2\"></span>Generally, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>borrowing <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>termines <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>incremental <span class=\"_ _2\"></span>bor<span class=\"_ _2\"></span>rowing<span class=\"_ _6b\"> </span>rate by analysing its<span class=\"_ _1\"></span> borrowings from various external s<span class=\"_ _1\"></span>ources and makes certain adju<span class=\"_ _1\"></span>stments to reflect the te<span class=\"_ _1\"></span>rms of the lease and type<span class=\"_ _6b\"> </span>of asset leased.<span class=\"_ _6b\"> </span>Lease payments included in the measurement of the<span class=\"_ _1\"></span> lease liability comprise the following:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">fixed paymen<span class=\"_ _1\"></span>ts, including in-substance fixed payments;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">variable<span class=\"_ _1\"></span> lease <span class=\"_ _1\"></span>payments that <span class=\"_ _1\"></span>depend on <span class=\"_ _7\"></span>an index or a rat<span class=\"_ _1\"></span>e, initi<span class=\"_ _1\"></span>ally measured<span class=\"_ _1\"></span> using th<span class=\"_ _1\"></span>e index <span class=\"_ _1\"></span>or rate as <span class=\"_ _1\"></span>at the<span class=\"_ _1\"></span> commencement date;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">amounts expe<span class=\"_ _1\"></span>cted to be payable under a residual value guarantee; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the exercise price under a <span class=\"_ _2\"></span>purchase option t<span class=\"_ _2\"></span>hat the Group i<span class=\"_ _2\"></span>s reasonably certain to<span class=\"_ _2\"></span> exercise, lease p<span class=\"_ _2\"></span>ayments in an optional <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>newal<span class=\"_ _6b\"> </span></span></span>period if <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group i<span class=\"_ _2\"></span>s rea<span class=\"_ _2\"></span>sonably <span class=\"_ _2\"></span>certain to <span class=\"_ _2\"></span>exercise <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>tens<span class=\"_ _1\"></span>ion <span class=\"_ _2\"></span>option, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>penalties <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>termination o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lease u<span class=\"_ _2\"></span>nl<span class=\"_ _2\"></span>ess <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Group is reasonably certain not to terminate e<span class=\"_ _1\"></span>arly.<span class=\"_ _6b\"> </span>The lease <span class=\"_ _2\"></span>liability is meas<span class=\"_ _2\"></span>ured at <span class=\"_ _2\"></span>amortised cost <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>effective interest method. <span class=\"_ _2\"></span>It is <span class=\"_ _2\"></span>remeasured w<span class=\"_ _2\"></span>hen<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>there is a <span class=\"_ _2\"></span>chang<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>in fut<span class=\"_ _2\"></span>ure<span class=\"_ _6b\"> </span>lease <span class=\"_ _2\"></span>payments <span class=\"_ _4\"></span>arising <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>change <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>index <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>rate, <span class=\"_ _4\"></span>if <span class=\"_ _2\"></span>there <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>change <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _4\"></span>estimate <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span><span class=\"ff1\">pect<span class=\"_ _2\"></span>ed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be<span class=\"_ _6b\"> </span></span>payable <span class=\"_ _8\"></span>under <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>esidual <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>guarantee, <span class=\"_ _8\"></span>if <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>changes <span class=\"_ _8\"></span>its <span class=\"_ _8\"></span>assessment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>exercise <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>purchase, <span class=\"_ _4\"></span>extensi<span class=\"_ _2\"></span>on <span class=\"_ _9\"></span>or<span class=\"_ _6b\"> </span>termination <span class=\"_ _8\"></span>option <span class=\"_ _9\"> </span>or <span class=\"_ _9\"></span>if <span class=\"_ _9\"></span>there <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>revised <span class=\"_ _9\"></span>in-substance <span class=\"_ _9\"></span>fixed <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>payment. <span class=\"_ _9\"></span>When <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>lease <span class=\"_ _9\"> </span>liability <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>remeas<span class=\"_ _2\"></span>ured <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>this <span class=\"_ _8\"></span>way, <span class=\"_ _9\"> </span>a<span class=\"_ _6b\"> </span>corresponding <span class=\"_ _1\"></span>adjustment is <span class=\"_ _1\"></span>made to the <span class=\"_ _1\"></span>carrying amount <span class=\"_ _1\"></span>of the right-<span class=\"ls3\">of</span>-use <span class=\"_ _1\"></span>asset or is <span class=\"_ _1\"></span>recorded in<span class=\"_ _1\"></span> profit or l<span class=\"_ _1\"></span>oss if <span class=\"_ _1\"></span>the carrying <span class=\"_ _1\"></span>amount<span class=\"_ _6b\"> </span>of the right-<span class=\"ls3\">of</span>-use asset h<span class=\"_ _1\"></span>as been reduced to zero.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> presents <span class=\"_ _1\"></span>right-<span class=\"ls3\">of</span>-<span class=\"ff3\">use assets<span class=\"_ _1\"></span> in \u2018<span class=\"ff1\">P</span>roperty <span class=\"_ _7\"></span>and equipment\u2019 and le<span class=\"_ _1\"></span>ase li<span class=\"_ _1\"></span>abilities in \u2018<span class=\"ff1\">O</span>ther <span class=\"_ _1\"></span>liabilities\u2019 in <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e S<span class=\"_ _1\"></span>tatement of F<span class=\"_ _1\"></span>inancial<span class=\"_ _6b\"> </span></span>Position. Short-term leases and leas<span class=\"_ _1\"></span>es of low-value assets<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>elected <span class=\"_ _8\"></span>not <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>cognise <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>ght-<span class=\"ls3\">of</span>-use <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>lease <span class=\"_ _8\"></span>liabilities <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>low<span class=\"_ _2\"></span>-value <span class=\"_ _4\"></span>assets <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>short-te<span class=\"_ _2\"></span>rm <span class=\"_ _4\"></span>leases,<span class=\"_ _6b\"> </span>including <span class=\"_ _1\"></span>leases <span class=\"_ _1\"></span>of IT <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>quipment. The<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group re<span class=\"_ _1\"></span>cognises the <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>ease <span class=\"_ _1\"></span>payments <span class=\"_ _1\"></span>associated with <span class=\"_ _7\"></span>these leases <span class=\"_ _1\"></span>as an <span class=\"_ _1\"></span>expense <span class=\"_ _1\"></span>on a straight-line<span class=\"_ _6b\"> </span>basis over the lease term.<span class=\"_ _6b\"> </span>Group acting as<span class=\"_ _2\"></span> a lessor<span class=\"_ _6b\"> </span>At inception or o<span class=\"_ _2\"></span>n modification of a <span class=\"_ _2\"></span>contract that contains a lease co<span class=\"_ _2\"></span>mponent, the Group allocates the consideration in th<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>ontract to<span class=\"_ _6b\"> </span>each <span class=\"_ _2\"></span>lease component <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their relative <span class=\"_ _2\"></span>stand-alon<span class=\"_ _2\"></span>e s<span class=\"_ _2\"></span>elling prices. <span class=\"_ _2\"></span>When <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>acts as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>lessor, <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>determines <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>lease<span class=\"_ _6b\"> </span>inception whether the lease is a finance le<span class=\"_ _1\"></span>ase or an operating lease.<span class=\"_ _6b\"> </span>To <span class=\"_ _2\"></span>classify each <span class=\"_ _2\"></span>lease, the<span class=\"_ _2\"></span> Group <span class=\"_ _2\"></span>makes a<span class=\"_ _2\"></span>n overall <span class=\"_ _2\"></span>assessment o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>whethe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span>the lea<span class=\"_ _2\"></span>se transfers <span class=\"_ _2\"></span>substantially a<span class=\"_ _2\"></span>ll of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>rewards<span class=\"_ _6b\"> </span>incidental to <span class=\"_ _2\"></span>ownership of <span class=\"_ _2\"></span>the underlying <span class=\"_ _2\"></span>asset. If <span class=\"_ _2\"></span>this is <span class=\"_ _2\"></span>the c<span class=\"_ _2\"></span>ase, then the <span class=\"_ _2\"></span>lease is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>finance lease; <span class=\"_ _2\"></span>if not, <span class=\"_ _2\"></span>then it<span class=\"_ _4\"></span> is <span class=\"_ _2\"></span>an operating <span class=\"_ _2\"></span>lease.<span class=\"_ _6b\"> </span>As p<span class=\"_ _1\"></span>art of this assessmen<span class=\"_ _1\"></span>t, the Group considers<span class=\"_ _1\"></span> certain indicators <span class=\"_ _1\"></span>such as whether <span class=\"_ _1\"></span>the lease is <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r the major <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the eco<span class=\"_ _2\"></span>nomic life of<span class=\"_ _6b\"> </span>the asset.<span class=\"_ _6b\"> </span>The Group applies the d<span class=\"_ _1\"></span>erecognition and impairment require<span class=\"_ _1\"></span>ments in IFRS 9 to the net investmen<span class=\"_ _1\"></span>t in the lease (see A<span class=\"_ _1\"></span>ccounting <span class=\"_ _2\"></span>Policies<span class=\"_ _6b\"> </span>3.<span class=\"ls0\">9.3 and 3.9.5). <span class=\"_ _2\"></span>The Gro<span class=\"_ _2\"></span>up further regularly views<span class=\"_ _2\"></span> estimated unguaranteed <span class=\"_ _2\"></span>residual values <span class=\"_ _2\"></span>used in calculating <span class=\"_ _2\"></span>the gross inv<span class=\"_ _2\"></span>estment in<span class=\"_ _6b\"> </span></span>the lease.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Investment property<span class=\"_ _6b\"> </span>Property that is held for long-term rental yields or for capital app<span class=\"_ _1\"></span>reciation or both, and that is not occupied by the G<span class=\"_ _1\"></span>roup is classified as<span class=\"_ _6b\"> </span>investment property. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property also <span class=\"_ _2\"></span>includes property <span class=\"_ _2\"></span>that is <span class=\"_ _2\"></span>being <span class=\"_ _2\"></span>developed for <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>use as <span class=\"_ _2\"></span>investment property<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>when<span class=\"_ _6b\"> </span>such <span class=\"_ _2\"></span>identification is <span class=\"_ _2\"></span>made. <span class=\"_ _2\"></span>Investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>initially measu<span class=\"_ _2\"></span>red at <span class=\"_ _2\"></span>cost, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>transaction <span class=\"_ _2\"></span>costs. <span class=\"_ _2\"></span>Subsequent to <span class=\"_ _2\"></span>initial<span class=\"_ _6b\"> </span>recognition, investment property is carried at its fair value with<span class=\"_ _1\"></span> any change therein recognised in profit or loss.<span class=\"_ _6b\"> </span>Revaluations <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>professionally <span class=\"_ _8\"></span>qualified <span class=\"_ _8\"></span>architect <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>regular <span class=\"_ _8\"></span>basis <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _8\"></span>amount <span class=\"_ _8\"></span>does <span class=\"_ _8\"></span>not <span class=\"_ _5\"> </span>differ<span class=\"_ _6b\"> </span>materially from <span class=\"_ _2\"></span>that which <span class=\"_ _2\"></span>would be <span class=\"_ _2\"></span>determined using <span class=\"_ _2\"></span>fair values <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the end of <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>period. <span class=\"_ _2\"></span>Fair value does <span class=\"_ _2\"></span>not ref<span class=\"_ _4\"></span>lect future<span class=\"_ _6b\"> </span>capital <span class=\"_ _5\"> </span>expenditure <span class=\"_ _5\"> </span>that <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ill <span class=\"_ _5\"> </span>improve <span class=\"_ _5\"> </span>or <span class=\"_ _5\"> </span>enhance <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>p<span class=\"_ _2\"></span>roperty <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>does  not <span class=\"_ _9\"> </span>r<span class=\"_ _2\"></span>eflect <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>relat<span class=\"_ _2\"></span>ed <span class=\"_ _9\"> </span>future  benefits <span class=\"_ _9\"> </span>fro<span class=\"_ _2\"></span>m <span class=\"_ _5\"> </span>this <span class=\"_ _9\"> </span>f<span class=\"_ _2\"></span>utu<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>expenditure other than those a rational market participant would take into account when determining<span class=\"_ _1\"></span> the value of the<span class=\"_ _2\"></span> property.<span class=\"_ _6b\"> </span>Investment property <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>derecognised either <span class=\"_ _2\"></span>when it <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>been disp<span class=\"_ _2\"></span>osed of <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>when the <span class=\"_ _2\"></span>investment property <span class=\"_ _2\"></span>is p<span class=\"_ _2\"></span>ermanently withdr<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>wn<span class=\"_ _6b\"> </span>from <span class=\"_ _2\"></span>use and no <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefit is expected <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>its disposal. Any <span class=\"_ _2\"></span>gain or <span class=\"_ _2\"></span>loss on <span class=\"_ _2\"></span>disposal o<span class=\"_ _2\"></span>f investment property <span class=\"_ _2\"></span>(c<span class=\"_ _2\"></span><span class=\"ls8\">al</span>culated<span class=\"_ _6b\"> </span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>erence <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>et <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>disposal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>item) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss<span class=\"_ _4\"></span>. <span class=\"_ _2\"></span>When<span class=\"_ _6b\"> </span>investment <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>that w<span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>previously <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>property a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>equipment i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>sold, a<span class=\"_ _2\"></span>ny <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>included in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>revaluation<span class=\"_ _6b\"> </span>reserve (see Accounting Policy 3.12.4) is transferred to retained earnings. If <span class=\"_ _9\"> </span>an <span class=\"_ _9\"></span>investment <span class=\"_ _9\"></span>property <span class=\"_ _9\"> </span>becomes <span class=\"_ _9\"></span>owner-occupied, <span class=\"_ _9\"> </span>it <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>reclassified <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>property <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>equipme<span class=\"_ _2\"></span>nt. <span class=\"_ _8\"></span>Its <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>date <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>reclassification becomes its cost for subsequent accounting purposes.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Intangible assets and goodwill<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Goo<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>will Goodwill that <span class=\"_ _1\"></span>arises u<span class=\"_ _1\"></span>pon the <span class=\"_ _1\"></span>acquisition of sub<span class=\"_ _1\"></span>sidiaries is <span class=\"_ _1\"></span>presented with <span class=\"_ _7\"></span>inta<span class=\"_ _2\"></span>ngible <span class=\"_ _1\"></span>assets (see Accounting <span class=\"_ _1\"></span>Policy 3.1<span class=\"lsa\">.2</span>). Su<span class=\"_ _1\"></span>bsequent to<span class=\"_ _6b\"> </span>initial recognition, goodwill is<span class=\"_ _1\"></span> measured at cost less any accumulated impairment losses. As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _1\"></span>2025 and <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>does not <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>goodwill <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Statement <span class=\"_ _7\"></span>of Financial <span class=\"_ _7\"></span>Positio<span class=\"_ _2\"></span>n.<span class=\"_ _6b\"> </span>Software<span class=\"_ _6b\"> </span>Software <span class=\"_ _2\"></span>acquired by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>stated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>accumulated <span class=\"_ _2\"></span>amortisation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>accumulated impai<span class=\"_ _2\"></span>rment losses. <span class=\"_ _2\"></span>Expendit<span class=\"_ _4\"></span>ure<span class=\"_ _6b\"> </span>on internally developed softw<span class=\"_ _2\"></span>are is recognised as an <span class=\"_ _2\"></span>asset when the Group <span class=\"_ _2\"></span>is able to <span class=\"_ _2\"></span>demonstrate its intention and ab<span class=\"_ _2\"></span>ility to<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>mplete<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>development and <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>manner that <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>generate <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>reliably meas<span class=\"_ _2\"></span>ure the <span class=\"_ _2\"></span>cos<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>complete <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>development. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>internally <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>directly <span class=\"_ _2\"></span>attributa<span class=\"_ _2\"></span>ble <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>developing<span class=\"_ _6b\"> </span>the s<span class=\"_ _1\"></span>oftware and <span class=\"_ _7\"></span>capitalised borrowing costs<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>its useful <span class=\"_ _7\"></span>life. Internally deve<span class=\"_ _1\"></span>loped software <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>stated at capitalised<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Other intangible assets<span class=\"_ _6b\"> </span>Other <span class=\"_ _2\"></span>intangible <span class=\"_ _2\"></span>assets, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>relationships, <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>finite <span class=\"_ _2\"></span>useful <span class=\"_ _2\"></span>lives <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mea<span class=\"_ _4\"></span>sured <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Subsequen<span class=\"_ _2\"></span>t expenditure<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>expenditure <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>nly <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>increases <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>embodied <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>specific <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>relates. <span class=\"_ _8\"></span>All <span class=\"_ _8\"></span>ot<span class=\"_ _2\"></span>her <span class=\"_ _4\"></span>exp<span class=\"_ _2\"></span>enditure, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>cluding <span class=\"_ _4\"></span>expenditure <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>internally <span class=\"_ _9\"></span>generated <span class=\"_ _8\"></span>goodwill <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>brands, <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>incurred.<span class=\"_ _6b\"> </span>Amortisation<span class=\"_ _6b\"> </span>The cost of intangible assets less their esti<span class=\"_ _1\"></span>mated residual values is amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> using the straight-line method over their estimated useful<span class=\"_ _6b\"> </span>lives <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>generally <span class=\"_ _4\"></span>recognised <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _8\"></span>Goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>not<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>amortised. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>estimated <span class=\"_ _4\"></span>usefu<span class=\"_ _2\"></span>l <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ves <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>current <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>comparati<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">software <span class=\"_ _42\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other in<span class=\"_ _1\"></span>tangible assets <span class=\"_ _3d\"> </span> <span class=\"_ _13\"> </span>5 years<span class=\"_ _6b\"> </span></span></span>Amortisation methods, useful lives and<span class=\"_ _1\"></span> residual values are reviewed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-485": {
   "value": "Intangible assets and goodwill<span class=\"_ _6b\"> </span>Recognition<span class=\"_ _2\"></span> and measurement<span class=\"_ _6b\"> </span>Software<span class=\"_ _6b\"> </span>Software <span class=\"_ _2\"></span>acquired by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>stated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>accumulated <span class=\"_ _2\"></span>amortisation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>accumulated impai<span class=\"_ _2\"></span>rment losses. <span class=\"_ _2\"></span>Expendit<span class=\"_ _4\"></span>ure<span class=\"_ _6b\"> </span>on internally developed softw<span class=\"_ _2\"></span>are is recognised as an <span class=\"_ _2\"></span>asset when the Group <span class=\"_ _2\"></span>is able to <span class=\"_ _2\"></span>demonstrate its intention and ab<span class=\"_ _2\"></span>ility to<span class=\"_ _2\"></span> co<span class=\"_ _2\"></span>mplete<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>development and <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>manner that <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>generate <span class=\"_ _2\"></span>future economic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>reliably meas<span class=\"_ _2\"></span>ure the <span class=\"_ _2\"></span>cos<span class=\"_ _2\"></span>ts <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>complete <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>development. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>internally <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>software <span class=\"_ _2\"></span>include <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>costs <span class=\"_ _2\"></span>directly <span class=\"_ _2\"></span>attributa<span class=\"_ _2\"></span>ble <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>developing<span class=\"_ _6b\"> </span>the s<span class=\"_ _1\"></span>oftware and <span class=\"_ _7\"></span>capitalised borrowing costs<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>rtised <span class=\"_ _7\"></span>ov<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>its useful <span class=\"_ _7\"></span>life. Internally deve<span class=\"_ _1\"></span>loped software <span class=\"_ _7\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>stated at capitalised<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Other intangible assets<span class=\"_ _6b\"> </span>Other <span class=\"_ _2\"></span>intangible <span class=\"_ _2\"></span>assets, <span class=\"_ _2\"></span>including <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>relationships, <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>acquired <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>finite <span class=\"_ _2\"></span>useful <span class=\"_ _2\"></span>lives <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mea<span class=\"_ _4\"></span>sured <span class=\"_ _2\"></span>at<span class=\"_ _6b\"> </span>cost less accumulated amortisation and any accumulated imp<span class=\"_ _1\"></span>airment losses.<span class=\"_ _6b\"> </span>Subsequen<span class=\"_ _2\"></span>t expenditure<span class=\"_ _6b\"> </span>Subsequent <span class=\"_ _2\"></span>expenditure <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>capitalised <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>nly <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>it <span class=\"_ _4\"></span>increases <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>benefits <span class=\"_ _2\"></span>embodied <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>specific <span class=\"_ _2\"></span>asset <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>relates. <span class=\"_ _8\"></span>All <span class=\"_ _8\"></span>ot<span class=\"_ _2\"></span>her <span class=\"_ _4\"></span>exp<span class=\"_ _2\"></span>enditure, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>cluding <span class=\"_ _4\"></span>expenditure <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>internally <span class=\"_ _9\"></span>generated <span class=\"_ _8\"></span>goodwill <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>brands, <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>profit <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>incurred.<span class=\"_ _6b\"> </span>Amortisation<span class=\"_ _6b\"> </span>The cost of intangible assets less their esti<span class=\"_ _1\"></span>mated residual values is amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> using the straight-line method over their estimated useful<span class=\"_ _6b\"> </span>lives <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>generally <span class=\"_ _4\"></span>recognised <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _8\"></span>Goodwill <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>not<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>amortised. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>estimated <span class=\"_ _4\"></span>usefu<span class=\"_ _2\"></span>l <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ves <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>current <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>comparati<span class=\"_ _2\"></span>ve<span class=\"_ _6b\"> </span>periods are as follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">software <span class=\"_ _42\"> </span> <span class=\"_ _13\"> </span> <span class=\"_ _13\"> </span>7 years<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">other in<span class=\"_ _1\"></span>tangible assets <span class=\"_ _3d\"> </span> <span class=\"_ _13\"> </span>5 years<span class=\"_ _6b\"> </span></span></span>Amortisation methods, useful lives and<span class=\"_ _1\"></span> residual values are reviewed at each financial year-end and adjusted if appropriate.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "<span class=\"ff8\"> </span>Goo<span class=\"_ _2\"></span>d<span class=\"_ _1\"></span>will Goodwill that <span class=\"_ _1\"></span>arises u<span class=\"_ _1\"></span>pon the <span class=\"_ _1\"></span>acquisition of sub<span class=\"_ _1\"></span>sidiaries is <span class=\"_ _1\"></span>presented with <span class=\"_ _7\"></span>inta<span class=\"_ _2\"></span>ngible <span class=\"_ _1\"></span>assets (see Accounting <span class=\"_ _1\"></span>Policy 3.1<span class=\"lsa\">.2</span>). Su<span class=\"_ _1\"></span>bsequent to<span class=\"_ _6b\"> </span>initial recognition, goodwill is<span class=\"_ _1\"></span> measured at cost less any accumulated impairment losses. As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _1\"></span>2025 and <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2<span class=\"_ _2\"></span>024 <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>does not <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>goodwill <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>gnised <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Statement <span class=\"_ _7\"></span>of Financial <span class=\"_ _7\"></span>Positio<span class=\"_ _2\"></span>n.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Impairment of non-financial assets<span class=\"_ _6b\"> </span> At <span class=\"_ _1\"></span>each <span class=\"_ _1\"></span>reporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>the Group re<span class=\"_ _1\"></span>views <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non-financial assets, <span class=\"_ _7\"></span>other than <span class=\"_ _1\"></span>deferred <span class=\"_ _7\"></span>tax<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>assets <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>investment<span class=\"_ _6b\"> </span> property, <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> de<span class=\"_ _1\"></span>termine whe<span class=\"_ _1\"></span>ther there <span class=\"_ _1\"></span>is an<span class=\"_ _1\"></span>y indication <span class=\"_ _7\"></span>of impairment. <span class=\"_ _1\"></span>If any <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch <span class=\"_ _1\"></span>indication exists, <span class=\"ff3\">then <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>asset\u2019s <span class=\"_ _1\"></span>recoverable amount<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>is estimated. Goodwill is tested annually for impairment.<span class=\"_ _6b\"> </span> For the purpose of <span class=\"_ _2\"></span>impairment testing<span class=\"_ _1\"></span>, assets that <span class=\"_ _2\"></span>cannot be tested individually are grouped togeth<span class=\"_ _2\"></span>er into the smallest group<span class=\"_ _2\"></span> o<span class=\"_ _2\"></span>f assets<span class=\"_ _6b\"> </span> that ge<span class=\"_ _1\"></span>nerates cash i<span class=\"_ _1\"></span>nflows from contin<span class=\"_ _1\"></span>uing use <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> largely independent <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> cash in<span class=\"_ _1\"></span>flows of other <span class=\"_ _1\"></span>assets or <span class=\"_ _1\"></span>groups of assets (the<span class=\"_ _6b\"> </span> \u201ccash<span class=\"ff1\">-</span>generating <span class=\"_ _7\"></span>unit\u201d <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>\u201cCGU\u201d). Goodwill <span class=\"_ _7\"></span>arising <span class=\"_ _7\"></span>from a <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mbination <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>allocated to <span class=\"_ _7\"></span>CGUs <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>groups <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>CGUs <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>expe<span class=\"ff1\">ct<span class=\"_ _2\"></span>ed<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>to benefit from the synergies of the combinati<span class=\"_ _1\"></span>on.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The recoverabl<span class=\"_ _1\"></span>e amount of an<span class=\"_ _1\"></span> asset or CG<span class=\"_ _1\"></span>U is the gre<span class=\"_ _1\"></span>ater of its value-<span class=\"lse\">in</span>-use and its <span class=\"_ _1\"></span>fair value less <span class=\"_ _1\"></span>costs to sell. <span class=\"_ _1\"></span>In assessing value-<span class=\"ls17\">in</span>-use,<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> the <span class=\"_ _9\"> </span>estimated <span class=\"_ _5\"> </span>future <span class=\"_ _5\"> </span>cash <span class=\"_ _9\"> </span>flows<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>discounted <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>their <span class=\"_ _5\"> </span>present <span class=\"_ _9\"> </span>value  u<span class=\"_ _1\"></span>sing <span class=\"_ _9\"> </span>a  pre-tax <span class=\"_ _5\"> </span>discount <span class=\"_ _5\"> </span>rate <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>reflects <span class=\"_ _9\"> </span>cur<span class=\"_ _2\"></span>rent <span class=\"_ _9\"> </span>market<span class=\"_ _6b\"> </span> assessments of the time value of money and the ri<span class=\"_ _1\"></span>sks specific to the asset or CGU<span class=\"lsa\">. </span><span class=\"lsa\"><span class=\"_ _2\"></span></span> An impairment loss is recognised if the carrying amount of an asset or a CGU exceeds its recoverab<span class=\"_ _1\"></span>le amount.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _7\"></span>corporate <span class=\"_ _1\"></span>assets<span class=\"ff1\">, <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _3c\"></span>than <span class=\"_ _1\"></span>goodwill, <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>generate <span class=\"_ _1\"></span>separate <span class=\"_ _7\"></span>cash <span class=\"_ _7\"></span>inflows <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>use<span class=\"_ _2\"></span>d <span class=\"_ _3c\"></span>by <span class=\"_ _1\"></span>more <span class=\"_ _7\"></span>than <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>CGU. <span class=\"_ _7\"></span>Corpora<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>assets are all<span class=\"_ _1\"></span>ocated to CGUs on <span class=\"_ _1\"></span>a reasonable <span class=\"_ _1\"></span>and consistent basis and <span class=\"_ _1\"></span>tested for impairment <span class=\"_ _1\"></span>as part of the <span class=\"_ _1\"></span>testing of the <span class=\"_ _1\"></span>CGU<span class=\"_ _2\"></span>s to which<span class=\"_ _6b\"> </span> the corporate assets are allocated.<span class=\"_ _6b\"> </span> Impairment <span class=\"_ _2\"></span>losses <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss. <span class=\"_ _4\"></span>Impairment <span class=\"_ _4\"></span>losses <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>CGUs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>allocated <span class=\"_ _4\"></span>first <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>re<span class=\"_ _2\"></span>duce <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span> carrying amount of <span class=\"_ _2\"></span>any goodwill <span class=\"_ _2\"></span>allocated to the CGU <span class=\"_ _2\"></span>and then <span class=\"_ _2\"></span>to reduce the c<span class=\"_ _2\"></span>arrying amount of t<span class=\"_ _2\"></span>he other assets i<span class=\"_ _2\"></span>n the uni<span class=\"_ _4\"></span>t (group <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span> units) on a pro-rata basis.<span class=\"_ _6b\"> </span> An <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss i<span class=\"_ _2\"></span>n re<span class=\"_ _2\"></span>spect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>goodwill <span class=\"_ _2\"></span>is not <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>eversed. <span class=\"_ _2\"></span>For o<span class=\"_ _2\"></span>ther assets, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reversed <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exten<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span> asset\u2019s carrying amount does n<span class=\"_ _1\"></span>ot exceed the carrying<span class=\"_ _1\"></span> amount that would have been<span class=\"_ _1\"></span> determined, net of depreciation or amor<span class=\"_ _2\"></span><span class=\"ff1\">tisation, if<span class=\"_ _6b\"> </span></span><span class=\"ff1\"><span class=\"_ _1\"></span> </span>no impairment loss had been recognised.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Provisions<span class=\"_ _6b\"> </span>A <span class=\"_ _2\"></span>provision i<span class=\"_ _2\"></span>s recogn<span class=\"_ _2\"></span>ised if, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>past eve<span class=\"_ _2\"></span>nt, th<span class=\"_ _2\"></span>e Grou<span class=\"_ _2\"></span>p <span class=\"_ _2\"></span>has a <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esent le<span class=\"_ _2\"></span>gal or <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nstru<span class=\"_ _1\"></span>ctive <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>can <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>estimated<span class=\"_ _6b\"> </span>reliably, and <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is probable <span class=\"_ _2\"></span>that a<span class=\"_ _2\"></span>n outflow <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>bene<span class=\"_ _1\"></span>fits <span class=\"_ _2\"></span>will be r<span class=\"_ _2\"></span>equired to <span class=\"_ _2\"></span>settle th<span class=\"_ _2\"></span>e obligation. <span class=\"_ _2\"></span>Provision<span class=\"_ _2\"></span>s are <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>by<span class=\"_ _6b\"> </span>discounting the <span class=\"_ _2\"></span>expected future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>rate that <span class=\"_ _2\"></span>reflects current <span class=\"_ _2\"></span>market assessme<span class=\"_ _2\"></span>nts of <span class=\"_ _2\"></span>the time <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and,<span class=\"_ _6b\"> </span>where appropriate, the risks specific to the liability.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "Financial guarantees and loan commitments<span class=\"_ _6b\"> </span> Financial guarantees <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>contracts that<span class=\"_ _2\"></span> require <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group to<span class=\"_ _2\"></span> make <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>reimburse <span class=\"_ _2\"></span>the hol<span class=\"_ _2\"></span>der for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>loss that <span class=\"_ _8\"></span>it <span class=\"_ _2\"></span>incurs<span class=\"_ _6b\"> </span> because a sp<span class=\"_ _1\"></span>ecified debtor fails to make <span class=\"_ _1\"></span>payment when it <span class=\"_ _1\"></span>is due in accordance <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith the <span class=\"_ _1\"></span>terms of a debt i<span class=\"_ _1\"></span>nstrument. Loan co<span class=\"_ _2\"></span>mmitments<span class=\"_ _6b\"> </span> are firm commitments to provide credit under pre-specified terms and conditions.<span class=\"_ _6b\"> </span> Financial <span class=\"_ _2\"></span>guarantees <span class=\"_ _2\"></span>issued <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>loan <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitments <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>erest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>initially <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value. <span class=\"_ _2\"></span>Subsequently,<span class=\"_ _6b\"> </span> they <span class=\"_ _2\"></span>are m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>determined in <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>less,<span class=\"_ _6b\"> </span> when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.<span class=\"_ _2\"></span> Other loan commitments<span class=\"_ _6b\"> </span> issued are measured at the sum o<span class=\"_ _2\"></span>f (i) the loss allowance determined in accordance with IFRS 9 and (<span class=\"_ _2\"></span>ii) the amount of any fees<span class=\"_ _2\"></span> received<span class=\"_ _6b\"> </span> less,  if <span class=\"_ _6\"> </span>the  c<span class=\"_ _2\"></span>ommitment  is  u<span class=\"_ _2\"></span>nlikely  to <span class=\"_ _6\"> </span>result  in <span class=\"_ _6\"> </span>a  sp<span class=\"_ _2\"></span>ecific  len<span class=\"_ _2\"></span>ding  arrangement, <span class=\"_ _6\"> </span>the  cumulative <span class=\"_ _6\"> </span>amount  of <span class=\"_ _6\"> </span>income <span class=\"_ _6\"> </span>recognised.<span class=\"_ _6b\"> </span> Derecognition policies in Accounting Policy <span class=\"ls2\">3.</span>9.3 are applied to loan commitments issued and held.<span class=\"_ _6b\"> </span> The Group has not issued any loan commitments that are measured at fair value through profit or loss.<span class=\"_ _6b\"> </span> Liabilities arising from financial guarantees and loan commitments are included within provis<span class=\"_ _1\"></span>ions.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "Financial guarantees and loan commitments<span class=\"_ _6b\"> </span> Financial guarantees <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>contracts that<span class=\"_ _2\"></span> require <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group to<span class=\"_ _2\"></span> make <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>reimburse <span class=\"_ _2\"></span>the hol<span class=\"_ _2\"></span>der for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>loss that <span class=\"_ _8\"></span>it <span class=\"_ _2\"></span>incurs<span class=\"_ _6b\"> </span> because a sp<span class=\"_ _1\"></span>ecified debtor fails to make <span class=\"_ _1\"></span>payment when it <span class=\"_ _1\"></span>is due in accordance <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith the <span class=\"_ _1\"></span>terms of a debt i<span class=\"_ _1\"></span>nstrument. Loan co<span class=\"_ _2\"></span>mmitments<span class=\"_ _6b\"> </span> are firm commitments to provide credit under pre-specified terms and conditions.<span class=\"_ _6b\"> </span> Financial <span class=\"_ _2\"></span>guarantees <span class=\"_ _2\"></span>issued <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>loan <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitments <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>int<span class=\"_ _2\"></span>erest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>initially <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value. <span class=\"_ _2\"></span>Subsequently,<span class=\"_ _6b\"> </span> they <span class=\"_ _2\"></span>are m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>determined in <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>initially <span class=\"_ _2\"></span>recognise<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>less,<span class=\"_ _6b\"> </span> when appropriate, the cumulative amount of income recognised in accordance with the principles of IFRS 15.<span class=\"_ _2\"></span> Other loan commitments<span class=\"_ _6b\"> </span> issued are measured at the sum o<span class=\"_ _2\"></span>f (i) the loss allowance determined in accordance with IFRS 9 and (<span class=\"_ _2\"></span>ii) the amount of any fees<span class=\"_ _2\"></span> received<span class=\"_ _6b\"> </span> less,  if <span class=\"_ _6\"> </span>the  c<span class=\"_ _2\"></span>ommitment  is  u<span class=\"_ _2\"></span>nlikely  to <span class=\"_ _6\"> </span>result  in <span class=\"_ _6\"> </span>a  sp<span class=\"_ _2\"></span>ecific  len<span class=\"_ _2\"></span>ding  arrangement, <span class=\"_ _6\"> </span>the  cumulative <span class=\"_ _6\"> </span>amount  of <span class=\"_ _6\"> </span>income <span class=\"_ _6\"> </span>recognised.<span class=\"_ _6b\"> </span> Derecognition policies in Accounting Policy <span class=\"ls2\">3.</span>9.3 are applied to loan commitments issued and held.<span class=\"_ _6b\"> </span> The Group has not issued any loan commitments that are measured at fair value through profit or loss.<span class=\"_ _6b\"> </span> Liabilities arising from financial guarantees and loan commitments are included within provis<span class=\"_ _1\"></span>ions.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "Employee benefits<span class=\"_ _6b\"> </span>Defined contributio<span class=\"_ _2\"></span>n plans<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Malta-registered <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>entities <span class=\"_ _7\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _7\"></span>a defined <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>ontribution <span class=\"_ _3c\"></span>state <span class=\"_ _1\"></span>pension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>accordance <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Maltese <span class=\"_ _3c\"></span>le<span class=\"_ _2\"></span>gislation<span class=\"_ _2\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Other <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _1\"></span>contribute <span class=\"_ _1\"></span>to othe<span class=\"_ _1\"></span>r defined<span class=\"_ _1\"></span> contribution <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>lans. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _7\"></span>doe<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>not have <span class=\"_ _7\"></span>a commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he p<span class=\"_ _1\"></span>aym<span class=\"_ _2\"></span>ent <span class=\"_ _1\"></span>of fixed<span class=\"_ _6b\"> </span>contributions. <span class=\"_ _2\"></span>Related <span class=\"_ _4\"></span>costs <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>employee <span class=\"_ _4\"></span>benefit <span class=\"_ _4\"></span>expense <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>periods <span class=\"_ _4\"></span>during <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>serv<span class=\"_ _4\"></span>ices <span class=\"_ _4\"></span>are<span class=\"_ _6b\"> </span>rendered by employees.<span class=\"_ _6b\"> </span>S<span class=\"ls1e\">hare</span>-based payment t<span class=\"_ _2\"></span>ransactions<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>grant <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity-settled <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>hare-based <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>aw<span class=\"_ _2\"></span>ards <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>stock <span class=\"_ _2\"></span>options) <span class=\"_ _4\"></span>granted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an<span class=\"_ _6b\"> </span>employee <span class=\"_ _1\"></span>expense, with <span class=\"_ _7\"></span>a corresponding increase <span class=\"_ _1\"></span>in e<span class=\"_ _1\"></span>quity, over th<span class=\"_ _1\"></span>e pe<span class=\"_ _1\"></span>riod in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span> employees <span class=\"_ _1\"></span>unconditionally <span class=\"_ _1\"></span>become entitled to<span class=\"_ _6b\"> </span>the awards. <span class=\"_ _2\"></span>The amount <span class=\"_ _2\"></span>recognised as <span class=\"_ _2\"></span>an expense <span class=\"_ _2\"></span>is adjusted <span class=\"_ _2\"></span>to reflect <span class=\"_ _2\"></span>the number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share awards fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the related <span class=\"_ _2\"></span>servi<span class=\"_ _2\"></span>ce and<span class=\"_ _6b\"> </span>non-market performance <span class=\"_ _1\"></span>vesting conditions <span class=\"_ _1\"></span>are expected to be <span class=\"_ _1\"></span>met such that <span class=\"_ _1\"></span>the amount ultimately re<span class=\"_ _1\"></span>cognised as an expense is based<span class=\"_ _6b\"> </span>on the number of awards that meet the rel<span class=\"_ _1\"></span>ated service and non-<span class=\"_ _2\"></span>market performance<span class=\"_ _1\"></span> conditions at the vesting date.<span class=\"_ _6b\"> </span>For <span class=\"_ _4\"></span>share-based <span class=\"_ _4\"></span>payment <span class=\"_ _8\"></span>awards <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>non-vesting <span class=\"_ _4\"></span>conditions, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>grant-date <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>share-based <span class=\"_ _4\"></span>payme<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _8\"></span>to<span class=\"_ _6b\"> </span>reflect such conditions and there is no true-up for differences between expe<span class=\"_ _1\"></span>cted and actual outcomes.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "S<span class=\"ls1e\">hare</span>-based payment t<span class=\"_ _2\"></span>ransactions<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>grant <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity-settled <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>hare-based <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>aw<span class=\"_ _2\"></span>ards <span class=\"_ _2\"></span>(i.e. <span class=\"_ _2\"></span>stock <span class=\"_ _2\"></span>options) <span class=\"_ _4\"></span>granted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>an<span class=\"_ _6b\"> </span>employee <span class=\"_ _1\"></span>expense, with <span class=\"_ _7\"></span>a corresponding increase <span class=\"_ _1\"></span>in e<span class=\"_ _1\"></span>quity, over th<span class=\"_ _1\"></span>e pe<span class=\"_ _1\"></span>riod in <span class=\"_ _1\"></span>which the<span class=\"_ _1\"></span> employees <span class=\"_ _1\"></span>unconditionally <span class=\"_ _1\"></span>become entitled to<span class=\"_ _6b\"> </span>the awards. <span class=\"_ _2\"></span>The amount <span class=\"_ _2\"></span>recognised as <span class=\"_ _2\"></span>an expense <span class=\"_ _2\"></span>is adjusted <span class=\"_ _2\"></span>to reflect <span class=\"_ _2\"></span>the number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share awards fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the related <span class=\"_ _2\"></span>servi<span class=\"_ _2\"></span>ce and<span class=\"_ _6b\"> </span>non-market performance <span class=\"_ _1\"></span>vesting conditions <span class=\"_ _1\"></span>are expected to be <span class=\"_ _1\"></span>met such that <span class=\"_ _1\"></span>the amount ultimately re<span class=\"_ _1\"></span>cognised as an expense is based<span class=\"_ _6b\"> </span>on the number of awards that meet the rel<span class=\"_ _1\"></span>ated service and non-<span class=\"_ _2\"></span>market performance<span class=\"_ _1\"></span> conditions at the vesting date.<span class=\"_ _6b\"> </span>For <span class=\"_ _4\"></span>share-based <span class=\"_ _4\"></span>payment <span class=\"_ _8\"></span>awards <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>non-vesting <span class=\"_ _4\"></span>conditions, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>grant-date <span class=\"_ _8\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>share-based <span class=\"_ _4\"></span>payme<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>measured <span class=\"_ _8\"></span>to<span class=\"_ _6b\"> </span>reflect such conditions and there is no true-up for differences between expe<span class=\"_ _1\"></span>cted and actual outcomes.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-431": {
   "value": "Share capital<span class=\"_ _6b\"> </span>Ordinar<span class=\"_ _2\"></span>y shares<span class=\"_ _6b\"> </span>Ordinary shares <span class=\"_ _2\"></span>are classified <span class=\"_ _2\"></span>as equity. <span class=\"_ _2\"></span>Incremental co<span class=\"_ _2\"></span>sts directly attributable <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>issue o<span class=\"_ _2\"></span>f an <span class=\"_ _2\"></span>equity instrument are <span class=\"_ _2\"></span>de<span class=\"_ _2\"></span>ducted <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>the initial measurement of the equity instruments.<span class=\"_ _6b\"> </span>Repurch<span class=\"_ _2\"></span>ase of share capital When s<span class=\"_ _2\"></span>hare cap<span class=\"_ _2\"></span>ital r<span class=\"_ _2\"></span>ecognised a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>equity i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>repurchased, t<span class=\"_ _2\"></span>he amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>paid, i<span class=\"_ _2\"></span>ncluding <span class=\"_ _2\"></span>directly attr<span class=\"_ _2\"></span>ibutable<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>recognised as a change in equity. Repurchased shares are classified as tre<span class=\"_ _1\"></span>asury shares and presented as a deduction from<span class=\"_ _2\"></span> total equity.<span class=\"_ _6b\"> </span>When such shares are later reissued, sold or cancelled, the consideration received is recognised<span class=\"_ _1\"></span> as a c<span class=\"_ _2\"></span>hange<span class=\"_ _1\"></span> in equity. No ga<span class=\"_ _2\"></span>in or loss is<span class=\"_ _6b\"> </span>recognised in the Statement of Profit or Loss.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Repurch<span class=\"_ _2\"></span>ase of share capital  When s<span class=\"_ _2\"></span>hare cap<span class=\"_ _2\"></span>ital r<span class=\"_ _2\"></span>ecognised a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>equity i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>repurchased, t<span class=\"_ _2\"></span>he amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>paid, i<span class=\"_ _2\"></span>ncluding <span class=\"_ _2\"></span>directly attr<span class=\"_ _2\"></span>ibutable<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span> recognised as a change in equity. Repurchased shares are classified as tre<span class=\"_ _1\"></span>asury shares and presented as a deduction from<span class=\"_ _2\"></span> total equity.<span class=\"_ _6b\"> </span> When such shares are later reissued, sold or cancelled, the consideration received is recognised<span class=\"_ _1\"></span> as a c<span class=\"_ _2\"></span>hange<span class=\"_ _1\"></span> in equity. No ga<span class=\"_ _2\"></span>in or loss is<span class=\"_ _6b\"> </span> recognised in the Statement of Profit or Loss.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-432": {
   "value": "Earnings per share<span class=\"_ _6b\"> </span> The <span class=\"_ _1\"></span>Group p<span class=\"_ _1\"></span>resents basic <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _1\"></span>diluted <span class=\"_ _1\"></span>earnings <span class=\"_ _1\"></span>per <span class=\"_ _1\"></span>share (<span class=\"ff3\">\u201c</span>EPS<span class=\"ff3\">\u201d</span>) data <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rdinary <span class=\"_ _1\"></span>shares. <span class=\"_ _1\"></span>Basic <span class=\"_ _1\"></span>EPS is <span class=\"_ _7\"></span>calcu<span class=\"_ _2\"></span>lated <span class=\"_ _1\"></span>by dividin<span class=\"_ _1\"></span>g the <span class=\"_ _7\"></span>pr<span class=\"_ _2\"></span>ofit<span class=\"_ _6b\"> </span> or loss that is attributable to ordinary shareholders of the Bank by the weighted average number of ordinary shares outstandi<span class=\"_ _2\"></span>ng during<span class=\"_ _6b\"> </span> the <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Diluted <span class=\"_ _4\"></span>EPS <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>adjusting <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ordinary <span class=\"_ _4\"></span>shareholders <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>weighted <span class=\"_ _4\"></span>average<span class=\"_ _6b\"> </span> number of ordinary shares outstanding for the e<span class=\"_ _1\"></span>ffects of all dilutive potential ordinary shares, which comprise share options granted to<span class=\"_ _6b\"> </span> employees.<span class=\"_ _6b\"> </span> As at <span class=\"ls2\">31 </span>December <span class=\"ls2\">202</span>5 and <span class=\"ls2\">202</span>4, basic and diluted earnings per share were equal.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-430": {
   "value": "Segment reporting<span class=\"_ _6b\"> </span> An <span class=\"_ _4\"></span>operating <span class=\"_ _8\"></span>se<span class=\"_ _2\"></span>gment <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>omponent <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _4\"></span>engage<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>ac<span class=\"_ _2\"></span>tivities <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>it <span class=\"_ _8\"></span>may <span class=\"_ _8\"></span>earn <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>evenues <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>inc<span class=\"_ _2\"></span>u<span class=\"_ _2\"></span><span class=\"ls7\">r<span class=\"_ _6b\"> </span></span><span class=\"ls7\"> </span>expenses, <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>revenues <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>expenses <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>relate <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>transactions <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>any <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _8\"></span>other <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>omponents, <span class=\"_ _4\"></span>whose <span class=\"_ _4\"></span>operati<span class=\"_ _4\"></span><span class=\"ff1\">ng<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>results are reviewed regularly by Ex<span class=\"_ _2\"></span>ecutive Manag<span class=\"_ _1\"></span>ement (being the chief operating decision maker)<span class=\"_ _2\"></span> to make decisions about resources<span class=\"_ _6b\"> </span> allocated <span class=\"_ _1\"></span>to e<span class=\"_ _1\"></span>ach seg<span class=\"_ _1\"></span>ment and <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssess <span class=\"_ _1\"></span>its p<span class=\"_ _1\"></span>erformance, <span class=\"_ _1\"></span>and for <span class=\"_ _7\"></span>wh<span class=\"_ _2\"></span>ich d<span class=\"_ _1\"></span>iscrete <span class=\"_ _1\"></span>financial information <span class=\"_ _7\"></span>is available.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Segment <span class=\"_ _1\"></span>results that <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span> reported to Executive Management include items that are directly attributable to a segment as well as those that can be alloc<span class=\"_ _2\"></span>ated on a<span class=\"_ _6b\"> </span> reasonable basis.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-433": {
   "value": "Financial risk review<span class=\"_ _6b\"> </span>Introduction and ov<span class=\"_ _1\"></span>erview<span class=\"_ _6b\"> </span>This <span class=\"_ _5\"> </span>Note <span class=\"_ _5\"> </span>presents <span class=\"_ _5\"> </span>information  about <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>exposure<span class=\"_ _1\"></span>  to <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>risks, <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>objectives,  p<span class=\"_ _1\"></span>olicies  and<span class=\"_ _1\"></span>  p<span class=\"_ _1\"></span>rocesses <span class=\"_ _6\"> </span><span class=\"ff1\">for<span class=\"_ _6b\"> </span></span>measuring and managing risk, and the Group\u2019s management of capital.<span class=\"_ _6b\"> </span>The Group has exposure to the following ris<span class=\"_ _1\"></span>ks from financial instruments:<span class=\"_ _6b\"> </span>a.<span class=\"ff8 ls0\"> <span class=\"_ _d\"> </span><span class=\"ff1\">credit risk:<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">default risk; </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">concentration risk;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">counterparty credit risk;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">settlement risk; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">foreign exchange lending risk;<span class=\"_ _6b\"> </span></span></span>b.<span class=\"ff8 ls0\"> <span class=\"_ _27\"> </span><span class=\"ff1\">liquidity risk;<span class=\"_ _6b\"> </span></span></span>c.<span class=\"ff8 ls0\"> <span class=\"_ _10\"> </span><span class=\"ff1\">market ris<span class=\"_ _1\"></span>k:<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">foreign exchange risk;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">interest rate risk in the banking book &amp; credit spread risk in the bankin<span class=\"_ _1\"></span>g book;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">position risk in traded debt instruments; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">price risk;<span class=\"_ _6b\"> </span></span></span>d.<span class=\"ff8 ls0\"> <span class=\"_ _27\"> </span><span class=\"ff1\">operational risk (including IT and Legal risk); </span></span>e.<span class=\"ff8 ls0\"> <span class=\"_ _d\"> </span><span class=\"ff1\">compliance and financial crime risk (including conduct and reputational risk); and<span class=\"_ _6b\"> </span></span></span>f.<span class=\"ff8 ls0\"> <span class=\"_ _2c\"> </span><span class=\"ff1\">climate related risks.<span class=\"_ _6b\"> </span></span></span>Risk management framewor<span class=\"_ _2\"></span>k<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>factors <span class=\"_ _1\"></span>associated <span class=\"_ _7\"></span>with the <span class=\"_ _7\"></span>banking <span class=\"_ _1\"></span>industry <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>multiple and <span class=\"_ _7\"></span>varied. <span class=\"_ _1\"></span>Exposure <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>above<span class=\"_ _2\"></span>-mentioned <span class=\"_ _7\"></span>risks arises <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>nor<span class=\"_ _2\"></span>mal<span class=\"_ _6b\"> </span>course <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>both <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank\u2019s <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _7\"></span>business. <span class=\"_ _7\"></span>One of <span class=\"_ _3c\"></span>the <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _7\"></span>core <span class=\"_ _7\"></span>business <span class=\"_ _1\"></span>lines <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>trade <span class=\"_ _7\"></span>finance, <span class=\"_ _7\"></span>therefore<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _1\"></span>maintaining <span class=\"_ _7\"></span>control<span class=\"_ _6b\"> </span></span>over conti<span class=\"_ _1\"></span>ngent <span class=\"_ _1\"></span>liabilities and <span class=\"_ _7\"></span>commitments is <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>undamental <span class=\"_ _1\"></span>since the <span class=\"_ _7\"></span>risks involved <span class=\"_ _1\"></span>are substantively <span class=\"_ _7\"></span>the same <span class=\"_ _1\"></span>as with <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n-balance sheet<span class=\"_ _6b\"> </span>items. The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>adopts <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>three <span class=\"_ _2\"></span>lines <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>defence <span class=\"_ _2\"></span>model, <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>ensure <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>achieves <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>strategic <span class=\"_ _4\"></span>objectives <span class=\"_ _4\"></span>whilst <span class=\"_ _2\"></span>me<span class=\"_ _2\"></span>eting <span class=\"_ _2\"></span>regulatory <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>legal<span class=\"_ _6b\"> </span>requirements, and fulfilling its responsibil<span class=\"_ _1\"></span>ities to shareholders, customers and staff, as outlined in the below diagram.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>ultimately <span class=\"_ _2\"></span>responsible for <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e identification <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>eva<span class=\"_ _2\"></span>luation of <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ppli<span class=\"_ _1\"></span>cable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>different <span class=\"_ _2\"></span>areas <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>ctivity <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Group <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>ensuring <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>proper <span class=\"_ _4\"></span>processes <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>systems <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>internal <span class=\"_ _4\"></span>control <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>place. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>B<span class=\"_ _2\"></span>oard <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Directors <span class=\"_ _4\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>established <span class=\"_ _4\"></span>a<span class=\"_ _6b\"> </span>number <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>Board <span class=\"_ _4\"></span>Committees <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>support <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fulfilment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>its <span class=\"_ _4\"></span>responsibilities <span class=\"_ _4\"></span>concerning <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>establishment <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>implementation <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>a<span class=\"_ _6b\"> </span>robust  control  e<span class=\"_ _1\"></span>nvironment.  Such  Committees<span class=\"_ _1\"></span>  carry  responsibility <span class=\"_ _5\"> </span>for  matters  concerning <span class=\"_ _5\"> </span>Risk  Management,  Compl<span class=\"_ _2\"></span>iance,  Audit,<span class=\"_ _6b\"> </span>Governance, Remuneration and <span class=\"_ _2\"></span>Environmental, <span class=\"_ _2\"></span>Social, and Governance <span class=\"_ _2\"></span>(ESG)<span class=\"ff3\">. These Committees\u2019 <span class=\"_ _2\"></span>responsibilities are at <span class=\"_ _2\"></span>a Group l<span class=\"_ _2\"></span>evel,<span class=\"_ _6b\"> </span></span>meaning that the Bank and its Subsidiaries are within their r<span class=\"_ _1\"></span>emit.<span class=\"_ _6b\"> </span>Management is ultimately delegated with the task of creating an<span class=\"_ _1\"></span> effective control environment to the highest possible standard<span class=\"_ _2\"></span>s. The <span class=\"_ _2\"></span>Internal <span class=\"_ _2\"></span>Audit function <span class=\"_ _2\"></span>monitors <span class=\"_ _2\"></span>compliance <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>policies, sta<span class=\"_ _2\"></span>ndards and <span class=\"_ _2\"></span>procedures <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>effectiveness <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>internal <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrol<span class=\"_ _6b\"> </span>environment <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>the <span class=\"_ _8\"></span>G<span class=\"_ _2\"></span>roup. <span class=\"_ _8\"></span>The <span class=\"_ _9\"> </span>Internal <span class=\"_ _9\"></span>Auditor <span class=\"_ _8\"></span>periodically <span class=\"_ _9\"></span>reviews <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>tests <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>internal <span class=\"_ _9\"> </span>systems <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>control <span class=\"_ _8\"></span>independentl<span class=\"_ _2\"></span>y <span class=\"_ _9\"></span>from<span class=\"_ _6b\"> </span>Management, <span class=\"_ _1\"></span>adopting <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>risk-based ap<span class=\"_ _1\"></span>proach. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>Internal Au<span class=\"_ _1\"></span>ditor rep<span class=\"_ _1\"></span>orts <span class=\"_ _1\"></span>to th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Board A<span class=\"_ _1\"></span>udit <span class=\"_ _1\"></span>Committee. All <span class=\"_ _7\"></span>reports are <span class=\"_ _7\"></span>circulated and<span class=\"_ _6b\"> </span>also copied to the Chairman of the Board of Directors.<span class=\"_ _6b\"> </span>The Risk Management Department (\u201cRMD\u201d) is responsible for the implementation of the<span class=\"_ _1\"></span> risk strategy approved by the Board as pa<span class=\"_ _2\"></span><span class=\"ff1\">rt of<span class=\"_ _6b\"> </span></span>the <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>verall <span class=\"_ _2\"></span>vision <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>strategy <span class=\"_ _4\"></span>f<span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group. <span class=\"_ _4\"></span>Specifically <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>regard <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Risk <span class=\"_ _4\"></span>Management, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Risk <span class=\"_ _4\"></span>Management <span class=\"_ _4\"></span>Departmen<span class=\"_ _2\"></span><span class=\"ff3\">t\u2019s<span class=\"_ _6b\"> </span></span>responsibilities, the following Management and<span class=\"_ _1\"></span> Board Committees have been established.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>Committee (\"BRC\")<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>has the <span class=\"_ _2\"></span>task <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>assisting <span class=\"_ _2\"></span>the B<span class=\"_ _2\"></span>oard <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>fulfilling its <span class=\"_ _2\"></span>responsibilities <span class=\"_ _2\"></span>concerning <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>establ<span class=\"_ _2\"></span>ishment <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>implementation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>Management <span class=\"_ _2\"></span>strategy, <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>appetite, <span class=\"_ _2\"></span>systems<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>policies. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>Credit Committee<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span></span>(\u201cBCC\u201d) <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>responsible for the review and approval of credit limit<span class=\"_ _1\"></span>s granted to customers and limits set at country level. The Corporate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>Governance<span class=\"_ _6b\"> </span>Committee  is <span class=\"_ _6\"> </span>responsible  fo<span class=\"_ _2\"></span>r  go<span class=\"_ _2\"></span>vernance  matters  c<span class=\"_ _2\"></span>oncerning  the <span class=\"_ _6\"> </span>Group,  including <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>policies  of <span class=\"_ _6\"> </span>the  organ<span class=\"_ _2\"></span>isa<span class=\"_ _2\"></span>tion.  The <span class=\"_ _6\"> </span>Board<span class=\"_ _6b\"> </span>Environment, <span class=\"_ _2\"></span>Social <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Gover<span class=\"_ _2\"></span>nance <span class=\"_ _2\"></span>Committee <span class=\"_ _2\"></span>(\u201cBESGC\u201d) <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>responsible <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>verseeing <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>managing <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>ESG <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>trategy <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span><span class=\"ff1 ls1c\">d<span class=\"_ _6b\"> </span></span>related policies and systems.<span class=\"_ _6b\"> </span>Additionally, the Group adh<span class=\"_ _2\"></span>eres to the vario<span class=\"_ _2\"></span>us banking directives <span class=\"_ _2\"></span>and rules issued by <span class=\"_ _2\"></span>the Regulatory Authorities from <span class=\"_ _2\"></span>time to<span class=\"_ _4\"></span> time and<span class=\"_ _6b\"> </span>applicable <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>institutions <span class=\"_ _4\"></span>licensed <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>Malta. <span class=\"_ _4\"></span>This <span class=\"_ _2\"></span>continues <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _4\"></span>form <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>control <span class=\"_ _2\"></span>environment <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group. <span class=\"_ _2\"></span>The<span class=\"_ _6b\"> </span>Group <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>committed <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>ensuring <span class=\"_ _4\"></span>strict <span class=\"_ _2\"></span>compliance <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>thr<span class=\"_ _2\"></span>esholds <span class=\"_ _2\"></span>established <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>regulatory <span class=\"_ _4\"></span>frameworks <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>relation <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>capital<span class=\"_ _6b\"> </span>adequacy, liquidity and other key regu<span class=\"_ _1\"></span>latory ratios, credit management, quality of assets and financial repo<span class=\"_ _2\"></span>rting.<span class=\"_ _6b\"> </span>Credit risk<span class=\"_ _6b\"> </span>Credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>is the <span class=\"_ _7\"></span>risk that <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>party to a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>transaction might <span class=\"_ _7\"></span>fail to fu<span class=\"_ _1\"></span>lfil <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>obligation <span class=\"_ _7\"></span>and cause <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>other party to <span class=\"_ _7\"></span>incur a <span class=\"_ _7\"></span>financ<span class=\"_ _2\"></span>ial<span class=\"_ _6b\"> </span>loss. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nances <span class=\"_ _7\"></span>international <span class=\"_ _7\"></span>trade <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>many <span class=\"_ _1\"></span>countries <span class=\"_ _7\"></span>worldwide, <span class=\"_ _7\"></span>especially <span class=\"_ _7\"></span>emerging <span class=\"_ _7\"></span>mark<span class=\"_ _2\"></span>ets, <span class=\"_ _7\"></span>which<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>urn <span class=\"_ _3c\"></span>entails <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>exposure<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>sovereign<span class=\"_ _1\"></span>, ba<span class=\"_ _2\"></span>nk and <span class=\"_ _2\"></span>corporate <span class=\"_ _2\"></span>credit risk. <span class=\"_ _2\"></span>Credit r<span class=\"_ _2\"></span>isk is <span class=\"_ _2\"></span>not o<span class=\"_ _2\"></span>nly associated <span class=\"_ _2\"></span>with lo<span class=\"_ _2\"></span>ans but <span class=\"_ _2\"></span>also w<span class=\"_ _2\"></span>ith other o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>- a<span class=\"_ _2\"></span>nd off-balance <span class=\"_ _2\"></span>sheet<span class=\"_ _6b\"> </span>exposures such as letters of credit, guarantees, acceptan<span class=\"_ _1\"></span>ces and money market products.<span class=\"_ _6b\"> </span>The Group is exposed to the following types of credit risk:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">defaul<span class=\"_ _1\"></span>t risk;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">concentration ri<span class=\"_ _1\"></span>sk;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">counterp<span class=\"_ _1\"></span>arty credit risk;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">settl<span class=\"_ _1\"></span>ement risk; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">foreign e<span class=\"_ _1\"></span>xchange lending risk.<span class=\"_ _6b\"> </span></span></span>Default risk<span class=\"_ _6b\"> </span>Default risk is<span class=\"_ _1\"></span> the possibility th<span class=\"_ _1\"></span>at a borrower, wheth<span class=\"_ _1\"></span>er corporate or pe<span class=\"_ _1\"></span>rsonal or other, is<span class=\"_ _1\"></span> unable to repay <span class=\"_ _1\"></span>credit obligations<span class=\"_ _2\"></span> to <span class=\"_ _1\"></span>the Group<span class=\"_ _6b\"> </span>when due.<span class=\"_ _6b\"> </span>Strict credit <span class=\"_ _2\"></span>assessment an<span class=\"_ _2\"></span>d control <span class=\"_ _2\"></span>procedures are <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>place in <span class=\"_ _2\"></span>order to <span class=\"_ _2\"></span>monitor <span class=\"_ _2\"></span>such exposures. <span class=\"_ _2\"></span>Overall re<span class=\"_ _2\"></span>sponsibility for <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>entrusted to <span class=\"_ _1\"></span>the Board Credit <span class=\"_ _1\"></span>Committee (\u201cBCC\u201d) which is re<span class=\"_ _1\"></span>sponsible for approving individual <span class=\"_ _1\"></span>limits for banks <span class=\"_ _1\"></span>and co<span class=\"_ _2\"></span><span class=\"ff1\">rporates. The BCC<span class=\"_ _6b\"> </span></span>has <span class=\"_ _4\"></span>also <span class=\"_ _4\"></span>delegated <span class=\"_ _2\"></span>limited <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>approval <span class=\"_ _4\"></span>authorities <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>members <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>Management <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>committees <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>up <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>subsidiaries. <span class=\"_ _9\"> </span>Country <span class=\"_ _5\"> </span>limits <span class=\"_ _9\"> </span>are  ap<span class=\"_ _1\"></span>proved <span class=\"_ _9\"> </span>by  th<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>BCC. <span class=\"_ _5\"> </span>The <span class=\"_ _5\"> </span>BCC <span class=\"_ _5\"> </span>is <span class=\"_ _9\"> </span>also <span class=\"_ _5\"> </span>responsible <span class=\"_ _9\"> </span>for <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>nsiderati<span class=\"_ _1\"></span>on <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>op<span class=\"_ _2\"></span>erational, <span class=\"_ _5\"> </span>legal <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>nd<span class=\"_ _6b\"> </span>reputational risk related to credit activity. Further information on the composition and function of the BCC is found in the <span class=\"_ _2\"></span>Statement of<span class=\"_ _6b\"> </span>Compliance with the Principles of Good Corporate Governance.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>also <span class=\"_ _7\"></span>ensures <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>it h<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>reasonable<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>mix<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>loans <span class=\"_ _7\"></span>to cu<span class=\"_ _1\"></span>stomers. <span class=\"_ _7\"></span>This <span class=\"_ _1\"></span>diversification <span class=\"_ _7\"></span>of cre<span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>among <span class=\"_ _7\"></span>different <span class=\"_ _7\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _1\"></span>sectors<span class=\"_ _6b\"> </span>is <span class=\"_ _7\"></span>adopted <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>mitigate <span class=\"_ _7\"></span>such <span class=\"_ _1\"></span>risks. <span class=\"_ _7\"></span>Additionally, <span class=\"_ _7\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ountry <span class=\"_ _3c\"></span>limits, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>mana<span class=\"_ _2\"></span>ges <span class=\"_ _3c\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>exposure to <span class=\"_ _3c\"></span>any <span class=\"_ _1\"></span>one <span class=\"_ _7\"></span>economy.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> also monitors <span class=\"_ _1\"></span>its risk <span class=\"_ _1\"></span>on balan<span class=\"_ _1\"></span>ces held with<span class=\"_ _1\"></span> other banks and<span class=\"_ _1\"></span> establishes <span class=\"_ _1\"></span>limits for th<span class=\"_ _1\"></span>em. The risks <span class=\"_ _1\"></span>associated with off-balance<span class=\"_ _6b\"> </span>sheet <span class=\"_ _2\"></span>exposures arise <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>normal <span class=\"_ _2\"></span>course <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>banking operations. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>risks associate<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>with off<span class=\"_ _2\"></span>-balance sheet <span class=\"_ _2\"></span>exposures,<span class=\"_ _6b\"> </span>the Group exercises the same credit controls as th<span class=\"_ _1\"></span>ose applied to on<span class=\"_ _2\"></span>-balance sheet exposures and limits are establ<span class=\"_ _1\"></span>ished accordingly.<span class=\"_ _6b\"> </span>Credit risk is<span class=\"_ _2\"></span> one of <span class=\"_ _2\"></span>the main r<span class=\"_ _2\"></span>isks which needs <span class=\"_ _2\"></span>to be <span class=\"_ _2\"></span>managed and co<span class=\"_ _2\"></span>ntrolled by the <span class=\"_ _2\"></span>RMD throughout the <span class=\"_ _2\"></span>course of <span class=\"_ _2\"></span>implementin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>strategy <span class=\"_ _1\"></span>set by th<span class=\"_ _1\"></span>e Board. <span class=\"_ _1\"></span>The RMD <span class=\"_ _1\"></span>is re<span class=\"_ _1\"></span>sponsible for e<span class=\"_ _1\"></span>nsuring <span class=\"_ _1\"></span>that credit <span class=\"_ _1\"></span>proposals <span class=\"_ _1\"></span>give a <span class=\"_ _1\"></span>true and <span class=\"_ _1\"></span>fair view <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>risks <span class=\"_ _1\"></span>invo<span class=\"_ _2\"></span>lved <span class=\"_ _1\"></span>as well<span class=\"_ _6b\"> </span>as to control and monitor the execution of transactions in accordance with the te<span class=\"_ _1\"></span>rms of approval.<span class=\"_ _6b\"> </span>In this respect, the RMD\u2019s credit risk manage<span class=\"_ _1\"></span>ment responsibilities comprise the following:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">analysing cred<span class=\"_ _1\"></span>it risk and ensuring that it is maintained within parameters in line with the Group\u2019s strategy;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">recommendi<span class=\"_ _1\"></span>ng portfolio risk limits for Management and BRC approval;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">monitoring risk p<span class=\"_ _1\"></span>ositions against approved risk limits;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">unders<span class=\"_ _1\"></span>tanding changes in credit trends, concentrations and portfolio risk profile;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">ensuring <span class=\"_ _1\"></span>that all <span class=\"_ _1\"></span>existing and ne<span class=\"_ _1\"></span>w products offered b<span class=\"_ _1\"></span>y the Group <span class=\"_ _1\"></span>which involve the <span class=\"_ _1\"></span>booking of <span class=\"_ _1\"></span>credit risk are <span class=\"_ _1\"></span>appropriately a<span class=\"_ _2\"></span>ssessed<span class=\"_ _6b\"> </span></span></span>by the u<span class=\"_ _2\"></span>nit which promotes <span class=\"_ _2\"></span>the product and <span class=\"_ _2\"></span>have passed <span class=\"_ _2\"></span>through the Product <span class=\"_ _2\"></span>Variation and New<span class=\"_ _2\"></span> Product Approval proces<span class=\"_ _2\"></span>s where<span class=\"_ _6b\"> </span>necessary;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">making <span class=\"_ _3c\"></span>reco<span class=\"_ _2\"></span>mmendati<span class=\"_ _1\"></span>ons <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>relevant <span class=\"_ _7\"></span>approval <span class=\"_ _7\"></span>body <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>establishment <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>renewal <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>untry <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>obligor <span class=\"_ _1\"></span>limits. <span class=\"_ _7\"></span>To <span class=\"_ _1\"></span>faci<span class=\"_ _2\"></span>litate<span class=\"_ _6b\"> </span></span></span>this process, sufficient information must be submitted, including a rationale for the request and an <span class=\"_ _2\"></span>appropriate analysis of t<span class=\"_ _2\"></span>he risks<span class=\"_ _6b\"> </span>and their mitigants, if any;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">monitoring the q<span class=\"_ _1\"></span>uality of the Group\u2019s portfolio of assets and making recommendations regarding their credit grading;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">ensuring th<span class=\"_ _1\"></span>at all credit facility requests are assessed in a fair and independent manner;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">ensuring th<span class=\"_ _1\"></span>at appropriate policies and guidelines in relation to the monitoring and management of credit risk are estab<span class=\"_ _1\"></span>lished<span class=\"_ _2\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">dissemin<span class=\"_ _1\"></span>ating the credit risk culture across the Group and ensuring that the highest standards are maintained;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">dep<span class=\"_ _1\"></span>loying tools and techniques to manage credit risk and measuring asset risk in relation to return; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">providing time<span class=\"_ _1\"></span>ly and accurate credit information and<span class=\"_ _1\"></span> analysis to key constituencies including Senior Manag<span class=\"_ _1\"></span>ement, Board members,<span class=\"_ _6b\"> </span></span></span>regulators, auditors, rating agencies and other external parties<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Maximum exp<span class=\"_ _1\"></span>osure to credit risk<span class=\"_ _6b\"> </span>The Group\u2019s and Bank\u2019s max<span class=\"_ _2\"></span>imum credit risk exposure to <span class=\"_ _2\"></span><span class=\"ff1 ls3\">on<span class=\"ls0\">- and o<span class=\"_ _2\"></span>ff-balance sheet financial instruments, before taking acco<span class=\"_ _2\"></span>unt of any<span class=\"_ _6b\"> </span></span></span>collateral <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>enhancements, <span class=\"_ _4\"></span><span class=\"lse\">is</span> <span class=\"_ _4\"></span>presented <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>following <span class=\"_ _4\"></span>table. <span class=\"_ _2\"></span>For <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>statement <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>position, the <span class=\"_ _7\"></span>maximum exposure <span class=\"_ _7\"></span>to credit <span class=\"_ _7\"></span>risk is <span class=\"_ _7\"></span>equivalent to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount. <span class=\"_ _7\"></span>For commitments<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>financial guarantees,<span class=\"_ _6b\"> </span>the maximum exposure to credit risk is equivalent to the full amount of the commitment or guarantee.<table class=\"s w10c hbb\" id=\"_d3709ee4-fd11-48ef-a6a0-6069f2b5326f\"><tr><td></td><td class=\"c x16a y11b9 w5f h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x16b y11b9 w5f h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x16a y11ba w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16c y11ba w61 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11ba w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16d y11ba w61 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x16a y11bb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16c y11bb w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16b y11bb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16d y11bb w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y11bc w16 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x16a y11bc w60 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x16c y11bc w61 h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217  </div></td><td class=\"c x16b y11bc w60 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x16d y11bc w61 h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y11bd w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x16a y11bd w60 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x16c y11bd w61 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,457,392  </div></td><td class=\"c x16b y11bd w60 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x16d y11bd w61 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 90,098,124  </div></td></tr><tr><td class=\"c x16e y11be w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x16a y11be w60 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x16c y11be w61 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 427,976,723  </div></td><td class=\"c x16b y11be w60 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x16d y11be w61 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x16e y11bf w16 h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x16a y11bf w60 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x16c y11bf w61 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095  </div></td><td class=\"c x16b y11bf w60 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x16d y11bf w61 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y11c0 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x16a y11c0 w60 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x16c y11c0 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x16b y11c0 w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x16d y11c0 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y11c1 w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11c2 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Loans and advances to banks </div></td><td class=\"c x16a y11c2 w60 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td><td class=\"c x16c y11c2 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11c2 w60 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d y11c2 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y11c3 w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Loans and advances to customers </div></td><td class=\"c x16a y11c3 w60 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,470,336 </div></td><td class=\"c x16c y11c3 w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11c3 w60 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d y11c3 w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y11c4 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x16a y11c4 w60 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,766,698 </div></td><td class=\"c x16c y11c4 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,804,541  </div></td><td class=\"c x16b y11c4 w60 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,310,343 </div></td><td class=\"c x16d y11c4 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,603,179  </div></td></tr><tr><td class=\"c x16e y11c5 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11c6 w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x16a y11c6 w60 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x16c y11c6 w61 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x16b y11c6 w60 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x16d y11c6 w61 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td></tr><tr><td class=\"c x16e y11c7 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x16a y11c7 w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x16c y11c7 w61 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x16b y11c7 w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x16d y11c7 w61 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td></tr><tr><td></td><td class=\"c x16a y11c8 w60 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,027,608,119 </div></td><td class=\"c x16c y11c8 w61 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">947<span class=\"ls0\">,</span>603<span class=\"ls0\">,</span>814<span class=\"ls0\"> </span></div></td><td class=\"c x16b y11c8 w60 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,246,910,001 </div></td><td class=\"c x16d y11c8 w61 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,010,265,620 </div></td></tr></table>The following table contains an <span class=\"_ _2\"></span>analysis of the maximum <span class=\"_ _2\"></span>credit risk exposure from financial assets <span class=\"_ _2\"></span>subje<span class=\"_ _1\"></span>ct to <span class=\"_ _2\"></span>credit risk but<span class=\"_ _2\"></span> not subj<span class=\"_ _2\"></span>ect<span class=\"_ _6b\"> </span>to impairment (i.e. financial assets measured at fair value through<span class=\"_ _1\"></span> profit or loss). <table class=\"s w10d hbc\" id=\"_8804c3ad-4e48-4d0d-b6f0-18757e9173ee\"><tr><td></td><td class=\"c x16a y11c9 w62 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x16b y11c9 w5f h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x16a y11ca w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16c y11ca w63 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11ca w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16d y11ca w61 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x16a y11cb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16c y11cb w63 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16b y11cb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16d y11cb w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y11cc w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management </div></td><td class=\"c x16a y11cc w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x16c y11cc w63 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,464,641  </div></td><td class=\"c x16b y11cc w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x16d y11cc w61 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y11cd w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x16a y11cd w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x16c y11cd w63 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td><td class=\"c x16b y11cd w60 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d y11cd w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y11ce w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x16a y11ce w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x16c y11ce w63 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,958,450  </div></td><td class=\"c x16b y11ce w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x16d y11ce w61 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td></td><td class=\"c x16a y11cf w60 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">458,840,883 </div></td><td class=\"c x16c y11cf w63 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">290,156,389 </div></td><td class=\"c x16b y11cf w60 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,045,561 </div></td><td class=\"c x16d y11cf w61 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,423,091 </div></td></tr></table>Credit risk measure<span class=\"_ _1\"></span>ment<span class=\"_ _6b\"> </span>Measurement of <span class=\"_ _2\"></span>credit risk c<span class=\"_ _2\"></span>onsiders that an <span class=\"_ _2\"></span>exposure varies <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>changes in market <span class=\"_ _2\"></span>conditions, expected <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>assage<span class=\"_ _6b\"> </span>of <span class=\"_ _1\"></span>time. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>Bank\u2019s <span class=\"_ _1\"></span>models <span class=\"_ _1\"></span>measure <span class=\"_ _7\"></span>expected cred<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>losses <span class=\"_ _1\"></span>using <span class=\"_ _7\"></span>pro<span class=\"_ _2\"></span>babili<span class=\"_ _1\"></span>ty <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>default <span class=\"_ _7\"></span>(\u201cPD\u201d), exposure <span class=\"_ _7\"></span>at d<span class=\"_ _1\"></span>efault <span class=\"_ _1\"></span>(\u201cEAD\u201d) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span><span class=\"ff1\">n<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>loss gi<span class=\"_ _1\"></span>ven<span class=\"_ _6b\"> </span></span>default (\u201cLGD\u201d) parameters.<span class=\"_ _6b\"> </span>Credit risk grades<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> allocates <span class=\"_ _1\"></span>each exposure <span class=\"_ _1\"></span>to inte<span class=\"_ _1\"></span>rnal cred<span class=\"_ _1\"></span>it risk <span class=\"_ _1\"></span>grades based <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>variety of <span class=\"_ _1\"></span>data that <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>determined <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>predictive of the <span class=\"_ _1\"></span>risk<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"> </span>default <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>applying <span class=\"_ _9\"></span>expert <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>j<span class=\"_ _2\"></span>udgement. <span class=\"_ _8\"></span>Cr<span class=\"_ _2\"></span>edit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>grades <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>defined <span class=\"_ _9\"> </span>using <span class=\"_ _9\"> </span>qualitativ<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>quantitative <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>rs <span class=\"_ _8\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _9\"> </span>are<span class=\"_ _6b\"> </span>indicative of default risk. These factors vary depending on the n<span class=\"_ _1\"></span>ature of the exposure and the type of borrower.<span class=\"_ _6b\"> </span>The Group manages the<span class=\"_ _1\"></span> credit quality of its financial asse<span class=\"_ _1\"></span>ts by using internal credit risk grades, which p<span class=\"_ _1\"></span>rovide a progressively increasing<span class=\"_ _6b\"> </span>risk <span class=\"_ _8\"></span>profile <span class=\"_ _8\"></span>ranging <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>\u20181\u2019 <span class=\"_ _8\"></span>(<span class=\"_ _2\"></span>best <span class=\"_ _4\"></span>quality, <span class=\"_ _8\"></span>less <span class=\"_ _8\"></span>risky) <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>\u201810\u2019 <span class=\"_ _9\"></span>(non<span class=\"_ _2\"></span><span class=\"ff1\">-performing<span class=\"_ _1\"></span>). <span class=\"_ _8\"></span>These <span class=\"_ _8\"></span>internal <span class=\"_ _8\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>grades<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>essential <span class=\"_ _8\"></span>for <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span></span>assessment and measurement of credit risk in respect of exposures classified within the Group<span class=\"_ _1\"></span>\u2019s portfolios of financial asset<span class=\"_ _2\"></span><span class=\"ff1 lsf\">s.<span class=\"_ _6b\"> </span></span>Credit <span class=\"_ _7\"></span>risk grades <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>defined <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _1\"></span>calibrated <span class=\"_ _7\"></span>such that <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>de<span class=\"_ _2\"></span>fault <span class=\"_ _7\"></span>occurring i<span class=\"_ _1\"></span>ncreases <span class=\"_ _1\"></span>exponentially <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>credit risk deteri<span class=\"_ _1\"></span>orates.<span class=\"_ _6b\"> </span>For example, <span class=\"_ _1\"></span>the difference in <span class=\"_ _1\"></span>default risk between <span class=\"_ _1\"></span>credit risk grades <span class=\"_ _1\"></span>1 and 2 <span class=\"_ _1\"></span>is smaller than the <span class=\"_ _1\"></span>difference be<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ween credit risk grades 2<span class=\"_ _6b\"> </span>and 3.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>table <span class=\"_ _7\"></span>below <span class=\"_ _1\"></span>provides <span class=\"_ _7\"></span>an <span class=\"_ _7\"></span>indicative <span class=\"_ _1\"></span>mapping <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>how <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _7\"></span>internal <span class=\"_ _7\"></span>credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _3c\"></span>grades <span class=\"_ _1\"></span>relate <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>conditional <span class=\"_ _3c\"></span>PDs <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span><span class=\"ff1 ls3\">o <span class=\"_ _7\"></span><span class=\"ls0\">the <span class=\"_ _7\"></span>exter<span class=\"_ _2\"></span>nal<span class=\"_ _6b\"> </span></span></span>credit rating scale applied by Moody\u2019s (or their equivalent)<span class=\"ff1\">: </span><table class=\"s w10e hbd\" id=\"_ba12a3fc-edc7-46e4-9aaa-18b6a2af6ccd\"><tr><td class=\"c x16e y11d0 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Grading<span class=\"fc0\"> </span></div></td><td class=\"c x16f y11d0 w65 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month weighted-average PD</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d0 w1a h7\"><div class=\"t m0 xa4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">External rating </div></td></tr><tr><td class=\"c x16e y11d1 w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></div></td><td class=\"c x16f y11d1 w65 h6\"><div class=\"t m0 x23 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.16<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d1 w1a h6\"><div class=\"t m0 xa6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Aaa-Baa3 </div></td></tr><tr><td class=\"c x16e y11d2 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 5+ to 5- fair risk </div></td><td class=\"c x16f y11d2 w65 h7\"><div class=\"t m0 x23 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.68<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d2 w1a h7\"><div class=\"t m0 xa7 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Ba1-Ba3 </div></td></tr><tr><td class=\"c x16e y11d3 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 6+ to 7 high risk </div></td><td class=\"c x16f y11d3 w65 h6\"><div class=\"t m0 x23 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">4.23<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d3 w1a h6\"><div class=\"t m0 xa7 h2 y1f ff1 fs0 fc0 sc0 lsb ws0\">B1<span class=\"ls0\">-<span class=\"ls19\">Caa2</span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y11d4 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 7- to 8- substandard </div></td><td class=\"c x16f y11d4 w65 h7\"><div class=\"t m0 xa8 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">29<span class=\"ls0\">.</span>16<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d4 w1a h7\"><div class=\"t m0 xa7 h2 y1f ff1 fs0 fc0 sc0 ls19 ws0\">Caa3<span class=\"ls0\">-</span>Ca<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y11d5 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 9 to 10 doubtful/loss </div></td><td class=\"c x16f y11d5 w65 h6\"><div class=\"t m0 xa9 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d5 w1a h6\"><div class=\"t m0 xaa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">C </div></td></tr></table>All on- <span class=\"_ _2\"></span>and off<span class=\"_ _2\"></span>-<span class=\"ff3\">balance sheet <span class=\"_ _2\"></span>exposures are <span class=\"_ _2\"></span>approved after <span class=\"_ _2\"></span>a r<span class=\"_ _2\"></span>eview of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>counterpart<span class=\"_ _1\"></span>y\u2019s creditwo<span class=\"_ _2\"></span>rthiness. Whilst any <span class=\"_ _2\"></span>external <span class=\"_ _2\"></span>rating<span class=\"_ _6b\"> </span></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>counterparty <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>established <span class=\"_ _2\"></span>external <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>rating <span class=\"_ _2\"></span>agencies <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>taken <span class=\"_ _2\"></span>into <span class=\"_ _4\"></span>account, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>internal <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>grade <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>assigned <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>obligors. Focusing specifically on loans and advances to customers<span class=\"_ _1\"></span>, the Group has five lending portfolios: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the Local Corporate Lendi<span class=\"_ _1\"></span>ng portfolio, comprising loans to Malta based corporates;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the Real Es<span class=\"_ _1\"></span>tate portfolio, comprising loans to the real estate sector in Malta;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  F<span class=\"_ _1\"></span>actoring  portfolio  (which  includes  b<span class=\"_ _1\"></span>oth  receivables  and  payables  financing  s<span class=\"_ _1\"></span>olutions),  comprising  portfolios  of  factored<span class=\"_ _6b\"> </span></span></span>receivables (both on a non-recourse and recourse basis) in Europe, India and<span class=\"_ _1\"></span> the Middle East;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the Trade<span class=\"_ _1\"></span> Finance portfolio, comprising import and export finance facilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a <span class=\"_ _7\"></span>portfolio <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>other <span class=\"_ _7\"></span>facilities <span class=\"_ _7\"></span>comprising <span class=\"_ _1\"></span>syndicated <span class=\"_ _7\"></span>senior <span class=\"_ _1\"></span>secured <span class=\"_ _3c\"></span>f<span class=\"_ _2\"></span>acilities <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>international <span class=\"_ _1\"></span>corporates <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>shipping <span class=\"_ _1\"></span>fina<span class=\"_ _2\"></span>nce <span class=\"_ _7\"></span>facilities.<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _7\"></span>Group uses <span class=\"_ _7\"></span>Moody\u2019s <span class=\"_ _1\"></span>CreditLens <span class=\"_ _7\"></span>to assign <span class=\"_ _7\"></span>internal <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>risk grades<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>exposures classified <span class=\"_ _7\"></span>within the<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>ocal <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>rporate <span class=\"_ _7\"></span>Le<span class=\"_ _2\"></span><span class=\"ff1\">nding, <span class=\"_ _7\"></span>Trade<span class=\"_ _6b\"> </span></span>Finance and the Bank\u2019s Factoring portfolios using both quantitative and qualitative borrower<span class=\"_ _2\"></span><span class=\"ff1\">-specific inputs. Specifically, for real estate<span class=\"_ _6b\"> </span></span>development loans classified within the Real Estate portfolio, the internal credit risk grade is determined by reference to i<span class=\"_ _2\"></span>nputs related<span class=\"_ _6b\"> </span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>project/asset <span class=\"_ _9\"></span>being <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nanced, <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>property/asset <span class=\"_ _8\"></span>type, <span class=\"_ _9\"></span>property/asset <span class=\"_ _8\"></span>valuation <span class=\"_ _9\"> </span>upon <span class=\"_ _8\"></span>completion, <span class=\"_ _8\"></span>project <span class=\"_ _9\"></span>costs, <span class=\"_ _8\"></span>and<span class=\"_ _6b\"> </span>project <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mplexity. <span class=\"_ _8\"></span>In <span class=\"_ _9\"> </span>addition, <span class=\"_ _9\"> </span>the <span class=\"_ _8\"></span>internal <span class=\"_ _9\"> </span>credit <span class=\"_ _9\"> </span>risk <span class=\"_ _9\"></span>grade <span class=\"_ _8\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>exposures <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>within <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Trade <span class=\"_ _8\"></span>Finance <span class=\"_ _9\"> </span>portfolio,  th<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>Local<span class=\"_ _6b\"> </span>Corporate <span class=\"_ _2\"></span>Lending portfo<span class=\"_ _2\"></span>lio and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>portfolio <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>determined by <span class=\"_ _2\"></span>refer<span class=\"_ _2\"></span><span class=\"ff1\">ence <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>quantitative (fina<span class=\"_ _2\"></span>ncial statement) <span class=\"_ _2\"></span>inputs<span class=\"_ _6b\"> </span></span>and <span class=\"_ _1\"></span>other q<span class=\"_ _1\"></span>ualitative <span class=\"_ _1\"></span>inputs, <span class=\"_ _1\"></span>such as <span class=\"_ _7\"></span>the entity\u2019s <span class=\"_ _1\"></span>competitive <span class=\"_ _1\"></span>position in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the marke<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>and customer <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ncentrati<span class=\"_ _1\"></span>on level. <span class=\"_ _7\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>bo<span class=\"_ _2\"></span><span class=\"ff1\">th cases, <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span></span>borrower <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>exposure <span class=\"_ _2\"></span>specific <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nputs <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>benchmarked <span class=\"_ _4\"></span>against <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>un<span class=\"_ _2\"></span><span class=\"ff3\">derlying <span class=\"_ _4\"></span>dataset <span class=\"_ _4\"></span>within <span class=\"_ _2\"></span>Mo<span class=\"_ _2\"></span>ody\u2019s <span class=\"_ _4\"></span>CreditLens <span class=\"_ _2\"></span>model <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>order <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span>assess the relative level of credit risk of the obligor. Similarly, <span class=\"_ _4\"></span>internal <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>grades <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>cla<span class=\"_ _2\"></span>ssified <span class=\"_ _4\"></span>within <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _8\"></span>Factoring <span class=\"_ _8\"></span>portfolio <span class=\"_ _9\"></span>originate<span class=\"_ _1\"></span>d <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>subsidia<span class=\"_ _4\"></span><span class=\"ff1\">ry <span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>evel <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span></span>determined <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>ternally <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>eveloped <span class=\"_ _8\"></span>scorecards <span class=\"_ _9\"></span>by <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>eference <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>quantitative <span class=\"_ _4\"></span>(e.<span class=\"_ _2\"></span>g. <span class=\"_ _8\"></span>sales <span class=\"_ _9\"></span>growth <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>rth <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _5\"> </span>entity) <span class=\"_ _8\"></span>and<span class=\"_ _6b\"> </span>qualitative (e.g. industry and market <span class=\"_ _2\"></span>conditions) inputs. Determination of internal credit risk grades <span class=\"_ _2\"></span>for buyers in the Grou<span class=\"_ _2\"></span><span class=\"ff3\">p\u2019s Factoring<span class=\"_ _6b\"> </span></span>portfolio <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>recourse <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>done <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>external <span class=\"_ _2\"></span>ratings,<span class=\"_ _6b\"> </span>when <span class=\"_ _8\"></span>available. <span class=\"_ _9\"></span>Finally, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>ternal <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _8\"></span>grades <span class=\"_ _8\"></span>for <span class=\"_ _9\"></span>syndicated <span class=\"_ _8\"></span>facilities <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>also <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etermined <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>Moody\u2019s <span class=\"_ _8\"></span>Cr<span class=\"_ _4\"></span><span class=\"ff1\">editLens<span class=\"_ _6b\"> </span></span>whereas <span class=\"_ _4\"></span>internal <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _4\"></span>grades <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>shipping <span class=\"_ _4\"></span>finance <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>determined <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>relationshi<span class=\"_ _2\"></span>p <span class=\"_ _8\"></span>managers <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>basis <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>qualitative<span class=\"_ _6b\"> </span>assessment. Each exposure is allo<span class=\"_ _2\"></span>cated to an internal credit risk gr<span class=\"_ _2\"></span>ade on initial recognition, and is t<span class=\"_ _2\"></span>hen subject to ongoin<span class=\"_ _2\"></span>g mo<span class=\"_ _2\"></span>nitoring,<span class=\"_ _6b\"> </span>which <span class=\"_ _4\"></span>may <span class=\"_ _9\"></span>result <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>an<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>exposure <span class=\"_ _8\"></span>being <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>ved <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>different <span class=\"_ _8\"></span>internal <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>k <span class=\"_ _4\"></span>grade. <span class=\"_ _8\"></span>Th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>monitoring <span class=\"_ _8\"></span>typically <span class=\"_ _9\"></span>involves <span class=\"_ _4\"></span>use <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>following data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">information obtained <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>review o<span class=\"_ _2\"></span>f customer <span class=\"_ _2\"></span>files <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>e.g. <span class=\"_ _2\"></span>audited <span class=\"_ _2\"></span>financial statements, <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>accounts, <span class=\"_ _2\"></span>budgets<span class=\"_ _6b\"> </span></span></span>and <span class=\"_ _4\"></span>projections. <span class=\"_ _4\"></span>E<span class=\"_ _2\"></span>xamples <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>areas <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>particular <span class=\"_ _8\"></span>focus <span class=\"_ _4\"></span>are: <span class=\"_ _8\"></span>gross <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>marg<span class=\"_ _2\"></span>ins, <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>lev<span class=\"_ _2\"></span>erage <span class=\"_ _4\"></span>ratios, <span class=\"_ _8\"></span>debt <span class=\"_ _4\"></span>service <span class=\"_ _8\"></span>cov<span class=\"_ _2\"></span>erage,<span class=\"_ _6b\"> </span>compliance with covenants, quality of management and S<span class=\"_ _1\"></span>enior Management changes;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">data from credit re<span class=\"_ _1\"></span>ference agencies, press articles and changes in external credit ratings<span class=\"_ _1\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">actual and e<span class=\"_ _1\"></span>xpected significant changes in the political, regulatory and<span class=\"_ _1\"></span> technological environment of the borrower or in its business<span class=\"_ _6b\"> </span></span></span>activities;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">payment r<span class=\"_ _1\"></span>ecord <span class=\"ff3\">\u2013</span> this includes overdue status as well as a range of variables about payment ratios;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">requests<span class=\"_ _1\"></span> for and granting of forbearance; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">existin<span class=\"_ _1\"></span>g and forecast changes in business, financial and economic conditions.<span class=\"_ _6b\"> </span></span></span>For exposures classified <span class=\"_ _2\"></span>within \u2018Balances with Cen<span class=\"_ _2\"></span>tral Bank of Mal<span class=\"_ _2\"></span>ta, treasury bills mea<span class=\"_ _2\"></span>sured at amortised cost\u2019, <span class=\"_ _2\"></span>\u2018Financial <span class=\"_ _2\"></span><span class=\"ff1\">investme<span class=\"_ _2\"></span>nts<span class=\"_ _6b\"> </span></span>measured <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _9\"></span>other <span class=\"_ _8\"></span>comprehensive <span class=\"_ _9\"></span>income\u2019, <span class=\"_ _9\"></span>\u2018Financial <span class=\"_ _8\"></span>investments <span class=\"_ _9\"></span>measured <span class=\"_ _9\"></span>at <span class=\"_ _8\"></span>amortised <span class=\"_ _9\"> </span>cost\u2019 <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>\u2018Loa<span class=\"_ _2\"></span><span class=\"ff1\">ns <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span>advances to <span class=\"_ _2\"></span>banks\u2019, <span class=\"_ _2\"></span>an internal c<span class=\"_ _2\"></span>redit risk <span class=\"_ _2\"></span>grade i<span class=\"_ _2\"></span>s assigned <span class=\"_ _2\"></span>on the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of external <span class=\"_ _2\"></span>credit ratings. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>the event <span class=\"_ _2\"></span>that an <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"ff1\">xposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not<span class=\"_ _6b\"> </span></span>externally rated<span class=\"_ _1\"></span>, internal credit risk <span class=\"_ _1\"></span>grades are <span class=\"_ _1\"></span>assigned by reference to <span class=\"_ _1\"></span>sovereign e<span class=\"_ _1\"></span>xternal credit rating<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>and an <span class=\"_ _1\"></span>in-depth analysis of <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>issuer. The three-stage <span class=\"_ _1\"></span>model for <span class=\"_ _1\"></span>staging IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>outlines <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>\u2018three<span class=\"ff1\">-</span>stage\u2019 <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>impairmen<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>quality <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>driver <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the measurement <span class=\"_ _1\"></span>of ECLs relate<span class=\"_ _1\"></span>s to th<span class=\"_ _1\"></span>e leve<span class=\"_ _1\"></span>l of cred<span class=\"_ _1\"></span>it risk <span class=\"_ _1\"></span>for each e<span class=\"_ _1\"></span>xposure an<span class=\"_ _1\"></span>d, as <span class=\"_ _1\"></span>a result, <span class=\"_ _1\"></span>an assessment <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>change in credit ri<span class=\"_ _1\"></span>sk over the <span class=\"_ _2\"></span>expected <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>core <span class=\"_ _2\"></span>element <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>determining <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>staging <span class=\"_ _2\"></span>cri<span class=\"_ _2\"></span>teria <span class=\"_ _2\"></span>under <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>9. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>three <span class=\"_ _4\"></span>stages <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRS<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>as follows: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Stage 1 <span class=\"_ _2\"></span>- <span class=\"_ _4\"></span><span class=\"ff3\">Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnificant i<span class=\"_ _2\"></span>ncrease <span class=\"_ _2\"></span>in cr<span class=\"_ _2\"></span>edit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>(\u201cSICR\u201d) <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>hav<span class=\"_ _2\"></span></span><span class=\"lsd\">e </span></span></span>\u201clow <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk\u201d <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>classified <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1. <span class=\"_ _2\"></span>12<span class=\"_ _2\"></span><span class=\"ff1\">-month <span class=\"_ _2\"></span>ECLs <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recorded <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>measure <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>expected <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>that </span>result from default events that are possible within 12 months after the reportin<span class=\"_ _1\"></span>g date;<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Stage<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2 <span class=\"_ _8\"></span>- <span class=\"_ _8\"></span>Financial <span class=\"_ _8\"></span>instruments <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>experienced <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>SICR <span class=\"_ _8\"></span>since <span class=\"_ _8\"></span>initial <span class=\"_ _8\"></span>recognition <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>Stage <span class=\"_ _8\"></span>2. <span class=\"_ _8\"></span>Lifetime <span class=\"_ _8\"></span>ECL<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>are </span></span>recorded <span class=\"_ _5\"> </span>to  me<span class=\"_ _1\"></span>asure <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>expected  loss<span class=\"_ _1\"></span>es  that <span class=\"_ _9\"> </span>re<span class=\"_ _2\"></span>sult <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>all  possib<span class=\"_ _1\"></span>le  de<span class=\"_ _1\"></span>fault  e<span class=\"_ _1\"></span>vents  over <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _5\"> </span>expected <span class=\"_ _5\"> </span>life <span class=\"_ _5\"> </span>of  the <span class=\"_ _5\"> </span>financial<span class=\"_ _2\"></span> instrument; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Stage <span class=\"_ _2\"></span>3 <span class=\"_ _2\"></span>- <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>demonstrate <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>evidence <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>impairment, <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>default <span class=\"_ _4\"></span>or </span></span>credit-impaired, are classified in Stage 3, also requiring the me<span class=\"_ _1\"></span>asurement of lifetime ECLs.<span class=\"_ _2\"></span> Purchased <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>originated <span class=\"_ _1\"></span>credit-<span class=\"ff3\">impaired <span class=\"_ _7\"></span>(\u201cPOCI\u201d) fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>asse<span class=\"_ _2\"></span>ts <span class=\"_ _7\"></span>are th<span class=\"_ _1\"></span>ose <span class=\"_ _7\"></span>financial assets <span class=\"_ _7\"></span>that <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _7\"></span>on in<span class=\"_ _1\"></span>itial <span class=\"_ _1\"></span>recognition. </span></span>The ECL in respect of such exposures is always measured on a lifetime basis.  The following diagram summarises the<span class=\"_ _1\"></span> impairment requirements under IFRS 9:<span class=\"_ _2\"></span> The key judgements and assumptions adopted by the Group in addressing the requi<span class=\"_ _1\"></span>rements of the standard are outlined below. <span class=\"_ _2\"></span> Significant increase<span class=\"_ _1\"></span> in credit risk When de<span class=\"_ _2\"></span>termining whether <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>increased <span class=\"_ _2\"></span>significantly <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>initial recognition,<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the Gro<span class=\"_ _2\"></span>up considers <span class=\"_ _9\"> </span>reasonable <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>supportable <span class=\"_ _9\"> </span>information <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>releva<span class=\"_ _2\"></span>nt <span class=\"_ _9\"></span>and <span class=\"_ _9\"> </span>available <span class=\"_ _9\"> </span>wit<span class=\"_ _2\"></span>hout <span class=\"_ _9\"></span>undue <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>st <span class=\"_ _9\"></span>or <span class=\"_ _9\"> </span>effort. <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>his <span class=\"_ _9\"></span>inclu<span class=\"_ _2\"></span>des <span class=\"_ _9\"> </span>bo<span class=\"_ _2\"></span>th quantitative <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>qualitative <span class=\"_ _8\"></span>information <span class=\"_ _8\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>analysis, <span class=\"_ _8\"></span>based <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>historical <span class=\"_ _8\"></span>exp<span class=\"_ _2\"></span>erience, <span class=\"_ _8\"></span>expert <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>judgement <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>forward<span class=\"_ _2\"></span>-looking information. The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>assesses <span class=\"_ _4\"></span>whether <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>increased <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>itial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>reporting <span class=\"_ _4\"></span>dat<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>consid<span class=\"_ _2\"></span>ering <span class=\"_ _8\"></span>the change <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>risk <span class=\"_ _7\"></span>of defaul<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ccurring <span class=\"_ _7\"></span>over <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>remaining <span class=\"_ _7\"></span>life <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>instrument. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>assessment <span class=\"_ _1\"></span>explicitly <span class=\"_ _7\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>imp<span class=\"_ _2\"></span>licitly <span class=\"_ _3c\"></span>compar<span class=\"_ _2\"></span>es the risk of <span class=\"_ _2\"></span>default occurring at <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>date compared with <span class=\"_ _2\"></span>that at initial <span class=\"_ _2\"></span>recognition, taking into <span class=\"_ _2\"></span>account informatio<span class=\"_ _4\"></span>n about p<span class=\"_ _2\"></span>ast<span class=\"_ _1\"></span> events, current conditions and future economic conditions<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span> The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>uses <span class=\"_ _7\"></span>tw<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>riteria <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>determining whether <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>has been <span class=\"_ _7\"></span>a significant in<span class=\"_ _1\"></span>crease in <span class=\"_ _7\"></span>credit risk <span class=\"_ _7\"></span>since initial recognition: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a quantitative te<span class=\"_ _2\"></span>st based <span class=\"_ _2\"></span>on changes <span class=\"_ _2\"></span>in in<span class=\"_ _2\"></span>ternal credit <span class=\"_ _2\"></span>risk grades<span class=\"_ _2\"></span> and, <span class=\"_ _2\"></span>by extension, <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>conditional fo<span class=\"_ _2\"></span>rward<span class=\"_ _2\"></span>-looking point-<span class=\"_ _6b\"> </span></span></span>in<span class=\"ls0\">-<span class=\"ff3\">time (\u201cPiT\u201d) PDs of obligors; and</span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>tative indicators, primarily based on delinquency using a backstop of 30 days past due. </span></span>It <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>multiple <span class=\"_ _2\"></span>exposures <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same <span class=\"_ _2\"></span>obligor <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>classified under <span class=\"_ _4\"></span>different <span class=\"_ _2\"></span>stages. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>occur <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Gr<span class=\"_ _2\"></span>oup <span class=\"_ _2\"></span>holds exposures <span class=\"_ _2\"></span>originated <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>differing <span class=\"_ _4\"></span>points <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>thereby <span class=\"_ _4\"></span>potentially <span class=\"_ _4\"></span>giving <span class=\"_ _2\"></span>rise <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>differing <span class=\"_ _4\"></span>default <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>rec<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>gnition, <span class=\"_ _2\"></span>causing <span class=\"_ _4\"></span>a variation in the relative increase in cred<span class=\"_ _1\"></span>it risk since origination between the different instruments.<span class=\"_ _2\"></span> Determining <span class=\"_ _1\"></span>whether <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>increase in <span class=\"_ _7\"></span>credit risk <span class=\"_ _7\"></span>is significant <span class=\"_ _1\"></span>depends on <span class=\"_ _7\"></span>the characteristi<span class=\"_ _1\"></span>cs of <span class=\"_ _7\"></span>the financial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>and the borrower,<span class=\"_ _1\"></span> as well as the geographical region in which the borrower operates.<span class=\"_ _6b\"> </span>For  the <span class=\"_ _6\"> </span>purposes  o<span class=\"_ _2\"></span>f  t<span class=\"_ _2\"></span>he  quantitative <span class=\"_ _6\"> </span>SICR  assessment, <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Group  has <span class=\"_ _6\"> </span>adopted <span class=\"_ _6\"> </span>a  rati<span class=\"_ _2\"></span>ngs-<span class=\"_ _2\"></span>based  approach <span class=\"_ _6\"> </span>(i.e.  ba<span class=\"_ _2\"></span>sed  on <span class=\"_ _6\"> </span>notch deterioration). Due <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the lack<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>internal <span class=\"_ _2\"></span>history o<span class=\"_ _2\"></span>f defaults, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>uses a <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>modelling solution <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">Moody\u2019s <span class=\"_ _2\"></span></span>in case of the Local Corporate Len<span class=\"_ _1\"></span>ding, Real Estate, Trade<span class=\"_ _1\"></span> Finance and th<span class=\"_ _1\"></span>e Bank\u2019s Factoring portfolios and<span class=\"_ _1\"></span> internally developed<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">scorecards </span>in case of <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _1\"></span>Factoring exposures <span class=\"_ _1\"></span>at subsidiary level in <span class=\"_ _1\"></span>order to <span class=\"_ _1\"></span>assign internal credit <span class=\"_ _1\"></span>risk grades to obli<span class=\"ff1\">gors and facilities at th<span class=\"_ _1\"></span>e </span>date <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>assessment. As<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>explained previously, <span class=\"_ _7\"></span>these <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>ternal <span class=\"_ _7\"></span>credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>grades <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>derived <span class=\"_ _7\"></span>by: <span class=\"_ _1\"></span>(i) <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>nchmarki<span class=\"ff3\">ng <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>bligor\u2019s </span>financial i<span class=\"_ _1\"></span>nformation (in <span class=\"_ _1\"></span>case of Local <span class=\"_ _1\"></span>Corporate Lendi<span class=\"_ _1\"></span>ng, Trade <span class=\"_ _1\"></span>Finance, Factoring <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d syndicated lending exposu<span class=\"_ _1\"></span>res) or project <span class=\"_ _1\"></span>specific information <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Real <span class=\"_ _2\"></span>Estate <span class=\"_ _2\"></span>exposures) <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>those <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>underlying <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>dataset; <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>(ii)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>applying <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>sc<span class=\"_ _2\"></span>orecard <span class=\"_ _4\"></span>to adjust the credit s<span class=\"_ _1\"></span>core to better reflect obligor-specific peculiarities. For rated e<span class=\"_ _1\"></span>xposures the SICR assessment is<span class=\"_ _1\"></span> based on the change in the <span class=\"_ _4\"></span>external <span class=\"_ _8\"></span>rating <span class=\"_ _9\"></span>since <span class=\"_ _4\"></span>origination. <span class=\"_ _9\"></span>Adjustments <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>also <span class=\"_ _8\"></span>made <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>apture<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>country- <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>industry<span class=\"_ _2\"></span>-specific <span class=\"_ _4\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>characteristics<span class=\"_ _2\"></span> impacting the credit risk of a particular obligor.  Obligor-specific credit scores are<span class=\"_ _1\"></span> then mapped to an un<span class=\"_ _1\"></span>conditional PiT PD. A forward-looking, probability weighte<span class=\"_ _1\"></span>d PiT PD estimated by the mode<span class=\"_ _1\"></span>l is determined <span class=\"_ _1\"></span>through the application <span class=\"_ _1\"></span>of multiple <span class=\"_ _1\"></span>forward<span class=\"_ _2\"></span>-looking <span class=\"_ _1\"></span>macroeconomic scenarios and th<span class=\"_ _1\"></span>en mapped to an implied default rating, which adopts<span class=\"_ _1\"></span> Moody\u2019s public ratings agency scale termin<span class=\"_ _1\"></span>ology from C up to Aaa. When pe<span class=\"_ _1\"></span>rforming the SICR asses<span class=\"ff1\">sm<span class=\"_ _2\"></span>ent, </span>the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>compares <span class=\"_ _7\"></span>the imp<span class=\"_ _1\"></span>lied <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ating <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>origination <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>implied ratin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>at the<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span>porting <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>determines <span class=\"_ _1\"></span>the di<span class=\"_ _1\"></span>fference <span class=\"_ _7\"></span>in n<span class=\"_ _1\"></span>otches between them. The Group\u2019s staging crite<span class=\"_ _1\"></span>ria is therefore deemed to be based on a ratings/notch deterioration approach.<span class=\"_ _2\"></span><span class=\"ff1\"> </span>The <span class=\"_ _2\"></span>quantitative <span class=\"_ _4\"></span>SICR <span class=\"_ _2\"></span>staging <span class=\"_ _4\"></span>decision <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>relative <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>reshold <span class=\"_ _2\"></span>approach, <span class=\"_ _4\"></span>which <span class=\"_ _2\"></span>involves <span class=\"_ _4\"></span>calculating <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>magnitude <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>fference between <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>eporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>rating and <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rigination <span class=\"_ _7\"></span>date rating bas<span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the dete<span class=\"_ _1\"></span>rioration in <span class=\"_ _7\"></span>the number <span class=\"_ _1\"></span>of notche<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>betw<span class=\"_ _2\"></span>een <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>wo ratings. As a <span class=\"_ _2\"></span>general indicator, <span class=\"_ _2\"></span>the credit risk o<span class=\"_ _2\"></span>f a particular <span class=\"_ _2\"></span>exposure is deemed <span class=\"_ _2\"></span>to have increased <span class=\"_ _2\"></span>significantly since <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial recognition if, based on the Group\u2019s quantitative modelling, there<span class=\"_ _1\"></span> is a two<span class=\"_ _2\"></span><span class=\"ff1\">-notch deterioration from the rating at origination.  </span>Although <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>adopted <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>ratings<span class=\"_ _2\"></span>-based <span class=\"_ _4\"></span>approach <span class=\"_ _8\"></span>(i.e. <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>notch <span class=\"_ _8\"></span>deterioration) <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>its <span class=\"_ _4\"></span>SICR <span class=\"_ _4\"></span>asse<span class=\"_ _2\"></span>ssment, <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>implied rating is represen<span class=\"_ _1\"></span>ted by an underlying PD. In this<span class=\"_ _1\"></span> respect, the objective of the asses<span class=\"_ _1\"></span>sment is to identify whethe<span class=\"_ _1\"></span>r a significant increase in credit <span class=\"_ _8\"></span>risk <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>ccurred <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>an <span class=\"_ _9\"> </span>exposure <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>comparing <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>implied <span class=\"_ _8\"></span>rating <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>da<span class=\"_ _2\"></span>te <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>implied <span class=\"_ _8\"></span>rating <span class=\"_ _9\"></span>at <span class=\"_ _9\"> </span>initial recognition. Credit <span class=\"_ _1\"></span>risk may also <span class=\"_ _1\"></span>be dee<span class=\"_ _1\"></span>med to have i<span class=\"_ _1\"></span>ncreased signi<span class=\"_ _1\"></span>ficantly since ini<span class=\"_ _1\"></span>tial recognition b<span class=\"_ _1\"></span>ased on quali<span class=\"_ _1\"></span>tative factors <span class=\"_ _1\"></span>linked <span class=\"ff3\">to the Group\u2019s </span>credit risk <span class=\"_ _1\"></span>management processes that may <span class=\"_ _1\"></span>not otherwise be <span class=\"_ _1\"></span>fully reflected in i<span class=\"_ _1\"></span>ts quantitative analysis <span class=\"_ _1\"></span>on a timely basis. This will be the case <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>exposures that <span class=\"_ _2\"></span>meet <span class=\"_ _2\"></span>certain <span class=\"_ _2\"></span>heightened <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>criteria, <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>as placement <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>watch <span class=\"_ _2\"></span>list. <span class=\"_ _2\"></span>Such <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>factors <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on expert judgment and relevant historical experiences and exposures which are<span class=\"_ _1\"></span> categorised on the w<span class=\"_ _2\"></span>atch list are downgraded to Stage 2. As a backs<span class=\"_ _1\"></span>top, the Group <span class=\"_ _1\"></span>considers that a <span class=\"_ _1\"></span>significant increase in <span class=\"_ _1\"></span>credit risk occurs <span class=\"_ _1\"></span>no later than <span class=\"_ _1\"></span>when an asset is <span class=\"_ _1\"></span>more than<span class=\"_ _2\"></span> 30 days <span class=\"_ _1\"></span>past due. Days past due are determined <span class=\"_ _2\"></span>by counting the number of days since the earliest elapsed d<span class=\"_ _2\"></span>ue date in respect of wh<span class=\"_ _2\"></span>ich a schedu<span class=\"_ _2\"></span>led payment <span class=\"_ _7\"></span>has <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>been <span class=\"_ _1\"></span>received. <span class=\"_ _7\"></span>Due <span class=\"_ _7\"></span>dates <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>determined <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ithout <span class=\"_ _7\"></span>considering <span class=\"_ _7\"></span>any <span class=\"_ _1\"></span>grace <span class=\"_ _7\"></span>period <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>might <span class=\"_ _7\"></span>be avai<span class=\"_ _1\"></span>lable <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>orrower. The Group<span class=\"_ _1\"></span> applies a <span class=\"_ _1\"></span>further b<span class=\"_ _1\"></span>ackstop when <span class=\"_ _1\"></span>the rating <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> obligor re<span class=\"_ _1\"></span>aches a <span class=\"_ _1\"></span>level that <span class=\"_ _7\"></span>is equivalent to a facility in <span class=\"_ _1\"></span>arrears. A<span class=\"_ _1\"></span> significant increase in credit risk occurs where the obligor is internall<span class=\"_ _1\"></span>y graded below 7-.<span class=\"_ _2\"></span> If <span class=\"_ _4\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>ev<span class=\"_ _2\"></span>idence <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>lative <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>cognition, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>allow<span class=\"_ _2\"></span>ance <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>an instrument return to being <span class=\"_ _2\"></span>measured as 12-<span class=\"ff3\">month ECL<span class=\"_ _2\"></span>. Where the SICR <span class=\"_ _2\"></span>was initially determined using the Group\u2019s quan<span class=\"_ _2\"></span></span>titative criteria (i.e., deterioration <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rating), the <span class=\"_ _2\"></span>exposure i<span class=\"_ _2\"></span>s deemed <span class=\"_ _2\"></span>to have <span class=\"_ _2\"></span>cured <span class=\"_ _2\"></span>only if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>evidence of <span class=\"_ _2\"></span>an i<span class=\"_ _2\"></span>mprovement in <span class=\"_ _2\"></span>the impl<span class=\"_ _4\"></span>ied <span class=\"_ _2\"></span>default rating <span class=\"_ _8\"></span>(<span class=\"_ _2\"></span>instrument <span class=\"_ _9\"></span>should <span class=\"_ _9\"></span>evidence <span class=\"_ _9\"></span>an <span class=\"_ _8\"></span>im<span class=\"_ _2\"></span>plied <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>efault <span class=\"_ _8\"></span>rat<span class=\"_ _2\"></span>ing <span class=\"_ _9\"></span>which <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>at <span class=\"_ _9\"></span>worst <span class=\"_ _9\"></span>one <span class=\"_ _8\"></span>notch <span class=\"_ _5\"> </span>lower <span class=\"_ _9\"></span>than <span class=\"_ _8\"></span>t<span class=\"_ _4\"></span>he <span class=\"_ _9\"></span>original <span class=\"_ _9\"> </span>inception <span class=\"_ _9\"></span>rating (reflecting <span class=\"_ _5\"> </span>worse <span class=\"_ _5\"> </span>credit <span class=\"_ _5\"> </span>quality <span class=\"_ _5\"> </span>compared <span class=\"_ _5\"> </span>to  the <span class=\"_ _5\"> </span>date <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition <span class=\"_ _5\"> </span>but <span class=\"_ _5\"> </span>better <span class=\"_ _5\"> </span>credit <span class=\"_ _5\"> </span>quality <span class=\"_ _5\"> </span>compared <span class=\"_ _5\"> </span>to  the <span class=\"_ _9\"> </span>tw<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>-notch downgrade required to migrate an exposure into Stage 2) in order to trigg<span class=\"_ _1\"></span>er a reclassification from <span class=\"_ _2\"></span>Stage 2 to Stage 1). Some <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>SICR <span class=\"_ _4\"></span>indicators, <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>days <span class=\"_ _2\"></span>past <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>forbearance, <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>indicative <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>increased <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>per<span class=\"_ _4\"></span>sists after the <span class=\"_ _1\"></span>indicator itself has ceased <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> exist. <span class=\"_ _1\"></span>In the case that <span class=\"_ _1\"></span>SICR status is triggered <span class=\"_ _1\"></span>by the number of days <span class=\"_ _7\"></span>pa<span class=\"_ _2\"></span>st due an<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>no forbearance has been granted, any instrument that is no longer 30-days past due can be reclassified to Stage 1 <span class=\"_ _2\"></span>when: (i) all contr<span class=\"_ _1\"></span>actual arrears have been <span class=\"_ _4\"></span>remediated <span class=\"_ _4\"></span>(N<span class=\"_ _2\"></span>il <span class=\"_ _4\"></span>days <span class=\"_ _8\"></span>past <span class=\"_ _4\"></span>due); <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>(i<span class=\"_ _2\"></span>i) <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>further <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-payment <span class=\"_ _8\"></span>has <span class=\"_ _8\"></span>been <span class=\"_ _4\"></span>observed <span class=\"_ _8\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _9\"></span>minimum <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>90<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>days. <span class=\"_ _4\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>case <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f forbearance, the Group follows two distinct p<span class=\"_ _1\"></span>athways. An exposure that is performing (i.e. no material pas<span class=\"_ _1\"></span>t dues of more than 90 days) at <span class=\"_ _2\"></span>the tim<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is gra<span class=\"_ _2\"></span>nted <span class=\"_ _2\"></span>forbearance <span class=\"_ _2\"></span>(\u2018performing forbor<span class=\"_ _2\"></span>ne\u2019) must <span class=\"_ _2\"></span>pass <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>probation <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span><span class=\"ff1\">o <span class=\"_ _2\"></span>years, <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>is </span>classified <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>Stage <span class=\"_ _4\"></span>2, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>order <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>demonstrate <span class=\"_ _4\"></span>good <span class=\"_ _4\"></span>behaviour <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>provide <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>declined <span class=\"_ _4\"></span>sufficien<span class=\"_ _2\"></span>tly. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>this respect, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Stage 2 <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>pass probation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>upgraded to<span class=\"_ _2\"></span> Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>least two <span class=\"_ _2\"></span>years <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>passed since <span class=\"_ _2\"></span>downgrade <span class=\"_ _2\"></span>to Stage <span class=\"_ _1\"></span>2 and if <span class=\"_ _1\"></span>the borrower <span class=\"_ _1\"></span>has demonstrated <span class=\"_ _1\"></span>satisfactory performance <span class=\"_ _1\"></span>throughout that p<span class=\"_ _1\"></span>eriod.  An <span class=\"_ _1\"></span>exposure that <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s non-performing at the <span class=\"_ _8\"></span>time <span class=\"_ _9\"> </span>it <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>granted <span class=\"_ _9\"></span>forbearance <span class=\"_ _9\"></span>(\u2018non<span class=\"ff1\">-</span>performing <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>rborne\u2019) <span class=\"_ _8\"></span>must <span class=\"_ _9\"></span>pas<span class=\"ff1\">s <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ure <span class=\"_ _8\"></span>period <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>one <span class=\"_ _8\"></span>year, <span class=\"_ _9\"> </span>during <span class=\"_ _8\"></span>which <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>exposure <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> </span>classified <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>3, <span class=\"_ _4\"></span>following <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>becomes <span class=\"_ _4\"></span>performing <span class=\"_ _4\"></span>forbo<span class=\"_ _2\"></span>rne <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>must <span class=\"_ _8\"></span>pass <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>two <span class=\"_ _4\"></span>year <span class=\"_ _4\"></span>probation <span class=\"_ _4\"></span>period, <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>which<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>it <span class=\"_ _4\"></span>is<span class=\"_ _2\"></span> classified as Stage 2, before it can be upgraded to S<span class=\"_ _1\"></span>tage 1.<span class=\"_ _2\"></span> When <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>have<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>modified, <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>criteria <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>recognising <span class=\"_ _4\"></span>lifet<span class=\"_ _2\"></span>ime <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>longe<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>met includes a history of up-<span class=\"ls10\">to</span>-date payment performance against the modified contractual terms.<span class=\"_ _6b\"> </span>IFRS <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>allow<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>low <span class=\"_ _8\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xpedient <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>staging <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>urposes. <span class=\"_ _4\"></span>Under <span class=\"_ _4\"></span>this <span class=\"_ _8\"></span>expedient, <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>entity <span class=\"_ _4\"></span>m<span class=\"_ _2\"></span>ay <span class=\"_ _4\"></span>assume <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>sk <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>a financial instrument <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>not increased <span class=\"_ _2\"></span>significantly <span class=\"_ _2\"></span>since initial <span class=\"_ _2\"></span>recognition if <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is determined <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>have low<span class=\"_ _2\"></span> credit risk <span class=\"_ _2\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>reporting <span class=\"_ _4\"></span>date. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>considers <span class=\"_ _4\"></span>\u201clow <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk\u201d <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>case <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>selected <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>(for <span class=\"_ _4\"></span>exa<span class=\"_ _2\"></span><span class=\"ff1\">mple <span class=\"_ _4\"></span>listed </span>bonds and c<span class=\"_ _2\"></span>ounterparties to whi<span class=\"_ _2\"></span>ch an external <span class=\"_ _2\"></span>credit rating has<span class=\"_ _2\"></span> been assigned <span class=\"_ _2\"></span>by an <span class=\"_ _2\"></span>external credit ra<span class=\"_ _4\"></span>ting agency) <span class=\"_ _2\"></span>with an <span class=\"_ _2\"></span>investment<span class=\"_ _1\"></span> grade credit rating (BBB<span class=\"_ _2\"></span>- and bet<span class=\"_ _2\"></span>ter) assigned by at lea<span class=\"_ _2\"></span>st one major <span class=\"_ _2\"></span>external credit rating agency<span class=\"_ _2\"></span>. Should <span class=\"_ _2\"></span>the external credit rating <span class=\"_ _2\"></span>of a financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>fall <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>grade <span class=\"_ _2\"></span>threshold, <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>deemed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>suffered <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>SICR, <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>int <span class=\"_ _2\"></span>the instrument will be re-classified as a Stage 2 exposure, moving from a 12-month to a lifetime ECL calculation. Definition of default<span class=\"_ _1\"></span> In order to assess whether there has been an increase in credit risk of a financial instrument since initial recogniti<span class=\"_ _1\"></span>on, cha<span class=\"_ _2\"></span>nges in default risk are considered over the remaining life of the financial instrument. The definition of default is therefore critical to the application of IFRS 9 requirements. However, IFRS 9 d<span class=\"_ _1\"></span>oes not specifically de<span class=\"_ _1\"></span>fine default, but requires<span class=\"_ _1\"></span> the Group to apply a definition th<span class=\"_ _1\"></span>at <span class=\"_ _2\"></span>is consistent with the definition used for internal credit risk man<span class=\"_ _1\"></span>agement purposes.<span class=\"_ _2\"></span> The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>app<span class=\"_ _2\"></span>lies <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>definition <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>default <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>consistent <span class=\"_ _8\"></span>man<span class=\"_ _2\"></span>ner <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>internal <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>ma<span class=\"_ _2\"></span>nagement <span class=\"_ _8\"></span>practice, <span class=\"_ _8\"></span>which <span class=\"_ _9\"></span>defin<span class=\"_ _2\"></span>ition considers both qualitative and quantitative factors. In this<span class=\"_ _1\"></span> respect, the Group considers a financial asset to be in default <span class=\"_ _2\"></span>when: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the borrower is <span class=\"_ _2\"></span>unlikely to pay <span class=\"_ _2\"></span>its credit obligations to <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>in full, <span class=\"_ _2\"></span>without recourse by <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>to actions such a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>realising </span></span>security (if any is held); \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the b<span class=\"_ _1\"></span>orrower is more than 90 days past due on any materi<span class=\"_ _1\"></span>al credit obligation to the Group. Overdrafts are conside<span class=\"_ _1\"></span>red as being <span class=\"_ _2\"></span>past </span></span>due once <span class=\"_ _2\"></span>the cu<span class=\"_ _2\"></span>stomer has <span class=\"_ _2\"></span>breached an <span class=\"_ _2\"></span>advised lim<span class=\"_ _2\"></span>it or <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>been advised <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>limit <span class=\"_ _2\"></span>smaller than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>current amou<span class=\"_ _2\"></span>nt outstandin<span class=\"_ _2\"></span>g;<span class=\"_ _2\"></span> or<span class=\"ls0\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">it is becoming probable that t<span class=\"_ _2\"></span>he borrower will <span class=\"_ _2\"></span>restr<span class=\"_ _1\"></span>ucture the ass<span class=\"_ _2\"></span>et as a result o<span class=\"_ _2\"></span>f bankruptcy due t<span class=\"_ _2\"></span>o the borrower\u2019s inabilit<span class=\"_ _2\"></span><span class=\"ff1\">y <span class=\"_ _2\"></span>to pay </span></span></span>its credit obligations. In assessing whether a borrower is in default, the Group considers the following indi<span class=\"_ _1\"></span>cators:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>tative: factors <span class=\"_ _2\"></span>which are <span class=\"_ _2\"></span>taken into co<span class=\"_ _2\"></span>nsideration include delinquency, br<span class=\"_ _2\"></span>eaches of co<span class=\"_ _2\"></span>venant, forbearance measures a<span class=\"_ _2\"></span>nd n<span class=\"_ _2\"></span><span class=\"ls3\">on</span>-<span class=\"_ _6b\"> </span></span></span>payment on another obligation of the same issuer to the<span class=\"_ _1\"></span> Group;<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quantitative<span class=\"_ _1\"></span>: this <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>based on <span class=\"_ _2\"></span>the ratings-based <span class=\"_ _2\"></span>approach described <span class=\"_ _2\"></span>earlier, with exposures <span class=\"_ _2\"></span>having an <span class=\"_ _2\"></span>implied rating <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Ca <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>below </span></span>being treated as defaulted. Inputs into th<span class=\"_ _1\"></span>e assessment of <span class=\"_ _1\"></span>whether a fin<span class=\"_ _1\"></span>ancial instrument is in<span class=\"_ _1\"></span> default and th<span class=\"_ _1\"></span>eir significance may vary <span class=\"_ _1\"></span>over time <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> reflect changes in circumstances. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>plemented<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>efinition <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>per <span class=\"_ _4\"></span>Article <span class=\"_ _2\"></span>178 <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Capital <span class=\"_ _4\"></span>Requirements <span class=\"_ _2\"></span>Reg<span class=\"_ _2\"></span>ulation <span class=\"_ _2\"></span>which stipulates <span class=\"_ _7\"></span>that a <span class=\"_ _7\"></span>default <span class=\"_ _1\"></span>shall <span class=\"_ _7\"></span>be considered <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>have <span class=\"_ _7\"></span>occurred when <span class=\"_ _7\"></span>either or <span class=\"_ _7\"></span>both <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>following <span class=\"_ _1\"></span>criteria <span class=\"_ _7\"></span>are present:<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>her<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>material credit obligations due by the o<span class=\"_ _2\"></span>bligor which are more <span class=\"_ _2\"></span>than 90 days past due and/or the obligor is <span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>idered as unlikely to pay <span class=\"_ _2\"></span>its credit<span class=\"_ _1\"></span> obligations without the realisation <span class=\"_ _2\"></span>of collateral. This definition is used fo<span class=\"_ _2\"></span>r the purpose of measuring <span class=\"_ _2\"></span>ECL and identifying a<span class=\"_ _2\"></span>ssets as <span class=\"_ _2\"></span>being credit-impaired. Therefore, the definitions of credit-impaired and default are al<span class=\"_ _2\"></span>igned so that Stage 3 exposures comprise loans that are considered defaulted or otherwise credi<span class=\"_ _1\"></span>t-impaired. <span class=\"_ _2\"></span> Exposures <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>cla<span class=\"_ _2\"></span>ssified <span class=\"_ _3c\"></span>as de<span class=\"_ _1\"></span>faulted <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>those <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>assigned <span class=\"_ _7\"></span>an <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nternal <span class=\"_ _3c\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>grade <span class=\"_ _7\"></span>of 9 <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>10. <span class=\"_ _7\"></span>Defaulted <span class=\"_ _7\"></span>exposures may also compris<span class=\"_ _1\"></span>e forborne <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ans <span class=\"_ _1\"></span>and ad<span class=\"_ _1\"></span>vances to customers<span class=\"_ _1\"></span> that have <span class=\"_ _7\"></span>been subject to a <span class=\"_ _1\"></span>change <span class=\"_ _1\"></span>in contractual cash<span class=\"_ _1\"></span> flows as <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>result of a concession which the Group would not otherwise consider, and<span class=\"_ _1\"></span> where it is probable that without <span class=\"_ _2\"></span>the concession the borrower would be unable to meet th<span class=\"_ _1\"></span>e contractual payment obl<span class=\"_ _1\"></span>igations in full, unless<span class=\"_ _1\"></span> the concession is insi<span class=\"_ _1\"></span>gnificant and <span class=\"_ _2\"></span>there<span class=\"_ _1\"></span> are no other indi<span class=\"_ _1\"></span>cators of impairment. Forborne lo<span class=\"_ _2\"></span>ans that are <span class=\"_ _2\"></span>classified as <span class=\"_ _2\"></span>credit-impaired w<span class=\"_ _2\"></span>ill continue to <span class=\"_ _2\"></span>be classified as <span class=\"_ _2\"></span>such until <span class=\"_ _2\"></span>there is <span class=\"_ _2\"></span>sufficient evidence to demonstrate a significant reduction in the risk of non-payment. An <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>not comprising <span class=\"_ _1\"></span>of forborne<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>oans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _1\"></span>is considered <span class=\"_ _7\"></span>to have <span class=\"_ _1\"></span>cured <span class=\"_ _7\"></span>from defaulted <span class=\"_ _1\"></span>status <span class=\"_ _1\"></span>when <span class=\"_ _1\"></span>it no <span class=\"_ _7\"></span>long<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>meets any <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> defaul<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>criteria for <span class=\"_ _7\"></span>a period of <span class=\"_ _7\"></span>90 consecutive <span class=\"_ _1\"></span>days. <span class=\"_ _1\"></span>When <span class=\"_ _1\"></span>forbearance <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easures <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>extended <span class=\"_ _1\"></span>to a <span class=\"_ _7\"></span>defaulted ins<span class=\"_ _2\"></span>trument, <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch instrument <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nsidered <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>cured <span class=\"_ _4\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>defaulted <span class=\"_ _4\"></span>status <span class=\"_ _8\"></span>when <span class=\"_ _8\"></span>it <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _4\"></span>me<span class=\"_ _2\"></span>ets <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>default <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>riteria <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>period<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>12 consecutive <span class=\"_ _7\"></span><span class=\"ff3\">months, <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>thereafter b<span class=\"_ _1\"></span>ecoming <span class=\"_ _7\"></span>a \u2018pe<span class=\"_ _1\"></span>rforming <span class=\"_ _7\"></span>forborne\u2019 e<span class=\"_ _1\"></span>xposure. <span class=\"_ _7\"></span>Performing <span class=\"_ _1\"></span>forborne <span class=\"_ _1\"></span>exposures <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span><span class=\"ff1\">e <span class=\"_ _7\"></span>cured <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>performing </span></span>status after 24 consecutive months of no events indicating financial distress.<span class=\"_ _6b\"> </span>Measurement <span class=\"_ _1\"></span>of expected credit l<span class=\"_ _1\"></span>oss<span class=\"ls1f\">es</span> ECLs are measured on <span class=\"_ _2\"></span>a 12-month or <span class=\"_ _2\"></span>a lifetime basis depending o<span class=\"_ _2\"></span>n whether a SICR has occ<span class=\"_ _2\"></span>urred<span class=\"_ _1\"></span> si<span class=\"_ _2\"></span>nce initial recognition or whether <span class=\"_ _2\"></span>an asset is considered to be credit-impaired. Specifically, ECLs are the discounted product of the following variab<span class=\"_ _1\"></span>les:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the <span class=\"_ _4\"></span>probability <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>default <span class=\"_ _8\"></span>(\u201cPD\u201d), <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>represents <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>likelihood <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>borrower <span class=\"_ _8\"></span>defaulting <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>its <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>obl<span class=\"_ _2\"></span>igation <span class=\"_ _4\"></span>(as <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span><span class=\"ff1\">er <span class=\"_ _8\"></span>the </span></span></span>\u2018definition of default\u2019 above), <span class=\"_ _2\"></span>either over the <span class=\"_ _2\"></span>next 12 months (\u201c12<span class=\"_ _2\"></span><span class=\"ff1\">-</span>mo<span class=\"_ _2\"></span>nth PD\u201d) or over <span class=\"_ _2\"></span>the remaining lifetime (\u201clifetime PD<span class=\"_ _2\"></span>\u201d<span class=\"ff1\">) of <span class=\"_ _2\"></span>the </span>obligation; \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the loss <span class=\"_ _2\"></span>given <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>(\u201cLGD\u201d), <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>represents the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>expectation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>defaulted exposure. <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span><span class=\"ff1\">GD <span class=\"_ _2\"></span>is </span></span></span>expressed a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>percentage <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>unit <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>(\u201cEAD\u201d). <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>estimation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>GD c<span class=\"_ _2\"></span>onsiders the <span class=\"_ _4\"></span>struc<span class=\"_ _2\"></span><span class=\"ff1\">ture </span>and <span class=\"_ _2\"></span>seniority o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>claim, <span class=\"_ _2\"></span>together with <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>nature an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>recoverability / <span class=\"_ _4\"></span>enforceability <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral and <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iated recover<span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>costs; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">exposure<span class=\"_ _1\"></span> at default (\u201cEAD\u201d), which represents the expected exposure in the event of a default.<span class=\"ff1\"> </span></span></span>ECL for exposures in Stage 1 is calculated by multiplying the 12-mo<span class=\"_ _2\"></span>nth PD by LGD and EAD. Lifetime ECL is calculated by multiplying the lifetime PD by LGD and EAD. In <span class=\"_ _1\"></span>measuring <span class=\"_ _7\"></span>E<span class=\"_ _2\"></span>CLs, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group adopts <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>delling <span class=\"_ _7\"></span>solution developed <span class=\"_ _7\"></span>by Moody\u2019s <span class=\"_ _1\"></span>Analytics. <span class=\"_ _7\"></span>W<span class=\"_ _2\"></span>hen <span class=\"_ _7\"></span>calculating the<span class=\"_ _1\"></span> Group\u2019s ECL, special considerations are <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>to assess <span class=\"_ _2\"></span>the impact <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>current and fo<span class=\"_ _2\"></span>recasted economic <span class=\"_ _2\"></span>conditions, as ex<span class=\"_ _2\"></span>plained in f<span class=\"_ _4\"></span>urther d<span class=\"_ _2\"></span>etail in note <span class=\"_ _7\"></span>4.2.1.7.<span class=\"_ _2\"></span> The<span class=\"_ _1\"></span> ECL <span class=\"_ _1\"></span>is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y projecting <span class=\"_ _1\"></span>the PD, <span class=\"_ _1\"></span>EAD and<span class=\"_ _1\"></span> LGD for <span class=\"_ _1\"></span>each futu<span class=\"_ _1\"></span>re month <span class=\"_ _7\"></span>and for each in<span class=\"_ _1\"></span>dividual <span class=\"_ _1\"></span>exposu<span class=\"_ _2\"></span>re. These three components <span class=\"_ _2\"></span>are multiplied <span class=\"_ _2\"></span>together and a<span class=\"_ _2\"></span>djusted for <span class=\"_ _2\"></span>the likelihood <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>survival (i.e. the <span class=\"_ _2\"></span>exposure has<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>prepaid or <span class=\"_ _2\"></span>defaulted in an <span class=\"_ _4\"></span>earlier <span class=\"_ _2\"></span>mont<span class=\"_ _2\"></span>h). <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _2\"></span>effectively <span class=\"_ _8\"></span>calculates <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ECL <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>future <span class=\"_ _4\"></span>period, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>then <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>scounted <span class=\"_ _2\"></span>back <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>reporting <span class=\"_ _9\"> </span>date <span class=\"_ _4\"></span>and summed. The discount rate used in the<span class=\"_ _1\"></span> ECL calculation is the original Effective Interest Rate (E<span class=\"_ _2\"></span>IR) or an approximation th<span class=\"_ _1\"></span>ereof. Probability of default<span class=\"_ _1\"></span><span class=\"fs0 fc0\"> </span>The <span class=\"_ _4\"></span>term <span class=\"_ _4\"></span>structure <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>PDs <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>llows <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>two<span class=\"_ _2\"></span>-staged <span class=\"_ _2\"></span>appro<span class=\"_ _2\"></span>ach. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>first <span class=\"_ _4\"></span>instance, <span class=\"_ _4\"></span>borrower<span class=\"_ _2\"></span>-specific <span class=\"_ _4\"></span>internal <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>grades <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>derived using the methodology <span class=\"_ _2\"></span>described in <span class=\"_ _2\"></span>note 4.2.1.2) are <span class=\"_ _2\"></span>mapped to <span class=\"_ _2\"></span>Moody\u2019s official <span class=\"_ _2\"></span>credit rating<span class=\"_ _2\"></span><span class=\"ff1\">-scale table. <span class=\"_ _2\"></span>Following this, <span class=\"_ _2\"></span>the resultant </span>credit rating <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>converted i<span class=\"_ _2\"></span>nto a <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>PD <span class=\"_ _2\"></span>term structure <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>Moody\u2019s <span class=\"_ _2\"></span>\u2018Rating to <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>PD\u2019 <span class=\"_ _2\"></span>converter, calibrated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>reference t<span class=\"_ _4\"></span><span class=\"ff1\">o <span class=\"_ _2\"></span>historical </span>default data obse<span class=\"_ _1\"></span>rved in the market. This is d<span class=\"_ _1\"></span>one through statistical models which an<span class=\"_ _1\"></span>alyse the data collected and g<span class=\"_ _1\"></span>enerate estimates of the PD of <span class=\"_ _2\"></span>exposures over the <span class=\"_ _2\"></span>remaining maturity <span class=\"_ _2\"></span>term and how <span class=\"_ _2\"></span>these are expected to <span class=\"_ _2\"></span>change as a<span class=\"_ _2\"></span> result of the <span class=\"_ _2\"></span>passage of time, <span class=\"_ _2\"></span>based on the obligor\u2019s implied rating, as well as country and industry information.<span class=\"ff1\">  </span>\u201cUnconditional\u201d PiT <span class=\"_ _2\"></span>PDs <span class=\"_ _2\"></span>refer to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>PD t<span class=\"_ _2\"></span>erm structure <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>historical information <span class=\"_ _2\"></span>and pr<span class=\"_ _2\"></span>ior to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>application of <span class=\"_ _2\"></span>forwar<span class=\"_ _4\"></span><span class=\"ff1\">d-looking </span>macroeconomic <span class=\"_ _2\"></span>scenarios. <span class=\"_ _2\"></span>Multiple forwa<span class=\"_ _2\"></span>rd-looking <span class=\"_ _2\"></span>macroeconomic <span class=\"_ _2\"></span>scenarios are <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pplied <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>unconditional PiT<span class=\"_ _2\"></span> PD <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ructure to estimate a forward-looking probability-<span class=\"ff3\">weighted \u201cconditional\u201d PiT PD at an obligor level.</span> For <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>majority <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>ilities <span class=\"_ _2\"></span>PDs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>upon <span class=\"_ _2\"></span>origination <span class=\"_ _4\"></span>date <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>eac<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>subsequent <span class=\"_ _4\"></span>reporting <span class=\"_ _4\"></span>date <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>oblig<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>level rather than at a <span class=\"_ _2\"></span>facility level. Therefore, at <span class=\"_ _2\"></span>any given date, multiple <span class=\"_ _2\"></span>facilities<span class=\"_ _1\"></span> attributable to <span class=\"_ _2\"></span>the same o<span class=\"_ _2\"></span>bligor are as<span class=\"_ _2\"></span>signed the same <span class=\"_ _2\"></span>PD, reflecting <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>condition <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>assessment. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>regard, <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>eren<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>ilities <span class=\"_ _2\"></span>with <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>same <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligor </span>originated <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>same <span class=\"_ _7\"></span>time <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>xpected <span class=\"_ _3c\"></span>to have <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _3c\"></span>i<span class=\"_ _2\"></span>dentical <span class=\"_ _7\"></span>PD <span class=\"_ _1\"></span>both <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rigination <span class=\"_ _7\"></span>date <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>well<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>as <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ubsequent <span class=\"_ _7\"></span>reporting <span class=\"_ _7\"></span>dates. <span class=\"_ _1\"></span>However, facilities with <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same <span class=\"_ _2\"></span>obligor <span class=\"_ _2\"></span>originated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>different tim<span class=\"_ _2\"></span>e interv<span class=\"_ _2\"></span>als c<span class=\"_ _2\"></span>an have <span class=\"_ _2\"></span>different <span class=\"_ _2\"></span>PDs <span class=\"_ _2\"></span>upon <span class=\"_ _2\"></span>origination, reflecting <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _2\"></span>borrower\u2019s </span>financial <span class=\"_ _7\"></span>condition <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>each re<span class=\"_ _1\"></span>spective <span class=\"_ _7\"></span>origination <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>whe<span class=\"_ _2\"></span>reas <span class=\"_ _7\"></span>identical <span class=\"_ _7\"></span>PDs are <span class=\"_ _7\"></span>determined <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>each <span class=\"_ _7\"></span>subsequent <span class=\"_ _1\"></span>reporting date in respect o<span class=\"_ _2\"></span>f all such fac<span class=\"_ _2\"></span>ilities. The exceptions to<span class=\"_ _2\"></span> the above r<span class=\"_ _2\"></span>elate to real estat<span class=\"_ _2\"></span>e lending exposures classified w<span class=\"_ _2\"></span>ithin<span class=\"_ _2\"></span> the R<span class=\"_ _2\"></span>eal Estate portfolio; <span class=\"_ _5\"> </span>shipping <span class=\"_ _9\"> </span>fi<span class=\"_ _2\"></span>nance <span class=\"_ _9\"> </span>fac<span class=\"_ _2\"></span>ilities <span class=\"_ _9\"> </span>and  finan<span class=\"_ _1\"></span>cial  in<span class=\"_ _1\"></span>struments <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at <span class=\"_ _5\"> </span>amortised <span class=\"_ _5\"> </span>cost <span class=\"_ _5\"> </span>and <span class=\"_ _5\"> </span>FVOCI, <span class=\"_ _5\"> </span>where <span class=\"_ _9\"> </span>ratings  an<span class=\"_ _1\"></span>d <span class=\"_ _5\"> </span>PDs <span class=\"_ _5\"> </span>are determined <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>fac<span class=\"_ _2\"></span>ility <span class=\"_ _8\"></span>level. <span class=\"_ _8\"></span>Therefore, <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>pos<span class=\"_ _2\"></span>sible <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>exposur<span class=\"_ _2\"></span>es <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>sam<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>borrower <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>have <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>different <span class=\"_ _8\"></span>rating <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>PD <span class=\"_ _8\"></span>both <span class=\"_ _9\"></span>at origination date and thereafter.<span class=\"_ _6b\"> </span>Loss given default<span class=\"_ _1\"></span><span class=\"fs0 fc0\"> </span>As <span class=\"_ _2\"></span>described <span class=\"_ _2\"></span>above, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>GD <span class=\"_ _2\"></span>represents <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>magnitude <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>likely <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>event <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>default <span class=\"_ _4\"></span>event. <span class=\"_ _2\"></span>It <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ifference between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>lows <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>expects <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>receive, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>operating <span class=\"_ _2\"></span>cash <span class=\"_ _8\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _2\"></span>or from <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>collateral. <span class=\"_ _2\"></span>It <span class=\"_ _2\"></span>takes i<span class=\"_ _2\"></span>nto ac<span class=\"_ _2\"></span>count the <span class=\"_ _2\"></span>mitigating <span class=\"_ _2\"></span>effect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>it is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be r<span class=\"_ _2\"></span>ealise<span class=\"_ _2\"></span>d an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time value <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>ney. <span class=\"_ _4\"></span>LGD <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>ECL <span class=\"_ _8\"></span>measurement <span class=\"_ _4\"></span>includes <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>future<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>economic <span class=\"_ _8\"></span>conditions <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>disc<span class=\"_ _4\"></span>ounting <span class=\"_ _4\"></span>back <span class=\"_ _8\"></span>from estimated time of default to reporting date using the original EIR or approximation thereof. The <span class=\"_ _8\"></span>Group <span class=\"_ _9\"></span>applies <span class=\"_ _9\"></span>unsecured <span class=\"_ _8\"></span>LGD <span class=\"_ _9\"> </span>rates <span class=\"_ _9\"></span>derived <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>statistical <span class=\"_ _9\"></span>models <span class=\"_ _8\"></span>developed <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>Moody\u2019s <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>benchmarking <span class=\"_ _8\"></span>exposu<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span><span class=\"ff1\">-specific </span>characteristics with the underlying dataset. The LGD model considers a series of variables including the debt structure, the <span class=\"_ _4\"></span>country and industry in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>borrower operates, <span class=\"_ _2\"></span>seniority of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>claim, a<span class=\"_ _2\"></span>nd the <span class=\"_ _2\"></span>borrower<span class=\"_ _2\"></span>-specific <span class=\"_ _2\"></span>PD. <span class=\"_ _2\"></span>For exposures <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within the <span class=\"_ _2\"></span>Real Estate <span class=\"_ _4\"></span>portfolio, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>prim<span class=\"_ _2\"></span>arily <span class=\"_ _2\"></span>secured <span class=\"_ _4\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>residential <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>/ <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmercial <span class=\"_ _2\"></span>real <span class=\"_ _8\"></span>estate, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>secured <span class=\"_ _4\"></span>LGD <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>erived <span class=\"_ _8\"></span>through <span class=\"_ _4\"></span>the application of adjustments to the unsecured LGD to reflect the collateral valu<span class=\"_ _1\"></span>e after taking into consideration pre-<span class=\"_ _2\"></span>determined haircuts.  For <span class=\"_ _8\"></span>certain <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>classified <span class=\"_ _9\"></span>within <span class=\"_ _4\"></span>the <span class=\"_ _9\"></span>Factoring <span class=\"_ _4\"></span>portfolio, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>purchases <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nsurance <span class=\"_ _8\"></span>cover <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>correspondent <span class=\"_ _9\"> </span>fac<span class=\"_ _2\"></span>tor import  cover <span class=\"_ _5\"> </span>from  foreign <span class=\"_ _5\"> </span>third-party  underwriters,  which<span class=\"_ _1\"></span>  provide <span class=\"_ _5\"> </span>insurance  cover  in<span class=\"_ _1\"></span>  respect <span class=\"_ _5\"> </span>of  losses <span class=\"_ _5\"> </span>up  to  a <span class=\"_ _5\"> </span>pre-determine<span class=\"ls1c\">d </span>percentage o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>each eligible <span class=\"_ _2\"></span>receivable. <span class=\"_ _2\"></span>Trade Finance <span class=\"_ _2\"></span>exposures <span class=\"_ _2\"></span>can, <span class=\"_ _2\"></span>depending <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the structure, <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>collateralised int<span class=\"_ _2\"></span>er alia<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>one <span class=\"_ _2\"></span>or more of the following: insurance policies that can be treated as guarantees; bank guarantees; credit insurance; and ca<span class=\"_ _2\"></span>sh margin. In this respect, the secured LGD is derived through the application of adjustments to the<span class=\"_ _1\"></span> unsecured LGD to reflect the collateral val<span class=\"_ _2\"></span><span class=\"ls9\">ue</span>. Syndicated <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>typically <span class=\"_ _8\"></span>unsecured, <span class=\"_ _8\"></span>although <span class=\"_ _8\"></span>there <span class=\"_ _9\"></span>might <span class=\"_ _4\"></span>b<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>instances <span class=\"_ _9\"></span>where <span class=\"_ _8\"></span>specific <span class=\"_ _8\"></span>collateral <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>requested <span class=\"_ _4\"></span>b<span class=\"_ _2\"></span>y <span class=\"_ _9\"> </span>the syndicate, such as charge<span class=\"_ _1\"></span>s over immovable property. Similarly, shipping fin<span class=\"_ _1\"></span>ance loans are typically secured b<span class=\"_ _1\"></span>y the vessel being financ<span class=\"_ _2\"></span>ed as <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>ell <span class=\"_ _8\"></span>as <span class=\"_ _9\"></span>related<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>vessel <span class=\"_ _8\"></span>insurance <span class=\"_ _9\"></span>cover. <span class=\"_ _8\"></span>In <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>cases, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>secured <span class=\"_ _8\"></span>LGD <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>derived <span class=\"_ _9\"></span>through <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>application <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>adjustments <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>the unsecured LGD to reflect the collateral value<span class=\"_ _1\"></span> after taking into consideration pre-<span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rmined haircuts. In addition, exposures across all <span class=\"_ _2\"></span>portfolios are in so<span class=\"_ _2\"></span>me instances also co<span class=\"_ _2\"></span>llaterali<span class=\"_ _1\"></span>sed by cash p<span class=\"_ _2\"></span>ledges. In this respect, <span class=\"_ _2\"></span>adju<span class=\"_ _2\"></span>stments to <span class=\"_ _2\"></span>the unsecured LGD are also applied to reflect these credit risk mitigation techn<span class=\"_ _1\"></span>iques.<span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>same mac<span class=\"_ _2\"></span>roeconomic modelling <span class=\"_ _2\"></span>elements used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>derive <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>PDs <span class=\"_ _2\"></span>are then <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>determine co<span class=\"_ _2\"></span>nditi<span class=\"_ _1\"></span>onal <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>LGDs. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>this reg<span class=\"_ _2\"></span>ard, macroeconomic cond<span class=\"_ _1\"></span>itioning is <span class=\"_ _7\"></span>applied to the <span class=\"_ _1\"></span>LGD term <span class=\"_ _1\"></span>structure<span class=\"_ _1\"></span> through <span class=\"_ _1\"></span>a modelled <span class=\"_ _1\"></span>correlation b<span class=\"_ _1\"></span>etween <span class=\"_ _1\"></span>PD and <span class=\"_ _1\"></span>LGD term <span class=\"_ _1\"></span>structures.<span class=\"_ _2\"></span> Exposure at defaul<span class=\"_ _1\"></span>t<span class=\"fs0 fc0\"> </span>The EAD <span class=\"_ _2\"></span>represents t<span class=\"_ _2\"></span>he expected <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>event <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>default. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group derives <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>EAD <span class=\"_ _2\"></span>by reference <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the current <span class=\"_ _2\"></span>exp<span class=\"_ _4\"></span>osure to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>counterparty <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimates <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>potential <span class=\"_ _2\"></span>further <span class=\"_ _4\"></span>drawdowns <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>off<span class=\"_ _2\"></span>-balance <span class=\"_ _2\"></span>sheet <span class=\"_ _2\"></span>commitments. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>EAD <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-balance sheet exposures <span class=\"_ _2\"></span>is equal <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>instrument\u2019s gross <span class=\"_ _2\"></span>carrying amou<span class=\"_ _2\"></span>nt at <span class=\"_ _2\"></span>the time o<span class=\"_ _2\"></span>f default. <span class=\"_ _2\"></span>For lending <span class=\"_ _2\"></span>commitments, the <span class=\"_ _2\"></span>EAD i<span class=\"_ _4\"></span><span class=\"ff1\">ncludes </span>current <span class=\"_ _9\"></span>and <span class=\"_ _9\"> </span>potential <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unts <span class=\"_ _9\"></span>that <span class=\"_ _9\"></span>may <span class=\"_ _9\"> </span>be <span class=\"_ _9\"> </span>drawn <span class=\"_ _9\"> </span>under <span class=\"_ _5\"> </span>the <span class=\"_ _9\"></span>contract, <span class=\"_ _9\"> </span>whereby <span class=\"_ _9\"> </span>expected <span class=\"_ _9\"> </span>potential <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>drawdow<span class=\"_ _2\"></span>ns <span class=\"_ _5\"> </span>are determined <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>estimated <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nversion <span class=\"_ _2\"></span>factors. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>guarantees, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>AD <span class=\"_ _2\"></span>reflects <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>probability <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>inancial guarantee becomes payable.  The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>measures <span class=\"_ _8\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>considering <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>default <span class=\"_ _8\"></span>over <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>maximum <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>period <span class=\"_ _8\"></span>(including <span class=\"_ _8\"></span>any <span class=\"_ _9\"></span>borrower\u2019s <span class=\"_ _8\"></span>extensio<span class=\"_ _2\"></span><span class=\"ff1 ls20\">n </span>options) du<span class=\"_ _1\"></span>ring which <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>expose<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>to credit <span class=\"_ _1\"></span>risk, e<span class=\"_ _1\"></span>ven if, <span class=\"_ _1\"></span>for credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>management purposes, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group considers <span class=\"_ _1\"></span>a longer period. The maximum <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>deemed <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reflect <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>right <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>require <span class=\"_ _4\"></span>repayment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>advance <span class=\"_ _8\"></span>or terminate a loan commitment or guarantee. Judgemental adjus<span class=\"_ _1\"></span>tments<span class=\"_ _6b\"> </span>Where <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>ppropriate, <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>G<span class=\"_ _2\"></span>roup <span class=\"_ _5\"> </span>makes <span class=\"_ _5\"> </span>adjustments <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>ECL <span class=\"_ _5\"> </span>estimate <span class=\"_ _5\"> </span>outside <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>regular <span class=\"_ _5\"> </span>modelling <span class=\"_ _5\"> </span>process <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>reflect<span class=\"_ _6b\"> </span>Management <span class=\"_ _2\"></span>judgements. <span class=\"_ _4\"></span>Changes <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>assumptions <span class=\"_ _4\"></span>underlying <span class=\"_ _2\"></span>these <span class=\"_ _4\"></span>judgemental <span class=\"_ _4\"></span>adjustments <span class=\"_ _4\"></span>could <span class=\"_ _4\"></span>materially <span class=\"_ _2\"></span>affect <span class=\"_ _4\"></span>ECL <span class=\"_ _4\"></span>within<span class=\"_ _6b\"> </span>the next 12 months. These adjustments include post-<span class=\"ff3\">model adjustments (\u201cPMA\u201d) and overlays.<span class=\"_ _6b\"> </span></span>PMAs are <span class=\"_ _7\"></span>adjustments to the <span class=\"_ _1\"></span>ECL b<span class=\"_ _1\"></span>alance as <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the ye<span class=\"_ _1\"></span>ar-end reporting <span class=\"_ _7\"></span>proces<span class=\"_ _2\"></span>s to <span class=\"_ _1\"></span>reflect <span class=\"_ _1\"></span>late up<span class=\"_ _1\"></span>dates <span class=\"_ _1\"></span>to market <span class=\"_ _1\"></span>data, known <span class=\"_ _1\"></span>model<span class=\"_ _6b\"> </span>deficiencies <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>expert <span class=\"_ _9\"> </span>credit <span class=\"_ _9\"></span>judgement. <span class=\"_ _9\"></span>They <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>usually <span class=\"_ _9\"> </span>calculated <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>allocated <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>granular <span class=\"_ _9\"> </span>level <span class=\"_ _9\"> </span>through <span class=\"_ _9\"></span>modelled <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span>nalysis,<span class=\"_ _6b\"> </span>calculated <span class=\"_ _9\"> </span>se<span class=\"_ _2\"></span>parately <span class=\"_ _9\"> </span>for  each<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economic <span class=\"_ _5\"> </span>scenario <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>where <span class=\"_ _5\"> </span>appropriate <span class=\"_ _9\"> </span>used  to <span class=\"_ _9\"> </span>adjust <span class=\"_ _5\"> </span>stage <span class=\"_ _5\"> </span>allocation <span class=\"_ _5\"> </span>outcomes. <span class=\"_ _9\"> </span>Overlays  are<span class=\"_ _6b\"> </span>adjustments to<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>he E<span class=\"_ _2\"></span>CL <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>outputs that <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _2\"></span>made out<span class=\"_ _2\"></span>side the <span class=\"_ _2\"></span>detailed <span class=\"_ _2\"></span>ECL <span class=\"_ _2\"></span>calculation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>process. <span class=\"_ _2\"></span>Thes<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>not<span class=\"_ _6b\"> </span>meet the Group\u2019s definition of PMAs because<span class=\"_ _1\"></span> they are not calculated at granular level through modelled analysis.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> has <span class=\"_ _1\"></span>internal governance frameworks <span class=\"_ _1\"></span>and controls<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>place to ass<span class=\"_ _1\"></span>ess th<span class=\"_ _1\"></span>e appropriateness of <span class=\"_ _1\"></span>all jud<span class=\"_ _1\"></span>gemental <span class=\"_ _1\"></span>adjustmen<span class=\"_ _2\"></span>ts. The<span class=\"_ _6b\"> </span>aim <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>incorporate <span class=\"_ _2\"></span>these <span class=\"_ _4\"></span>PMAs <span class=\"_ _4\"></span>into <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>ECL <span class=\"_ _4\"></span>models, <span class=\"_ _4\"></span>where <span class=\"_ _4\"></span>possible, <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>periodic <span class=\"_ _4\"></span>recalibration <span class=\"_ _2\"></span>an<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>model<span class=\"_ _6b\"> </span>assessment procedures.<span class=\"_ _6b\"> </span>Judgemental a<span class=\"_ _2\"></span>djustments <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ECL <span class=\"_ _2\"></span>estimate are <span class=\"_ _2\"></span>applied <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>order <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tor <span class=\"_ _2\"></span>in additional <span class=\"_ _2\"></span>facts <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>fully <span class=\"_ _2\"></span>incorporate<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>ECL models.<span class=\"_ _6b\"> </span>Total <span class=\"_ _2\"></span>judgemental adj<span class=\"_ _2\"></span>ustments a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 Decem<span class=\"_ _2\"></span>ber 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>given <span class=\"_ _2\"></span>rise <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>resulting <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cumulative im<span class=\"_ _2\"></span>pact <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>USD3,122,712 (2024: USD1,<span class=\"ls2\">700</span>,<span class=\"ls2\">000</span>) at Group level and USD2,022,712 (2024: USD1,<span class=\"ls2\">336</span>,<span class=\"ls2\">665</span>) at Bank level.<span class=\"_ _6b\"> </span>Credit-impaired exp<span class=\"_ _1\"></span>osures<span class=\"_ _6b\"> </span>For exposures <span class=\"_ _2\"></span>classified as <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _2\"></span>(\u201cdefaulted\u201d) exposures, <span class=\"_ _2\"></span>the Gr<span class=\"_ _2\"></span>oup estimates t<span class=\"_ _2\"></span>he expected <span class=\"_ _2\"></span>future c<span class=\"_ _2\"></span>ash flows <span class=\"_ _2\"></span>on an <span class=\"_ _2\"></span>individ<span class=\"_ _2\"></span><span class=\"ff1\">ual <span class=\"_ _2\"></span>basis<span class=\"_ _6b\"> </span></span>using <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>discounted <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>flow <span class=\"_ _8\"></span>(\u201cDCF\u201d) <span class=\"_ _4\"></span>methodology. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>Management\u2019s <span class=\"_ _4\"></span>estimates <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span><span class=\"ff1\">t <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span></span>reporting d<span class=\"_ _1\"></span>ate, reflecting reasonable <span class=\"_ _1\"></span>and supportable assumpti<span class=\"_ _1\"></span>ons and projections<span class=\"_ _1\"></span> of future re<span class=\"_ _1\"></span>coveries. Collateral is <span class=\"_ _7\"></span>tak<span class=\"_ _2\"></span>en into account<span class=\"_ _6b\"> </span>if <span class=\"_ _7\"></span>it <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>likely <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>recovery <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>utstanding<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>amount <span class=\"_ _7\"></span>will <span class=\"_ _1\"></span>include <span class=\"_ _7\"></span>realisation <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>collateral <span class=\"_ _7\"></span>based <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>stimated <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>collateral<span class=\"_ _6b\"> </span>at <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _2\"></span>realisatio<span class=\"_ _2\"></span>n, <span class=\"_ _2\"></span>less <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _2\"></span>for <span class=\"_ _8\"></span>obtaining <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>selling <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>collateral. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>scounted <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _5\"> </span>reasonable<span class=\"_ _6b\"> </span>approximation of the original Effective Interest Rate.<span class=\"_ _6b\"> </span>Estimated  fu<span class=\"_ _2\"></span>ture  cas<span class=\"_ _2\"></span>h  flo<span class=\"_ _2\"></span>ws <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>generally <span class=\"_ _6\"> </span>dependent  o<span class=\"_ _2\"></span>n  para<span class=\"_ _2\"></span>meters  or <span class=\"_ _6\"> </span>assumptions <span class=\"_ _6\"> </span>around <span class=\"_ _6\"> </span>borrow<span class=\"_ _2\"></span>ers\u2019  operating <span class=\"_ _6\"> </span>cash <span class=\"_ _6\"> </span>flows,<span class=\"_ _6b\"> </span>judgements <span class=\"_ _4\"></span>around <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>possible <span class=\"_ _4\"></span>outcome <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>litigation <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>/ <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>quid<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>proceedings <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>out<span class=\"_ _2\"></span>-<span class=\"ls21\">of</span>-court <span class=\"_ _4\"></span>settlements, <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecoveries<span class=\"_ _6b\"> </span>through the sale or repossession of collateral to determine a probability wei<span class=\"_ _1\"></span>ghted recoverable amount of the loan.<span class=\"_ _6b\"> </span>Credit quality analysis<span class=\"_ _6b\"> </span>The following <span class=\"_ _1\"></span>table sets <span class=\"_ _1\"></span>out information about <span class=\"_ _1\"></span>the credit quali<span class=\"_ _1\"></span>ty of assets. Un<span class=\"_ _1\"></span>less specifically indicated, <span class=\"_ _1\"></span>for financial as<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>ets the amounts<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>table <span class=\"_ _9\"></span>represent <span class=\"_ _8\"></span>gross <span class=\"_ _8\"></span>carr<span class=\"_ _2\"></span>ying <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unts. <span class=\"_ _8\"></span>For <span class=\"_ _8\"></span>contingent <span class=\"_ _9\"></span>liabilities <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"></span>commitments, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>table <span class=\"_ _9\"></span>represent <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>amounts committed.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w10f hbe\" id=\"_a78456ef-d003-4273-a5f5-bd0fe2ed0538\"><tr><td></td><td></td><td></td><td class=\"c x171 y11d6 w68 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y11d7 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y11d8 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y11d8 w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y11d8 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y11d8 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y11d9 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y11da w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y11da w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y11da w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y11da w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y11db w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11dc w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11dc w69 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">1%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11dc w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x174 y11dc w6b h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x16b y11dc w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">        </span> </div></td><td class=\"c x175 y11dc w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11dd w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x174 y11dd w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11dd w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11dd w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td></tr><tr><td class=\"c x16e y11de w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y11de w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x174 y11de w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11de w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11de w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td></tr><tr><td class=\"c x16e y11df w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11df w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x174 y11df w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x16b y11df w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11df w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y11e0 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11e1 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11e1 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.13<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.59<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11e1 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,967,705 </div></td><td class=\"c x174 y11e1 w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">371,26<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11e1 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e1 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">31,338,<span class=\"ls2\">96</span>6 </div></td></tr><tr><td class=\"c x16e y11e2 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11e2 w69 h12\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.77<span class=\"ls22\">% <span class=\"ls0\">- 1.04%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11e2 w6a h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,385,026 </div></td><td class=\"c x174 y11e2 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11e2 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e2 w6c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,385,026 </div></td></tr><tr><td class=\"c x16e y11e3 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11e3 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.98<span class=\"ls22\">% </span>- <span class=\"ls2\">5.81</span>% </div></td><td class=\"c x173 y11e3 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,469,357 </div></td><td class=\"c x174 y11e3 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,118,1<span class=\"ls2\">09</span> </div></td><td class=\"c x16b y11e3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e3 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,587,<span class=\"ls2\">46</span>6 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11e4 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y11e4 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,489,370 </div></td><td class=\"c x16b y11e4 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y11e4 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,311,458 </div></td></tr><tr><td class=\"c x16e y11e5 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11e5 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(271,369) </div></td><td class=\"c x174 y11e5 w6b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(23,345) </div></td><td class=\"c x16b y11e5 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11e5 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td></tr><tr><td class=\"c x16e y11e6 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11e6 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,550,719 </div></td><td class=\"c x174 y11e6 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,466,025 </div></td><td class=\"c x16b y11e6 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y11e6 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y11e7 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11e8 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11e8 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.04<span class=\"ls22\">% </span>- <span class=\"ls2\">0.82</span>% </div></td><td class=\"c x173 y11e8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,419,469 </div></td><td class=\"c x174 y11e8 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,359 </div></td><td class=\"c x16b y11e8 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e8 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,466,828 </div></td></tr><tr><td class=\"c x16e y11e9 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11e9 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">48<span class=\"ls22\">% </span>- </span>3.04<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11e9 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">150,288,068 </div></td><td class=\"c x174 y11e9 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,255,235 </div></td><td class=\"c x16b y11e9 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e9 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">152,543,303 </div></td></tr><tr><td class=\"c x16e y11ea w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11ea w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.43<span class=\"ls22\">% <span class=\"ls0\">- 22.2%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11ea w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">237,744,994 </div></td><td class=\"c x174 y11ea w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,513,215 </div></td><td class=\"c x16b y11ea w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11ea w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">253,258,209 </div></td></tr><tr><td class=\"c x16e y11eb w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y11eb w69 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29.16% </div></td><td class=\"c x173 y11eb w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x174 y11eb w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td><td class=\"c x16b y11eb w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y11eb w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td></tr><tr><td class=\"c x16e y11ec w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y11ec w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y11ec w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y11ec w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11ec w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y11ec w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11ed w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">418,452,531 </div></td><td class=\"c x174 y11ed w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,825,256 </div></td><td class=\"c x16b y11ed w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y11ed w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">453,240,516 </div></td></tr><tr><td class=\"c x16e y11ee w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11ee w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,331,025) </div></td><td class=\"c x174 y11ee w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,354,498) </div></td><td class=\"c x16b y11ee w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,151,542) </div></td><td class=\"c x175 y11ee w6c h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td></tr><tr><td class=\"c x16e y11ef w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11ef w6a h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">416,121,506 </div></td><td class=\"c x174 y11ef w6b h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,470,758 </div></td><td class=\"c x16b y11ef w6a h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,811,187 </div></td><td class=\"c x175 y11ef w6c h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x16e y11f0 w40 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through <span class=\"_ _2\"></span> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11f1 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y11f1 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.06<span class=\"ls22\">% </span>- <span class=\"ls2\">0.27</span>%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y11f1 w6a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x174 y11f1 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y11f1 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y11f1 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y11f2 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y11f2 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x174 y11f2 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f2 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f2 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y11f3 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11f3 w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x174 y11f3 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f3 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td></tr><tr><td class=\"c x16e y11f4 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11f5 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11f5 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - <span class=\"ls2\">0.46</span>% </div></td><td class=\"c x173 y11f5 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td><td class=\"c x174 y11f5 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f5 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11f5 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11f6 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td><td class=\"c x174 y11f6 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f6 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f6 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td></tr><tr><td class=\"c x16e y11f7 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11f7 w6a h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x174 y11f7 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f7 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f7 w6c h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td></tr><tr><td class=\"c x16e y11f8 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11f8 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x174 y11f8 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f8 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f8 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y11f9 w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11fa w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11fa w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.18<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.46<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11fa w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td><td class=\"c x174 y11fa w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11fa w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fa w6c h6\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td></tr><tr><td class=\"c x16e y11fb w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11fb w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.74<span class=\"ls22\">% <span class=\"ls0\">- 2.98%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11fb w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,322,440 </div></td><td class=\"c x174 y11fb w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,254 </div></td><td class=\"c x16b y11fb w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fb w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,338,694 </div></td></tr><tr><td class=\"c x16e y11fc w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11fc w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.89<span class=\"ls22\">% <span class=\"ls0\">- 16.68%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11fc w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,207,416 </div></td><td class=\"c x174 y11fc w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,000 </div></td><td class=\"c x16b y11fc w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fc w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,615,416 </div></td></tr><tr><td class=\"c x16e y11fd w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11fd w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,407 </div></td><td class=\"c x174 y11fd w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">424,254 </div></td><td class=\"c x16b y11fd w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fd w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td></tr><tr><td class=\"c x16e y11fe w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y11fe w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(83,669) </div></td><td class=\"c x174 y11fe w6b h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(772) </div></td><td class=\"c x16b y11fe w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fe w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td></tr><tr><td class=\"c x16e y11ff w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1200 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1200 w69 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">2<span class=\"ls22\">% </span>- </span>0.<span class=\"ls0\">5%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y1200 w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,431,5<span class=\"ls2\">20</span> </div></td><td class=\"c x174 y1200 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1200 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1200 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,431,5<span class=\"ls2\">20</span> </div></td></tr><tr><td class=\"c x16e y1201 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1201 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.73<span class=\"ls22\">% <span class=\"ls0\">- 3.04%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y1201 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,298,<span class=\"ls2\">79</span>8 </div></td><td class=\"c x174 y1201 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1201 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1201 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,<span class=\"ls2\">79</span>8 </div></td></tr><tr><td class=\"c x16e y1202 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1202 w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.96<span class=\"ls22\">% </span>- 17.41% </div></td><td class=\"c x173 y1202 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,185,<span class=\"ls2\">16</span>7 </div></td><td class=\"c x174 y1202 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,328,2<span class=\"ls2\">31</span> </div></td><td class=\"c x16b y1202 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1202 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,513,398 </div></td></tr><tr><td class=\"c x16e y1203 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1203 w6a h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">160,915,<span class=\"ls2\">48</span>5 </div></td><td class=\"c x174 y1203 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,2<span class=\"ls2\">31</span> </div></td><td class=\"c x16b y1203 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1203 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td></tr><tr><td class=\"c x16e y1204 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1204 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,071) </div></td><td class=\"c x174 y1204 w6b h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">28</span>) </div></td><td class=\"c x16b y1204 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1204 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(751,<span class=\"ls2\">099</span>)<span class=\"_ _6b\"> </span></div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w112 hc0\" id=\"_338c0110-2eea-4308-bfeb-0a61c30e1f3e\"><tr><td></td><td></td><td></td><td class=\"c x178 y1205 w6 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x179 y1206 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x17a y1207 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x17b y1207 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x17c y1207 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x17d y1207 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x17e y1208 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x17a y1209 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x17b y1209 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x17c y1209 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x17d y1209 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x17f y120a w3f h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y120b w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x178 y120b w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.07% - 0.08% </div></td><td class=\"c x17a y120b w6d h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td><td class=\"c x17b y120b w6e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x17c y120b w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">        </span> </div></td><td class=\"c x17d y120b w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y120c w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880<span class=\"ff1\"> </span></div></td><td class=\"c x17b y120c w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17c y120c w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y120c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td></tr><tr><td class=\"c x17f y120d w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y120d w6d h6\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663)<span class=\"ff5\"> </span></div></td><td class=\"c x17b y120d w6e h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17c y120d w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y120d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td class=\"c x17f y120e w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x17a y120e w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217<span class=\"ff1\"> </span></div></td><td class=\"c x17b y120e w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> - <span class=\"ff1\"> </span></div></td><td class=\"c x17c y120e w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y120e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x17f y120f w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1210 w3f h8\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1210 w69 h8\"><div class=\"t m0 x59 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.69%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1210 w6d h8\"><div class=\"t m0 x25 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">72,295,044<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1210 w6e h8\"><div class=\"t m0 x9f hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1210 w6d h8\"><div class=\"t m0 x9f hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1210 w6c h8\"><div class=\"t m0 x56 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">72,295,044 </div></td></tr><tr><td class=\"c x17f y1211 w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x178 y1211 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.47% - 0.93% </div></td><td class=\"c x17a y1211 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,354,093 </div></td><td class=\"c x17b y1211 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1211 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1211 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,354,093 </div></td></tr><tr><td class=\"c x17f y1212 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1212 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.93% - 5.04% </div></td><td class=\"c x17a y1212 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,565,219 </div></td><td class=\"c x17b y1212 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x17c y1212 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1212 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,988,108 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y1213 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,214,356<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1213 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889<span class=\"ff1\"> </span></div></td><td class=\"c x17c y1213 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x17d y1213 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td></tr><tr><td class=\"c x17f y1214 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1214 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,312) </div></td><td class=\"c x17b y1214 w6e h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,541) </div></td><td class=\"c x17c y1214 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1214 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td></tr><tr><td class=\"c x17f y1215 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1215 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,050,044 </div></td><td class=\"c x17b y1215 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,407,348 </div></td><td class=\"c x17c y1215 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x17d y1215 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x17f y1216 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1217 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x178 y1217 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05% - 0.94% </div></td><td class=\"c x17a y1217 w6d h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,475,262  </div></td><td class=\"c x17b y1217 w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 196,197  </div></td><td class=\"c x17c y1217 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1217 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,671,459  </div></td></tr><tr><td class=\"c x17f y1218 w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x178 y1218 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.44% - 3.21% </div></td><td class=\"c x17a y1218 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 108,933,392  </div></td><td class=\"c x17b y1218 w6e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,854,764  </div></td><td class=\"c x17c y1218 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1218 w6c h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 119,788,156  </div></td></tr><tr><td class=\"c x17f y1219 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1219 w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.81% - 21.37% </div></td><td class=\"c x17a y1219 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 202,202,614  </div></td><td class=\"c x17b y1219 w6e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,186,096  </div></td><td class=\"c x17c y1219 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1219 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 219,388,710  </div></td></tr><tr><td class=\"c x17f y121a w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x178 y121a w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.81% - 17.1% </div></td><td class=\"c x17a y121a w6d h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,527,255  </div></td><td class=\"c x17b y121a w6e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,054,932  </div></td><td class=\"c x17c y121a w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x17d y121a w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 64,582,187  </div></td></tr><tr><td class=\"c x17f y121b w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x178 y121b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x17a y121b w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17b y121b w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y121b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,685,866 </div></td><td class=\"c x17d y121b w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td></tr><tr><td></td><td></td><td class=\"c x17a y121c w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,138,523<span class=\"ff1\"> </span></div></td><td class=\"c x17b y121c w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,291,989<span class=\"ff1\"> </span></div></td><td class=\"c x17c y121c w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,685,866<span class=\"ff1\"> </span></div></td><td class=\"c x17d y121c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td></tr><tr><td class=\"c x17f y121d w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x17a y121d w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,432,221) </div></td><td class=\"c x17b y121d w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,560,632) </div></td><td class=\"c x17c y121d w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,146,802) </div></td><td class=\"c x17d y121d w6c h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td></tr><tr><td class=\"c x17f y121e w3f h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y121e w6d h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">376,706,302<span class=\"ff1\"> </span></div></td><td class=\"c x17b y121e w6e h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">47,731,357<span class=\"ff1\"> </span></div></td><td class=\"c x17c y121e w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,539,064<span class=\"ff1\"> </span></div></td><td class=\"c x17d y121e w6c h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x17f y121f w3f h2c\"><div class=\"t m0 x4 hc y3ad ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1220 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1220 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1220 w6d h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1220 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1220 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1220 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x17f y1221 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x17a y1221 w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x17b y1221 w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1221 w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1221 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x17f y1222 w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1222 w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x17b y1222 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1222 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1222 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr><tr><td class=\"c x17f y1223 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1224 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1224 w69 h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1224 w6d h6\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1224 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1224 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1224 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y1225 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x17b y1225 w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1225 w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1225 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x17f y1226 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x17a y1226 w6d h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x17b y1226 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1226 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1226 w6c h7\"><div class=\"t m0 xf hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x17f y1227 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1227 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1227 w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17c y1227 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y1227 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x17f y1228 w3f h4c\"><div class=\"t m0 x4 hc y3a7 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1229 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1229 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.41% - 0.78%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1229 w6d h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 225,193 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1229 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1229 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1229 w6c h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 225,193  </div></td></tr><tr><td class=\"c x17f y122a w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y122a w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.42% - 3.08%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y122a w6d h7\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,211,817 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y122a w6e h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,436 <span class=\"ff5\"> </span></div></td><td class=\"c x17c y122a w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y122a w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,216,253  </div></td></tr><tr><td class=\"c x17f y122b w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y122b w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.44% - 18.38% </div></td><td class=\"c x17a y122b w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,341,934  </div></td><td class=\"c x17b y122b w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,036  </div></td><td class=\"c x17c y122b w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y122b w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,355,970  </div></td></tr><tr><td class=\"c x17f y122c w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 7- to 8- substandard </span></div></td><td class=\"c x178 y122c w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.78% </div></td><td class=\"c x17a y122c w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x17b y122c w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td><td class=\"c x17c y122c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y122c w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td></tr><tr><td class=\"c x17f y122d w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y122d w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,778,944<span class=\"ff1\"> </span></div></td><td class=\"c x17b y122d w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,554<span class=\"ff1\"> </span></div></td><td class=\"c x17c y122d w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y122d w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498 </div></td></tr><tr><td class=\"c x17f y122e w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y122e w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,602) </div></td><td class=\"c x17b y122e w6e h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff5\"> </span></div></td><td class=\"c x17c y122e w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y122e w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(12,602) </div></td></tr><tr><td class=\"c x17f y122f w3f h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1230 w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1230 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1230 w6d h7\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,279,472 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1230 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1230 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1230 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 23,279,472  </div></td></tr><tr><td class=\"c x17f y1231 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1231 w69 h6\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1231 w6d h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 58,783,397 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1231 w6e h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,158,425 <span class=\"ff5\"> </span></div></td><td class=\"c x17c y1231 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1231 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 62,941,822  </div></td></tr><tr><td class=\"c x17f y1232 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1232 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% - 19.57% </div></td><td class=\"c x17a y1232 w6d h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,710,268  </div></td><td class=\"c x17b y1232 w6e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,235,027  </div></td><td class=\"c x17c y1232 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1232 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 44,945,295  </div></td></tr><tr><td class=\"c x17f y1233 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x178 y1233 w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.55% </div></td><td class=\"c x17a y1233 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td><td class=\"c x17b y1233 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1233 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1233 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td></tr><tr><td class=\"c x17f y1234 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1234 w6d h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,811,990<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1234 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,393,452<span class=\"ff1\"> </span></div></td><td class=\"c x17c y1234 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y1234 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td></tr><tr><td class=\"c x17f y1235 w3f h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1235 w6d h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(457,971) </div></td><td class=\"c x17b y1235 w6e h8\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,650) </div></td><td class=\"c x17c y1235 w6d h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1235 w6c h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(462,621) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w113 hc1\" id=\"_b65399a8-ddf9-46ee-a1bf-10b3eb577a58\"><tr><td></td><td></td><td></td><td class=\"c x171 y1236 w68 h7\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y11d7 w110 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y1237 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y1237 w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y1237 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1237 w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y1238 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1239 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y1239 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y1239 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y1239 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y123a w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y123b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y123b w69 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">1%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y123b w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x174 y123b w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y123b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y123c w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x174 y123c w6b h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x16b y123c w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x175 y123c w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td></tr><tr><td class=\"c x16e y123d w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y123d w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x174 y123d w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123d w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y123d w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td></tr><tr><td class=\"c x16e y123e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y123e w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x174 y123e w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123e w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y123e w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y123f w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1240 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1240 w69 h12\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.13<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.<span class=\"ls0\">5</span>9%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y1240 w6a h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,956,387 </div></td><td class=\"c x174 y1240 w6b h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,458 </div></td><td class=\"c x16b y1240 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1240 w6c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,299,845 </div></td></tr><tr><td class=\"c x16e y1241 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1241 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.77<span class=\"ls0\">% - 1.04%</span><span class=\"ls0\">  </span></div></td><td class=\"c x173 y1241 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,678,746 </div></td><td class=\"c x174 y1241 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1241 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1241 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,678,746 </div></td></tr><tr><td class=\"c x16e y1242 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1242 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">98<span class=\"ls22\">% </span>- 5.</span>81<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y1242 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,032,068 </div></td><td class=\"c x174 y1242 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,118,109 </div></td><td class=\"c x16b y1242 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1242 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,150,177 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1243 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y1243 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,461,567 </div></td><td class=\"c x16b y1243 w6a h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y1243 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td></tr><tr><td class=\"c x16e y1244 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1244 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(258,184) </div></td><td class=\"c x174 y1244 w6b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(22,601) </div></td><td class=\"c x16b y1244 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y1244 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td></tr><tr><td class=\"c x16e y1245 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1245 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,409,017 </div></td><td class=\"c x174 y1245 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,438,966 </div></td><td class=\"c x16b y1245 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y1245 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y1246 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1247 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1247 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.18% - 0.69% </div></td><td class=\"c x173 y1247 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">379,331,438 </div></td><td class=\"c x174 y1247 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1247 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1247 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,331,438 </div></td></tr><tr><td class=\"c x16e y1248 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1248 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.77% - 3.04% </div></td><td class=\"c x173 y1248 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,122,339 </div></td><td class=\"c x174 y1248 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,619,711 </div></td><td class=\"c x16b y1248 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1248 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,742,050 </div></td></tr><tr><td class=\"c x16e y1249 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1249 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.83% - 22.2% </div></td><td class=\"c x173 y1249 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,403,251 </div></td><td class=\"c x174 y1249 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,040,434 </div></td><td class=\"c x16b y1249 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1249 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">172,443,685 </div></td></tr><tr><td class=\"c x16e y124a w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y124a w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29.16% </div></td><td class=\"c x173 y124a w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y124a w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td><td class=\"c x16b y124a w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y124a w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td></tr><tr><td class=\"c x16e y124b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y124b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y124b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y124b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y124b w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y124b w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y124c w6a h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x174 y124c w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x16b y124c w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y124c w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td></tr><tr><td class=\"c x16e y124d w40 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y124d w6a h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,395,957) </div></td><td class=\"c x174 y124d w6b h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,351,383) </div></td><td class=\"c x16b y124d w6a h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,775,788) </div></td><td class=\"c x175 y124d w6c h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td></tr><tr><td class=\"c x16e y124e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y124e w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">619,461,071 </div></td><td class=\"c x174 y124e w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,318,209 </div></td><td class=\"c x16b y124e w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,811,182 </div></td><td class=\"c x175 y124e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y124f w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value<span class=\"_ _2\"></span> th<span class=\"_ _1\"></span>rough  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1250 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1250 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.06<span class=\"ls22\">% </span>- <span class=\"ls2\">0.27</span>%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1250 w6a h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1250 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1250 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1250 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1251 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y1251 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x174 y1251 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1251 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1251 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1252 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1252 w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x174 y1252 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1252 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1252 w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td></tr><tr><td class=\"c x16e y1253 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1254 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1254 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46% </div></td><td class=\"c x173 y1254 w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x174 y1254 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1254 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y1254 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1255 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x174 y1255 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1255 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1255 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td></tr><tr><td class=\"c x16e y1256 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1256 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td><td class=\"c x174 y1256 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1256 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1256 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td></tr><tr><td class=\"c x16e y1257 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1257 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x174 y1257 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1257 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1257 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y1258 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1259 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1259 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.18% - 0.46% </div></td><td class=\"c x173 y1259 w6a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td><td class=\"c x174 y1259 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1259 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1259 w6c h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td></tr><tr><td class=\"c x16e y125a w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y125a w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.74% - 2.98% </div></td><td class=\"c x173 y125a w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,322,440 </div></td><td class=\"c x174 y125a w6b h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,254 </div></td><td class=\"c x16b y125a w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125a w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,338,694 </div></td></tr><tr><td class=\"c x16e y125b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y125b w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.89% - 16.68% </div></td><td class=\"c x173 y125b w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,207,416 </div></td><td class=\"c x174 y125b w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,000 </div></td><td class=\"c x16b y125b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,615,416 </div></td></tr><tr><td class=\"c x16e y125c w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y125c w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,407 </div></td><td class=\"c x174 y125c w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">424,254 </div></td><td class=\"c x16b y125c w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125c w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td></tr><tr><td class=\"c x16e y125d w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y125d w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(83,669) </div></td><td class=\"c x174 y125d w6b h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(772)<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y125d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td></tr><tr><td class=\"c x16e y125e w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y125f w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y125f w69 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.26% - 0.5% </div></td><td class=\"c x173 y125f w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,709,441 </div></td><td class=\"c x174 y125f w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y125f w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125f w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,709,441 </div></td></tr><tr><td class=\"c x16e y1260 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1260 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.73% - 3.04% </div></td><td class=\"c x173 y1260 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,298,798 </div></td><td class=\"c x174 y1260 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1260 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1260 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,798 </div></td></tr><tr><td class=\"c x16e y1261 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1261 w69 h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.96% - 17.41%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1261 w6a h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">91,954,714<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1261 w6b h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,328,231<span class=\"ff5\"> </span></div></td><td class=\"c x16b y1261 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1261 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,282,945 </div></td></tr><tr><td class=\"c x16e y1262 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1262 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x174 y1262 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x16b y1262 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1262 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td></tr><tr><td class=\"c x16e y1263 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1263 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,084) </div></td><td class=\"c x174 y1263 w6b h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28) </div></td><td class=\"c x16b y1263 w6a h7\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1263 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(751,112) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w113 hc3\" id=\"_bf1ff4ef-9cff-47fa-9182-f74a4780e7db\"><tr><td></td><td></td><td></td><td class=\"c x171 y1264 w68 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y1265 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y1266 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y1266 w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y1266 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1266 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y1267 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1268 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y1268 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y1268 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y1268 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x167 y126a w114 hc4\"><div class=\"t m0 x144 hc y1269 ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,<span class=\"_ _6b\"> </span></div><div class=\"t m0 x180 hc y117f ff5 fs0 fc0 sc0 ls0 ws0\">treasury bills and cash</div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y126b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y126b w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.07% - 0.08% </div></td><td class=\"c x173 y126b w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td><td class=\"c x174 y126b w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126b w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y126c w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td><td class=\"c x174 y126c w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126c w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td></tr><tr><td class=\"c x16e y126d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y126d w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x174 y126d w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y126d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td class=\"c x16e y126e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y126e w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td><td class=\"c x174 y126e w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126e w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y126f w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1270 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1270 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.69% </div></td><td class=\"c x173 y1270 w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,444,715  </div></td><td class=\"c x174 y1270 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1270 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1270 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 69,444,715  </div></td></tr><tr><td class=\"c x16e y1271 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1271 w69 h12\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.47%  </div></td><td class=\"c x173 y1271 w6a h12\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 514,486  </div></td><td class=\"c x174 y1271 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1271 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1271 w6c h12\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 514,486  </div></td></tr><tr><td class=\"c x16e y1272 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1272 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.93% - 1.95% </div></td><td class=\"c x173 y1272 w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,894,835  </div></td><td class=\"c x174 y1272 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x16b y1272 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1272 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 20,317,724  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1273 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,854,036<span class=\"ff1\"> </span></div></td><td class=\"c x174 y1273 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889<span class=\"ff1\"> </span></div></td><td class=\"c x16b y1273 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y1273 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y1274 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1274 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,260) </div></td><td class=\"c x174 y1274 w6b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,541) </div></td><td class=\"c x16b y1274 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y1274 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y1275 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x173 y1275 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,690,776 </div></td><td class=\"c x174 y1275 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,407,348 </div></td><td class=\"c x16b y1275 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y1275 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y1276 w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1277 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1277 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94% </div></td><td class=\"c x173 y1277 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 295,464,276  </div></td><td class=\"c x174 y1277 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1277 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1277 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 295,464,276  </div></td></tr><tr><td class=\"c x16e y1278 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1278 w69 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04% </div></td><td class=\"c x173 y1278 w6a h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65,347,585  </div></td><td class=\"c x174 y1278 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,513,551  </div></td><td class=\"c x16b y1278 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1278 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,861,136  </div></td></tr><tr><td class=\"c x16e y1279 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1279 w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.81% - 21.37% </div></td><td class=\"c x173 y1279 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 126,138,895  </div></td><td class=\"c x174 y1279 w6b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,885,557  </div></td><td class=\"c x16b y1279 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1279 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 143,024,452  </div></td></tr><tr><td class=\"c x16e y127a w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y127a w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.81% - 17.1% </div></td><td class=\"c x173 y127a w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,873  </div></td><td class=\"c x174 y127a w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,016,575  </div></td><td class=\"c x16b y127a w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y127a w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,040,448  </div></td></tr><tr><td class=\"c x16e y127b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y127b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y127b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y127b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y127b w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y127b w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y127c w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x174 y127c w6b h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x16b y127c w6a h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y127c w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr><tr><td class=\"c x16e y127d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y127d w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,935,067) </div></td><td class=\"c x174 y127d w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,116,527) </div></td><td class=\"c x16b y127d w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (9,440,905) </div></td><td class=\"c x175 y127d w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (15,492,499) </div></td></tr><tr><td class=\"c x16e y127e w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y127e w6a h8\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 485,039,562  </div></td><td class=\"c x174 y127e w6b h8\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,299,156  </div></td><td class=\"c x16b y127e w6a h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,445,193  </div></td><td class=\"c x175 y127e w6c h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x16e y127f w40 h2c\"><div class=\"t m0 x4 hc y3ad ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through <span class=\"_ _2\"></span> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1280 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1280 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1280 w6a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1280 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1280 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1280 w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1281 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y1281 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x174 y1281 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1281 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1281 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1282 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1282 w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x174 y1282 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1282 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1282 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr><tr><td class=\"c x16e y1283 w40 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1284 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1284 w69 h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1284 w6a h6\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1284 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1284 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y1284 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1285 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,927 <span class=\"ff1\"> </span></div></td><td class=\"c x174 y1285 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x16b y1285 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x175 y1285 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,927  </div></td></tr><tr><td class=\"c x16e y1286 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1286 w6a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td><td class=\"c x174 y1286 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1286 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1286 w6c h7\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td></tr><tr><td class=\"c x16e y1287 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1287 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x174 y1287 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1287 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1287 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y1288 w40 h42\"><div class=\"t m0 x4 hc y3a7 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1289 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1289 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.41% - 0.78%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1289 w6a h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 229,247 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1289 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1289 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1289 w6c h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 229,247  </div></td></tr><tr><td class=\"c x16e y128a w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y128a w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.42% - 3.08% </div></td><td class=\"c x173 y128a w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,211,817  </div></td><td class=\"c x174 y128a w6b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,436  </div></td><td class=\"c x16b y128a w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128a w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,216,253  </div></td></tr><tr><td class=\"c x16e y128b w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y128b w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.44% - 18.38% </div></td><td class=\"c x173 y128b w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,341,934  </div></td><td class=\"c x174 y128b w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,036  </div></td><td class=\"c x16b y128b w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128b w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,355,970  </div></td></tr><tr><td class=\"c x16e y128c w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y128c w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.78% </div></td><td class=\"c x173 y128c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y128c w6b h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td><td class=\"c x16b y128c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128c w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td></tr><tr><td class=\"c x16e y128d w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y128d w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x174 y128d w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,554 </div></td><td class=\"c x16b y128d w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128d w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td></tr><tr><td class=\"c x16e y128e w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y128e w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,606) </div></td><td class=\"c x174 y128e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y128e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128e w6c h6\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (12,606) </div></td></tr><tr><td class=\"c x16e y128f w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1290 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1290 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1290 w6a h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,283,377 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1290 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1290 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1290 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,283,377  </div></td></tr><tr><td class=\"c x16e y1291 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1291 w69 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04% </div></td><td class=\"c x173 y1291 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 58,783,396  </div></td><td class=\"c x174 y1291 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,158,425  </div></td><td class=\"c x16b y1291 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1291 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 62,941,821  </div></td></tr><tr><td class=\"c x16e y1292 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1292 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% - 19.57% </div></td><td class=\"c x173 y1292 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 31,130,485  </div></td><td class=\"c x174 y1292 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,235,027  </div></td><td class=\"c x16b y1292 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1292 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 42,365,512  </div></td></tr><tr><td class=\"c x16e y1293 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1293 w69 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.55%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1293 w6a h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,038,853 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1293 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1293 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1293 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td></tr><tr><td class=\"c x16e y1294 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1294 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,236,111 </div></td><td class=\"c x174 y1294 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x16b y1294 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1294 w6c h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td></tr><tr><td class=\"c x16e y1295 w40 h8\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1295 w6a h8\"><div class=\"t m0 x19 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">(193,869) </div></td><td class=\"c x174 y1295 w6b h8\"><div class=\"t m0 x1c h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (4,650) </div></td><td class=\"c x16b y1295 w6a h8\"><div class=\"t m0 x8a hc y54e ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1295 w6c h8\"><div class=\"t m0 x12 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> (198,519) </div></td></tr></table>In <span class=\"_ _2\"></span>view <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>reclassification <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Egypt <span class=\"_ _2\"></span>Factors <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>\u2018Assets <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _2\"></span>sale\u2019 <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span><span class=\"ff1\">at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>Decemb<span class=\"_ _1\"></span>er </span>2025, the Group is presenting the credit risk an<span class=\"_ _1\"></span>alysis attributable to these assets as at the same date in the below table: <table class=\"s w115 hc5\" id=\"_a99e0a79-4ca6-4459-8888-9685547db139\"><tr><td></td><td></td><td></td><td class=\"c x171 y1296 w68 h7\"><div class=\"t m0 x28 hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"ff5 fc0\"> </span></span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y1297 w110 hc6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x176 y1298 w111 hc7\"><div class=\"t m0 x144 hc y117f ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1299 w6a h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x174 y1299 w6b h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x16b y1299 w6a h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x175 y1299 w6c h2e\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x173 y129a w6a h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x174 y129a w6b h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x16b y129a w6a h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x175 y129a w6c h6\"><div class=\"t m0 x9 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td class=\"c x16e y129b w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y129c w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y129d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y129d w69 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.2% </div></td><td class=\"c x173 y129d w6a h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,499  </div></td><td class=\"c x174 y129d w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129d w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129d w6c h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,499  </div></td></tr><tr><td class=\"c x16e y129e w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y129e w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.54% - 0.66% </div></td><td class=\"c x173 y129e w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 55,282  </div></td><td class=\"c x174 y129e w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129e w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129e w6c h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 55,282  </div></td></tr><tr><td class=\"c x16e y129f w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y129f w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.18% - 1.48% </div></td><td class=\"c x173 y129f w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,917,500  </div></td><td class=\"c x174 y129f w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129f w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129f w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,917,500  </div></td></tr><tr><td class=\"c x16e y12a0 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y12a0 w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.52% </div></td><td class=\"c x173 y12a0 w6a h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,132  </div></td><td class=\"c x174 y12a0 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12a0 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12a0 w6c h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,132  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y12a1 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,413<span class=\"ff1\"> </span></div></td><td class=\"c x174 y12a1 w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x16b y12a1 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y12a1 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,413 </div></td></tr><tr><td class=\"c x16e y12a2 w40 h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y12a2 w6a h12\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x174 y12a2 w6b h12\"><div class=\"t m0 x33 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span> <span class=\"_ _25\"> </span>- </div></td><td class=\"c x16b y12a2 w6a h12\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12a2 w6c h12\"><div class=\"t m0 xf hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20) </div></td></tr><tr><td class=\"c x16e y12a3 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x173 y12a3 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td><td class=\"c x174 y12a3 w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x16b y12a3 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y12a3 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td></tr><tr><td class=\"c x16e y12a4 w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12a5 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y12a5 w69 h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.28% - 15.32% </div></td><td class=\"c x173 y12a5 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,974,620  </div></td><td class=\"c x174 y12a5 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,367,559  </div></td><td class=\"c x16b y12a5 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12a5 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 64,342,179  </div></td></tr><tr><td class=\"c x16e y12a6 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y12a6 w69 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y12a6 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12a6 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12a6 w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,516,329  </div></td><td class=\"c x175 y12a6 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,516,329  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y12a7 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,974,620 </div></td><td class=\"c x174 y12a7 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,367,559 </div></td><td class=\"c x16b y12a7 w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td><td class=\"c x175 y12a7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">66,858,508 </div></td></tr><tr><td class=\"c x16e y12a8 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y12a8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,387,725) </div></td><td class=\"c x174 y12a8 w6b h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (538,888) </div></td><td class=\"c x16b y12a8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,461,559) </div></td><td class=\"c x175 y12a8 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,388,172) </div></td></tr><tr><td class=\"c x16e y12a9 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Carrying amount </span></div></td><td></td><td class=\"c x173 y12a9 w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 44,586,895  </div></td><td class=\"c x174 y12a9 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 17,828,671  </div></td><td class=\"c x16b y12a9 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,054,770  </div></td><td class=\"c x175 y12a9 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">63,470,336 </div></td></tr></table>The following table sets out information about the<span class=\"_ _1\"></span> overdue status of <span class=\"_ _2\"></span>financial asse<span class=\"_ _1\"></span>ts under Stages 1, 2 and 3: Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w116 hc8\" id=\"_7dc90692-2273-48ce-a852-5c747554d81a\"><tr><td></td><td></td><td></td><td class=\"c x173 y12aa w70 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12ab w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12ab w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12ab w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12ab w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12ac w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12ac w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12ac w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12ac w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12ad w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12ae w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12ae w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y12ae w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,127,448 </div></td><td class=\"c x16b y12ae w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12ae w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">87,949,536 </div></td></tr><tr><td class=\"c x16e y12af w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12af w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12af w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td><td class=\"c x16b y12af w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12af w6c h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td></tr><tr><td class=\"c x16e y12b0 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12b0 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y12b0 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,489,370 </div></td><td class=\"c x16b y12b0 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b0 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,311,458 </div></td></tr><tr><td class=\"c x16e y12b1 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12b2 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12b2 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">372,708,961 </div></td><td class=\"c x174 y12b2 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,641,017 </div></td><td class=\"c x16b y12b2 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b2 w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">390,349,978 </div></td></tr><tr><td class=\"c x16e y12b3 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12b3 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,743,570 </div></td><td class=\"c x174 y12b3 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,901,947 </div></td><td class=\"c x16b y12b3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b3 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">50,645,517 </div></td></tr><tr><td class=\"c x16e y12b4 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12b4 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12b4 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,282,292 </div></td><td class=\"c x16b y12b4 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b4 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,282,292 </div></td></tr><tr><td class=\"c x16e y12b5 w6f h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b5 w6a h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b5 w6b h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b5 w6a h8\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,962,729<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b5 w6c h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td></tr><tr><td class=\"c x16e y12b6 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12b6 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">418,452,531 </div></td><td class=\"c x174 y12b6 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,825,256 </div></td><td class=\"c x16b y12b6 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y12b6 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">453,240,516 </div></td></tr><tr><td class=\"c x16e y12b7 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12b8 w6f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b8 w6a h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,383,102<span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b8 w6b h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,367,559 <span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b8 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b8 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,750,661 </div></td></tr><tr><td class=\"c x16e y12b9 w6f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b9 w6a h7\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 576,931 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b9 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b9 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b9 w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 576,931  </div></td></tr><tr><td class=\"c x16e y12ba w6f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12ba w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x174 y12ba w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12ba w6a h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,516,329<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12ba w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td></tr><tr><td class=\"c x16e y12bb w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12bb w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">49,960,033 </div></td><td class=\"c x174 y12bb w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,367,559 </div></td><td class=\"c x16b y12bb w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td><td class=\"c x175 y12bb w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,843,921 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w116 hc9\" id=\"_add13e68-a877-4e58-9730-63884829ef74\"><tr><td></td><td></td><td></td><td class=\"c x173 y12bc w70 h12\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12bd w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12bd w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12bd w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12bd w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12be w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12be w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12be w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12be w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12bf w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12c0 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12c0 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">92,214,356 </div></td><td class=\"c x174 y12c0 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,509,549 </div></td><td class=\"c x16b y12c0 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c0 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 94,723,905  </div></td></tr><tr><td class=\"c x16e y12c1 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12c1 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12c1 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,913,340 </div></td><td class=\"c x16b y12c1 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c1 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td></tr><tr><td class=\"c x16e y12c2 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12c2 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,214,356 </div></td><td class=\"c x174 y12c2 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x16b y12c2 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c2 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td></tr><tr><td class=\"c x16e y12c3 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12c4 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12c4 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 318,777,405  </div></td><td class=\"c x174 y12c4 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,192,218  </div></td><td class=\"c x16b y12c4 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c4 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 348,969,623  </div></td></tr><tr><td class=\"c x16e y12c5 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12c5 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,361,118  </div></td><td class=\"c x174 y12c5 w6b h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,667,765  </div></td><td class=\"c x16b y12c5 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c5 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 82,028,883  </div></td></tr><tr><td class=\"c x16e y12c6 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12c6 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12c6 w6b h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,006  </div></td><td class=\"c x16b y12c6 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c6 w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 432,006  </div></td></tr><tr><td class=\"c x16e y12c7 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12c7 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12c7 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12c7 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x175 y12c7 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td></tr><tr><td class=\"c x16e y12c8 w6f h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12c8 w6a h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,138,523 </div></td><td class=\"c x174 y12c8 w6b h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x16b y12c8 w6a h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x175 y12c8 w6c h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w117 hcb\" id=\"_accb80e7-ed2d-479b-b753-8d62909d35e2\"><tr><td></td><td></td><td></td><td class=\"c x173 y12d5 w72 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12d6 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12d6 w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12d6 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12d6 w73 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12d7 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12d7 w73 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12d8 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12d9 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12d9 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y12d9 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,099,645 </div></td><td class=\"c x16b y12d9 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d9 w73 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,766,846 </div></td></tr><tr><td class=\"c x16e y12da w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12da w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12da w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td><td class=\"c x16b y12da w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12da w73 h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td></tr><tr><td class=\"c x16e y12db w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12db w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y12db w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,461,567 </div></td><td class=\"c x16b y12db w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12db w73 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td></tr><tr><td class=\"c x16e y12dc w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12dd w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12dd w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">593,627,471 </div></td><td class=\"c x174 y12dd w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,116,450 </div></td><td class=\"c x16b y12dd w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12dd w73 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">608,743,921 </div></td></tr><tr><td class=\"c x16e y12de w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12de w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,229,557 </div></td><td class=\"c x174 y12de w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,391,636 </div></td><td class=\"c x16b y12de w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12de w73 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,621,193 </div></td></tr><tr><td class=\"c x16e y12df w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12df w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12df w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,161,506 </div></td><td class=\"c x16b y12df w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12df w73 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,161,506 </div></td></tr><tr><td class=\"c x16e y12e0 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12e0 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12e0 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12e0 w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y12e0 w73 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td></tr><tr><td class=\"c x16e y12e1 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12e1 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x174 y12e1 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x16b y12e1 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y12e1 w73 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w115 hca\" id=\"_1f92879f-5501-466a-8063-439f4dd70d9a\"><tr><td></td><td></td><td></td><td class=\"c x173 y12c9 w70 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12ca w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12ca w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12ca w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12ca w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12cb w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12cb w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12cb w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12cb w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12cc w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12cd w6f h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12cd w6a h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">85,854,036 </div></td><td class=\"c x174 y12cd w6b h8\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,509,549  </div></td><td class=\"c x16b y12cd w6a h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12cd w6c h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 88,363,585  </div></td></tr><tr><td class=\"c x16e y12ce w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12ce w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12ce w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td><td class=\"c x16b y12ce w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12ce w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td></tr><tr><td class=\"c x16e y12cf w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12cf w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 85,854,036  </div></td><td class=\"c x174 y12cf w6b h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,422,889  </div></td><td class=\"c x16b y12cf w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12cf w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y12d0 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12d1 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12d1 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 449,881,376  </div></td><td class=\"c x174 y12d1 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,434,905  </div></td><td class=\"c x16b y12d1 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d1 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 462,316,281  </div></td></tr><tr><td class=\"c x16e y12d2 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12d2 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,093,253  </div></td><td class=\"c x174 y12d2 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,980,778  </div></td><td class=\"c x16b y12d2 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d2 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 58,074,031  </div></td></tr><tr><td class=\"c x16e y12d3 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12d3 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12d3 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12d3 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y12d3 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td></tr><tr><td class=\"c x16e y12d4 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12d4 w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x174 y12d4 w6b h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x16b y12d4 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y12d4 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr></table>In <span class=\"_ _7\"></span>2025 and <span class=\"_ _7\"></span>2024<span class=\"ff3\">, <span class=\"_ _7\"></span>there were <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>verdue<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>balances <span class=\"_ _7\"></span>for \u2018<span class=\"ff1\">B</span>alances <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Central <span class=\"_ _1\"></span>Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>Malta <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>reasury <span class=\"_ _7\"></span>bills\u2019, <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _7\"></span>investment<span class=\"_ _2\"></span>s </span></span>at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"ff3\">\u2019</span> and <span class=\"ff3\">\u2018</span>Financial investments at amortised cost<span class=\"ff3 ls6\">\u2019.</span> The following table se<span class=\"_ _1\"></span>ts out information about the credit quali<span class=\"_ _1\"></span>ty of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">T</span>rading ass<span class=\"_ _1\"></span>ets\u2019<span class=\"ff1\">. The analysis has been<span class=\"_ _1\"></span> based on S &amp; P, <span class=\"ff3\">Moody\u2019s and<span class=\"_ _6b\"> </span></span></span>Fitch ratings.<table class=\"s w118 hcc\" id=\"_e2d34abe-27b6-44c4-b7ba-01a6be2c08fd\"><tr><td></td><td class=\"c x181 y12e2 w76 h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x181 y12e3 w77 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x175 y12e3 w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x181 y12e4 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y12e4 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12e5 w75 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td></tr><tr><td class=\"c x16e y12e6 w75 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Rated A- to A+</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e6 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,493,140 </div></td><td class=\"c x175 y12e6 w6c h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,006,599  </div></td></tr><tr><td class=\"c x16e y12e7 w75 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Rated BBB+ or below</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e7 w77 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">231,301,147 </div></td><td class=\"c x175 y12e7 w6c h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,681,473  </div></td></tr><tr><td class=\"c x16e y12e8 w75 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Unrated</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e8 w77 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,002,115 </div></td><td class=\"c x175 y12e8 w6c h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">148,045,226  </div></td></tr><tr><td class=\"c x16e y12e9 w75 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e9 w77 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x175 y12e9 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298  </div></td></tr></table>Reconciliation of<span class=\"_ _1\"></span> gross carrying<span class=\"_ _1\"></span> amounts and allow<span class=\"_ _1\"></span>ances for expected credit<span class=\"_ _7\"></span> losses The <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>disclosure p<span class=\"_ _1\"></span>rovides a <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>nciliati<span class=\"_ _1\"></span>on by <span class=\"_ _1\"></span>stage <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _7\"></span>gros<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>arrying/nominal <span class=\"_ _1\"></span>amounts <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _1\"></span>loss <span class=\"_ _1\"></span>all<span class=\"_ _2\"></span><span class=\"ff1\">owances for<span class=\"_ _6b\"> </span></span>\u2018Loans and advances to customers\u2019. Within the <span class=\"_ _2\"></span>following tables, <span class=\"_ _2\"></span>the line <span class=\"_ _2\"></span>items \u2018New <span class=\"_ _2\"></span>financial assets <span class=\"_ _2\"></span>originated or <span class=\"_ _2\"></span>purchased and furt<span class=\"_ _2\"></span>her lending\u2019 <span class=\"_ _2\"></span>and \u2018Financial<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>assets that<span class=\"_ _6b\"> </span></span>have <span class=\"_ _2\"></span>been re<span class=\"_ _2\"></span>paid or <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>repaid\u2019 <span class=\"_ _2\"></span>represent <span class=\"_ _2\"></span>movements <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>lending portfo<span class=\"_ _2\"></span>lios in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span><span class=\"ff1\">rrying <span class=\"_ _2\"></span>amounts<span class=\"_ _6b\"> </span></span>and <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iated <span class=\"_ _2\"></span>credit <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>lowances. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>former <span class=\"_ _4\"></span>represents <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>lending <span class=\"_ _2\"></span>sanctioned <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>reporting <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span>ed <span class=\"_ _4\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _2\"></span>2025. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>latter <span class=\"_ _4\"></span>reflects <span class=\"_ _4\"></span>repayments <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>occurred <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>porting <span class=\"_ _2\"></span>perio<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>Dec<span class=\"_ _2\"></span>ember <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>which<span class=\"_ _6b\"> </span>loans  <span class=\"ff3\">however,  would  only  hav<span class=\"_ _1\"></span>e  existed  on  th<span class=\"_ _1\"></span>e  Group\u2019s  Statement  of  Financial  Positi<span class=\"_ _1\"></span>on  as  at  31  December  202<span class=\"ff1\">4.  Accordingly,<span class=\"_ _6b\"> </span></span></span>repayments and disposals rel<span class=\"_ _1\"></span>ating to loans sanctioned during the financial reporting peri<span class=\"_ _1\"></span>od are netted off against new lending included<span class=\"_ _6b\"> </span>within \u2018New financial assets originated or purchased and further lending\u2019. The line <span class=\"_ _2\"></span>items showing <span class=\"_ _2\"></span>transfers of <span class=\"_ _2\"></span>financial instruments ac<span class=\"_ _2\"></span>ross stages <span class=\"_ _2\"></span>represent the <span class=\"_ _2\"></span>impact of <span class=\"_ _2\"></span>stage transfers <span class=\"_ _2\"></span>upon the <span class=\"_ _2\"></span>gros<span class=\"_ _2\"></span>s carry<span class=\"_ _2\"></span>ing<span class=\"_ _6b\"> </span>amount <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>associated <span class=\"_ _7\"></span>allow<span class=\"_ _2\"></span>ance <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>ECL <span class=\"_ _7\"></span>excluding <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>impact <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>remeasurement <span class=\"_ _3c\"></span>of ECL <span class=\"_ _3c\"></span>due <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>stage <span class=\"_ _7\"></span>transfers. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>\u2018Net <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span><span class=\"ff1\">measurement<span class=\"_ _6b\"> </span></span>of <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>allowance\u2019 <span class=\"_ _4\"></span>represents <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>decrease <span class=\"_ _8\"></span>due <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>tra<span class=\"_ _2\"></span>nsfers, <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>ex<span class=\"_ _2\"></span>ample, <span class=\"_ _4\"></span>moving <span class=\"_ _4\"></span>from <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>12<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"_ _2\"></span>month <span class=\"_ _4\"></span>(Stage <span class=\"_ _8\"></span>1) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span></span>lifetime <span class=\"_ _9\"> </span>(<span class=\"_ _2\"></span>Stage <span class=\"_ _9\"> </span>2)  ECL <span class=\"_ _5\"> </span>measurement <span class=\"_ _9\"> </span>ba<span class=\"_ _2\"></span>sis, <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>ncluding <span class=\"_ _9\"> </span>the  movements <span class=\"_ _9\"> </span>in  underlying <span class=\"_ _9\"> </span>credit  risk <span class=\"_ _9\"> </span>grades  attributable <span class=\"_ _9\"> </span>to<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>financial<span class=\"_ _6b\"> </span>instruments transferring stage. <span class=\"_ _2\"></span>Movements in ECL <span class=\"_ _2\"></span>in respect of e<span class=\"_ _2\"></span>xposures classified within the <span class=\"_ _2\"></span>same stage as <span class=\"_ _2\"></span>at the beginning<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and end<span class=\"_ _6b\"> </span>of  the <span class=\"_ _5\"> </span>reporting <span class=\"_ _5\"> </span>period  and <span class=\"_ _5\"> </span>arising  as <span class=\"_ _5\"> </span>a  result  of <span class=\"_ _5\"> </span>changes  to <span class=\"_ _5\"> </span>the  unde<span class=\"_ _1\"></span>rlying  PDs <span class=\"_ _5\"> </span>and  LGDs,  in<span class=\"_ _1\"></span>cluding  as <span class=\"_ _5\"> </span>a  r<span class=\"_ _2\"></span>esult <span class=\"_ _5\"> </span>of  changes  in<span class=\"_ _6b\"> </span>macroeconomic scenarios, are reflected in the<span class=\"_ _1\"></span> \u2018Changes in risk parameters\u2019 line item.<span class=\"_ _6b\"> </span>Group \u2013 31 December 2025<table class=\"s w120 hcf\" id=\"_e696813c-934d-4168-9e58-3b39519f8ab7\"><tr><td></td><td></td><td class=\"c x18d y12f9 w2a h7\"><div class=\"t m0 xb9 h51 y1f ffd fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x18e y12f9 w7a h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fcb sc0 ls27 ws1\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y12fa w7b h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x18f y12fa w7c h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x18e y12fa w7a h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x190 y12fa w7b h7\"><div class=\"t m0 xf h51 y1f ffd fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x18d y12fd w61 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a1 y12fd w7d h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18f y12fd w7e h7\"><div class=\"t m0 x4d h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a2 y12fd w7d h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18e y12fd w7e h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a3 y12fd w7f h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x190 y12fd w80 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a4 y12fd w63 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x18c y12fe w79 h6\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y12ff w79 h7\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x18d y12ff w61 h7\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">379,138,523 </div></td><td class=\"c x1a1 y12ff w7d h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls31 ws9\"> (2,432,221) </div></td><td class=\"c x18f y12ff w7e h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">52,291,989 </div></td><td class=\"c x1a2 y12ff w7d h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls33 wsa\"> (4,560,632) </div></td><td class=\"c x18e y12ff w7e h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">13,685,866 </div></td><td class=\"c x1a3 y12ff w7f h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls32 wsb\"> (10,146,802) </div></td><td class=\"c x190 y12ff w80 h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">445,116,378 </div></td><td class=\"c x1a4 y12ff w63 h7\"><div class=\"t m0 xb3 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(17,139,655) </div></td></tr><tr><td class=\"c x18c y1300 w79 h12\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls23 ws7\">     Transfer to Stage 1<span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1300 w61 h12\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">5,544,098 </div></td><td class=\"c x1a1 y1300 w7d h12\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls8 wsc\"> (6,739) </div></td><td class=\"c x18f y1300 w7e h12\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(5,544,098) </div></td><td class=\"c x1a2 y1300 w7d h12\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,739 </div></td><td class=\"c x18e y1300 w7e h12\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1300 w7f h12\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1300 w80 h12\"><div class=\"t m0 x9f h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1300 w63 h12\"><div class=\"t m0 x8a h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1301 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls23 ws7\">     Transfer to Stage 2<span class=\"ffe fcc ls0 ws0\"> </span></div></td><td class=\"c x18d y1301 w61 h7\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(7,371,226) </div></td><td class=\"c x1a1 y1301 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">113,995 </div></td><td class=\"c x18f y1301 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">7,371,226 </div></td><td class=\"c x1a2 y1301 w7d h7\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(113,995) </div></td><td class=\"c x18e y1301 w7e h7\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1301 w7f h7\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1301 w80 h7\"><div class=\"t m0 x9f h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1301 w63 h7\"><div class=\"t m0 x8a h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1302 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls2d wsd\">     Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"> </span></div></td><td class=\"c x18d y1302 w61 h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1302 w7d h6\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,739 </div></td><td class=\"c x18f y1302 w7e h6\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1302 w7d h6\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(162,028) </div></td><td class=\"c x18e y1302 w7e h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1302 w7f h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x190 y1302 w80 h6\"><div class=\"t m0 xa2 h53 y1f ffe fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1302 w63 h6\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls39 ws0\">(155,289) </div></td></tr><tr><td class=\"c x18c y1303 w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x18d y1303 w61 h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1303 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">103,948 </div></td><td class=\"c x18f y1303 w7e h7\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1303 w7d h7\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">29,304 </div></td><td class=\"c x18e y1303 w7e h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1303 w7f h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">112,025 </div></td><td class=\"c x190 y1303 w80 h7\"><div class=\"t m0 xa2 h53 y1f ffe fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1303 w63 h7\"><div class=\"t m0 x40 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">245,277 </div></td></tr><tr><td class=\"c x18c y1304 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls3a ws10\">     New financial assets originated or purchased and further lending<span class=\"_ _2\"></span><span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1304 w61 h7\"><div class=\"t m0 x42 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">334,203,077 </div></td><td class=\"c x1a1 y1304 w7d h7\"><div class=\"t m0 x4b h51 y1f ffd fs0 fc9 sc0 ls3b ws11\"> (1,842,409) </div></td><td class=\"c x18f y1304 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">5,632,588 </div></td><td class=\"c x1a2 y1304 w7d h7\"><div class=\"t m0 x18 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(8,259) </div></td><td class=\"c x18e y1304 w7e h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1304 w7f h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x190 y1304 w80 h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">339,835,665 </div></td><td class=\"c x1a4 y1304 w63 h7\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(1,850,668) </div></td></tr><tr><td class=\"c x18c y1305 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span> </div></td><td class=\"c x18d y1305 w61 h6\"><div class=\"t m0 x1f h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(256,904,226) </div></td><td class=\"c x1a1 y1305 w7d h6\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">801,053 </div></td><td class=\"c x18f y1305 w7e h6\"><div class=\"t m0 xb3 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(19,414,108) </div></td><td class=\"c x1a2 y1305 w7d h6\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">16,208 </div></td><td class=\"c x18e y1305 w7e h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls8 ws0\">(1,309,898) </div></td><td class=\"c x1a3 y1305 w7f h6\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">718,719 </div></td><td class=\"c x190 y1305 w80 h6\"><div class=\"t m0 x3b h53 y1f ffe fs0 fc9 sc0 ls24 ws0\">(277,628,232) </div></td><td class=\"c x1a4 y1305 w63 h6\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,535,980 </div></td></tr><tr><td class=\"c x18c y1306 w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws12\">     Financial assets reclassi<span class=\"ls24 wsf\">fied to discontinued operations</span><span class=\"ls24 wsf\"> </span></div></td><td class=\"c x18d y1306 w61 h7\"><div class=\"t m0 x20 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(42,634,996) </div></td><td class=\"c x1a1 y1306 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">901,095 </div></td><td class=\"c x18f y1306 w7e h7\"><div class=\"t m0 xb3 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(17,038,357) </div></td><td class=\"c x1a2 y1306 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">438,900 </div></td><td class=\"c x18e y1306 w7e h7\"><div class=\"t m0 x12 h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(401,324) </div></td><td class=\"c x1a3 y1306 w7f h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">307,457 </div></td><td class=\"c x190 y1306 w80 h7\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(60,074,677) </div></td><td class=\"c x1a4 y1306 w63 h7\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,647,452 </div></td></tr><tr><td class=\"c x18c y1307 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls34 ws13\">     Write-offs </div></td><td class=\"c x18d y1307 w61 h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1307 w7d h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1307 w7e h6\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a2 y1307 w7d h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18e y1307 w7e h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(2,667,657) </div></td><td class=\"c x1a3 y1307 w7f h6\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">1,303,120 </div></td><td class=\"c x190 y1307 w80 h6\"><div class=\"t m0 x44 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(2,667,657) </div></td><td class=\"c x1a4 y1307 w63 h6\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,303,120 </div></td></tr><tr><td class=\"c x18c y1308 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span><span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1308 w61 h7\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,477,281 </div></td><td class=\"c x1a1 y1308 w7d h7\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">23,514 </div></td><td class=\"c x18f y1308 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">1,526,016 </div></td><td class=\"c x1a2 y1308 w7d h7\"><div class=\"t m0 x4d h51 y1f ffd fs0 fc9 sc0 ls40 ws0\">(735) </div></td><td class=\"c x18e y1308 w7e h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">655,742 </div></td><td class=\"c x1a3 y1308 w7f h7\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(446,061) </div></td><td class=\"c x190 y1308 w80 h7\"><div class=\"t m0 xb1 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">8,659,039 </div></td><td class=\"c x1a4 y1308 w63 h7\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">(423,282) </div></td></tr><tr><td class=\"c x18c y1309 w79 h6\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls36 ws0\">     <span class=\"ffe ws15\">Balance at 31 December</span><span class=\"ffe ws15\"> </span></div></td><td class=\"c x18d y1309 w61 h6\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">418,452,531 </div></td><td class=\"c x1a1 y1309 w7d h6\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls3e ws5\"> (2,331,025) </div></td><td class=\"c x18f y1309 w7e h6\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">24,825,256 </div></td><td class=\"c x1a2 y1309 w7d h6\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(4,354,498) </div></td><td class=\"c x18e y1309 w7e h6\"><div class=\"t m0 xb1 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">9,962,729 </div></td><td class=\"c x1a3 y1309 w7f h6\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(8,151,542) </div></td><td class=\"c x190 y1309 w80 h6\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">453,240,516 </div></td><td class=\"c x1a4 y1309 w63 h6\"><div class=\"t m0 xb3 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(14,837,065) </div></td></tr><tr><td class=\"c x18c y130a w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3c ws9\">ECL change for the period<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130a w63 h6\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">2,302,590 </div></td></tr><tr><td class=\"c x18c y130b w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls41 ws16\">Assets writte<span class=\"_ _2\"></span>n off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130b w63 h7\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(2,667,657) </div></td></tr><tr><td class=\"c x18c y130c w79 h6\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"ffd ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130c w63 h6\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">(365,067) </div></td></tr><tr><td class=\"c x18c y130d w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130d w63 h7\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">1,350,821 </div></td></tr><tr><td class=\"c x18c y130e w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130e w63 h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">423,282 </div></td></tr><tr><td class=\"c x18c y130f w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3a ws19\">ECL attributable to discontinued<span class=\"ls2f ws1a\"> operations at 1 January 2025</span><span class=\"ls2f ws1a\"><span class=\"_ _2\"></span> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130f w63 h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(1,647,452) </div></td></tr><tr><td class=\"c x18c y1310 w79 h7\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"ffd ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1310 w63 h7\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls23 ws0\">(238,416) </div></td></tr></table><table class=\"s w119 hcd\" id=\"_230700ba-4d9a-4a34-b040-2652d648f365\"><tr><td></td><td></td><td class=\"c x183 y12ea w83 h6\"><div class=\"t m0 x1c h51 y1f ffd fs0 fcc sc0 ls31 ws0\">As at 31 December 2025 </div></td><td class=\"c x184 y12ea w84 h6\"><div class=\"t m0 x20 h51 y1f ffd fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y12ec w11a hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y12ec w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y12ec w11c hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y12ed w11d hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y12ed w11e hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y12ed w11f hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y12ee w85 h7\"><div class=\"t m0 x9f h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y12ee w86 h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y12ee w84 h7\"><div class=\"t m0 x2e h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y12ef w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3c wsb\">Balances with Central Bank of Malta, treasury bill<span class=\"_ _2\"></span>s and cash </div></td><td class=\"c x183 y12ef w85 h6\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">84,522,623 </div></td><td class=\"c x18b y12ef w86 h6\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(26,646) </div></td><td class=\"c x184 y12ef w84 h6\"><div class=\"t m0 xc5 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">25,017 </div></td></tr><tr><td class=\"c x18c y12f0 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y12f0 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">88,311,458 </div></td><td class=\"c x18b y12f0 w86 h7\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(294,714) </div></td><td class=\"c x184 y12f0 w84 h7\"><div class=\"t m0 xc6 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(114,861) </div></td></tr><tr><td class=\"c x18c y12f1 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y12f1 w85 h6\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">453,240,516 </div></td><td class=\"c x18b y12f1 w86 h6\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(14,837,065) </div></td><td class=\"c x184 y12f1 w84 h6\"><div class=\"t m0 x21 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> (238,416) </div></td></tr><tr><td class=\"c x18c y12f2 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at amortis<span class=\"_ _2\"></span>ed cost </div></td><td class=\"c x183 y12f2 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">41,300,504 </div></td><td class=\"c x18b y12f2 w86 h7\"><div class=\"t m0 xf h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(6,045) </div></td><td class=\"c x184 y12f2 w84 h7\"><div class=\"t m0 x28 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(6,024) </div></td></tr><tr><td class=\"c x18c y12f3 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls48 ws21\">Off-balance<span class=\"_ _1\"></span> sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y12f4 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls39 ws22\"> - Guarantees </div></td><td class=\"c x183 y12f4 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">26,676,661 </div></td><td class=\"c x18b y12f4 w86 h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(84,441) </div></td><td class=\"c x184 y12f4 w84 h7\"><div class=\"t m0 x4e h51 y1f ffd fs0 fc9 sc0 ls35 ws1a\"> (71,839) </div></td></tr><tr><td class=\"c x18c y12f5 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws5\"> - Commitments </div></td><td class=\"c x183 y12f5 w85 h6\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">171,243,716 </div></td><td class=\"c x18b y12f5 w86 h6\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">(751,099) </div></td><td class=\"c x184 y12f5 w84 h6\"><div class=\"t m0 x21 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> (288,478) </div></td></tr><tr><td class=\"c x18c y12f6 w82 h12\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls49 ws23\">Summary of financia<span class=\"_ _2\"></span>l instruments to which t<span class=\"_ _2\"></span>he impairment <span class=\"ls4a ws24\">requir<span class=\"_ _2\"></span>ements in IFRS 9 are applied in <span class=\"_ _2\"></span>income statement</span><span class=\"ls4a ws24\"><span class=\"_ _2\"></span> </span></div></td><td class=\"c x183 y12f6 w85 h12\"><div class=\"t m0 x15 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">865,295,478 </div></td><td class=\"c x18b y12f6 w86 h12\"><div class=\"t m0 x16 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(16,000,010) </div></td><td class=\"c x184 y12f6 w84 h12\"><div class=\"t m0 xc9 h53 y1f ffe fs0 fc9 sc0 ls4b wse\"> (694,601) </div></td></tr><tr><td class=\"c x18c y12f7 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at fair val<span class=\"_ _2\"></span>ue through o<span class=\"_ _2\"></span>ther compre<span class=\"_ _2\"></span>hensive inc<span class=\"_ _2\"></span>ome </div></td><td class=\"c x183 y12f7 w85 h7\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">105,254,684 </div></td><td class=\"c x18b y12f7 w86 h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(59,407) </div></td><td class=\"c x184 y12f7 w84 h7\"><div class=\"t m0 xc5 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">18,387 </div></td></tr><tr><td class=\"c x18c y12f8 w82 h6\"><div class=\"t m0 x4 h53 y96d ffe fs0 fc9 sc0 ls36 ws15\">Total allowance for ECL/Total <span class=\"ls4c ws25\">i<span class=\"_ _1\"></span>ncome statement ECL c<span class=\"_ _1\"></span>harge</span><span class=\"ls4c ws25\"> </span></div></td><td></td><td class=\"c x18b y12f8 w86 h6\"><div class=\"t m0 x16 h53 y96d ffe fs0 fc9 sc0 ls3c ws0\">(16,059,417) </div></td><td class=\"c x184 y12f8 w84 h6\"><div class=\"t m0 xc9 h53 y96d ffe fs0 fc9 sc0 ls4b wse\"> (676,214) </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024 <table class=\"s w124 hd0\" id=\"_88184c7e-cf56-49a4-a394-190087b0daef\"><tr><td></td><td></td><td class=\"c x18d y1311 w2a h7\"><div class=\"t m0 xb9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Non-credit impaired </div></td><td></td><td></td><td class=\"c x18e y1311 w7a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y1312 w7b h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 1 </div></td><td></td><td class=\"c x18f y1312 w7c h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 2 </div></td><td></td><td class=\"c x18e y1312 w7a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 3 </div></td><td></td><td class=\"c x190 y1312 w7b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y1313 w125 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y1314 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x18c y1315 w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x18d y1316 w61 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a1 y1316 w7d h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18f y1316 w7e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a2 y1316 w7d h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18e y1316 w7e h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a3 y1316 w7f h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x190 y1316 w80 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a4 y1316 w63 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x18c y1317 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Balance at 1 January </span></div></td><td class=\"c x18d y1317 w61 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 348,322,143  </div></td><td class=\"c x1a1 y1317 w7d h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,992,933) </div></td><td class=\"c x18f y1317 w7e h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,817,853  </div></td><td class=\"c x1a2 y1317 w7d h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,235,201) </div></td><td class=\"c x18e y1317 w7e h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,115,371  </div></td><td class=\"c x1a3 y1317 w7f h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (13,685,159) </div></td><td class=\"c x190 y1317 w80 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 450,255,367  </div></td><td class=\"c x1a4 y1317 w63 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (18,913,293) </div></td></tr><tr><td class=\"c x18c y1318 w79 h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 1<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1318 w61 h12\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,117,042  </div></td><td class=\"c x1a1 y1318 w7d h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (163,525) </div></td><td class=\"c x18f y1318 w7e h12\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,117,042) </div></td><td class=\"c x1a2 y1318 w7d h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 163,525  </div></td><td class=\"c x18e y1318 w7e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1318 w7f h12\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1318 w80 h12\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1318 w63 h12\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y1319 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 2<span class=\"ff5 fc1\"> </span></span></div></td><td class=\"c x18d y1319 w61 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,550,486) </div></td><td class=\"c x1a1 y1319 w7d h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,257  </div></td><td class=\"c x18f y1319 w7e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,550,486  </div></td><td class=\"c x1a2 y1319 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (44,257) </div></td><td class=\"c x18e y1319 w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1319 w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1319 w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1319 w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y131a w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 3 </span></div></td><td class=\"c x18d y131a w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131a w7d h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x18f y131a w7e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (826,664) </div></td><td class=\"c x1a2 y131a w7d h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,774  </div></td><td class=\"c x18e y131a w7e h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">826,664 </div></td><td class=\"c x1a3 y131a w7f h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,774) </div></td><td class=\"c x190 y131a w80 h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y131a w63 h6\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y131b w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Net remeasurement of loss allowance arisin<span class=\"_ _1\"></span>g from stage transfers </span></div></td><td class=\"c x18d y131b w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131b w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (19,442) </div></td><td class=\"c x18f y131b w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y131b w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,541  </div></td><td class=\"c x18e y131b w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y131b w7f h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (305,675) </div></td><td class=\"c x190 y131b w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y131b w63 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (312,576) </div></td></tr><tr><td class=\"c x18c y131c w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Changes in risk parameters </span></div></td><td class=\"c x18d y131c w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131c w7d h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83,145  </div></td><td class=\"c x18f y131c w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y131c w7d h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,502,211) </div></td><td class=\"c x18e y131c w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y131c w7f h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,574,526) </div></td><td class=\"c x190 y131c w80 h7\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a4 y131c w63 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (4,993,592) </div></td></tr><tr><td class=\"c x18c y131d w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">New financial assets originated or purchased and further lending<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y131d w61 h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,469,819  </div></td><td class=\"c x1a1 y131d w7d h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,470,719) </div></td><td class=\"c x18f y131d w7e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,556,170  </div></td><td class=\"c x1a2 y131d w7d h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (144,706) </div></td><td class=\"c x18e y131d w7e h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,221  </div></td><td class=\"c x1a3 y131d w7f h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (40,221) </div></td><td class=\"c x190 y131d w80 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 451,066,210  </div></td><td class=\"c x1a4 y131d w63 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,655,646) </div></td></tr><tr><td class=\"c x18c y131e w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial assets that have been repaid <span class=\"ls3\">or</span> partially rep<span class=\"_ _1\"></span>aid </span></div></td><td class=\"c x18d y131e w61 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (382,567,759) </div></td><td class=\"c x1a1 y131e w7d h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,079,287  </div></td><td class=\"c x18f y131e w7e h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (39,828,212) </div></td><td class=\"c x1a2 y131e w7d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 174,762  </div></td><td class=\"c x18e y131e w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,149,871) </div></td><td class=\"c x1a3 y131e w7f h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,699,466  </div></td><td class=\"c x190 y131e w80 h7\"><div class=\"t m0 xcd hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">        <span class=\"ls0\">(430,545,842) </span></div></td><td class=\"c x1a4 y131e w63 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,953,515  </div></td></tr><tr><td class=\"c x18c y131f w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Write-offs </span></div></td><td class=\"c x18d y131f w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131f w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y131f w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a2 y131f w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18e y131f w7e h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,672,416) </div></td><td class=\"c x1a3 y131f w7f h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,279,949  </div></td><td class=\"c x190 y131f w80 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (4,672,416) </div></td><td class=\"c x1a4 y131f w63 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,279,949  </div></td></tr><tr><td class=\"c x18c y1320 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Foreign exchange and other movements<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1320 w61 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,652,236) </div></td><td class=\"c x1a1 y1320 w7d h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,709  </div></td><td class=\"c x18f y1320 w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,860,602) </div></td><td class=\"c x1a2 y1320 w7d h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">141<span class=\"ls0\"> </span></div></td><td class=\"c x18e y1320 w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,474,103) </div></td><td class=\"c x1a3 y1320 w7f h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 494,138  </div></td><td class=\"c x190 y1320 w80 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (20,986,941) </div></td><td class=\"c x1a4 y1320 w63 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 501,988  </div></td></tr><tr><td class=\"c x18c y1321 w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff5 ls0\">Balance at 31 December </span></div></td><td class=\"c x18d y1321 w61 h6\"><div class=\"t m0 xce hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">379,138,523 </span></div></td><td class=\"c x1a1 y1321 w7d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(2,432,221) </span></div></td><td class=\"c x18f y1321 w7e h6\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">52,291,989 </span></div></td><td class=\"c x1a2 y1321 w7d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(4,560,632) </span></div></td><td class=\"c x18e y1321 w7e h6\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">13,685,866 </span></div></td><td class=\"c x1a3 y1321 w7f h6\"><div class=\"t m0 xcf hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">(10,146,802) </span></div></td><td class=\"c x190 y1321 w80 h6\"><div class=\"t m0 xce hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">445,116,378 </span></div></td><td class=\"c x1a4 y1321 w63 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(17,139,655) </span></div></td></tr><tr><td class=\"c x18c y1322 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change for the period </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1322 w63 h6\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,773,638<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1323 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets written off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1323 w63 h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,672,416)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1324 w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change in expected credit losses excl<span class=\"_ _1\"></span>uding effect of write<span class=\"_ _2\"></span>-offs<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1324 w63 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,898,778) </div></td></tr><tr><td class=\"c x18c y1325 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1325 w63 h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">915,133<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1326 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign exchange and other movements </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1326 w63 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (501,988) </div></td></tr><tr><td class=\"c x18c y1327 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change attributable to discontinued operations </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1327 w63 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">242,211 </div></td></tr><tr><td class=\"c x18c y1328 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>expected c<span class=\"_ _1\"></span>redit losses <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other c<span class=\"_ _1\"></span>redit impai<span class=\"_ _1\"></span>rment charges<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1328 w63 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,243,422) </div></td></tr></table><table class=\"s w12b hd1\" id=\"_db797a27-9bed-41a9-abcf-9ed937591588\"><tr><td></td><td></td><td class=\"c x183 y1329 w83 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2024 </div></td><td class=\"c x184 y1329 w84 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Twelve months ended 31 December 2024 </div></td></tr><tr><td></td><td class=\"c x185 y132a w12c hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y132a w126 hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y132a w107 hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net movement in expected credit losses and<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y132b w12d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc4 sc0 ls0 ws0\">Nominal amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y132b w129 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y132b w12e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y132c w85 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18b y132c w86 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x184 y132c w84 h7\"><div class=\"t m0 x2e h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x18c y132d w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with Central Bank of Malta, treasury bills and cash </div></td><td class=\"c x183 y132d w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,243,880  </div></td><td class=\"c x18b y132d w86 h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (51,663) </div></td><td class=\"c x184 y132d w84 h6\"><div class=\"t m0 xd0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,363  </div></td></tr><tr><td class=\"c x18c y132e w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x183 y132e w85 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,637,245  </div></td><td class=\"c x18b y132e w86 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (179,853) </div></td><td class=\"c x184 y132e w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,651 </div></td></tr><tr><td class=\"c x18c y132f w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x183 y132f w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x18b y132f w86 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (17,139,655) </div></td><td class=\"c x184 y132f w84 h6\"><div class=\"t m0 xd1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,243,422) </div></td></tr><tr><td class=\"c x18c y1330 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x183 y1330 w85 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,927  </div></td><td class=\"c x18b y1330 w86 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td><td class=\"c x184 y1330 w84 h7\"><div class=\"t m0 xaa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,140  </div></td></tr><tr><td class=\"c x18c y1331 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1332 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x183 y1332 w85 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x18b y1332 w86 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,602) </div></td><td class=\"c x184 y1332 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,051) </div></td></tr><tr><td class=\"c x18c y1333 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x183 y1333 w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x18b y1333 w86 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (462,621) </div></td><td class=\"c x184 y1333 w84 h6\"><div class=\"t m0 xc9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (380,314) </div></td></tr><tr><td class=\"c x18c y1334 w82 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Summary of financial instruments to whic<span class=\"_ _1\"></span>h the impairment requirements in IFRS 9 are applied in income statement </div></td><td class=\"c x183 y1334 w85 h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 837,905,370  </div></td><td class=\"c x18b y1334 w86 h12\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (17,846,415) </div></td><td class=\"c x184 y1334 w84 h12\"><div class=\"t m0 xd1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,405,633) </div></td></tr><tr><td class=\"c x18c y1335 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1335 w85 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td><td class=\"c x18b y1335 w86 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (77,794) </div></td><td class=\"c x184 y1335 w84 h7\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,439  </div></td></tr><tr><td class=\"c x18c y1336 w82 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total allowance for ECL/Total income statement ECL charge </div></td><td></td><td class=\"c x18b y1336 w86 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (17,924,209) </div></td><td class=\"c x184 y1336 w84 h6\"><div class=\"t m0 xd1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,400,194) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w124 hd3\" id=\"_515f7f2b-3e00-48df-b510-e5889077b15f\"><tr><td></td><td></td><td class=\"c x18d y1337 w2a h7\"><div class=\"t m0 xb9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Non-credit impaired </div></td><td></td><td></td><td class=\"c x18e y1337 w7a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y1338 w7b h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 1 </div></td><td></td><td class=\"c x18f y1338 w7c h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 2 </div></td><td></td><td class=\"c x18e y1338 w7a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 3 </div></td><td></td><td class=\"c x190 y1338 w7b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y1339 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y133a w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a5 y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x18c y133b w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x18d y133c w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a1 y133c w7d h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18f y133c w7e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a2 y133c w7d h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18e y133c w7e h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a3 y133c w7f h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x190 y133c w80 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a4 y133c w63 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x18c y133d w79 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Balance at 1 January </span></div></td><td class=\"c x18d y133d w61 h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">486,974,629 </div></td><td class=\"c x1a1 y133d w7d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,935,067) </div></td><td class=\"c x18f y133d w7e h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">33,415,683 </div></td><td class=\"c x1a2 y133d w7d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,116,527) </div></td><td class=\"c x18e y133d w7e h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,886,098 </div></td><td class=\"c x1a3 y133d w7f h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(9,440,905) </div></td><td class=\"c x190 y133d w80 h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td><td class=\"c x1a4 y133d w63 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,492,499) </div></td></tr><tr><td class=\"c x18c y133e w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 1 </span></div></td><td class=\"c x18d y133e w61 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,544,098 </div></td><td class=\"c x1a1 y133e w7d h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,739) </div></td><td class=\"c x18f y133e w7e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,544,098) </div></td><td class=\"c x1a2 y133e w7d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,739 </div></td><td class=\"c x18e y133e w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y133e w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y133e w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y133e w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y133f w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 2<span class=\"ff5 fc1\"> </span></span></div></td><td class=\"c x18d y133f w61 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,365,979) </div></td><td class=\"c x1a1 y133f w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">113<span class=\"ls0\">,</span>995<span class=\"ls0\"> </span></div></td><td class=\"c x18f y133f w7e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,365,979 </div></td><td class=\"c x1a2 y133f w7d h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">113</span>,<span class=\"ls2\">995</span>) </div></td><td class=\"c x18e y133f w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y133f w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y133f w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y133f w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y1340 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Net remeasurement of loss allowance arisin<span class=\"_ _1\"></span>g from stage transfers </span></div></td><td class=\"c x18d y1340 w61 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a1 y1340 w7d h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,739 </div></td><td class=\"c x18f y1340 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a2 y1340 w7d h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(161,<span class=\"ls2\">984</span><span class=\"ls2\">)</span> </div></td><td class=\"c x18e y1340 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1340 w7f h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1340 w80 h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1340 w63 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(155,<span class=\"ls2\">245</span><span class=\"ls2\">)</span> </div></td></tr><tr><td class=\"c x18c y1341 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Changes in risk parameters </span></div></td><td class=\"c x18d y1341 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y1341 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">291<span class=\"ls0\">,</span>990<span class=\"ls0\"> </span></div></td><td class=\"c x18f y1341 w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y1341 w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">29<span class=\"ls0\">,</span>265<span class=\"ls0\"> </span></div></td><td class=\"c x18e y1341 w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y1341 w7f h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">108,259 </div></td><td class=\"c x190 y1341 w80 h7\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a4 y1341 w63 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">429<span class=\"ls0\">,</span>514<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18c y1342 w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">New financial assets originated or purchased and further lending <span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1342 w61 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,385,170 </div></td><td class=\"c x1a1 y1342 w7d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,641,175) </div></td><td class=\"c x18f y1342 w7e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,476,929 </div></td><td class=\"c x1a2 y1342 w7d h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,051) </div></td><td class=\"c x18e y1342 w7e h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y1342 w7f h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1342 w80 h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">345,862,099 </div></td><td class=\"c x1a4 y1342 w63 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,646,226) </div></td></tr><tr><td class=\"c x18c y1343 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial assets that have been repaid or partially repaid </span></div></td><td class=\"c x18d y1343 w61 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(230,691,329) </div></td><td class=\"c x1a1 y1343 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">774,300 </div></td><td class=\"c x18f y1343 w7e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,570,920) </div></td><td class=\"c x1a2 y1343 w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,095 </div></td><td class=\"c x18e y1343 w7e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,306,242) </div></td><td class=\"c x1a3 y1343 w7f h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">718,719 </div></td><td class=\"c x190 y1343 w80 h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(249,568,491) </div></td><td class=\"c x1a4 y1343 w63 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,504,114 </div></td></tr><tr><td class=\"c x18c y1344 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Write-offs </span></div></td><td class=\"c x18d y1344 w61 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a1 y1344 w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y1344 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x1a2 y1344 w7d h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x18e y1344 w7e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td><td class=\"c x1a3 y1344 w7f h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,303,120 </div></td><td class=\"c x190 y1344 w80 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td><td class=\"c x1a4 y1344 w63 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,303,120 </div></td></tr><tr><td class=\"c x18c y1345 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Foreign exchange and other movements<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1345 w61 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,010,439 </div></td><td class=\"c x1a1 y1345 w7d h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y1345 w7e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,526,019 </div></td><td class=\"c x1a2 y1345 w7d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(925) </div></td><td class=\"c x18e y1345 w7e h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">674,775 </div></td><td class=\"c x1a3 y1345 w7f h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(464,981) </div></td><td class=\"c x190 y1345 w80 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,211,233 </div></td><td class=\"c x1a4 y1345 w63 h7\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(465,906) </div></td></tr><tr><td class=\"c x18c y1346 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff5 ls0\">Balance at 31 December </span></div></td><td class=\"c x18d y1346 w61 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x1a1 y1346 w7d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,395,957) </div></td><td class=\"c x18f y1346 w7e h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1a2 y1346 w7d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,351,383) </div></td><td class=\"c x18e y1346 w7e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x1a3 y1346 w7f h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(7,775,788) </div></td><td class=\"c x190 y1346 w80 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td><td class=\"c x1a4 y1346 w63 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td></tr><tr><td class=\"c x18c y1347 w79 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change for the period </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1347 w63 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">969,371 </div></td></tr><tr><td class=\"c x18c y1348 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets written off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1348 w63 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td></tr><tr><td class=\"c x18c y1349 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change in expected credit losses excl<span class=\"_ _1\"></span>uding effect of write<span class=\"_ _2\"></span>-offs<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1349 w63 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,698,<span class=\"ls2\">286</span>) </div></td></tr><tr><td class=\"c x18c y134a w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134a w63 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,315,<span class=\"ls2\">831</span> </div></td></tr><tr><td class=\"c x18c y134b w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign exchange and other movements </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134b w63 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">465,906 </div></td></tr><tr><td class=\"c x18c y134c w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>expected c<span class=\"_ _1\"></span>redit losses <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other c<span class=\"_ _1\"></span>redit impai<span class=\"_ _1\"></span>rment charges<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134c w63 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">83,451<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w12f hd4\" id=\"_2d88f348-e703-4071-87f0-e3c084b298a2\"><tr><td></td><td></td><td class=\"c x183 y134d w83 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2025 </div></td><td class=\"c x184 y134d w84 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y134e w12c hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y134e w126 hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y134e w107 hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net movement in expected credit losses and<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y134f w12d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Nominal amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y134f w129 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y134f w12e hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y1350 w85 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18b y1350 w86 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x184 y1350 w84 h7\"><div class=\"t m0 x2e h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x18c y1351 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with Central Bank of Malta, treasury bills and cash </div></td><td class=\"c x183 y1351 w85 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x18b y1351 w86 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x184 y1351 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,017 </div></td></tr><tr><td class=\"c x18c y1352 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x183 y1352 w85 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td><td class=\"c x18b y1352 w86 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x184 y1352 w84 h6\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,984) </div></td></tr><tr><td class=\"c x18c y1353 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x183 y1353 w85 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td><td class=\"c x18b y1353 w86 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td><td class=\"c x184 y1353 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,451 </div></td></tr><tr><td class=\"c x18c y1354 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x183 y1354 w85 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x18b y1354 w86 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td><td class=\"c x184 y1354 w84 h6\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,589) </div></td></tr><tr><td class=\"c x18c y1355 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1356 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x183 y1356 w85 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x18b y1356 w86 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td><td class=\"c x184 y1356 w84 h6\"><div class=\"t m0 xd0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(71,835) </div></td></tr><tr><td class=\"c x18c y1357 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x183 y1357 w85 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x18b y1357 w86 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,112) </div></td><td class=\"c x184 y1357 w84 h7\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(552,593) </div></td></tr><tr><td class=\"c x18c y1358 w82 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Summary of financial instruments to whic<span class=\"_ _1\"></span>h the impairment requirements in IFRS 9 are applied in income statement </div></td><td class=\"c x183 y1358 w85 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,151,319,143 </div></td><td class=\"c x18b y1358 w86 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,809,722) </div></td><td class=\"c x184 y1358 w84 h7\"><div class=\"t m0 xc6 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(761,533) </div></td></tr><tr><td class=\"c x18c y1359 w82 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1359 w85 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x18b y1359 w86 h12\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x184 y1359 w84 h12\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,387 </div></td></tr><tr><td class=\"c x18c y135a w82 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total allowance for ECL/Total income statement ECL charge </div></td><td></td><td class=\"c x18b y135a w86 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,869,129) </div></td><td class=\"c x184 y135a w84 h7\"><div class=\"t m0 xc6 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(743,146) </div></td></tr></table>Bank \u2013 31 <span class=\"_ _7\"></span>December 2024<table class=\"s w131 hd6\" id=\"_cf688b80-1875-434b-99c0-a6c854a4bd19\"><tr><td></td><td></td><td class=\"c x18d y1369 w2a h7\"><div class=\"t m0 xb9 h51 y1f fff fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x18e y1369 w7a h7\"><div class=\"t m0 x16 h51 y1f fff fs0 fcb sc0 ls27 ws1\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y136a w7b h7\"><div class=\"t m0 x9 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x18f y136a w7c h7\"><div class=\"t m0 x35 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x18e y136a w7a h7\"><div class=\"t m0 x35 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x190 y136a w7b h7\"><div class=\"t m0 xf h51 y1f fff fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x18d y136d w61 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a1 y136d w7d h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18f y136d w7e h6\"><div class=\"t m0 x4d h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a2 y136d w7d h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18e y136d w7e h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a3 y136d w7f h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x190 y136d w80 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a4 y136d w63 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x18c y136e w79 h7\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y136f w79 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x18d y136f w61 h12\"><div class=\"t m0 xcb h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 574,232,438  </div></td><td class=\"c x1a1 y136f w7d h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (2,749,760) </div></td><td class=\"c x18f y136f w7e h12\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 36,066,877  </div></td><td class=\"c x1a2 y136f w7d h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (2,641,065) </div></td><td class=\"c x18e y136f w7e h12\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 20,605,923  </div></td><td class=\"c x1a3 y136f w7f h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (7,396,188) </div></td><td class=\"c x190 y136f w80 h12\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 630,905,238  </div></td><td class=\"c x1a4 y136f w63 h12\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (12,787,013) </div></td></tr><tr><td class=\"c x18c y1370 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls23 ws27\">     Transfer to Stage 2<span class=\"ff10 ls0 ws0\"> </span></div></td><td class=\"c x18d y1370 w61 h7\"><div class=\"t m0 x42 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (10,513,718) </div></td><td class=\"c x1a1 y1370 w7d h7\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 20,800  </div></td><td class=\"c x18f y1370 w7e h7\"><div class=\"t m0 xb3 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 10,513,718  </div></td><td class=\"c x1a2 y1370 w7d h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (20,800) </div></td><td class=\"c x18e y1370 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1370 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1370 w80 h7\"><div class=\"t m0 x9f h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1370 w63 h7\"><div class=\"t m0 xc0 h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1371 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls2d wsd\">     Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"><span class=\"_ _2\"></span><span class=\"ff10 fcc ls0 ws0\"> </span></span></div></td><td class=\"c x18d y1371 w61 h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1371 w7d h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1371 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a2 y1371 w7d h7\"><div class=\"t m0 x43 h51 y1f fff fs0 fc9 sc0 ls30 ws24\">20,737  </div></td><td class=\"c x18e y1371 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1371 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1371 w80 h7\"><div class=\"t m0 x9f h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1371 w63 h7\"><div class=\"t m0 x43 h53 y1f ff10 fs0 fc9 sc0 ls23 ws28\">20,737  </div></td></tr><tr><td class=\"c x18c y1372 w79 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x18d y1372 w61 h6\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1372 w7d h6\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls34 ws0\">915,593 </div></td><td class=\"c x18f y1372 w7e h6\"><div class=\"t m0 x8a h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1372 w7d h6\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,469,666) </div></td><td class=\"c x18e y1372 w7e h6\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1372 w7f h6\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls35 ws0\">(3,372,617) </div></td><td class=\"c x190 y1372 w80 h6\"><div class=\"t m0 x8a h53 y1f ff10 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1372 w63 h6\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,926,690) </div></td></tr><tr><td class=\"c x18c y1373 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws9\">     New financial assets originated or purchased and further lendi<span class=\"_ _2\"></span>ng  </div></td><td class=\"c x18d y1373 w61 h7\"><div class=\"t m0 xcb h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 285,368,787  </div></td><td class=\"c x1a1 y1373 w7d h7\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,315,820) </div></td><td class=\"c x18f y1373 w7e h7\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 9,610,643  </div></td><td class=\"c x1a2 y1373 w7d h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (16,845) </div></td><td class=\"c x18e y1373 w7e h7\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 40,221  </div></td><td class=\"c x1a3 y1373 w7f h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (40,221) </div></td><td class=\"c x190 y1373 w80 h7\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 295,019,651  </div></td><td class=\"c x1a4 y1373 w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,372,886) </div></td></tr><tr><td class=\"c x18c y1374 w79 h6\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span><span class=\"ff10 ls0 ws0\"> </span></div></td><td class=\"c x18d y1374 w61 h6\"><div class=\"t m0 xcc h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> (342,169,821) </div></td><td class=\"c x1a1 y1374 w7d h6\"><div class=\"t m0 x1b h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 1,194,120  </div></td><td class=\"c x18f y1374 w7e h6\"><div class=\"t m0 x59 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (21,337,893) </div></td><td class=\"c x1a2 y1374 w7d h6\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 11,112  </div></td><td class=\"c x18e y1374 w7e h6\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (5,876,002) </div></td><td class=\"c x1a3 y1374 w7f h6\"><div class=\"t m0 x1b h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 1,176,694  </div></td><td class=\"c x190 y1374 w80 h6\"><div class=\"t m0 x41 h53 y1f ff10 fs0 fc9 sc0 ls31 ws9\"> (369,383,716) </div></td><td class=\"c x1a4 y1374 w63 h6\"><div class=\"t m0 x1b h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 2,381,926  </div></td></tr><tr><td class=\"c x18c y1375 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls34 ws13\">     Write-offs </div></td><td class=\"c x18d y1375 w61 h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1375 w7d h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1375 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> - </div></td><td class=\"c x1a2 y1375 w7d h7\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x18e y1375 w7e h7\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,161,683) </div></td><td class=\"c x1a3 y1375 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> -  </div></td><td class=\"c x190 y1375 w80 h7\"><div class=\"t m0 x25 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,161,683) </div></td><td class=\"c x1a4 y1375 w63 h7\"><div class=\"t m0 xc0 h53 y1f ff10 fs0 fc9 sc0 ls38 wsf\"> -  </div></td></tr><tr><td class=\"c x18c y1376 w79 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span> </div></td><td class=\"c x18d y1376 w61 h6\"><div class=\"t m0 x20 h51 y1f fff fs0 fc9 sc0 ls3d ws0\">(19,943,057) </div></td><td class=\"c x1a1 y1376 w7d h6\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1376 w7e h6\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls35 ws0\">(1,437,662) </div></td><td class=\"c x1a2 y1376 w7d h6\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18e y1376 w7e h6\"><div class=\"t m0 x15 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (722,361) </div></td><td class=\"c x1a3 y1376 w7f h6\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls2e ws0\">191,427 </div></td><td class=\"c x190 y1376 w80 h6\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (22,103,080) </div></td><td class=\"c x1a4 y1376 w63 h6\"><div class=\"t m0 x40 h53 y1f ff10 fs0 fc9 sc0 ls4e ws0\">191,427 </div></td></tr><tr><td class=\"c x18c y1377 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls36 ws0\">     <span class=\"ff10 ws15\">Balance at 31 December</span><span class=\"ff10 ws15\"> </span></div></td><td class=\"c x18d y1377 w61 h7\"><div class=\"t m0 xcb h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 486,974,629 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a1 y1377 w7d h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,935,067) </div></td><td class=\"c x18f y1377 w7e h7\"><div class=\"t m0 xb3 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 33,415,683 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a2 y1377 w7d h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (4,116,527) </div></td><td class=\"c x18e y1377 w7e h7\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 12,886,098 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a3 y1377 w7f h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (9,440,905)<span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x190 y1377 w80 h7\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 533,276,410  </div></td><td class=\"c x1a4 y1377 w63 h7\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (15,492,499) </div></td></tr><tr><td class=\"c x18c y1378 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls41 ws16\">Assets writte<span class=\"_ _2\"></span>n off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1378 w63 h7\"><div class=\"t m0 x4b h53 y1f fff fs0 fc9 sc0 ls3d ws28\"> (2,705,486)<span class=\"ff10 ls0 ws0\"> </span></div></td></tr><tr><td class=\"c x18c y1379 w79 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"fff ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1379 w63 h12\"><div class=\"t m0 x4b h53 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,161,683)<span class=\"ff10 ls0 ws0\"> </span></div></td></tr><tr><td class=\"c x18c y137a w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137a w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,867,169) </div></td></tr><tr><td class=\"c x18c y137b w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137b w63 h7\"><div class=\"t m0 x4c h51 y1f fff fs0 fc9 sc0 ls2f wsb\"> 793,350  </div></td></tr><tr><td class=\"c x18c y137c w79 h6\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"fff ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137c w63 h6\"><div class=\"t m0 x7d h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (191,427) </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137d w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,265,246) </div></td></tr></table><table class=\"s w130 hcd\" id=\"_dae73eae-f84d-49eb-a525-fbad78f4d90e\"><tr><td></td><td></td><td class=\"c x183 y135b w83 h6\"><div class=\"t m0 x1c h51 y1f fff fs0 fcc sc0 ls31 ws0\">As at 31 December 2024 </div></td><td class=\"c x184 y135b w84 h6\"><div class=\"t m0 x20 h51 y1f fff fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2024 </div></td></tr><tr><td></td><td class=\"c x185 y135c w11a hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y135c w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y135c w11c hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y135d w11d hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y135d w11e hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y135d w11f hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y135e w85 h12\"><div class=\"t m0 x9f h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y135e w86 h12\"><div class=\"t m0 xa2 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y135e w84 h12\"><div class=\"t m0 x2e h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y135f w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3c wsb\">Balances with Central Bank of Malta, treasury bill<span class=\"_ _2\"></span>s and cash </div></td><td class=\"c x183 y135f w85 h7\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 134,230,953  </div></td><td class=\"c x18b y135f w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (51,663) </div></td><td class=\"c x184 y135f w84 h7\"><div class=\"t m0 xd0 h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 32,363  </div></td></tr><tr><td class=\"c x18c y1360 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1360 w85 h7\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 90,276,925  </div></td><td class=\"c x18b y1360 w86 h7\"><div class=\"t m0 x46 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (178,801) </div></td><td class=\"c x184 y1360 w84 h7\"><div class=\"t m0 xd0 h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 36,877  </div></td></tr><tr><td class=\"c x18c y1361 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y1361 w85 h6\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 533,276,410  </div></td><td class=\"c x18b y1361 w86 h6\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (15,492,499) </div></td><td class=\"c x184 y1361 w84 h6\"><div class=\"t m0 xd2 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (3,265,246) </div></td></tr><tr><td class=\"c x18c y1362 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at amortis<span class=\"_ _2\"></span>ed cost </div></td><td class=\"c x183 y1362 w85 h7\"><div class=\"t m0 x8 h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 2,073,927  </div></td><td class=\"c x18b y1362 w86 h7\"><div class=\"t m0 x76 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (21) </div></td><td class=\"c x184 y1362 w84 h7\"><div class=\"t m0 xaa h51 y1f fff fs0 fc9 sc0 ls2f wsb\"> 131,140  </div></td></tr><tr><td class=\"c x18c y1363 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls48 ws21\">Off-balance<span class=\"_ _1\"></span> sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1364 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls39 ws22\"> - Guarantees </div></td><td class=\"c x183 y1364 w85 h7\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 27,632,552  </div></td><td class=\"c x18b y1364 w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (12,606) </div></td><td class=\"c x184 y1364 w84 h7\"><div class=\"t m0 xc5 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (4,778) </div></td></tr><tr><td class=\"c x18c y1365 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws5\"> - Commitments </div></td><td class=\"c x183 y1365 w85 h6\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 111,629,563  </div></td><td class=\"c x18b y1365 w86 h6\"><div class=\"t m0 x46 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (198,519) </div></td><td class=\"c x184 y1365 w84 h6\"><div class=\"t m0 xc9 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (116,212) </div></td></tr><tr><td class=\"c x18c y1366 w82 h6\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls49 ws23\">Summary of financia<span class=\"_ _2\"></span>l instruments to which t<span class=\"_ _2\"></span>he impairment <span class=\"ls4a ws24\">requir<span class=\"_ _2\"></span>ements in IFRS 9 are applied in <span class=\"_ _2\"></span>income statement</span><span class=\"ls4a ws24\"><span class=\"_ _2\"></span> </span></div></td><td class=\"c x183 y1366 w85 h6\"><div class=\"t m0 xb1 h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 899,120,330  </div></td><td class=\"c x18b y1366 w86 h6\"><div class=\"t m0 x12 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (15,934,109) </div></td><td class=\"c x184 y1366 w84 h6\"><div class=\"t m0 xd2 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,185,856) </div></td></tr><tr><td class=\"c x18c y1367 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at fair val<span class=\"_ _2\"></span>ue through o<span class=\"_ _2\"></span>ther compre<span class=\"_ _2\"></span>hensive inc<span class=\"_ _2\"></span>ome </div></td><td class=\"c x183 y1367 w85 h7\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 120,265,095  </div></td><td class=\"c x18b y1367 w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (77,794) </div></td><td class=\"c x184 y1367 w84 h7\"><div class=\"t m0 x28 h51 y1f fff fs0 fc9 sc0 ls2f wsa\"> 5,439  </div></td></tr><tr><td class=\"c x18c y1368 w82 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls36 ws15\">Total allowance for ECL/Total <span class=\"ls4c ws25\">i<span class=\"_ _1\"></span>ncome statement ECL c<span class=\"_ _1\"></span>harge</span><span class=\"ls4c ws25\"> </span></div></td><td></td><td class=\"c x18b y1368 w86 h12\"><div class=\"t m0 x12 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (16,011,903) </div></td><td class=\"c x184 y1368 w84 h12\"><div class=\"t m0 xd2 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,180,417) </div></td></tr></table><div class=\"t m0 h52 ff12 fs4 fca sc0 ls25 ws2 gsc\">Group \u2013 31 December 2025<span class=\"_ _6b\"> </span> </div><div class=\"t m0 h53 ff12 fs0 fca sc0 ls31 ws0 gsd\">Assets classified as held for sale </div><div class=\"gse\"><table class=\"s w133 hd8\" id=\"_c846ca66-6cf3-4f86-b3a7-ed1e890f47a4\"><tr><td></td><td></td><td class=\"c x1a7 y1385 w2a h7\"><div class=\"t m0 xb9 h51 y1f ff11 fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x1a8 y1385 w87 h7\"><div class=\"t m0 x16 h51 y1f ff11 fs0 fcb sc0 ls27 ws27\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1a7 y1386 w7b h7\"><div class=\"t m0 x9 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x1a9 y1386 w7c h7\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x1a8 y1386 w7a h7\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x1aa y1386 w7b h7\"><div class=\"t m0 xf h51 y1f ff11 fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x1ab y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ac y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ad y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ae y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1af y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b0 y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b1 y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b2 y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1b3 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b4 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b5 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b6 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b7 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b8 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b9 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ba y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1a7 y1389 w61 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bb y1389 w7d h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a9 y1389 w7e h6\"><div class=\"t m0 x4d h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bc y1389 w7d h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a8 y1389 w7e h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bd y1389 w7f h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1aa y1389 w80 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1be y1389 w63 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y138a w79 h7\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y138b w79 h8\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x1a7 y138b w61 h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 42,634,996  </div></td><td class=\"c x1bb y138b w7d h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (901,095) </div></td><td class=\"c x1a9 y138b w7e h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 17,038,357  </div></td><td class=\"c x1bc y138b w7d h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (438,900) </div></td><td class=\"c x1a8 y138b w7e h8\"><div class=\"t m0 x4c h53 y1f ff12 fs0 fc9 sc0 ls30 ws0\"> 401,324  </div></td><td class=\"c x1bd y138b w7f h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (307,457) </div></td><td class=\"c x1aa y138b w80 h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 60,074,677  </div></td><td class=\"c x1be y138b w63 h8\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls3e ws5\"> (1,647,452) </div></td></tr><tr><td class=\"c x1bf y138c w79 h6\"><div class=\"t m0 x33 h51 y1f ff11 fs0 fc9 sc0 ls3a ws9\">      Transfer to Stage 3 </div></td><td class=\"c x1a7 y138c w61 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138c w7d h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a9 y138c w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(2,304,976) </div></td><td class=\"c x1bc y138c w7d h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls2f wsd\"> 73,156  </div></td><td class=\"c x1a8 y138c w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls34 ws13\"> 2,304,976  </div></td><td class=\"c x1bd y138c w7f h6\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> (73,156) </div></td><td class=\"c x1aa y138c w80 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138c w63 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td></tr><tr><td class=\"c x1bf y138d w79 h7\"><div class=\"t m0 x33 h51 y1f ff11 fs0 fc9 sc0 ls3a ws9\">      Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"> </span></div></td><td class=\"c x1a7 y138d w61 h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138d w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a9 y138d w7e h7\"><div class=\"t m0 x8a h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bc y138d w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a8 y138d w7e h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bd y138d w7f h7\"><div class=\"t m0 x4c h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(986,334) </div></td><td class=\"c x1aa y138d w80 h7\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138d w63 h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(986,334) </div></td></tr><tr><td class=\"c x1bf y138e w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x1a7 y138e w61 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138e w7d h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(293,994) </div></td><td class=\"c x1a9 y138e w7e h6\"><div class=\"t m0 x8a h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bc y138e w7d h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(51,296) </div></td><td class=\"c x1a8 y138e w7e h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bd y138e w7f h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(70,607) </div></td><td class=\"c x1aa y138e w80 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138e w63 h6\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(415,897) </div></td></tr><tr><td class=\"c x1bf y138f w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls3a ws10\">     New financial assets originated or purchased and further lending<span class=\"_ _2\"></span><span class=\"ff12 ls0 ws0\"> </span></div></td><td class=\"c x1a7 y138f w61 h7\"><div class=\"t m0 x44 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">15,191,198 </div></td><td class=\"c x1bb y138f w7d h7\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(209,793) </div></td><td class=\"c x1a9 y138f w7e h7\"><div class=\"t m0 xb1 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">9,073,197 </div></td><td class=\"c x1bc y138f w7d h7\"><div class=\"t m0 x4c h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(197,587) </div></td><td class=\"c x1a8 y138f w7e h7\"><div class=\"t m0 x8c h51 y1f ff11 fs0 fc9 sc0 ls24 ws0\">79 </div></td><td class=\"c x1bd y138f w7f h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1aa y138f w80 h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">24,264,474 </div></td><td class=\"c x1be y138f w63 h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(407,380) </div></td></tr><tr><td class=\"c x1bf y1390 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span> </div></td><td class=\"c x1a7 y1390 w61 h6\"><div class=\"t m0 x20 h51 y1f ff11 fs0 fc9 sc0 ls3d ws0\">(13,513,434) </div></td><td class=\"c x1bb y1390 w7d h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">17,157 </div></td><td class=\"c x1a9 y1390 w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(6,317,153) </div></td><td class=\"c x1bc y1390 w7d h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">75,739 </div></td><td class=\"c x1a8 y1390 w7e h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(216,113) </div></td><td class=\"c x1bd y1390 w7f h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1aa y1390 w80 h6\"><div class=\"t m0 x42 h53 y1f ff12 fs0 fc9 sc0 ls33 ws0\">(20,046,700) </div></td><td class=\"c x1be y1390 w63 h6\"><div class=\"t m0 x43 h53 y1f ff12 fs0 fc9 sc0 ls2d ws0\">92,896 </div></td></tr><tr><td class=\"c x1bf y1391 w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span><span class=\"ff12 ls0 ws0\"> </span></div></td><td class=\"c x1a7 y1391 w61 h7\"><div class=\"t m0 x73 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">1,661,860 </div></td><td class=\"c x1bb y1391 w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1a9 y1391 w7e h7\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls2e ws0\">878,134 </div></td><td class=\"c x1bc y1391 w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1a8 y1391 w7e h7\"><div class=\"t m0 xb0 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">26,063 </div></td><td class=\"c x1bd y1391 w7f h7\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(24,005) </div></td><td class=\"c x1aa y1391 w80 h7\"><div class=\"t m0 xb1 h53 y1f ff12 fs0 fc9 sc0 ls3a ws0\">2,566,057 </div></td><td class=\"c x1be y1391 w63 h7\"><div class=\"t m0 x8 h53 y1f ff12 fs0 fc9 sc0 ls4b ws0\">(24,005) </div></td></tr><tr><td class=\"c x1bf y1392 w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls36 ws0\">     <span class=\"ff12 ws15\">Balance at 31 December</span><span class=\"ff12 ws15\"> </span></div></td><td class=\"c x1a7 y1392 w61 h7\"><div class=\"t m0 x44 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">45,974,620 </div></td><td class=\"c x1bb y1392 w7d h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,387,725) </div></td><td class=\"c x1a9 y1392 w7e h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1bc y1392 w7d h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(538,888) </div></td><td class=\"c x1a8 y1392 w7e h7\"><div class=\"t m0 xb1 h53 y1f ff12 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1bd y1392 w7f h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,461,559) </div></td><td class=\"c x1aa y1392 w80 h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">66,858,508 </div></td><td class=\"c x1be y1392 w63 h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(3,388,172) </div></td></tr><tr><td class=\"c x1bf y1393 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3c ws9\">ECL change for the period<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1393 w63 h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(1,740,720) </div></td></tr><tr><td class=\"c x1bf y1394 w79 h12\"><div class=\"t m0 x4 h53 y54e ff12 fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"ff11 ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1394 w63 h12\"><div class=\"t m0 x56 h53 y54e ff12 fs0 fc9 sc0 ls3c ws0\">(1,740,720) </div></td></tr><tr><td class=\"c x1bf y1395 w79 h7\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1395 w63 h7\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls2e ws0\">479,760 </div></td></tr><tr><td class=\"c x1bf y1396 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1396 w63 h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">24,005 </div></td></tr><tr><td class=\"c x1bf y1397 w79 h7\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"ff11 ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1397 w63 h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,236,955) </div></td></tr></table></div><div class=\"gsf\"><table class=\"s w132 hd7\" id=\"_ce401682-710c-47b9-8868-82b9fccec0d7\"><tr><td></td><td></td><td class=\"c x183 y137e w83 h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fcc sc0 ls32 ws29\">As at 31 December 2025 </div></td><td class=\"c x184 y137e w84 h6\"><div class=\"t m0 x20 h51 y1f ff11 fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y137f w11a hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y137f w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y137f w11c hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y1380 w11d hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y1380 w11e hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y1380 w11f hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y1381 w85 h6\"><div class=\"t m0 x9f h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y1381 w86 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y1381 w84 h6\"><div class=\"t m0 x2e h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y1382 w82 h8\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1382 w85 h8\"><div class=\"t m0 x8 h51 y1f ff11 fs0 fc9 sc0 ls34 ws13\"> 3,985,413  </div></td><td class=\"c x18b y1382 w86 h8\"><div class=\"t m0 x76 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (20) </div></td><td class=\"c x184 y1382 w84 h8\"><div class=\"t m0 xd3 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1383 w82 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y1383 w85 h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> 66,858,508  </div></td><td class=\"c x18b y1383 w86 h6\"><div class=\"t m0 x8 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (3,388,172) </div></td><td class=\"c x184 y1383 w84 h6\"><div class=\"t m0 xd2 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (1,236,955) </div></td></tr><tr><td class=\"c x18c y1384 w82 h6\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls35 ws2a\">Total income statement ECL charge recognis<span class=\"_ _1\"></span>ed <span class=\"ls33 ws2b\">within \u2018Profit from discontinued operations\u2019</span><span class=\"ls33 ws2b\"><span class=\"_ _2\"></span> </span></div></td><td></td><td class=\"c x18b y1384 w86 h6\"><div class=\"t m0 x1c h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(3,388,192) </div></td><td class=\"c x184 y1384 w84 h6\"><div class=\"t m0 xd1 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,236,955) </div></td></tr></table></div>Loans with renegotiated<span class=\"_ _1\"></span> terms and <span class=\"_ _1\"></span>the g<span class=\"ff3\">roup\u2019s forbearan<span class=\"_ _1\"></span>ce policy<span class=\"ff1\"> </span></span>Loans <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>renegotiated <span class=\"_ _1\"></span>terms <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>loans that <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>estructured <span class=\"_ _7\"></span>due <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>eterioration <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>orrower\u2019s fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>position<span class=\"_ _2\"></span><span class=\"ff1\"> and <span class=\"_ _7\"></span>where </span>the G<span class=\"_ _1\"></span>roup has <span class=\"_ _1\"></span>made concessi<span class=\"_ _1\"></span>ons that it <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ould <span class=\"_ _1\"></span>not otherwise<span class=\"_ _1\"></span> conside<span class=\"_ _1\"></span>r. Conditions <span class=\"_ _1\"></span>for treatment <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f su<span class=\"_ _1\"></span>ch renegotiated<span class=\"_ _1\"></span> loans are outlined in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>Watch <span class=\"_ _2\"></span>List <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Non<span class=\"_ _2\"></span><span class=\"ff1\">-Performing <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>Po<span class=\"_ _2\"></span>licy <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>line <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>EBA/GL/2018/06 <span class=\"_ _4\"></span>Guidelines <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>management <span class=\"_ _4\"></span>of </span>non-performing forborne exposures. Forb<span class=\"_ _1\"></span>earance refers only to loan modifications or rene<span class=\"_ _1\"></span>gotiations in response to actual or perceived financial difficulties of a customer. The <span class=\"_ _1\"></span>contractual <span class=\"_ _1\"></span>terms <span class=\"_ _1\"></span>of a <span class=\"_ _1\"></span>loan <span class=\"_ _1\"></span>may be <span class=\"_ _7\"></span>modifi<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>for a number <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>reasons <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>changing market <span class=\"_ _1\"></span>conditions, <span class=\"_ _7\"></span>cus<span class=\"_ _2\"></span>tomer <span class=\"_ _7\"></span>ret<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>and other <span class=\"_ _7\"></span>factors not <span class=\"_ _7\"></span>related <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>current <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>potential <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>deterioration <span class=\"_ _7\"></span>of a <span class=\"_ _7\"></span>customer. <span class=\"_ _1\"></span>An <span class=\"_ _7\"></span>existing loan <span class=\"_ _7\"></span>whose <span class=\"_ _7\"></span>term<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>have<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>een <span class=\"_ _7\"></span>modified may be derecognised and the renegotiated<span class=\"_ _1\"></span> loan recognised as a new loan at fair value in accordance with Accounting Policy 3.9<span class=\"_ _2\"></span><span class=\"lsa\">. </span> When the <span class=\"_ _2\"></span>terms o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial asset <span class=\"_ _2\"></span>are modifi<span class=\"_ _2\"></span>ed and <span class=\"_ _2\"></span>the modific<span class=\"_ _2\"></span>ation does <span class=\"_ _2\"></span>not result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>derecognition, the <span class=\"_ _2\"></span>determination of <span class=\"_ _4\"></span>whet<span class=\"_ _2\"></span>her the asset\u2019s credit risk has increased significantly is<span class=\"_ _1\"></span> based on the same methodology described in Note 4.2.1.2.<span class=\"ff1\"> </span>When <span class=\"_ _2\"></span>modification <span class=\"_ _4\"></span>results <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derecognition, <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>new <span class=\"_ _4\"></span>loan <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>allocated <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _4\"></span>(unless <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>deemed <span class=\"_ _9\"></span>to <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> credit-impaired at the time of derecognition, in whi<span class=\"_ _1\"></span>ch case the exposure will be classified as POCI).<span class=\"_ _2\"></span> The <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>renegotiates <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _9\"></span>in <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>ifficulties <span class=\"_ _9\"></span>(referred <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>as <span class=\"_ _5\"> </span>\u201cforbearance <span class=\"_ _9\"> </span>activities\u201d) <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>maximise <span class=\"_ _9\"> </span>col<span class=\"_ _2\"></span><span class=\"ff1\">lectio<span class=\"_ _2\"></span>n </span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>inimise <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>Under <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group<span class=\"_ _2\"></span>\u2019s <span class=\"_ _2\"></span>W<span class=\"_ _2\"></span>atch <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Non<span class=\"_ _2\"></span><span class=\"ff1\">-Performi<span class=\"_ _2\"></span>ng <span class=\"_ _4\"></span>Assets <span class=\"_ _4\"></span>Policy, <span class=\"_ _4\"></span>loan <span class=\"_ _4\"></span>forbearance<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>is </span>granted on a selective<span class=\"_ _1\"></span> basis if a) the debtor is curren<span class=\"_ _1\"></span>tly in default or if there is a hi<span class=\"_ _1\"></span>gh risk of default; b) there is<span class=\"_ _1\"></span> evide<span class=\"_ _2\"></span>nce that th<span class=\"_ _1\"></span>e debtor made <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>reasonable <span class=\"_ _2\"></span>efforts <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>pay <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>riginal <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>terms; <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>c) <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>debtor <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>expec<span class=\"_ _2\"></span>ted <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>able <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>meet <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>revised terms.  The <span class=\"_ _9\"> </span>renegotiated <span class=\"_ _9\"> </span>terms <span class=\"_ _5\"> </span>usually <span class=\"_ _9\"> </span>relate <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>extensions <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>contractual <span class=\"_ _9\"> </span>maturity, <span class=\"_ _5\"> </span>changes <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>timing <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>interest <span class=\"_ _9\"> </span>payments <span class=\"_ _9\"> </span>a<span class=\"_ _4\"></span><span class=\"ls9\">nd </span>amendments to the terms of loan covenants.  For <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>purposes <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>di<span class=\"_ _2\"></span>sclosures <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hese <span class=\"_ _4\"></span>Financial <span class=\"_ _8\"></span>Statements, <span class=\"_ _8\"></span>\u2018l<span class=\"_ _2\"></span>oans <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>renegotiated <span class=\"_ _8\"></span>term<span class=\"_ _2\"></span>s\u2019 <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>defined <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>loans <span class=\"_ _9\"></span>that <span class=\"_ _4\"></span>have<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>been </span>restructured <span class=\"_ _1\"></span>due to <span class=\"_ _7\"></span>a deterioration in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>borrower\u2019s <span class=\"_ _1\"></span>financial position, <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>which th<span class=\"_ _1\"></span>e Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>made <span class=\"_ _1\"></span>concessions by <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>greein<span class=\"_ _2\"></span><span class=\"ff1\">g <span class=\"_ _1\"></span>to terms </span>and <span class=\"_ _1\"></span>conditions <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>fav<span class=\"_ _2\"></span>ourable <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>borrower than <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>had <span class=\"_ _1\"></span>provided <span class=\"_ _1\"></span>initially <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>otherwise consider.  For <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets modified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>Watch <span class=\"_ _2\"></span>List <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Non<span class=\"_ _2\"></span><span class=\"ff1\">-Performing <span class=\"_ _2\"></span>Assets Po<span class=\"_ _2\"></span>licy, <span class=\"_ _2\"></span>the estimate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>PD <span class=\"_ _2\"></span>reflects <span class=\"_ _2\"></span>whether </span>the <span class=\"_ _2\"></span>modification ha<span class=\"_ _2\"></span>s improve<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>r restored <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>ability <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>collect <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>previous e<span class=\"_ _4\"></span><span class=\"ff1\">xperience <span class=\"_ _2\"></span>of </span>similar <span class=\"_ _4\"></span>forbearance <span class=\"_ _8\"></span>action. <span class=\"_ _8\"></span>As <span class=\"_ _8\"></span>p<span class=\"_ _2\"></span>art <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>this <span class=\"_ _8\"></span>process, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>evaluates <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>borrower\u2019s <span class=\"_ _8\"></span>payment <span class=\"_ _8\"></span>performance <span class=\"_ _8\"></span>against <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modif<span class=\"_ _4\"></span><span class=\"ff1\">ied </span>contractual terms and considers various behavioural indicators. Generally, forbearance is a qualitative indicator of a significant increase in credit risk and a<span class=\"_ _2\"></span>n expectation of forbearance may constit<span class=\"_ _2\"></span>ute evidence that an exposu<span class=\"_ _1\"></span>re is credit-impaired (see Accounting Policy 3.9.5). A reneg<span class=\"_ _1\"></span>otiated loan is typically pre<span class=\"_ _1\"></span>sent<span class=\"_ _2\"></span>ed as cred<span class=\"_ _1\"></span>it-impaired when there has been a <span class=\"_ _2\"></span>change in contractual cash flows as <span class=\"_ _2\"></span>a result of a concession which the lender <span class=\"_ _2\"></span>would otherwise not consi<span class=\"_ _2\"></span>der and it is probable that, without the concession, the borrower would be unable to meet contractual payment<span class=\"_ _2\"></span> obligations in full. Accordingly, this will rep<span class=\"_ _1\"></span>resent a significant concern re<span class=\"_ _1\"></span>garding the borrower\u2019s ability to mee<span class=\"_ _1\"></span>t contractual payments, and<span class=\"_ _1\"></span> the loan will be<span class=\"ff1\"> classified as </span>credit-impaired, unless the concession granted is insignificant. Renegotiated  l<span class=\"_ _1\"></span>oans  are <span class=\"_ _5\"> </span>classified  as  n<span class=\"_ _1\"></span>on-credit  impaired  where  the<span class=\"_ _1\"></span>  renegotiati<span class=\"_ _1\"></span>on  has  resulted  from <span class=\"_ _5\"> </span>significant <span class=\"_ _5\"> </span>concern  about  a<span class=\"_ _1\"></span> borrower\u2019s <span class=\"_ _4\"></span>ability <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>payment <span class=\"_ _4\"></span>term<span class=\"_ _2\"></span>s, <span class=\"_ _4\"></span>but <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>be <span class=\"_ _8\"></span>collected <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>full <span class=\"_ _8\"></span>followi<span class=\"_ _4\"></span><span class=\"ff1\">ng <span class=\"_ _4\"></span>the </span>renegotiation and no other unlikely-<span class=\"ls10\">to</span>-pay indicators are evident. In <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>event <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>forborne <span class=\"_ _2\"></span>exp<span class=\"_ _2\"></span>osure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>deemed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>renegotiated <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>will <span class=\"_ _2\"></span>continue <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>dit-<span class=\"_ _6b\"> </span>impaired <span class=\"_ _2\"></span>until <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>sufficient <span class=\"_ _2\"></span>evidence <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>demonstrate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>significant <span class=\"_ _2\"></span>reduction <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-payment <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>and there <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>indicators <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _2\"></span>respect, <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>needs <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>demonstrate <span class=\"_ _4\"></span>consistently <span class=\"_ _2\"></span>good <span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent <span class=\"_ _2\"></span>behav<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>our over a <span class=\"_ _7\"></span>period of <span class=\"_ _7\"></span>time before <span class=\"_ _7\"></span>the e<span class=\"_ _1\"></span>xposure <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>longer <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nsidered<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to be <span class=\"_ _7\"></span>credit<span class=\"_ _2\"></span>-impaired/in <span class=\"_ _7\"></span>default or <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _7\"></span>risk is <span class=\"_ _1\"></span>considered <span class=\"_ _7\"></span>to have decreased s<span class=\"_ _1\"></span>uch that <span class=\"_ _1\"></span>the exposure re<span class=\"_ _1\"></span>verts to <span class=\"_ _1\"></span>being <span class=\"_ _1\"></span>classified as S<span class=\"_ _1\"></span>tage 2 or <span class=\"_ _1\"></span>Stage <span class=\"_ _1\"></span>1. In <span class=\"_ _1\"></span>accordance with <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s policy, a <span class=\"ff1\">loan typically </span>continues to be classified as renegotiated until maturity, early repayment or write-off.  For  the<span class=\"_ _1\"></span>  Group,  th<span class=\"_ _1\"></span>e  aggregate <span class=\"_ _5\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>of  renegotiated <span class=\"_ _5\"> </span>and  forborne <span class=\"_ _5\"> </span>loans  at  reporting <span class=\"_ _5\"> </span>date  amounted  to <span class=\"_ _5\"> </span>USD9,327,593  (2024: USD22,347,178), of which <span class=\"_ _7\"></span>USD1,<span class=\"_ _2\"></span>046,155 are <span class=\"_ _1\"></span>Stage 2 <span class=\"_ _1\"></span>exposures (2024: <span class=\"_ _1\"></span>USD10,632,504) with <span class=\"_ _1\"></span>an ECL allowance of <span class=\"_ _1\"></span>USD N<span class=\"_ _1\"></span>il (2024: Nil) and an <span class=\"_ _1d\"> </span>extendible <span class=\"_ _1c\"> </span>collateral <span class=\"_ _1d\"> </span>value<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>USD1,038,265 <span class=\"_ _1d\"> </span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _1d\"> </span>USD10,632,504), <span class=\"_ _1c\"> </span>whilst <span class=\"_ _1d\"> </span>USD8,281,438 <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>Stage <span class=\"_ _1c\"> </span>3 <span class=\"_ _1d\"> </span>exposures <span class=\"_ _1c\"> </span>(2024: USD11,714,674) <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>ECL <span class=\"_ _9\"></span>allowance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>USD6,909,425 <span class=\"_ _8\"></span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _8\"></span>USD8,657,780) <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>an <span class=\"_ _8\"></span>extendible <span class=\"_ _9\"></span>collateral <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>USD1,372,013 (2024: <span class=\"_ _6\"> </span>USD11,669,787). <span class=\"_ _6\"> </span>Interest <span class=\"_ _a\"> </span>income <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>during <span class=\"_ _a\"> </span>2025 <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>respect <span class=\"_ _a\"> </span>of <span class=\"_ _6\"> </span>renegotiated <span class=\"_ _6\"> </span>a<span class=\"_ _2\"></span>nd <span class=\"_ _6\"> </span>forborne <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _6\"> </span>to USD636,<span class=\"ls2\">182 (2024</span>: USD1,139,136). For  the <span class=\"_ _6\"> </span>Bank,  the <span class=\"_ _6\"> </span>aggregate  amount <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>rene<span class=\"_ _1\"></span>gotiated  and <span class=\"_ _6\"> </span>forborne  loans <span class=\"_ _6\"> </span>at  reporting  dat<span class=\"_ _2\"></span>e  amounted  to <span class=\"_ _6\"> </span>USD9,133,188 <span class=\"_ _6\"> </span>(2024: USD22,143,019), of <span class=\"_ _1\"></span>which US<span class=\"_ _1\"></span>D1,046,155 are<span class=\"_ _1\"></span> Stage<span class=\"_ _1\"></span> 2 e<span class=\"_ _1\"></span>xposures (2024: <span class=\"_ _7\"></span>USD10,632,504) with an <span class=\"_ _1\"></span>ECL <span class=\"_ _1\"></span>allowance of<span class=\"_ _1\"></span> USD <span class=\"_ _1\"></span>Nil <span class=\"_ _1\"></span>(2024: USD Nil) and  an  ex<span class=\"_ _2\"></span>tendible  collateral  va<span class=\"_ _2\"></span>lue  of  USD1,038,265 <span class=\"_ _6\"> </span>(2024:  USD10,632,504),  w<span class=\"_ _2\"></span>hilst  USD8,087,033  are <span class=\"_ _6\"> </span>Stage  3  exposures  (20<span class=\"_ _2\"></span>24: USD11,510,515) <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>ECL <span class=\"_ _9\"></span>allowance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>USD6,715,022 <span class=\"_ _8\"></span>(2024: <span class=\"_ _8\"></span>USD8,453,622) <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>extendible <span class=\"_ _8\"></span>collateral <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>US<span class=\"_ _2\"></span>D1,372,013 (2024: <span class=\"_ _6\"> </span>USD11,669,787). <span class=\"_ _6\"> </span>Interest <span class=\"_ _a\"> </span>income <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>during <span class=\"_ _a\"> </span>2025 <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>respect <span class=\"_ _a\"> </span>of <span class=\"_ _6\"> </span>renegotiated <span class=\"_ _6\"> </span>a<span class=\"_ _2\"></span>nd <span class=\"_ _6\"> </span>forborne <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _6\"> </span>to USD636,182 (<span class=\"ls2\">2024</span>: USD1,091,876). Movement in forbearance activity during the year is<span class=\"_ _1\"></span> as follows:<span class=\"_ _2\"></span> Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w136 hdb\" id=\"_87ff1534-f75e-4093-ae21-c2f2ba4dde58\"><tr><td></td><td></td><td class=\"c x1c0 y13a9 w8b h7\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y13aa w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y13aa w8c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y13aa w8a h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y13ab w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y13ab w8c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y13ab w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y13ac w89 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y13ac w77 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">10<span class=\"ls0\">,</span>632<span class=\"ls0\">,</span>504<span class=\"ls0\"> </span></div></td><td class=\"c x181 y13ac w8c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\">,</span>714<span class=\"ls0\">,</span>674<span class=\"ls0\"> </span></div></td><td class=\"c x175 y13ac w8a h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">22<span class=\"ls0\">,</span>347<span class=\"ls0\">,</span>178<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y13ad w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y13ad w77 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,046,155 </div></td><td class=\"c x181 y13ad w8c h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">550,422 </div></td><td class=\"c x175 y13ad w8a h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,<span class=\"ls2\">596</span>,<span class=\"ls2\">577</span> </div></td></tr><tr><td class=\"c x16e y13ae w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y13ae w77 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,632,504) </div></td><td class=\"c x181 y13ae w8c h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">2,</span>786,403) </div></td><td class=\"c x175 y13ae w8a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">13</span>,418,907) </div></td></tr><tr><td class=\"c x16e y13af w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Written off </div></td><td class=\"c x1c0 y13af w77 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13af w8c h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,197,255) </div></td><td class=\"c x175 y13af w8a h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,<span class=\"ls2\">197</span>,<span class=\"ls2\">255</span>) </div></td></tr><tr><td class=\"c x16e y13b0 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y13b0 w77 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,046,155 </div></td><td class=\"c x181 y13b0 w8c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,281,438 </div></td><td class=\"c x175 y13b0 w8a h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,327,593 </div></td></tr><tr><td class=\"c x16e y13b1 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13b1 w77 h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13b1 w8c h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,909,425) </div></td><td class=\"c x175 y13b1 w8a h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,909,425) </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w135 hdc\" id=\"_c3247520-b53b-4547-81f9-ff8eb778e734\"><tr><td></td><td></td><td class=\"c x1c0 y13b2 w8b h6\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y13b3 w77 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y13b3 w77 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y13b3 w6c h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y13b4 w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y13b4 w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y13b4 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y13b5 w8d h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y13b5 w77 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,111,785  </div></td><td class=\"c x181 y13b5 w77 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,806,442  </div></td><td class=\"c x175 y13b5 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,918,227  </div></td></tr><tr><td class=\"c x16e y13b6 w8d h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y13b6 w77 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,238,881    </div></td><td class=\"c x181 y13b6 w77 h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,241,696  </div></td><td class=\"c x175 y13b6 w6c h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,480,577  </div></td></tr><tr><td class=\"c x16e y13b7 w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y13b7 w77 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (718,162) </div></td><td class=\"c x181 y13b7 w77 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,983,986) </div></td><td class=\"c x175 y13b7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,702,148) </div></td></tr><tr><td class=\"c x16e y13b8 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Written off </div></td><td class=\"c x1c0 y13b8 w77 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x181 y13b8 w77 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(349,478) </div></td><td class=\"c x175 y13b8 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(349,478) </div></td></tr><tr><td class=\"c x16e y13b9 w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y13b9 w77 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,632,504  </div></td><td class=\"c x181 y13b9 w77 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,714,674  </div></td><td class=\"c x175 y13b9 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,347,178 </div></td></tr><tr><td class=\"c x16e y13ba w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13ba w77 h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x181 y13ba w77 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,657,780)  </div></td><td class=\"c x175 y13ba w6c h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,657,780) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w134 hd9\" id=\"_da5856c2-76dc-492f-b782-5a09ec2c487e\"><tr><td></td><td></td><td class=\"c x1c0 y1398 w8b h7\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y1399 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y1399 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1399 w6c h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y139a w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y139a w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y139a w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y139b w8d h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y139b w77 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,632,504 </div></td><td class=\"c x181 y139b w77 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,510,515 </div></td><td class=\"c x175 y139b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,143,019 </div></td></tr><tr><td class=\"c x16e y139c w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y139c w77 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,046,155 </div></td><td class=\"c x181 y139c w77 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">550,422 </div></td><td class=\"c x175 y139c w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,596,577 </div></td></tr><tr><td class=\"c x16e y139d w8d h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y139d w77 h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,632,504) </div></td><td class=\"c x181 y139d w77 h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,776,649) </div></td><td class=\"c x175 y139d w6c h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(13,409,153) </div></td></tr><tr><td class=\"c x16e y139e w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Written off </div></td><td class=\"c x1c0 y139e w77 h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y139e w77 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,197,255) </div></td><td class=\"c x175 y139e w6c h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,197,255) </div></td></tr><tr><td class=\"c x16e y139f w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y139f w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,046,155  </div></td><td class=\"c x181 y139f w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,087,033  </div></td><td class=\"c x175 y139f w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,133,188  </div></td></tr><tr><td class=\"c x16e y13a0 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13a0 w77 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13a0 w77 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,715,022) </div></td><td class=\"c x175 y13a0 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,715,022)  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w135 hda\" id=\"_88b8d4cc-8755-43d9-a67f-d179ded482de\"><tr><td></td><td></td><td class=\"c x1c0 y13a1 w8b h7\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y13a2 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y13a2 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y13a2 w6c h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y13a3 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y13a3 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y13a3 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y13a4 w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y13a4 w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,111,785  </div></td><td class=\"c x181 y13a4 w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,880,352  </div></td><td class=\"c x175 y13a4 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 16,992,137 </div></td></tr><tr><td class=\"c x16e y13a5 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y13a5 w77 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,238,881  </div></td><td class=\"c x181 y13a5 w77 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,241,696  </div></td><td class=\"c x175 y13a5 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,480,577  </div></td></tr><tr><td class=\"c x16e y13a6 w8d h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y13a6 w77 h8\"><div class=\"t m0 x12 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (718,162) </div></td><td class=\"c x181 y13a6 w77 h8\"><div class=\"t m0 x56 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (1,611,533) </div></td><td class=\"c x175 y13a6 w6c h8\"><div class=\"t m0 x56 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> (2,329,695) </div></td></tr><tr><td class=\"c x16e y13a7 w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y13a7 w77 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,632,504  </div></td><td class=\"c x181 y13a7 w77 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,510,515  </div></td><td class=\"c x175 y13a7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,143,019  </div></td></tr><tr><td class=\"c x16e y13a8 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13a8 w77 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13a8 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,453,622) </div></td><td class=\"c x175 y13a8 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,453,622) </div></td></tr></table>As at 31 December 2025, <span class=\"_ _2\"></span>there are no <span class=\"_ _2\"></span>renegotiated <span class=\"ls3\">or</span> forborne fi<span class=\"_ _2\"></span>nancial assets attributable to E<span class=\"_ _2\"></span>gypt Factors that w<span class=\"_ _2\"></span>ere reclassified to \u2018Assets classified as held for sale\u2019 <span class=\"ff1\">in 2025. </span>Incorporation of f<span class=\"_ _1\"></span>orward-looking infor<span class=\"_ _1\"></span>mation<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>ncorporates <span class=\"_ _1\"></span>forward-looking information <span class=\"_ _7\"></span>into both <span class=\"_ _1\"></span>the assessment <span class=\"_ _7\"></span>of whether <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>credit ris<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>of an <span class=\"_ _7\"></span>instrument has in<span class=\"_ _1\"></span>creased<span class=\"_ _6b\"> </span>significantly since initial recognition as well as the meas<span class=\"_ _1\"></span>urement of ECL, as described in more detail in Notes 4.2.1.2 an<span class=\"_ _2\"></span>d 4.2.1.3.<span class=\"_ _6b\"> </span>The macroeconomic modelling methodology us<span class=\"_ _1\"></span>ed by the Group in the measurement of ECL in respect of Stage 1 and<span class=\"_ _1\"></span> Stage 2 exposur<span class=\"lsd\">es<span class=\"_ _6b\"> </span></span>is <span class=\"_ _7\"></span>based on <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>model <span class=\"_ _7\"></span>dev<span class=\"_ _2\"></span>eloped <span class=\"_ _7\"></span>by Moody\u2019s <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>leverages <span class=\"_ _7\"></span>updates in <span class=\"_ _7\"></span>market data <span class=\"_ _7\"></span>across <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>dustries <span class=\"_ _7\"></span>and countr<span class=\"_ _1\"></span>ies <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>estimate co<span class=\"ff1\">nditional<span class=\"_ _6b\"> </span></span>PiT PDs and LGDs by reference to observed<span class=\"_ _1\"></span> and forecasted economic conditions.<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>modelling <span class=\"_ _1\"></span>methodology <span class=\"_ _1\"></span>applied <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>in the<span class=\"_ _1\"></span> esti<span class=\"_ _1\"></span>mation of <span class=\"_ _1\"></span>ECLs u<span class=\"_ _1\"></span>tilises <span class=\"_ _7\"></span>macroeco<span class=\"_ _2\"></span>nomic <span class=\"_ _1\"></span>correlati<span class=\"_ _1\"></span>on mode<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>to dete<span class=\"_ _1\"></span>rmi<span class=\"_ _2\"></span>ne the<span class=\"_ _6b\"> </span>historical <span class=\"_ _2\"></span>correlation <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>performance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>overall <span class=\"_ _2\"></span>macroeco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>conditions, <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>correlation <span class=\"_ _2\"></span>fac<span class=\"_ _4\"></span><span class=\"ff1\">tor <span class=\"_ _4\"></span>be<span class=\"_ _1\"></span>ing<span class=\"_ _6b\"> </span></span>estimated principally by reference to borrower size as well<span class=\"_ _1\"></span> as the industry and country in which the borrower operates. The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>uses <span class=\"_ _8\"></span>Mo<span class=\"_ _2\"></span>ody\u2019s <span class=\"_ _8\"></span>Analytics <span class=\"_ _8\"></span>GCorr <span class=\"_ _9\"></span>Macro<span class=\"_ _6b\"> </span>TM <span class=\"_ _8\"></span>model <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>link <span class=\"_ _8\"></span>credit-risk <span class=\"_ _8\"></span>factors <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>macroeconomic <span class=\"_ _8\"></span>variables <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>llowing<span class=\"_ _6b\"> </span>information <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>each <span class=\"_ _9\"></span>counterparty: <span class=\"_ _8\"></span>industry, <span class=\"_ _9\"></span>country <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>sensitivity <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>counterparty <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>systemic <span class=\"_ _8\"></span>risk. <span class=\"_ _9\"> </span>The <span class=\"_ _8\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _8\"></span>identifi<span class=\"_ _2\"></span>es <span class=\"_ _9\"> </span>and<span class=\"_ _6b\"> </span>documents <span class=\"_ _2\"></span>key <span class=\"_ _4\"></span>drivers <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span><span class=\"ff3\">redit <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>sses. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>key <span class=\"_ _2\"></span>drivers <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _2\"></span>portfolios <span class=\"_ _4\"></span>are: <span class=\"_ _2\"></span>GDP <span class=\"_ _4\"></span>growth <span class=\"_ _4\"></span>rates,<span class=\"_ _6b\"> </span></span>unemployment <span class=\"_ _2\"></span>rates <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>equity <span class=\"_ _4\"></span>prices. <span class=\"_ _4\"></span>For <span class=\"_ _2\"></span>expos<span class=\"_ _2\"></span>ures <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>specific <span class=\"_ _4\"></span>industries <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd/or <span class=\"_ _2\"></span>regions, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>key <span class=\"_ _4\"></span>drivers <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>also <span class=\"_ _4\"></span>include<span class=\"_ _6b\"> </span>relevant <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mmodity <span class=\"_ _7\"></span>prices, such <span class=\"_ _7\"></span>as oil <span class=\"_ _7\"></span>prices. The <span class=\"_ _7\"></span>Group us<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>economic data <span class=\"_ _7\"></span>from twelve <span class=\"_ _7\"></span>different <span class=\"_ _1\"></span>geographies <span class=\"_ _7\"></span>which broadly <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>epresent<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>exposures <span class=\"_ _9\"></span>carried <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>Group <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>reporting <span class=\"_ _8\"></span>dat<span class=\"_ _2\"></span>e. <span class=\"_ _8\"></span>In <span class=\"_ _9\"></span>cases <span class=\"_ _9\"></span>where <span class=\"_ _8\"></span>information <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>speci<span class=\"_ _2\"></span>fic <span class=\"_ _9\"></span>country <span class=\"_ _8\"></span>exposure <span class=\"_ _9\"> </span>is <span class=\"_ _9\"></span>not<span class=\"_ _6b\"> </span>available, the Group maps the exposure<span class=\"_ _1\"></span> to the geographical region with the closest economic structure and credit risk drivers.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>applies <span class=\"_ _2\"></span>three <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>scenarios to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>capture <span class=\"_ _2\"></span>non-li<span class=\"_ _2\"></span>nearity acro<span class=\"_ _2\"></span>ss portfolios <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he e<span class=\"_ _2\"></span>stimation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>ECLs: <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>base cas<span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>the median <span class=\"_ _2\"></span>scenario assigned a <span class=\"_ _2\"></span>40% <span class=\"_ _2\"></span>probability of <span class=\"_ _2\"></span>occurrin<span class=\"_ _1\"></span>g, and <span class=\"_ _2\"></span>two <span class=\"_ _2\"></span>less likely scenarios, <span class=\"_ _2\"></span>namely an upside <span class=\"_ _2\"></span>and a <span class=\"_ _2\"></span>downsi<span class=\"_ _2\"></span>de scenario<span class=\"_ _2\"></span>,<span class=\"_ _6b\"> </span>each <span class=\"_ _2\"></span>assigned <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30%<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>probability <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>occurrence. <span class=\"_ _2\"></span>Moody\u2019s <span class=\"_ _4\"></span>Analytics <span class=\"_ _2\"></span>regularly <span class=\"_ _2\"></span>updates <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>base <span class=\"_ _2\"></span>case <span class=\"_ _4\"></span>forecast <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>alternative <span class=\"_ _4\"></span>sce<span class=\"_ _2\"></span><span class=\"ff1\">narios.<span class=\"_ _6b\"> </span></span>The upside and downside scenarios represen<span class=\"_ _1\"></span>t hypothetical events that push the economy away from the base case o<span class=\"_ _2\"></span>utlook. Forecasted <span class=\"_ _7\"></span>economic data <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>each <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>three scen<span class=\"_ _1\"></span>arios is <span class=\"_ _7\"></span>sourced from <span class=\"_ _7\"></span>Mo<span class=\"_ _2\"></span>ody\u2019s <span class=\"_ _7\"></span>Analytics on <span class=\"_ _7\"></span>a quarterly <span class=\"_ _7\"></span>basis. Th<span class=\"ff1\">e historical<span class=\"_ _6b\"> </span></span>data in th<span class=\"_ _2\"></span>e Group\u2019s model <span class=\"_ _2\"></span>reflects economic data <span class=\"_ _2\"></span>published by <span class=\"_ _2\"></span>national statistics <span class=\"_ _2\"></span>offices and reputable t<span class=\"_ _2\"></span>hird<span class=\"_ _2\"></span><span class=\"ff1\">-party aggregators <span class=\"_ _2\"></span>such as<span class=\"_ _6b\"> </span></span>the World Bank and the International Monetary Fund<span class=\"_ _1\"></span>. The <span class=\"_ _1\"></span>economic sce<span class=\"_ _1\"></span>narios <span class=\"_ _1\"></span>are developed <span class=\"_ _7\"></span>by Moody\u2019s A<span class=\"_ _1\"></span>nalytics <span class=\"_ _1\"></span>through a <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>lobal <span class=\"_ _7\"></span>Macro<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Model <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>to establish <span class=\"_ _7\"></span>relationships across<span class=\"_ _2\"></span><span class=\"ff1\"> s<span class=\"_ _1\"></span>eries<span class=\"_ _6b\"> </span></span>within <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>national <span class=\"_ _8\"></span>economy. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>paramet<span class=\"_ _2\"></span>ers <span class=\"_ _4\"></span>used <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>model <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>econometric <span class=\"_ _4\"></span>techniques <span class=\"_ _4\"></span>throu<span class=\"_ _2\"></span>gh <span class=\"_ _4\"></span>observabl<span class=\"_ _2\"></span><span class=\"ls18\">e<span class=\"_ _6b\"> </span></span>historical covariation <span class=\"_ _2\"></span>over the <span class=\"_ _2\"></span>macroeconomic time series. <span class=\"_ _2\"></span>The scenarios are <span class=\"_ _2\"></span>constructed in <span class=\"_ _2\"></span>accordance with <span class=\"_ _2\"></span>a target <span class=\"_ _2\"></span>severi<span class=\"_ _1\"></span>ty<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>each<span class=\"_ _6b\"> </span>scenario.  The<span class=\"_ _1\"></span>  probabil<span class=\"_ _1\"></span>ity  weights  ass<span class=\"_ _1\"></span>igned  to <span class=\"_ _5\"> </span>each  scenari<span class=\"_ _1\"></span>o  are  cali<span class=\"_ _1\"></span>brated <span class=\"_ _5\"> </span>by  reference <span class=\"_ _5\"> </span>to  their  se<span class=\"_ _1\"></span>verity  and <span class=\"_ _5\"> </span>on  how  we<span class=\"_ _2\"></span>ll <span class=\"_ _5\"> </span>they<span class=\"_ _6b\"> </span>approximate possible future economic developments.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _4\"></span>applies <span class=\"_ _4\"></span>three <span class=\"_ _8\"></span>possible <span class=\"_ _8\"></span>scenarios <span class=\"_ _8\"></span>covering <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>wide <span class=\"_ _4\"></span>ran<span class=\"_ _2\"></span>ge <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>possible <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>utcomes. <span class=\"_ _4\"></span>Each <span class=\"_ _8\"></span>scenario <span class=\"_ _8\"></span>assumes <span class=\"_ _4\"></span>different <span class=\"_ _8\"></span>econom<span class=\"_ _4\"></span>ic<span class=\"_ _6b\"> </span>circumstances with the main assumptions<span class=\"_ _1\"></span> used in the model applying varying levels of:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">geopoliti<span class=\"_ _1\"></span>cal tensions, growth outlook, labour market conditions, supply chain shortages;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial mark<span class=\"_ _1\"></span>et conditions, debt sustainability, fiscal stimulus, consumer and business sentiment;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">oil prices<span class=\"_ _1\"></span>, gas supply, surging energy costs, inflation, unemployment rates, GDP rates, input prices<span class=\"_ _1\"></span> and demand for services;<span class=\"_ _2\"></span> and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">dep<span class=\"_ _1\"></span>osit rates, bond yields, disposable income, interbank market rates, money and bond market sentiment.<span class=\"_ _6b\"> </span></span></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>projecte<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>macroeconomic <span class=\"_ _2\"></span>paths <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>macroeconomic <span class=\"_ _2\"></span>variables<span class=\"_ _6b\"> </span>selected for the top five geographical regions applied in the ECL calculation across the three macroeconomic scenarios and fo<span class=\"_ _2\"></span>r the five-<span class=\"_ _6b\"> </span>year fo<span class=\"_ _2\"></span>recasted period <span class=\"_ _2\"></span>from the <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial year <span class=\"_ _2\"></span>ending 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2026 <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>20<span class=\"ls2\">30</span> (2024:<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> 2029) <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>presented in<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>following <span class=\"_ _4\"></span>tables. <span class=\"_ _8\"></span>Given <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>Bank <span class=\"_ _4\"></span>present <span class=\"_ _8\"></span>information <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>top <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>ve <span class=\"_ _4\"></span>geographical <span class=\"_ _4\"></span>regions <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>exposure <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unts <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>eac<span class=\"_ _2\"></span>h <span class=\"_ _8\"></span>repo<span class=\"_ _2\"></span>rting <span class=\"_ _8\"></span>date, <span class=\"_ _9\"> </span>different <span class=\"_ _9\"> </span>countries <span class=\"_ _9\"> </span>might <span class=\"_ _9\"> </span>be <span class=\"_ _9\"> </span>presented <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>different <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>years<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>order <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>present<span class=\"_ _6b\"> </span>information which is relevant for the ECL calculation at each respective rep<span class=\"_ _1\"></span>orting date<span class=\"lsa\">. </span>31 December 2025<span class=\"_ _1\"></span> <table class=\"s w137 hdd\" id=\"_e1357e8b-b0d6-4efd-b234-5198153a15dd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1c1 y13bb w8f h6\"><div class=\"t m0 xd9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Year-<span class=\"ls3\">on</span>-year change </div></td><td></td><td></td></tr><tr><td class=\"c x17f y13bc w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Malta<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13bc w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13bc w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">7</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13bc w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13bc w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">9</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13bc w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13bd w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: MSE index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13bd w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13bd w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.4% </div></td><td class=\"c x1c2 y13bd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.2% </div></td><td class=\"c x1c3 y13bd w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13bd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y13bd w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.8%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13be w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13be w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.3% </div></td><td class=\"c x1c2 y13be w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.3% </div></td><td class=\"c x1c3 y13be w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c4 y13be w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c5 y13be w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13bf w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13bf w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-7.3% </div></td><td class=\"c x1c2 y13bf w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.8% </div></td><td class=\"c x1c3 y13bf w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12.9% </div></td><td class=\"c x1c4 y13bf w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.4% </div></td><td class=\"c x1c5 y13bf w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.3%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13c0 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13c0 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13c0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c2 y13c0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c3 y13c0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c4 y13c0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c5 y13c0 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c1 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13c1 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c2 y13c1 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.5% </div></td><td class=\"c x1c3 y13c1 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y13c1 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13c1 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c2 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13c2 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">4%</span> </div></td><td class=\"c x1c2 y13c2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.4% </div></td><td class=\"c x1c3 y13c2 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c4 y13c2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c5 y13c2 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13c3 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13c3 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13c3 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13c3 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c3 y13c3 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c4 y13c3 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c5 y13c3 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td></tr><tr><td></td><td class=\"c x1c6 y13c4 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13c4 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13c4 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c3 y13c4 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c4 y13c4 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c5 y13c4 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td></tr><tr><td></td><td class=\"c x1c6 y13c5 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13c5 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c2 y13c5 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.7% </div></td><td class=\"c x1c3 y13c5 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.6% </div></td><td class=\"c x1c4 y13c5 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c5 y13c5 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td></tr><tr><td class=\"c x17f y13c6 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Germany<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13c6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13c6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13c6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13c6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13c6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13c7 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: DAX index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13c7 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13c7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c2 y13c7 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13c7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c4 y13c7 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c5 y13c7 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c8 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13c8 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.4% </div></td><td class=\"c x1c2 y13c8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c3 y13c8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c4 y13c8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.2% </div></td><td class=\"c x1c5 y13c8 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c9 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13c9 w3c h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-30.2% </div></td><td class=\"c x1c2 y13c9 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.2% </div></td><td class=\"c x1c3 y13c9 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16.2% </div></td><td class=\"c x1c4 y13c9 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12.8% </div></td><td class=\"c x1c5 y13c9 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13ca w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13ca w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13ca w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c2 y13ca w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c3 y13ca w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.7% </div></td><td class=\"c x1c4 y13ca w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c5 y13ca w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13cb w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13cb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.2% </div></td><td class=\"c x1c2 y13cb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c3 y13cb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c4 y13cb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c5 y13cb w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13cc w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13cc w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-3.5% </div></td><td class=\"c x1c2 y13cc w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c3 y13cc w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td><td class=\"c x1c4 y13cc w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.7% </div></td><td class=\"c x1c5 y13cc w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13cd w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13cd w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13cd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.2% </div></td><td class=\"c x1c2 y13cd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c3 y13cd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c4 y13cd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td><td class=\"c x1c5 y13cd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td></tr><tr><td></td><td class=\"c x1c6 y13ce w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13ce w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c2 y13ce w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13ce w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c4 y13ce w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c5 y13ce w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td></tr><tr><td></td><td class=\"c x1c6 y13cf w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13cf w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c2 y13cf w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c3 y13cf w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.5% </div></td><td class=\"c x1c4 y13cf w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">6%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13cf w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td></tr><tr><td class=\"c x17f y13d0 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: India<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13d0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13d0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13d0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13d0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13d0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13d1 w1a h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: Sensex index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13d1 w3b h8\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13d1 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.1% </div></td><td class=\"c x1c2 y13d1 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c3 y13d1 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y13d1 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8% </div></td><td class=\"c x1c5 y13d1 w3c h8\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d2 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13d2 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.2% </div></td><td class=\"c x1c2 y13d2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c3 y13d2 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y13d2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c5 y13d2 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.5%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d3 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13d3 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-32.7% </div></td><td class=\"c x1c2 y13d3 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16.3% </div></td><td class=\"c x1c3 y13d3 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.6% </div></td><td class=\"c x1c4 y13d3 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.8% </div></td><td class=\"c x1c5 y13d3 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.1%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13d4 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13d4 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13d4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c2 y13d4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c3 y13d4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c4 y13d4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c5 y13d4 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d5 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13d5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.4% </div></td><td class=\"c x1c2 y13d5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c3 y13d5 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13d5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c5 y13d5 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d6 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13d6 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.3% </div></td><td class=\"c x1c2 y13d6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5% </div></td><td class=\"c x1c3 y13d6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c4 y13d6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c5 y13d6 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13d7 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13d7 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13d7 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13d7 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13d7 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13d7 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13d7 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d8 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13d8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c2 y13d8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c3 y13d8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c4 y13d8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8% </div></td><td class=\"c x1c5 y13d8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.9% </div></td></tr><tr><td></td><td class=\"c x1c6 y13d9 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13d9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.3% </div></td><td class=\"c x1c2 y13d9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.8% </div></td><td class=\"c x1c3 y13d9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y13d9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c5 y13d9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td></tr><tr><td class=\"c x17f y13da w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Exchange rate, INR per USD </div></td><td class=\"c x1c6 y13da w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13da w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89.78  </div></td><td class=\"c x1c2 y13da w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.06  </div></td><td class=\"c x1c3 y13da w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.44  </div></td><td class=\"c x1c4 y13da w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 93.13  </div></td><td class=\"c x1c5 y13da w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 93.65  </div></td></tr><tr><td></td><td class=\"c x1c6 y13db w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13db w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 88.49  </div></td><td class=\"c x1c2 y13db w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89.70  </div></td><td class=\"c x1c3 y13db w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.07  </div></td><td class=\"c x1c4 y13db w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.75  </div></td><td class=\"c x1c5 y13db w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.26  </div></td></tr><tr><td></td><td class=\"c x1c6 y13dc w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13dc w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 94.31  </div></td><td class=\"c x1c2 y13dc w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96.25  </div></td><td class=\"c x1c3 y13dc w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 97.71  </div></td><td class=\"c x1c4 y13dc w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 98.44  </div></td><td class=\"c x1c5 y13dc w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 98.99  </div></td></tr><tr><td class=\"c x17f y13dd w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Egypt<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13dd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13dd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13dd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13dd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13dd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13de w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: EGX 30 index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13de w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13de w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13de w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c3 y13de w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y13de w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c5 y13de w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13df w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13df w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15.5% </div></td><td class=\"c x1c2 y13df w3b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.4% </div></td><td class=\"c x1c3 y13df w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9% </div></td><td class=\"c x1c4 y13df w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c5 y13df w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13e0 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13e0 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-34.5% </div></td><td class=\"c x1c2 y13e0 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.8% </div></td><td class=\"c x1c3 y13e0 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.5% </div></td><td class=\"c x1c4 y13e0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.1% </div></td><td class=\"c x1c5 y13e0 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.8%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13e1 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13e1 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13e1 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c2 y13e1 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c3 y13e1 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c4 y13e1 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c5 y13e1 w3c h6\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13e2 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13e2 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c2 y13e2 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c3 y13e2 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c4 y13e2 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c5 y13e2 w3c h7\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13e3 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13e3 w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-0.5% </div></td><td class=\"c x1c2 y13e3 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c3 y13e3 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y13e3 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y13e3 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13e4 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13e4 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13e4 w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13e4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c3 y13e4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c4 y13e4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c5 y13e4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y13e5 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13e5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c2 y13e5 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13e5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c4 y13e5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c5 y13e5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y13e6 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13e6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.9% </div></td><td class=\"c x1c2 y13e6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.9% </div></td><td class=\"c x1c3 y13e6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y13e6 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13e6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.8%<span class=\"_ _6b\"> </span></div></td></tr></table><div class=\"gs11\"><table class=\"s w138 hde\" id=\"_b6ead784-ea91-4400-ad28-0725cd8b1dfb\"><tr><td class=\"c x16e y13e7 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: United Arab Emirates<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c7 y13e7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y13e7 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c9 y13e7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1ca y13e7 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1cb y13e7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y13e8 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: A<span class=\"_ _1\"></span>DX general inde<span class=\"_ _1\"></span>x, year-<span class=\"ls21\">on</span>-ye<span class=\"_ _1\"></span>ar </div></td><td class=\"c x1cc y13e8 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c7 y13e8 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.2% </div></td><td class=\"c x1c8 y13e8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.6% </div></td><td class=\"c x1c9 y13e8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1ca y13e8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1cb y13e8 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1cc y13e9 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c7 y13e9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c8 y13e9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.3% </div></td><td class=\"c x1c9 y13e9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9% </div></td><td class=\"c x1ca y13e9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.8% </div></td><td class=\"c x1cb y13e9 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1cc y13ea w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c7 y13ea w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-26.4% </div></td><td class=\"c x1c8 y13ea w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c9 y13ea w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1ca y13ea w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.3% </div></td><td class=\"c x1cb y13ea w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.4%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y13eb w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1cc y13eb w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c7 y13eb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c8 y13eb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% </div></td><td class=\"c x1c9 y13eb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1ca y13eb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1cb y13eb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td></td><td class=\"c x1cc y13ec w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c7 y13ec w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% </div></td><td class=\"c x1c8 y13ec w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c9 y13ec w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1ca y13ec w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1cb y13ec w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td class=\"c x167 y13ed w139 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Futures price: NYMEX light sweet crude<span class=\"_ _6b\"> </span></div></td><td class=\"c x1cc y13ee w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c7 y13ee w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y13ee w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td><td class=\"c x1c9 y13ee w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1ca y13ee w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1cb y13ee w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td class=\"c x168 y13ef w13a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">oil, USD per barrel<span class=\"_ _6b\"> </span></div></td><td class=\"c x1cc y13f0 w3b h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base                 </div></td><td class=\"c x1c7 y13f0 w3c h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">61.34  </div></td><td class=\"c x1c8 y13f0 w3b h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 63.88  </div></td><td class=\"c x1c9 y13f0 w3c h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65.76  </div></td><td class=\"c x1ca y13f0 w3b h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.79  </div></td><td class=\"c x1cb y13f0 w3c h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 68.04  </div></td></tr><tr><td></td><td class=\"c x1cc y13f1 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c7 y13f1 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.24  </div></td><td class=\"c x1c8 y13f1 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.85  </div></td><td class=\"c x1c9 y13f1 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.06  </div></td><td class=\"c x1ca y13f1 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.98  </div></td><td class=\"c x1cb y13f1 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69.30  </div></td></tr><tr><td></td><td class=\"c x1cc y13f2 w3b h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c7 y13f2 w3c h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 41.93  </div></td><td class=\"c x1c8 y13f2 w3b h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 54.57  </div></td><td class=\"c x1c9 y13f2 w3c h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62.84  </div></td><td class=\"c x1ca y13f2 w3b h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 64.15  </div></td><td class=\"c x1cb y13f2 w3c h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65.99  </div></td></tr></table></div><div class=\"c w2 h0 gs12\"><div class=\"t m0 x6 h3b ya23 ff5 fs4 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h3b ya24 ff5 fs4 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h3b ya25 ff5 fs4 fc3 sc0 ls0 ws0\">31 December 2024<span class=\"_ _1\"></span> </div></div><div class=\"gs13\"><table class=\"s w137 hdf\" id=\"_b8a8859c-26bb-4948-bcad-99fa844804c5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1c1 y13f3 w8f h7\"><div class=\"t m0 xd9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Year-<span class=\"ls3\">on</span>-year change </div></td><td></td><td></td></tr><tr><td class=\"c x17f y13f4 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Malta<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13f4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13f4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13f4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13f4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13f4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13f5 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: MSE index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13f5 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13f5 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16.3% </div></td><td class=\"c x1c2 y13f5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.5% </div></td><td class=\"c x1c3 y13f5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.4% </div></td><td class=\"c x1c4 y13f5 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13f5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td></tr><tr><td></td><td class=\"c x1c6 y13f6 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13f6 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24.1% </div></td><td class=\"c x1c2 y13f6 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.3% </div></td><td class=\"c x1c3 y13f6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y13f6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y13f6 w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13f7 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13f7 w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-7.4% </div></td><td class=\"c x1c2 y13f7 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.3% </div></td><td class=\"c x1c3 y13f7 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15.3% </div></td><td class=\"c x1c4 y13f7 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.3% </div></td><td class=\"c x1c5 y13f7 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.2% </div></td></tr><tr><td class=\"c x17f y13f8 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13f8 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13f8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.8% </div></td><td class=\"c x1c2 y13f8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c3 y13f8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c4 y13f8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9% </div></td><td class=\"c x1c5 y13f8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td></tr><tr><td></td><td class=\"c x1c6 y13f9 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13f9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.9% </div></td><td class=\"c x1c2 y13f9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.7% </div></td><td class=\"c x1c3 y13f9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c4 y13f9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c5 y13f9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y13fa w3b h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13fa w3c h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.1% </div></td><td class=\"c x1c2 y13fa w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td><td class=\"c x1c3 y13fa w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y13fa w3b h8\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13fa w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td></tr><tr><td class=\"c x17f y13fb w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13fb w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13fb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13fb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c3 y13fb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c4 y13fb w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13fb w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13fc w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13fc w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13fc w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c3 y13fc w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13fc w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13fc w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13fd w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13fd w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c2 y13fd w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.5% </div></td><td class=\"c x1c3 y13fd w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c4 y13fd w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c5 y13fd w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td></tr><tr><td class=\"c x17f y13fe w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Germany<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13fe w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c2 y13fe w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c3 y13fe w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c4 y13fe w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c5 y13fe w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"fc0 ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13ff w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: DAX index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13ff w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13ff w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9% </div></td><td class=\"c x1c2 y13ff w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1c3 y13ff w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c4 y13ff w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c5 y13ff w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1400 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1400 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.7% </div></td><td class=\"c x1c2 y1400 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c3 y1400 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c4 y1400 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.1% </div></td><td class=\"c x1c5 y1400 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1401 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1401 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-34.6% </div></td><td class=\"c x1c2 y1401 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.5% </div></td><td class=\"c x1c3 y1401 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.8% </div></td><td class=\"c x1c4 y1401 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.7% </div></td><td class=\"c x1c5 y1401 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1402 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y1402 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1402 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1402 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c3 y1402 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.8% </div></td><td class=\"c x1c4 y1402 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1402 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1403 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1403 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.7% </div></td><td class=\"c x1c2 y1403 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.2% </div></td><td class=\"c x1c3 y1403 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c4 y1403 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1403 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1404 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1404 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-4.3% </div></td><td class=\"c x1c2 y1404 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1404 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c4 y1404 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.1% </div></td><td class=\"c x1c5 y1404 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.8%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1405 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y1405 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1405 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.5% </div></td><td class=\"c x1c2 y1405 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.9% </div></td><td class=\"c x1c3 y1405 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c4 y1405 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c5 y1405 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y1406 w3b h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1406 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c2 y1406 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c3 y1406 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c4 y1406 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c5 y1406 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td></tr><tr><td></td><td class=\"c x1c6 y1407 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1407 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.8% </div></td><td class=\"c x1c2 y1407 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c3 y1407 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y1407 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y1407 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">6%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1408 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: India<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y1408 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1408 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1408 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1408 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1408 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1409 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: Sensex index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y1409 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1409 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1409 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c3 y1409 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y1409 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c5 y1409 w3c h6\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140a w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y140a w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.3% </div></td><td class=\"c x1c2 y140a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td><td class=\"c x1c3 y140a w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y140a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.9% </div></td><td class=\"c x1c5 y140a w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140b w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y140b w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-31.4% </div></td><td class=\"c x1c2 y140b w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17.2% </div></td><td class=\"c x1c3 y140b w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.6% </div></td><td class=\"c x1c4 y140b w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12.5% </div></td><td class=\"c x1c5 y140b w3c h7\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td class=\"c x17f y140c w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y140c w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y140c w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c2 y140c w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c3 y140c w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c4 y140c w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c5 y140c w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140d w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y140d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.1% </div></td><td class=\"c x1c2 y140d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c3 y140d w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y140d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c5 y140d w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140e w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y140e w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-2.5% </div></td><td class=\"c x1c2 y140e w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c3 y140e w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c4 y140e w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c5 y140e w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y140f w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y140f w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y140f w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y140f w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c3 y140f w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c4 y140f w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c5 y140f w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td></tr><tr><td></td><td class=\"c x1c6 y1410 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1410 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c2 y1410 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c3 y1410 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1410 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1410 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1411 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1411 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.3% </div></td><td class=\"c x1c2 y1411 w3b h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">10%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1411 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.6% </div></td><td class=\"c x1c4 y1411 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.7% </div></td><td class=\"c x1c5 y1411 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td></tr><tr><td class=\"c x17f y1412 w1a h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Exchange rate, INR per USD </div></td><td class=\"c x1c6 y1412 w3b h12\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1412 w3c h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83.85  </div></td><td class=\"c x1c2 y1412 w3b h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.20  </div></td><td class=\"c x1c3 y1412 w3c h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.75  </div></td><td class=\"c x1c4 y1412 w3b h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 87.90  </div></td><td class=\"c x1c5 y1412 w3c h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 87.58  </div></td></tr><tr><td></td><td class=\"c x1c6 y1413 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1413 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 82.47  </div></td><td class=\"c x1c2 y1413 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 84.92  </div></td><td class=\"c x1c3 y1413 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 85.46  </div></td><td class=\"c x1c4 y1413 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.59  </div></td><td class=\"c x1c5 y1413 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.27  </div></td></tr><tr><td></td><td class=\"c x1c6 y1414 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1414 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 88.08  </div></td><td class=\"c x1c2 y1414 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.11  </div></td><td class=\"c x1c3 y1414 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.70  </div></td><td class=\"c x1c4 y1414 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.91  </div></td><td class=\"c x1c5 y1414 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.57<span class=\"_ _6b\"> </span></div></td></tr></table></div><table class=\"s w137 he0\" id=\"_b2d1cc43-75b5-43cc-9209-df85580bf58c\"><tr><td class=\"c x17f y1415 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Egypt<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y1415 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1415 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1415 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1415 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1415 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1416 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: EGX 30 index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y1416 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1416 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.5% </div></td><td class=\"c x1c2 y1416 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1416 w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1416 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c5 y1416 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1417 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1417 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.2% </div></td><td class=\"c x1c2 y1417 w3b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-3.6% </div></td><td class=\"c x1c3 y1417 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y1417 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% </div></td><td class=\"c x1c5 y1417 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1418 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1418 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">41%</span> </div></td><td class=\"c x1c2 y1418 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21.7% </div></td><td class=\"c x1c3 y1418 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22.4% </div></td><td class=\"c x1c4 y1418 w3b h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">11%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1418 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.1%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1419 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y1419 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1419 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c2 y1419 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c3 y1419 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c4 y1419 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c5 y1419 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y141a w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y141a w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c2 y141a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c3 y141a w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c4 y141a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c5 y141a w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y141b w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y141b w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-0.5% </div></td><td class=\"c x1c2 y141b w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c3 y141b w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c4 y141b w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.2% </div></td><td class=\"c x1c5 y141b w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y141c w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y141c w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y141c w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c2 y141c w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c3 y141c w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c4 y141c w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c5 y141c w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.7% </div></td></tr><tr><td></td><td class=\"c x1c6 y141d w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y141d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8% </div></td><td class=\"c x1c2 y141d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c3 y141d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c4 y141d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c5 y141d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.7% </div></td></tr><tr><td></td><td class=\"c x1c6 y141e w3b h12\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y141e w3c h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.1% </div></td><td class=\"c x1c2 y141e w3b h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">9%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y141e w3c h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y141e w3b h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y141e w3c h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.9% </div></td></tr><tr><td class=\"c x17f y141f w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: United Arab Emirates<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y141f w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y141f w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y141f w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y141f w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y141f w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1420 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: A<span class=\"_ _1\"></span>DX general inde<span class=\"_ _1\"></span>x, year-<span class=\"ls21\">on</span>-ye<span class=\"_ _1\"></span>ar </div></td><td class=\"c x1c6 y1420 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1420 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-3.2% </div></td><td class=\"c x1c2 y1420 w3b h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-0.7% </div></td><td class=\"c x1c3 y1420 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c4 y1420 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.9% </div></td><td class=\"c x1c5 y1420 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1421 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1421 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.2% </div></td><td class=\"c x1c2 y1421 w3b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.9% </div></td><td class=\"c x1c3 y1421 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5% </div></td><td class=\"c x1c4 y1421 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.2% </div></td><td class=\"c x1c5 y1421 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1422 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1422 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-38.3% </div></td><td class=\"c x1c2 y1422 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.4% </div></td><td class=\"c x1c3 y1422 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.6% </div></td><td class=\"c x1c4 y1422 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.5% </div></td><td class=\"c x1c5 y1422 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.9%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1423 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y1423 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1423 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c2 y1423 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c3 y1423 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y1423 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1c5 y1423 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td></td><td class=\"c x1c6 y1424 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1424 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c2 y1424 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c3 y1424 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y1424 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1c5 y1424 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td class=\"c x1cd y1425 w139 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Futures price: NYMEX light sweet crude<span class=\"_ _6b\"> </span></div></td><td class=\"c x1c6 y1426 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1426 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c2 y1426 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c3 y1426 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c4 y1426 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c5 y1426 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td></tr><tr><td class=\"c x1ce y1427 w13a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">oil, USD per barrel<span class=\"_ _6b\"> </span></div></td><td class=\"c x1c6 y1428 w3b h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1428 w3c h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70.97  </div></td><td class=\"c x1c2 y1428 w3b h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.31  </div></td><td class=\"c x1c3 y1428 w3c h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.24  </div></td><td class=\"c x1c4 y1428 w3b h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.25  </div></td><td class=\"c x1c5 y1428 w3c h11\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.83 <span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1429 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1429 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 75.84  </div></td><td class=\"c x1c2 y1429 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69.36  </div></td><td class=\"c x1c3 y1429 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.52  </div></td><td class=\"c x1c4 y1429 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 68.43  </div></td><td class=\"c x1c5 y1429 w3c h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69.08 <span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y142a w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y142a w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52.14  </div></td><td class=\"c x1c2 y142a w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 57.06  </div></td><td class=\"c x1c3 y142a w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 63.44  </div></td><td class=\"c x1c4 y142a w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 64.69  </div></td><td class=\"c x1c5 y142a w3c h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65.84 <span class=\"ff5\"> </span></div></td></tr></table>Sensitivity of expect<span class=\"_ _1\"></span>ed cred<span class=\"_ _1\"></span>it losses to future econ<span class=\"_ _1\"></span>omic conditi<span class=\"_ _1\"></span>ons The <span class=\"_ _a\"> </span>ECL <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>sensitive <span class=\"_ _a\"> </span>to <span class=\"_ _30\"> </span>judgements <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>assumptions <span class=\"_ _a\"> </span>made <span class=\"_ _30\"> </span>in <span class=\"_ _a\"> </span>respect <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _6\"> </span>formulat<span class=\"_ _2\"></span>ion <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>calibration <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>fo<span class=\"_ _2\"></span>rward<span class=\"_ _2\"></span>-looking macroeconomic scenarios and how such scenari<span class=\"_ _1\"></span>os are incorporated into the ECL calculation. <span class=\"_ _2\"></span> The <span class=\"_ _7\"></span>level <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>economic <span class=\"_ _7\"></span>uncertainty re<span class=\"_ _1\"></span>mained <span class=\"_ _7\"></span>elevated d<span class=\"_ _1\"></span>uring <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>year <span class=\"_ _7\"></span>ended <span class=\"_ _1\"></span>31 <span class=\"_ _7\"></span>December 2025, <span class=\"_ _7\"></span>primarily <span class=\"_ _7\"></span>driven by <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>ongoing global <span class=\"_ _1\"></span>geopolitical <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nflicts, <span class=\"_ _7\"></span>in particular <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>protracted <span class=\"_ _1\"></span>military <span class=\"_ _1\"></span>conflict <span class=\"_ _1\"></span>between <span class=\"_ _7\"></span>R<span class=\"_ _2\"></span>ussia <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>Ukraine an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>political te<span class=\"_ _1\"></span>n<span class=\"_ _2\"></span>sions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the Mi<span class=\"_ _1\"></span>ddle East. In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, the <span class=\"_ _2\"></span>level of <span class=\"_ _2\"></span>estimation <span class=\"_ _2\"></span>uncertainty and <span class=\"_ _2\"></span>judgement has <span class=\"_ _2\"></span>remained <span class=\"_ _2\"></span>high <span class=\"_ _2\"></span>during 2025. <span class=\"_ _2\"></span>Risks to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>economic<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>outlook include the <span class=\"_ _1\"></span>potential i<span class=\"_ _1\"></span>mpacts from changes to <span class=\"_ _1\"></span>the United State<span class=\"_ _1\"></span>s of America\u2019s <span class=\"_ _1\"></span>(\u2018USA\u2019) e<span class=\"_ _1\"></span>conomic and trad<span class=\"ff1\">e policy, including hi<span class=\"_ _1\"></span>gher tariffs, </span>and the <span class=\"_ _2\"></span>impact of U<span class=\"_ _2\"></span>SA intervention in <span class=\"_ _2\"></span>the Western <span class=\"_ _2\"></span>Hemisphere. Therefore, the <span class=\"_ _2\"></span>underlying models <span class=\"_ _2\"></span>and their calibration, <span class=\"_ _2\"></span>includi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>how they <span class=\"_ _7\"></span>react <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>forward-looking <span class=\"_ _1\"></span>economic <span class=\"_ _1\"></span>conditions, <span class=\"_ _7\"></span>remain <span class=\"_ _1\"></span>highly <span class=\"_ _1\"></span>subjective. <span class=\"_ _7\"></span>In this <span class=\"_ _7\"></span>res<span class=\"_ _2\"></span>pect, <span class=\"_ _7\"></span>Management performs <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>sensitivity <span class=\"_ _7\"></span>analy<span class=\"_ _2\"></span>sis on the ECL recognised in respect of material asse<span class=\"_ _1\"></span>t classes. The tables <span class=\"_ _2\"></span>below show <span class=\"_ _2\"></span>the loss <span class=\"_ _2\"></span>allowance assuming that <span class=\"_ _2\"></span>100% pro<span class=\"_ _2\"></span>bability weights were <span class=\"_ _2\"></span>assigned to <span class=\"_ _2\"></span>each of <span class=\"_ _2\"></span>the three fo<span class=\"_ _2\"></span>rward<span class=\"_ _2\"></span>-looking macroeconomic  scenarios <span class=\"_ _6\"> </span>(e.g.  base  case, <span class=\"_ _6\"> </span>upside  and <span class=\"_ _6\"> </span>downside) <span class=\"_ _6\"> </span>inste<span class=\"_ _1\"></span>ad  o<span class=\"_ _2\"></span>f  applying  a <span class=\"_ _6\"> </span>weighted  average <span class=\"_ _6\"> </span>ECL <span class=\"_ _6\"> </span>across  the <span class=\"_ _6\"> </span>three<span class=\"_ _1\"></span> mac<span class=\"ls0\">roeconomic <span class=\"_ _4\"></span>scenarios. <span class=\"_ _4\"></span>For <span class=\"_ _8\"></span>ease <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>comparison, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>tables <span class=\"_ _4\"></span>also <span class=\"_ _8\"></span>include <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>probability<span class=\"_ _2\"></span>-weighted <span class=\"_ _4\"></span>amounts <span class=\"_ _4\"></span>excluding <span class=\"_ _8\"></span>judgemental </span>adjustment<span class=\"lsf\">s <span class=\"_ _4\"></span></span>on <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Loans <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>advances <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ustomers<span class=\"ff3\">\u2019 <span class=\"_ _2\"></span>and <span class=\"_ _8\"></span>\u2018Assets <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>sale\u2019</span> <span class=\"_ _8\"></span><span class=\"ls3\">of</span> <span class=\"_ _4\"></span>USD<span class=\"_ _2\"></span>2,512,390 <span class=\"_ _4\"></span>(2024: <span class=\"_ _8\"></span>USD1,<span class=\"ls2\">547</span>,<span class=\"ls2\">817</span>) <span class=\"_ _4\"></span>at Group <span class=\"_ _1\"></span>level <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>U<span class=\"_ _2\"></span>SD1,418,437 <span class=\"_ _1\"></span>(2024: US<span class=\"_ _1\"></span>D1,235,916<span class=\"ls5\">) <span class=\"_ _1\"></span><span class=\"ls0\">at Bank <span class=\"_ _7\"></span>level (see <span class=\"_ _7\"></span>Note 4.2.1.3). <span class=\"_ _1\"></span>Judgemental <span class=\"_ _7\"></span>adjustments are <span class=\"_ _1\"></span>accounted <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he </span></span>financial statements and included in tables in Note 4.2.1.4. Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w13b he1\" id=\"_c925bea2-a00a-4e40-9c8d-6830a1fd8808\"><tr><td></td><td></td><td></td><td class=\"c x1cf y142b w90 h6\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y142c w13c hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y142d w8a h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y142d w77 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y142d w8c h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y142e w13d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y142f w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1c0 y142f w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x181 y142f w8c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y142f w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y1430 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1431 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y1431 w8a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516  </div></td><td class=\"c x1c0 y1431 w77 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516  </div></td><td class=\"c x181 y1431 w8c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516  </div></td><td class=\"c x175 y1431 w8a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1432 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y1432 w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,741,258 </div></td><td class=\"c x1c0 y1432 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,962,633 </div></td><td class=\"c x181 y1432 w8c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,840,557 </div></td><td class=\"c x175 y1432 w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,159,503 </div></td></tr><tr><td class=\"c x16e y1433 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1434 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">-</span>  <span class=\"ls0\">Loans and advances to customers<span class=\"ff1\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1435 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\"> Gross exposure </span></div></td><td class=\"c x1cf y1435 w8a h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td><td class=\"c x1c0 y1435 w77 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td><td class=\"c x181 y1435 w8c h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td><td class=\"c x175 y1435 w8a h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td></tr><tr><td class=\"c x16e y1436 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\"> Loss allowance </span></div></td><td class=\"c x1cf y1436 w8a h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,415,233 </div></td><td class=\"c x1c0 y1436 w77 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,507,313  </div></td><td class=\"c x181 y1436 w8c h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,752,678  </div></td><td class=\"c x175 y1436 w8a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,553,298  </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w13e he2\" id=\"_970b8217-dad7-44f5-a2e9-ca7107e8f7d6\"><tr><td></td><td></td><td></td><td class=\"c x1cf y1437 w90 h6\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1438 w13c he3\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1439 w8a h2e\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y1439 w77 h2e\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y1439 w8c h2e\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y143a w13d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y143b w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1c0 y143b w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x181 y143b w8c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y143b w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y143c w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y143d w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y143d w8a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x1c0 y143d w77 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x181 y143d w8c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x175 y143d w8a h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y143e w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y143e w8a h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,234,246  </div></td><td class=\"c x1c0 y143e w77 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,461,212  </div></td><td class=\"c x181 y143e w8c h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,345,585  </div></td><td class=\"c x175 y143e w8a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,591,838 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w13f he4\" id=\"_214131d5-897d-4aba-95c0-29f6842ab3ae\"><tr><td></td><td></td><td></td><td class=\"c x1cf y143f w90 h6\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1440 w13c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1441 w8a h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y1441 w77 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y1441 w8c h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y1442 w13d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1443 w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c0 y1443 w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y1443 w8c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y1443 w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1444 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers<span class=\"ff1 fc1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1445 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y1445 w8a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td><td class=\"c x1c0 y1445 w77 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td><td class=\"c x181 y1445 w8c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td><td class=\"c x175 y1445 w8a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td></tr><tr><td class=\"c x16e y1446 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y1446 w8a h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,412,582  </div></td><td class=\"c x1c0 y1446 w77 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,735,729  </div></td><td class=\"c x181 y1446 w8c h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,288,767  </div></td><td class=\"c x175 y1446 w8a h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,104,<span class=\"ls2\">69</span>1  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w13e he5\" id=\"_31ef3eae-1dfe-4f37-acf2-8579c7cdcbb1\"><tr><td></td><td></td><td></td><td class=\"c x1cf y1447 w90 h7\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1448 w13c hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1449 w8a h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y1449 w77 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y1449 w8c h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y1442 w13d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y144a w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c0 y144a w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y144a w8c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y144a w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y144b w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers<span class=\"ff1 fc1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y144c w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y144c w8a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x1c0 y144c w77 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x181 y144c w8c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x175 y144c w8a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr><tr><td class=\"c x16e y144d w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y144d w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,765,901 </div></td><td class=\"c x1c0 y144d w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,007,285 </div></td><td class=\"c x181 y144d w8c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,301,639 </div></td><td class=\"c x175 y144d w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,256,583 </div></td></tr></table>Write-off policy<span class=\"_ _6b\"> </span>The Group <span class=\"_ _1\"></span>writes off an <span class=\"_ _1\"></span>exposure (and <span class=\"_ _1\"></span>any related allowances <span class=\"_ _1\"></span>for impairment losses) <span class=\"_ _1\"></span>when it has b<span class=\"_ _1\"></span>een determined <span class=\"_ _1\"></span>that the expo<span class=\"_ _2\"></span>sure is<span class=\"_ _6b\"> </span>partially <span class=\"_ _1\"></span>or fully uncollectible. <span class=\"_ _1\"></span>This determination <span class=\"_ _1\"></span>is reached after <span class=\"_ _1\"></span>considering information <span class=\"_ _1\"></span>such as the <span class=\"_ _1\"></span>occurrence <span class=\"_ _1\"></span>of sig<span class=\"_ _2\"></span>nificant changes<span class=\"_ _6b\"> </span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>issuer\u2019s <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>position <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>issuer <span class=\"_ _2\"></span>can <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>pay <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>obligation; <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>proc<span class=\"_ _4\"></span><span class=\"ff1\">eeds <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span></span>collateral will not be sufficient to pay back the<span class=\"_ _1\"></span> entire exposure; or that future recoverability efforts are deemed unfeasible. The table in Note 4.2.1.5 shows the gross carrying value of loans written off during the fin<span class=\"_ _1\"></span>ancial years ended 31 December 202<span class=\"_ _2\"></span>5 and 31<span class=\"_ _6b\"> </span>December 2024 and the reversal of related loss allowance. Collateral analysi<span class=\"_ _1\"></span>s<span class=\"_ _6b\"> </span>The Group <span class=\"_ _2\"></span>employs a <span class=\"_ _2\"></span>range of <span class=\"_ _2\"></span>policies <span class=\"_ _2\"></span>and practices <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>credit risk. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>amount and <span class=\"_ _2\"></span>type o<span class=\"_ _2\"></span>f collateral <span class=\"_ _2\"></span>required depen<span class=\"_ _2\"></span>ds <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>assessment <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>counterparty. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p\u2019s <span class=\"_ _7\"></span>Board <span class=\"_ _1\"></span>established <span class=\"_ _7\"></span>a policy <span class=\"_ _7\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>ceptability <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">ypes <span class=\"_ _7\"></span>of collateral<span class=\"_ _6b\"> </span></span>and valuation parameters. Loans are typically s<span class=\"_ _2\"></span>ecured by cash c<span class=\"_ _2\"></span>ollateral, property (including shipping ves<span class=\"_ _2\"></span>sels), credit insurance cover, <span class=\"_ _2\"></span>bank guarantee<span class=\"_ _2\"></span>s, corporate<span class=\"_ _6b\"> </span>guarantees, <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>guarantees, pledged <span class=\"_ _1\"></span>goods <span class=\"_ _1\"></span>or s<span class=\"_ _1\"></span>ome combination <span class=\"_ _1\"></span>thereof. <span class=\"_ _1\"></span>A hair<span class=\"_ _1\"></span>cut is <span class=\"_ _1\"></span>applied <span class=\"_ _1\"></span>to each <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>llateral <span class=\"_ _7\"></span>ty<span class=\"_ _2\"></span>pe depending on<span class=\"_ _6b\"> </span>the h<span class=\"_ _1\"></span>aircuts determined by <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nternal p<span class=\"_ _1\"></span>olicy. These <span class=\"_ _1\"></span>collaterals are revie<span class=\"_ _1\"></span>wed periodicall<span class=\"_ _1\"></span>y by Management b<span class=\"_ _1\"></span>oth in te<span class=\"_ _1\"></span>rms of exposure to the<span class=\"_ _6b\"> </span>Bank and the Group and<span class=\"_ _1\"></span> also to ensure the validity and enforceability of the securi<span class=\"_ _1\"></span>ty taken under default events. Estimates of fair value<span class=\"_ _6b\"> </span>are <span class=\"_ _9\"></span>also <span class=\"_ _9\"></span>updated <span class=\"_ _8\"></span>periodically <span class=\"_ _9\"> </span>together <span class=\"_ _9\"> </span>with <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>rev<span class=\"_ _2\"></span>iews. <span class=\"_ _9\"></span>Collateral <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>usually <span class=\"_ _9\"> </span>not <span class=\"_ _9\"></span>held <span class=\"_ _9\"></span>against <span class=\"_ _9\"></span>investment <span class=\"_ _8\"></span>securities, <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>n<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>such<span class=\"_ _6b\"> </span>collateral was held as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>types <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>collateral <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>than <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>(a) <span class=\"_ _2\"></span>shipping <span class=\"_ _2\"></span>mortgages <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>asis <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>ship <span class=\"_ _2\"></span>scrap <span class=\"_ _2\"></span>prices a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>provided o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>weekly bas<span class=\"_ _2\"></span>is by<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip b<span class=\"_ _2\"></span>roker b<span class=\"_ _2\"></span>ased on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>vessel <span class=\"_ _2\"></span>type, <span class=\"_ _2\"></span>size <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>cation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>vessel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>proper<span class=\"_ _2\"></span>ty<span class=\"_ _6b\"> </span>which <span class=\"_ _2\"></span>is di<span class=\"_ _2\"></span>sclosed at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>obtained <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>independent t<span class=\"_ _2\"></span>hird <span class=\"_ _2\"></span>party. <span class=\"_ _2\"></span>An <span class=\"_ _2\"></span>estimate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral <span class=\"_ _2\"></span>and o<span class=\"_ _2\"></span>ther<span class=\"_ _6b\"> </span>security enhancements held against fin<span class=\"_ _1\"></span>ancial assets is shown overleaf:<span class=\"_ _6b\"> </span>Group \u2013 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w140 he6\" id=\"_b0a79e08-3828-4aa9-9c5c-264cb03fa0d2\"><tr><td></td><td class=\"c x1d3 y144e w121 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y144e w141 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls52 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y144e w142 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls54 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y144e w143 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls55 ws14\">Net unco<span class=\"_ _2\"></span>vered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y144f w122 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1450 wa h5d\"><div class=\"t m0 x8c h51 y1f ff13 fs0 fcc sc0 ls46 ws2d\">Cash  </div></td><td class=\"c x1d9 y1450 w8 h5d\"><div class=\"t m0 x43 h51 y1f ff13 fs0 fcc sc0 ls51 ws0\">Proper<span class=\"_ _1\"></span>ty </div></td><td class=\"c x1da y1450 wa h5d\"><div class=\"t m0 x15 h51 y1f ff13 fs0 fcc sc0 ls49 ws0\">Guarantees </div></td><td class=\"c x1db y144f w144 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls53 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y144f w145 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls40 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1450 w8 h5d\"><div class=\"t m0 xcb h51 y1f ff13 fs0 fcc sc0 ls2f ws2e\">Total collateral </div></td><td class=\"c x1de y144f w146 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d8 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d9 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1da y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e0 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e1 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1dd y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e2 y1451 w92 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1452 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1453 w7 h12\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1 </div></td><td class=\"c x1df y1453 wa h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">418,452,531  </div></td><td class=\"c x1d8 y1453 wa h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,918,560  </div></td><td class=\"c x1d9 y1453 w8 h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">88,668,689  </div></td><td class=\"c x1da y1453 wa h12\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">118,558,199  </div></td><td class=\"c x1e0 y1453 w8 h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,500,000  </div></td><td class=\"c x1e1 y1453 wa h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">28,300,387  </div></td><td class=\"c x1dd y1453 w8 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">250,945,835  </div></td><td class=\"c x1e2 y1453 w92 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">167,506,696  </div></td></tr><tr><td class=\"c x1e3 y1454 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2 </div></td><td class=\"c x1df y1454 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">24,825,256  </div></td><td class=\"c x1d8 y1454 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1454 w8 h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">12,762,640  </div></td><td class=\"c x1da y1454 wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,362,797  </div></td><td class=\"c x1e0 y1454 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1454 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">986,463  </div></td><td class=\"c x1dd y1454 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">15,111,900  </div></td><td class=\"c x1e2 y1454 w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,713,356  </div></td></tr><tr><td class=\"c x1e3 y1455 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 3 </div></td><td class=\"c x1df y1455 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,962,729  </div></td><td class=\"c x1d8 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1455 w8 h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,372,013  </div></td><td class=\"c x1da y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1455 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1455 w8 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws36\">1,372,013  </div></td><td class=\"c x1e2 y1455 w92 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">8,590,716  </div></td></tr><tr><td></td><td class=\"c x1df y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">453,240,516  </div></td><td class=\"c x1d8 y1456 wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">7,918,560  </div></td><td class=\"c x1d9 y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">102,803,342  </div></td><td class=\"c x1da y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">119,920,996  </div></td><td class=\"c x1e0 y1456 w8 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws38\">7,500,000  </div></td><td class=\"c x1e1 y1456 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">29,286,850  </div></td><td class=\"c x1dd y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">267,429,748  </div></td><td class=\"c x1e2 y1456 w92 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">185,810,768  </div></td></tr><tr><td class=\"c x1e3 y1457 w7 h6\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls31 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1458 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws7\">- Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1459 w7 h6\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 1<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y1459 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,974,620 </div></td><td class=\"c x1d8 y1459 wa h6\"><div class=\"t m0 x18 h53 y1f ff13 fs0 fc9 sc0 ls30 ws0\">118,088<span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1d9 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1da y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e0 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e1 y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1dd y1459 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y1459 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,856,532 </div></td></tr><tr><td class=\"c x1e3 y145a w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 2<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145a wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1d8 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145a w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145a w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td></tr><tr><td class=\"c x1e3 y145b w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 3<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145b wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1d8 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145b w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145b w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td></tr><tr><td></td><td class=\"c x1df y145c wa h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,858,508 </div></td><td class=\"c x1d8 y145c wa h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls4e ws0\">118,088 </div></td><td class=\"c x1d9 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1da y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e0 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e1 y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1dd y145c w8 h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y145c w92 h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,740,420 </div></td></tr><tr><td class=\"c x1e3 y145d w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws3a\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y145e w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145e wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">160,915,485  </div></td><td class=\"c x1d8 y145e wa h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,028,477  </div></td><td class=\"c x1d9 y145e w8 h6\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">103,756,498  </div></td><td class=\"c x1da y145e wa h6\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,335,864  </div></td><td class=\"c x1e0 y145e w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145e wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145e w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">117,120,839  </div></td><td class=\"c x1e2 y145e w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">43,794,646  </div></td></tr><tr><td class=\"c x1e3 y145f w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145f wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">10,328,231  </div></td><td class=\"c x1d8 y145f wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,406,256  </div></td><td class=\"c x1d9 y145f w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,841,588  </div></td><td class=\"c x1da y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145f w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145f w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">10,247,844  </div></td><td class=\"c x1e2 y145f w92 h7\"><div class=\"t m0 xd4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws27\">80,387  </div></td></tr><tr><td></td><td class=\"c x1df y1460 wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">171,243,716  </div></td><td class=\"c x1d8 y1460 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,434,733  </div></td><td class=\"c x1d9 y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">106,598,086  </div></td><td class=\"c x1da y1460 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,335,864  </div></td><td class=\"c x1e0 y1460 w8 h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1460 wa h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">127,368,683  </div></td><td class=\"c x1e2 y1460 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">43,875,033  </div></td></tr><tr><td class=\"c x1e3 y1461 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls34 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1462 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1462 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">26,252,407  </div></td><td class=\"c x1d8 y1462 wa h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,658,459  </div></td><td class=\"c x1d9 y1462 w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,749,869  </div></td><td class=\"c x1da y1462 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">750,851  </div></td><td class=\"c x1e0 y1462 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1462 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1462 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,159,179  </div></td><td class=\"c x1e2 y1462 w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,093,228  </div></td></tr><tr><td class=\"c x1e3 y1463 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1463 wa h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">424,254  </div></td><td class=\"c x1d8 y1463 wa h6\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">189,265  </div></td><td class=\"c x1d9 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1463 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws39\">189,265  </div></td><td class=\"c x1e2 y1463 w92 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">234,989  </div></td></tr><tr><td></td><td class=\"c x1df y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">26,676,661  </div></td><td class=\"c x1d8 y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,847,724  </div></td><td class=\"c x1d9 y1464 w8 h8\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">1,749,869  </div></td><td class=\"c x1da y1464 wa h8\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws1a\">750,851  </div></td><td class=\"c x1e0 y1464 w8 h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1464 wa h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1464 w8 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,348,444  </div></td><td class=\"c x1e2 y1464 w92 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,328,217  </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024<table class=\"s w147 he7\" id=\"_a643f974-8ba2-4a0a-a88f-519cacdc58a8\"><tr><td></td><td class=\"c x1d3 y1465 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1465 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1465 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1465 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1466 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1467 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1467 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1467 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1466 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1466 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1467 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1466 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y1468 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1469 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146a w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y146a wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 379,138,523  </div></td><td class=\"c x1d8 y146a wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,353,744  </div></td><td class=\"c x1d9 y146a w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y146a wa h12\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,054,424  </div></td><td class=\"c x1e0 y146a w8 h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146a wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,864,560  </div></td><td class=\"c x1dd y146a w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 233,935,049  </div></td><td class=\"c x1e2 y146a w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 145,203,474  </div></td></tr><tr><td class=\"c x1e3 y146b w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y146b wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x1d8 y146b wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 477,023  </div></td><td class=\"c x1d9 y146b w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y146b wa h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,379,907  </div></td><td class=\"c x1e0 y146b w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146b wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">640,588  </div></td><td class=\"c x1dd y146b w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,561,187  </div></td><td class=\"c x1e2 y146b w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,730,802  </div></td></tr><tr><td class=\"c x1e3 y146c w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y146c wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x1d8 y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1d9 y146c w8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y146c w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146c wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146c w8 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y146c w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,435,764  </div></td></tr><tr><td></td><td class=\"c x1df y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x1d8 y146d wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,830,767  </div></td><td class=\"c x1d9 y146d w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 113,434,331  </div></td><td class=\"c x1e0 y146d w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146d wa h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 40,505,148  </div></td><td class=\"c x1dd y146d w8 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 257,746,338  </div></td><td class=\"c x1e2 y146d w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 187,370,040  </div></td></tr><tr><td class=\"c x1e3 y146e w7 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146f w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y146f wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 116,811,990  </div></td><td class=\"c x1d8 y146f wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y146f wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y146f w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146f wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y146f w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 45,848,004  </div></td></tr><tr><td class=\"c x1e3 y1470 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1470 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1470 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1470 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1470 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1470 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1470 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1470 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1470 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1471 w7 h8\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1472 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x1d8 y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1472 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1472 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1472 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 48,767,651  </div></td></tr><tr><td class=\"c x1e3 y1473 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1473 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,778,944  </div></td><td class=\"c x1d8 y1473 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1473 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1473 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1473 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1473 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr><tr><td class=\"c x1e3 y1474 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1474 w8 h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1474 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1474 w8 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1474 w92 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td></td><td class=\"c x1df y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x1d8 y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1475 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1475 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1475 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1475 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w14d he8\" id=\"_8cc5cb48-7b1b-49be-8eea-e70352d6837a\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">P<span class=\"ls7\">ro</span>perty </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,<span class=\"ls2\">028</span> </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,668,689 </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">38,799,421 </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">142,886,670 </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">478,970,<span class=\"ls2\">358</span> </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,762,640 </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">564<span class=\"ls0\"> </span></div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,763,204 </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,906,388 </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,<span class=\"ls2\">970</span> </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,214,<span class=\"ls2\">957</span> </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,<span class=\"ls2\">590</span> </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,803,342 </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">38,799,985 </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,021,887 </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">496,091,<span class=\"ls2\">703</span> </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,028,477 </div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,756,498 </div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">114,571,570 </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,391,383 </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,406,256 </div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,841,588 </div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,247,844 </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">80,387 </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,434,733 </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,598,086 </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">124,819,414 </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,471,770 </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,<span class=\"ls2\">407</span> </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,658,459 </div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,159,179 </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,093,<span class=\"ls2\">228</span> </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">424,254<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">234,989<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,847,724 </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,348,444 </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,328,217 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w147 he8\" id=\"_f53f8e53-717a-4efa-bbbc-1d30faeb53b5\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,705,226  </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,675,147  </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 121,195,835  </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 365,778,794  </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 474,510  </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 450,000  </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 19,988,179  </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,427,504  </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,635,996  </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,179,736  </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,125,147  </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 142,434,116  </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 390,842,294  </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,236,111  </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,272,125  </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 28,191,772  </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr></table>Offsetting financial assets a<span class=\"_ _1\"></span>nd financial liab<span class=\"_ _1\"></span>ilities<span class=\"_ _6b\"> </span>With <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>exception <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>cash <span class=\"_ _8\"></span>collateral, <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>disclosed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>this <span class=\"_ _9\"></span>Note <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>Notes <span class=\"_ _9\"> </span><span class=\"ls2\">33 <span class=\"_ _9\"></span></span>and <span class=\"_ _4\"></span><span class=\"ls2\">35</span>,<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>do <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>carry <span class=\"_ _8\"></span>financial<span class=\"_ _6b\"> </span>instruments <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>subj<span class=\"_ _2\"></span>ect <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>offsetting <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Statements <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>Position. <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>legally <span class=\"_ _4\"></span>enforceabl<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>right <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>offset such <span class=\"_ _2\"></span>collaterals against <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective facilities fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the co<span class=\"_ _2\"></span>llateral <span class=\"_ _2\"></span>is taken <span class=\"_ _2\"></span>under d<span class=\"_ _2\"></span>efault events. <span class=\"_ _2\"></span>At <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>202<span class=\"ls0\">4, all financial assets and respective collaterals<span class=\"_ _1\"></span> are disclosed separately in the Financial Statements without any offsetting<span class=\"_ _2\"></span>.<span class=\"_ _6b\"> </span></span>Concentration of cred<span class=\"_ _2\"></span>it risk<span class=\"_ _6b\"> </span>The Group has es<span class=\"_ _1\"></span>tablished policies requiring limits on counterp<span class=\"_ _1\"></span>arties and countries, and controls in re<span class=\"_ _1\"></span>lation to concentration to specific<span class=\"_ _6b\"> </span>sectors and industries, thus ensuring<span class=\"_ _1\"></span> more diversified on- and off<span class=\"_ _2\"></span>-balance shee<span class=\"_ _1\"></span>t lending portfolios.<span class=\"_ _6b\"> </span>Single-name <span class=\"_ _7\"></span>count<span class=\"_ _2\"></span>erparty <span class=\"_ _7\"></span>limits follow the<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>rudential <span class=\"_ _7\"></span>rules emanating <span class=\"_ _7\"></span>from the <span class=\"_ _1\"></span>Capital <span class=\"_ _7\"></span>Re<span class=\"_ _2\"></span>quirements <span class=\"_ _7\"></span>Regulation whi<span class=\"_ _1\"></span>ch apply <span class=\"_ _7\"></span>maximum<span class=\"_ _6b\"> </span>limits for <span class=\"_ _2\"></span>large exposures. A <span class=\"_ _2\"></span>large <span class=\"_ _2\"></span>exposure is <span class=\"_ _2\"></span>defined as a <span class=\"_ _2\"></span>consolidated exposure <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a single entity <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>an economic <span class=\"_ _2\"></span>group th<span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>exceeds<span class=\"_ _6b\"> </span>10% <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>bank's <span class=\"_ _7\"></span>regulatory <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>apital. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>maximum <span class=\"_ _7\"></span>limit <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>non<span class=\"_ _2\"></span>-institutions <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>25% <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>regulatory <span class=\"_ _1\"></span>capital. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>max<span class=\"_ _2\"></span>imum <span class=\"_ _3c\"></span>limit <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>institutions<span class=\"_ _6b\"> </span>is 25% <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>regulatory capital o<span class=\"_ _2\"></span>r EUR150 <span class=\"_ _2\"></span>million whichever <span class=\"_ _2\"></span>is the <span class=\"_ _2\"></span>higher. Where <span class=\"_ _2\"></span>the amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>EUR150 millio<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>is higher <span class=\"_ _2\"></span>than 25% <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>bank\u2019s <span class=\"_ _4\"></span>regulatory <span class=\"_ _8\"></span>capital, <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>reasonable <span class=\"_ _4\"></span>limit <span class=\"_ _8\"></span>shall <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>determined <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>which <span class=\"_ _8\"></span>however <span class=\"_ _8\"></span>shall <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>exceed <span class=\"_ _8\"></span>100% <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>regu<span class=\"_ _1\"></span>lat<span class=\"_ _2\"></span><span class=\"ff1\">o<span class=\"_ _2\"></span>ry<span class=\"_ _6b\"> </span></span>capital. <span class=\"_ _2\"></span>It <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ust <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>noted <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>further <span class=\"_ _4\"></span>prudential <span class=\"_ _2\"></span>rule<span class=\"_ _2\"></span>-<span class=\"ls3\">of</span>-thumb <span class=\"_ _2\"></span>followed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>large <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>posures <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>initial <span class=\"_ _2\"></span>lending<span class=\"_ _6b\"> </span>limits for new counterp<span class=\"_ _1\"></span>arties are usually set at a much lower level<span class=\"_ _1\"></span> than the Group\u2019s leg<span class=\"_ _1\"></span>al lending limit. These limits might <span class=\"ff1\">either remain<span class=\"_ _6b\"> </span></span>at <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>level, <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>ongoing <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>research <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>name, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>build <span class=\"_ _4\"></span>up<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">towards <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>legal <span class=\"_ _4\"></span>lending <span class=\"_ _4\"></span>limit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>grad<span class=\"_ _2\"></span>ual<span class=\"_ _6b\"> </span></span>manner, as the knowledge of the counterpart<span class=\"_ _1\"></span>y by the Bank consolidates through time.<span class=\"_ _6b\"> </span>Concentration r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>geographical <span class=\"_ _2\"></span>region <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>monitored <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>BC<span class=\"_ _2\"></span>C <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>supervised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>BRC. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>monitors <span class=\"_ _2\"></span>concentration<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>credit risk b<span class=\"_ _1\"></span>y geographic <span class=\"_ _1\"></span>location based on <span class=\"_ _1\"></span>the exposure <span class=\"_ _1\"></span>country of the borrower <span class=\"_ _1\"></span>(\u201ccountry <span class=\"_ _1\"></span>risk\u201d). Country risk refers <span class=\"_ _1\"></span>to ris<span class=\"ff1\">k<span class=\"_ _2\"></span>s as<span class=\"_ _1\"></span>sociated<span class=\"_ _6b\"> </span></span>with <span class=\"_ _1\"></span>the e<span class=\"_ _1\"></span>conomic, social <span class=\"_ _7\"></span>and political <span class=\"_ _1\"></span>environment <span class=\"_ _7\"></span>of the obligor\u2019s <span class=\"_ _7\"></span>exposure country. A<span class=\"_ _1\"></span> compone<span class=\"_ _1\"></span>nt of <span class=\"_ _1\"></span>country <span class=\"_ _7\"></span>risk is <span class=\"_ _1\"></span>transfe<span class=\"_ _2\"></span><span class=\"ff1\">r ris<span class=\"_ _1\"></span>k which<span class=\"_ _6b\"> </span></span>arises <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _4\"></span>obligation <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>denominated<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>respective <span class=\"_ _2\"></span>local <span class=\"_ _4\"></span>currency. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>currency <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span><span class=\"ff1\">the <span class=\"_ _4\"></span>obligation <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>become<span class=\"_ _6b\"> </span></span>unavailable to the <span class=\"_ _2\"></span>borrower regardless of <span class=\"_ _2\"></span>its particular <span class=\"_ _2\"></span>condition. The policy go<span class=\"_ _2\"></span>verning country risk <span class=\"_ _2\"></span>concentration defines a<span class=\"_ _4\"></span> ceiling <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> i<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span>terms <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>percentage <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _2\"></span>Ow<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Funds <span class=\"_ _8\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>each <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ndividual <span class=\"_ _2\"></span>country <span class=\"_ _4\"></span>exposure, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>linked <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>granted <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>each<span class=\"_ _6b\"> </span></span>country by <span class=\"_ _1\"></span>international <span class=\"_ _1\"></span>rating <span class=\"_ _1\"></span>agencies. The <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>eiling <span class=\"_ _1\"></span>increases <span class=\"_ _1\"></span>(up to a <span class=\"_ _1\"></span>maximum <span class=\"_ _1\"></span>of 100% <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e Bank\u2019s <span class=\"_ _1\"></span>Own Fun<span class=\"_ _1\"></span>ds for <span class=\"_ _1\"></span>investme<span class=\"ff1\">nt grade<span class=\"_ _6b\"> </span></span>countries) <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>rating <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ountry. <span class=\"_ _3c\"></span>As for <span class=\"_ _3c\"></span>single-nam<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>limits, <span class=\"_ _1\"></span>country <span class=\"_ _7\"></span>limits <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>automatically <span class=\"_ _1\"></span>increase <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>pre-<span class=\"_ _2\"></span>defined <span class=\"_ _3c\"></span>ce<span class=\"_ _2\"></span>iling,<span class=\"_ _6b\"> </span>as th<span class=\"_ _2\"></span>e initial <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>is based<span class=\"_ _2\"></span> on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>country\u2019s specific <span class=\"_ _2\"></span>economic, <span class=\"_ _2\"></span>financial a<span class=\"_ _2\"></span>nd political<span class=\"_ _2\"></span> risk <span class=\"_ _2\"></span>conditions. Grou<span class=\"_ _2\"></span>p entitie<span class=\"_ _4\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>put forward<span class=\"_ _6b\"> </span></span>their business requests and co<span class=\"_ _2\"></span>unterparty approval requests to <span class=\"_ _2\"></span>the Group Risk Management function <span class=\"_ _2\"></span>following a thorough review from<span class=\"_ _6b\"> </span>the local risk managers.<span class=\"_ _6b\"> </span>Concentration ri<span class=\"_ _1\"></span>sk by s<span class=\"_ _1\"></span>ector is <span class=\"_ _1\"></span>mitigated by <span class=\"_ _1\"></span>the particular n<span class=\"_ _1\"></span>ature of th<span class=\"_ _1\"></span>e Group\u2019s<span class=\"_ _1\"></span> business, i.e. <span class=\"_ _1\"></span>a specialised<span class=\"_ _1\"></span> trade finance <span class=\"ff1\">institution with<span class=\"_ _6b\"> </span></span>a focus on <span class=\"_ _1\"></span>emerging <span class=\"_ _1\"></span>markets. A signi<span class=\"_ _1\"></span>ficant portion of <span class=\"_ _1\"></span>the Bank\u2019s e<span class=\"_ _1\"></span>xposure relates <span class=\"_ _1\"></span>to banks\u2019 ri<span class=\"_ _1\"></span>sk, located <span class=\"_ _1\"></span>in a n<span class=\"_ _1\"></span>um<span class=\"_ _2\"></span><span class=\"ff1\">ber of <span class=\"_ _1\"></span>geographies and<span class=\"_ _6b\"> </span></span>hence div<span class=\"_ _2\"></span>ersified by <span class=\"_ _2\"></span>virtue <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>country <span class=\"_ _2\"></span>limit policy <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>in t<span class=\"_ _2\"></span>he above <span class=\"_ _2\"></span>paragraph, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>usually <span class=\"_ _2\"></span>guarantee/confirm the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>payment<span class=\"_ _6b\"> </span>risk <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>importers <span class=\"_ _5\"> </span>under <span class=\"_ _9\"> </span>international <span class=\"_ _9\"> </span>trad<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>finance <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>perations. <span class=\"_ _9\"> </span>Exposure <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>particular <span class=\"_ _9\"> </span>secto<span class=\"_ _2\"></span>rs  is<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _9\"> </span>indirectly <span class=\"_ _9\"> </span>throu<span class=\"_ _2\"></span>gh<span class=\"_ _6b\"> </span>monitoring <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>trends <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>underlying <span class=\"_ _8\"></span>commo<span class=\"_ _2\"></span>ditie<span class=\"_ _1\"></span>s. <span class=\"_ _8\"></span>Exposure <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>corporate <span class=\"_ _8\"></span>entities <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>many <span class=\"_ _9\"></span>cases <span class=\"_ _8\"></span>consists <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>bridge <span class=\"_ _8\"></span>finan<span class=\"_ _4\"></span>cing<span class=\"_ _6b\"> </span>towards a sale of goods/commodities which will eventually settle f<span class=\"_ _2\"></span>rom receivables generated from <span class=\"_ _2\"></span>the buyers of goods, bank letters <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>credit, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>settled directly <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>customer. <span class=\"_ _2\"></span>Depending <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sector <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>verall se<span class=\"_ _2\"></span>ctor <span class=\"_ _2\"></span>limit might <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>assign<span class=\"_ _4\"></span>ed by <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>BCC, <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>such <span class=\"_ _1\"></span>limits <span class=\"_ _7\"></span>being re<span class=\"_ _1\"></span>viewed <span class=\"_ _1\"></span>regularly. <span class=\"_ _7\"></span>These in<span class=\"_ _1\"></span>clude <span class=\"_ _1\"></span>specialised <span class=\"_ _7\"></span>sectors such <span class=\"_ _7\"></span>as ship<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>demolition <span class=\"_ _7\"></span>financing, which <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>llateralised<span class=\"_ _6b\"> </span>through a mortgage on each vessel financed, and real estate project financing<span class=\"_ _1\"></span>, which is collateralised by a mortgage over pro<span class=\"_ _2\"></span>perty.<span class=\"_ _6b\"> </span>As <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>carries out <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>counterparties <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>emerging <span class=\"_ _2\"></span>markets, <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>certain <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>factors <span class=\"_ _2\"></span>which are <span class=\"_ _2\"></span>particu<span class=\"_ _2\"></span>lar <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>suc<span class=\"_ _2\"></span>h<span class=\"_ _6b\"> </span>activities, and which require care<span class=\"_ _2\"></span>ful consideration by prospective investors since <span class=\"_ _2\"></span>they are not usually <span class=\"_ _2\"></span>associated with<span class=\"_ _2\"></span> activities in <span class=\"_ _2\"></span>more<span class=\"_ _6b\"> </span>developed marke<span class=\"_ _1\"></span>ts. Such exposure <span class=\"_ _1\"></span>relates to <span class=\"_ _1\"></span>the risks <span class=\"_ _1\"></span>of major politi<span class=\"_ _1\"></span>cal and economic ch<span class=\"_ _1\"></span>anges including <span class=\"_ _1\"></span>but not <span class=\"_ _1\"></span>limited to, higher price<span class=\"_ _6b\"> </span>volatility, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>effect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>control <span class=\"_ _2\"></span>regulations <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risks <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>expropriation, <span class=\"_ _4\"></span>nationalisat<span class=\"_ _2\"></span>ion <span class=\"_ _4\"></span>and/or <span class=\"_ _4\"></span>confiscation <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>assets. <span class=\"_ _8\"></span>The<span class=\"_ _6b\"> </span>ineffectiveness <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>legal <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>udicial <span class=\"_ _2\"></span>systems <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>some <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>emerging <span class=\"_ _4\"></span>markets, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>those <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>carr<span class=\"_ _4\"></span>ying <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>ut<span class=\"_ _6b\"> </span>activities, may pose difficulties for the<span class=\"_ _1\"></span> Group in preserving its legal rights.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>BCC <span class=\"_ _2\"></span>approves <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>untry limit<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>after <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esented <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>analysis <span class=\"_ _4\"></span>covering <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>political <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>situations <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>each <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the countries to which a limit is issued.<span class=\"_ _6b\"> </span>The following are the Group\u2019s and Bank\u2019s region concentrations:<table class=\"s w14e he9\" id=\"_bd96b3b4-3857-4edf-8db7-77b6762fca13\"><tr><td></td><td class=\"c x1e5 y1487 w95 h12\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td></td><td class=\"c x1e6 y1487 w95 h12\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x1e5 y1488 w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e7 y1488 w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y1488 w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y1488 w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e9 y1489 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balances wi<span class=\"_ _1\"></span>th the <span class=\"_ _1\"></span>Central Bank <span class=\"_ _1\"></span>of Malta, treasur<span class=\"_ _1\"></span>y bill<span class=\"_ _1\"></span>s and <span class=\"_ _1\"></span>cash </div></td><td class=\"c x1e5 y148a w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e7 y148a w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1e6 y148a w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1e8 y148a w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x1e9 y148b w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y148b w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1e7 y148b w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x1e6 y148b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x1e8 y148b w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td></td><td class=\"c x1e5 y148c w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1e7 y148c w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x1e6 y148c w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x1e8 y148c w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x1e9 y148d w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y148e w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y148e w6e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,384,609  </div></td><td class=\"c x1e7 y148e w6d h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,503,975 <span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y148e w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y148e w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y148f w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y148f w6e h7\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,050,557 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y148f w6d h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">132,814,796<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y148f w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y148f w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y1490 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1490 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,364,700 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y1490 w6d h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,490,373<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y1490 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y1490 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y1491 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Commonwealth of Independent States (CIS) region</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1491 w6e h7\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,097,445 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y1491 w6d h7\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,083,995<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y1491 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y1491 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y1492 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">North and South America</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1492 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 107,885,883  </div></td><td class=\"c x1e7 y1492 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,029,071  </div></td><td class=\"c x1e6 y1492 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y1492 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y1493 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">South Asia</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1493 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,694,949  </div></td><td class=\"c x1e7 y1493 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,822,026  </div></td><td class=\"c x1e6 y1493 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y1493 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y1494 w94 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1494 w6e h12\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,318,259 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y1494 w6d h12\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,989,062 <span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y1494 w6d h12\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y1494 w6e h12\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y1495 w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x1e7 y1495 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x1e6 y1495 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y1495 w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y1496 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y1497 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1497 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,107,040  </div></td><td class=\"c x1e7 y1497 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,465,207 </div></td><td class=\"c x1e6 y1497 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,110,824  </div></td><td class=\"c x1e8 y1497 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,394,650  </div></td></tr><tr><td class=\"c x1e9 y1498 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y1498 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,234,415  </div></td><td class=\"c x1e7 y1498 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,060,051  </div></td><td class=\"c x1e6 y1498 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,236,272  </div></td><td class=\"c x1e8 y1498 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,060,051  </div></td></tr><tr><td class=\"c x1e9 y1499 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1499 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,491,295 </div></td><td class=\"c x1e7 y1499 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,992,094 </div></td><td class=\"c x1e6 y1499 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,355,390  </div></td><td class=\"c x1e8 y1499 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,863,372 </div></td></tr><tr><td class=\"c x1e9 y149a w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">North and South America</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y149a w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,417,956  </div></td><td class=\"c x1e7 y149a w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">48,271,294 </div></td><td class=\"c x1e6 y149a w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,616,446  </div></td><td class=\"c x1e8 y149a w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,890,931  </div></td></tr><tr><td class=\"c x1e9 y149b w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">South Asia</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y149b w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,145,536  </div></td><td class=\"c x1e7 y149b w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,779,626 </div></td><td class=\"c x1e6 y149b w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,908,550  </div></td><td class=\"c x1e8 y149b w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y149c w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y149c w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,620,502  </div></td><td class=\"c x1e7 y149c w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,889,120 </div></td><td class=\"c x1e6 y149c w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,620,501  </div></td><td class=\"c x1e8 y149c w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,889,120  </div></td></tr><tr><td></td><td class=\"c x1e5 y149d w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x1e7 y149d w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x1e6 y149d w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x1e8 y149d w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x1e9 y149e w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y149f w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y149f w6e h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 184,210,631 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y149f w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">171,257,671<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y149f w6d h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 376,308,520 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y149f w6e h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">308,392,051<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y14a0 w94 h8\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"><span class=\"ff5\"> </span></span></span></div></td><td class=\"c x1e5 y14a0 w6e h8\"><div class=\"t m0 xb3 hc y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 19,902,258 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14a0 w6d h8\"><div class=\"t m0 x56 hc y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 2,265,041 <span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14a0 w6d h8\"><div class=\"t m0 xb3 hc y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 19,429,911 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14a0 w6e h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14a1 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14a1 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 95,028,931 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14a1 w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">127,422,992<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14a1 w6d h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 97,801,197 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14a1 w6e h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">80,245,938<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y14a2 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">North and South America</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14a2 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 48,058,718  </div></td><td class=\"c x1e7 y14a2 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,254,952 </div></td><td class=\"c x1e6 y14a2 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,585,065  </div></td><td class=\"c x1e8 y14a2 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,916,955  </div></td></tr><tr><td class=\"c x1e9 y14a3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">South Asia</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14a3 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 75,657,310  </div></td><td class=\"c x1e7 y14a3 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,700,963 </div></td><td class=\"c x1e6 y14a3 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,435,683  </div></td><td class=\"c x1e8 y14a3 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 118,902,701  </div></td></tr><tr><td class=\"c x1e9 y14a4 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14a4 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,545,603 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14a4 w6d h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,075,104<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14a4 w6d h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,030,086 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14a4 w6e h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,326,266 <span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14a5 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x1e7 y14a5 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 427,976,723  </div></td><td class=\"c x1e6 y14a5 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x1e8 y14a5 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x1e9 y14a6 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit o<span class=\"_ _1\"></span>r loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14a7 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14a7 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e7 y14a7 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x1e6 y14a7 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e8 y14a7 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td></td><td class=\"c x1e5 y14a8 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e7 y14a8 w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x1e6 y14a8 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e8 y14a8 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x1e9 y14a9 w96 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through oth<span class=\"_ _1\"></span>er comprehensive income<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14aa w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14aa w6e h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14aa w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14aa w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14aa w6e h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14ab w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x1e7 y14ab w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x1e6 y14ab w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x1e8 y14ab w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x1e9 y14ac w94 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14ad w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14ad w6e h7\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">41<span class=\"ls0\">,</span>294<span class=\"ls0\">,</span>459<span class=\"ff5 ls0\"> </span></div></td><td class=\"c x1e7 y14ad w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14ad w6d h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">137<span class=\"ls0\">,</span>467<span class=\"ls0\">,</span>852<span class=\"ff5 ls0\"> </span></div></td><td class=\"c x1e8 y14ad w6e h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14ae w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x1e7 y14ae w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x1e6 y14ae w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x1e8 y14ae w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x1e9 y14af w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14b0 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b0 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,455,729 </div></td><td class=\"c x1e7 y14b0 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14b0 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14b0 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1e5 y14b1 w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,455,729 <span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14b1 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14b1 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14b1 w6e h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14b2 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14b3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b3 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,451,784 </div></td><td class=\"c x1e7 y14b3 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,960,857 </div></td><td class=\"c x1e6 y14b3 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,451,784  </div></td><td class=\"c x1e8 y14b3 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,964,911 </div></td></tr><tr><td class=\"c x1e9 y14b4 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y14b4 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">234,990 </div></td><td class=\"c x1e7 y14b4 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14b4 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 234,990  </div></td><td class=\"c x1e8 y14b4 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14b5 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">989,887 </div></td><td class=\"c x1e7 y14b5 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">667,641 </div></td><td class=\"c x1e6 y14b5 w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 989,887  </div></td><td class=\"c x1e8 y14b5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">667,641 </div></td></tr><tr><td></td><td class=\"c x1e5 y14b6 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1e7 y14b6 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498 </div></td><td class=\"c x1e6 y14b6 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1e8 y14b6 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,632,552 </div></td></tr><tr><td class=\"c x1e9 y14b7 w94 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14b8 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b8 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,430,541  </div></td><td class=\"c x1e7 y14b8 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 77,398,295  </div></td><td class=\"c x1e6 y14b8 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,708,465  </div></td><td class=\"c x1e8 y14b8 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 77,398,146  </div></td></tr><tr><td class=\"c x1e9 y14b9 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y14b9 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,598,557  </div></td><td class=\"c x1e7 y14b9 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,149,384  </div></td><td class=\"c x1e6 y14b9 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,368,101  </div></td><td class=\"c x1e8 y14b9 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,573,654  </div></td></tr><tr><td class=\"c x1e9 y14ba w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14ba w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,354,816  </div></td><td class=\"c x1e7 y14ba w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,657,763  </div></td><td class=\"c x1e6 y14ba w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,354,816  </div></td><td class=\"c x1e8 y14ba w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,657,763  </div></td></tr><tr><td class=\"c x1e9 y14bb w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14bb w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,859,802 </div></td><td class=\"c x1e7 y14bb w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e6 y14bb w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,859,802 </div></td><td class=\"c x1e8 y14bb w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1e5 y14bc w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x1e7 y14bc w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x1e6 y14bc w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1e8 y14bc w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>The following <span class=\"ff3\">are the Group\u2019s and Bank\u2019s</span> sector concentrations: <table class=\"s w14e hea\" id=\"_af66140b-5a76-4f4a-8ef8-67e8497f2aad\"><tr><td></td><td class=\"c x1e5 y14bd w95 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td></td><td class=\"c x1e6 y14bd w95 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x1e5 y14be w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e7 y14be w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14be w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y14be w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14bf w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balances wi<span class=\"_ _1\"></span>th the <span class=\"_ _1\"></span>Central Bank <span class=\"_ _1\"></span>of Malta, treasur<span class=\"_ _1\"></span>y bill<span class=\"_ _1\"></span>s and <span class=\"_ _1\"></span>cash </div></td><td class=\"c x1e5 y14c0 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e7 y14c0 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e6 y14c0 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1e8 y14c0 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14c1 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14c1 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1e7 y14c1 w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,007,716 </div></td><td class=\"c x1e6 y14c1 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x1e8 y14c1 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">128,994,789 </div></td></tr><tr><td class=\"c x1e9 y14c2 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14c2 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y14c2 w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,184,501<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14c2 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14c2 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,184,501 </div></td></tr><tr><td></td><td class=\"c x1e5 y14c3 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14c3 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14c3 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14c3 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14c4 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14c5 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14c5 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,559,108  </div></td><td class=\"c x1e7 y14c5 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 61,161,310 </div></td><td class=\"c x1e6 y14c5 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c5 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c6 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Shipping and transportation </span></div></td><td class=\"c x1e5 y14c6 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,448,375  </div></td><td class=\"c x1e7 y14c6 w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 177,596  </div></td><td class=\"c x1e6 y14c6 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c6 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c7 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14c7 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,196,870  </div></td><td class=\"c x1e7 y14c7 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,773,889 </div></td><td class=\"c x1e6 y14c7 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c7 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c8 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14c8 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 265,927,532  </div></td><td class=\"c x1e7 y14c8 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 94,067,479  </div></td><td class=\"c x1e6 y14c8 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c8 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c9 w94 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14c9 w6e h8\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 74,664,517  </div></td><td class=\"c x1e7 y14c9 w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,553,024 </div></td><td class=\"c x1e6 y14c9 w6d h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c9 w6e h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1e5 y14ca w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14ca w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 274,733,298 <span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14ca w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14ca w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14cb w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14cc w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14cc w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x1e7 y14cc w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x1e6 y14cc w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x1e8 y14cc w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td></td><td class=\"c x1e5 y14cd w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14cd w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14cd w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14cd w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14ce w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14cf w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14cf w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 172,460,053  </div></td><td class=\"c x1e7 y14cf w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 193,753,742  </div></td><td class=\"c x1e6 y14cf w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,482,936  </div></td><td class=\"c x1e8 y14cf w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,845,467  </div></td></tr><tr><td class=\"c x1e9 y14d0 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Shipping and transportation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 773,993  </div></td><td class=\"c x1e7 y14d0 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 388,528  </div></td><td class=\"c x1e6 y14d0 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 773,993  </div></td><td class=\"c x1e8 y14d0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 388,528  </div></td></tr><tr><td class=\"c x1e9 y14d1 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d1 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,253,079  </div></td><td class=\"c x1e7 y14d1 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 106,561,751  </div></td><td class=\"c x1e6 y14d1 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 75,210,465  </div></td><td class=\"c x1e8 y14d1 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,001,030  </div></td></tr><tr><td class=\"c x1e9 y14d2 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d2 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 61,524,590  </div></td><td class=\"c x1e7 y14d2 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 41,543,071  </div></td><td class=\"c x1e6 y14d2 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 407,176,546  </div></td><td class=\"c x1e8 y14d2 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 320,569,034  </div></td></tr><tr><td class=\"c x1e9 y14d3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities </span></div></td><td class=\"c x1e5 y14d3 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 48,198,247  </div></td><td class=\"c x1e7 y14d3 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 54,487,870  </div></td><td class=\"c x1e6 y14d3 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83,877,553  </div></td><td class=\"c x1e8 y14d3 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 82,460,317  </div></td></tr><tr><td class=\"c x1e9 y14d4 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14d4 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,873,820  </div></td><td class=\"c x1e7 y14d4 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14d4 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,881,988  </div></td><td class=\"c x1e8 y14d4 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14d5 w94 h12\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d5 w6e h12\"><div class=\"t m0 xb3 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 32,319,669  </div></td><td class=\"c x1e7 y14d5 w6d h12\"><div class=\"t m0 xb3 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 31,241,761  </div></td><td class=\"c x1e6 y14d5 w6d h12\"><div class=\"t m0 xb3 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 13,186,981  </div></td><td class=\"c x1e8 y14d5 w6e h12\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">9,519,535 </div></td></tr><tr><td></td><td class=\"c x1e5 y14d6 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x1e7 y14d6 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 427,976,723 <span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14d6 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14d6 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14d7 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit o<span class=\"_ _1\"></span>r loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14d8 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14d8 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,829,862  </div></td><td class=\"c x1e7 y14d8 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,906,093  </div></td><td class=\"c x1e6 y14d8 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,829,862  </div></td><td class=\"c x1e8 y14d8 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,906,093  </div></td></tr><tr><td class=\"c x1e9 y14d9 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14d9 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td><td class=\"c x1e7 y14d9 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td><td class=\"c x1e6 y14d9 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td><td class=\"c x1e8 y14d9 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td></tr><tr><td></td><td class=\"c x1e5 y14da w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14da w6d h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,958,450 <span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14da w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14da w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,958,450 <span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14db w97 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through oth<span class=\"_ _1\"></span>er comprehensive income <span class=\"_ _2\"></span><span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14dc w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Shipping and transportation </span></div></td><td class=\"c x1e5 y14dc w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,811,929 </div></td><td class=\"c x1e7 y14dc w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,045,848 </div></td><td class=\"c x1e6 y14dc w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,811,929 </div></td><td class=\"c x1e8 y14dc w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,045,848 </div></td></tr><tr><td class=\"c x1e9 y14dd w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14dd w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,612,199 </div></td><td class=\"c x1e7 y14dd w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,136,046 </div></td><td class=\"c x1e6 y14dd w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,612,199 </div></td><td class=\"c x1e8 y14dd w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,136,046 </div></td></tr><tr><td class=\"c x1e9 y14de w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14de w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,830,556 </div></td><td class=\"c x1e7 y14de w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,083,201 </div></td><td class=\"c x1e6 y14de w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,830,556 </div></td><td class=\"c x1e8 y14de w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,083,201 </div></td></tr><tr><td></td><td class=\"c x1e5 y14df w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14df w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14df w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14df w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14e0 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14e1 w94 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14e1 w6e h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,638,926 </div></td><td class=\"c x1e7 y14e1 w6d h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e6 y14e1 w6d h12\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">112,812,319 </div></td><td class=\"c x1e8 y14e1 w6e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1e9 y14e2 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14e2 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,843,295 </div></td><td class=\"c x1e7 y14e2 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x1e6 y14e2 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,843,295 </div></td><td class=\"c x1e8 y14e2 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x1e9 y14e3 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14e3 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,812,238 </div></td><td class=\"c x1e7 y14e3 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e6 y14e3 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,812,238 </div></td><td class=\"c x1e8 y14e3 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td></td><td class=\"c x1e5 y14e4 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14e4 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14e4 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14e4 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14e5 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14e6 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials </span></div></td><td class=\"c x1e5 y14e6 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,380,318 </div></td><td class=\"c x1e7 y14e6 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e6 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e6 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14e7 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade </span></div></td><td class=\"c x1e5 y14e7 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,161,848 </div></td><td class=\"c x1e7 y14e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e7 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14e8 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14e8 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,962 </div></td><td class=\"c x1e7 y14e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e8 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14e9 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities </span></div></td><td class=\"c x1e5 y14e9 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,262,063 </div></td><td class=\"c x1e7 y14e9 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e9 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e9 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14ea w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14ea w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,665,538 </div></td><td class=\"c x1e7 y14ea w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14ea w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14ea w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1e5 y14eb w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,455,729 <span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14eb w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14eb w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14eb w6e h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14ec w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14ed w94 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials </span></div></td><td class=\"c x1e5 y14ed w6e h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,889,307 </div></td><td class=\"c x1e7 y14ed w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,646,552 </div></td><td class=\"c x1e6 y14ed w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,889,307 </div></td><td class=\"c x1e8 y14ed w6e h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,646,552 </div></td></tr><tr><td class=\"c x1e9 y14ee w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade </span></div></td><td class=\"c x1e5 y14ee w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 637,417  </div></td><td class=\"c x1e7 y14ee w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 368,564  </div></td><td class=\"c x1e6 y14ee w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 637,417  </div></td><td class=\"c x1e8 y14ee w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 368,564  </div></td></tr><tr><td class=\"c x1e9 y14ef w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14ef w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,048,884  </div></td><td class=\"c x1e7 y14ef w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,317,133  </div></td><td class=\"c x1e6 y14ef w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,048,884  </div></td><td class=\"c x1e8 y14ef w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,321,187  </div></td></tr><tr><td class=\"c x1e9 y14f0 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities </span></div></td><td class=\"c x1e5 y14f0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 223,595  </div></td><td class=\"c x1e7 y14f0 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,714 </div></td><td class=\"c x1e6 y14f0 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 223,595  </div></td><td class=\"c x1e8 y14f0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 130,714  </div></td></tr><tr><td class=\"c x1e9 y14f1 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14f1 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">877,458 </div></td><td class=\"c x1e7 y14f1 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">165,535 </div></td><td class=\"c x1e6 y14f1 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">877,458 </div></td><td class=\"c x1e8 y14f1 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">165,535 </div></td></tr><tr><td></td><td class=\"c x1e5 y14f2 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14f2 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14f2 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14f2 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,632,552<span class=\"ff1\"> </span></div></td></tr></table><table class=\"s w14f heb\" id=\"_8ad6a97b-b245-421f-aba9-60e68b827c74\"><tr><td></td><td class=\"c x1e5 y14f3 w95 h6\"><div class=\"t m0 x89 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group<span class=\"ff5 fc0\"> </span></div></td><td></td><td></td><td class=\"c x1e6 y14f3 w98 h6\"><div class=\"t m0 xc0 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14f4 w6e h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ff5 fc0 ls0\"> </span></div></td><td class=\"c x1e7 y14f4 w6d h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ff5 fc0 ls0\"> </span></div></td><td class=\"c x1e6 y14f4 w6d h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ff5 fc0 ls0\"> </span></div></td><td class=\"c x1e8 y14f4 w6b h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ff5 fc0 ls0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14f5 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td class=\"c x1e5 y14f6 w6e h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x1e7 y14f6 w6d h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x1e6 y14f6 w6d h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x1e8 y14f6 w6b h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14f7 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14f7 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,661,188 </div></td><td class=\"c x1e7 y14f7 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,910,119 </div></td><td class=\"c x1e6 y14f7 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,661,188 </div></td><td class=\"c x1e8 y14f7 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,910,118 </div></td></tr><tr><td class=\"c x1e9 y14f8 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14f8 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,818,710  </div></td><td class=\"c x1e7 y14f8 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,178,153  </div></td><td class=\"c x1e6 y14f8 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,135,269 </div></td><td class=\"c x1e8 y14f8 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,178,153  </div></td></tr><tr><td class=\"c x1e9 y14f9 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14f9 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,226,172  </div></td><td class=\"c x1e7 y14f9 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,679,422  </div></td><td class=\"c x1e6 y14f9 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,957,081 </div></td><td class=\"c x1e8 y14f9 w6b h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,107,598  </div></td></tr><tr><td class=\"c x1e9 y14fa w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14fa w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,261,841  </div></td><td class=\"c x1e7 y14fa w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,717,249  </div></td><td class=\"c x1e6 y14fa w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,261,841 </div></td><td class=\"c x1e8 y14fa w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,717,249  </div></td></tr><tr><td class=\"c x1e9 y14fb w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14fb w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,275,805 </div></td><td class=\"c x1e7 y14fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,720,499<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,275,805<span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14fb w6b h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,716,445<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14fc w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x1e7 y14fc w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x1e6 y14fc w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1e8 y14fc w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>Counterparty cred<span class=\"_ _2\"></span>it risk<span class=\"_ _6b\"> </span>Counterparty <span class=\"_ _4\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>defin<span class=\"_ _2\"></span>ed <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>counterparty <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ver-the-counter <span class=\"_ _8\"></span>derivative <span class=\"_ _8\"></span>transaction <span class=\"_ _4\"></span>may <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>efault <span class=\"_ _4\"></span>befo<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>completing the<span class=\"_ _1\"></span> settlement of th<span class=\"_ _1\"></span>e transaction. An e<span class=\"_ _1\"></span>conomic loss might <span class=\"_ _1\"></span>occur if <span class=\"_ _1\"></span>the transaction has <span class=\"_ _1\"></span>a positive economic value at the <span class=\"_ _1\"></span>time<span class=\"_ _6b\"> </span>of default.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>use <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>derivatives <span class=\"_ _2\"></span>within <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>limited <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>hedging <span class=\"_ _4\"></span>balance <span class=\"_ _4\"></span>sheet <span class=\"_ _4\"></span>positions, <span class=\"_ _4\"></span>hedging <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span>investments, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>inter<span class=\"_ _2\"></span>est <span class=\"_ _4\"></span>rate<span class=\"_ _6b\"> </span>hedging on behalf of LFC. The Group\u2019s Treasury unit is respons<span class=\"_ _1\"></span>ible for the internal management of such instruments.<span class=\"_ _6b\"> </span>Such <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>monitored <span class=\"_ _4\"></span>throug<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>setting <span class=\"_ _9\"></span>up <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>counterparty <span class=\"_ _8\"></span>limits <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>capture <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>position <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>settlemen<span class=\"_ _1\"></span>t <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>associate<span class=\"_ _4\"></span>d <span class=\"_ _8\"></span>with<span class=\"_ _6b\"> </span>forward <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>derivative <span class=\"_ _2\"></span>instruments. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>place<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>operational proced<span class=\"_ _2\"></span>ures to<span class=\"_ _2\"></span> miti<span class=\"_ _2\"></span>gate <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>risks. <span class=\"_ _2\"></span>Counterpart<span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span>risk is assigned a capital charge using the mark-<span class=\"ls10\">to</span>-market method, based on the residual maturities of the contracts<span class=\"_ _6b\"> </span>Settlement risk<span class=\"_ _6b\"> </span>Settlement  ris<span class=\"_ _1\"></span>k  arises  through <span class=\"_ _5\"> </span>failed  delivery  ve<span class=\"_ _1\"></span>rsus  payment <span class=\"_ _5\"> </span>(\u201cDvP\u201d)  transactions  and <span class=\"_ _5\"> </span>for  all  non<span class=\"_ _2\"></span><span class=\"ff1\">-DvP  trades<span class=\"_ _1\"></span>.  The  Group <span class=\"_ _5\"> </span>faces<span class=\"_ _6b\"> </span></span>settlement <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>due <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fac<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>few <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>transactions <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>settled <span class=\"_ _4\"></span>simultaneously <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>same <span class=\"_ _4\"></span>day <span class=\"_ _8\"></span>basis. <span class=\"_ _4\"></span>Consequent<span class=\"_ _2\"></span>ly, <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>Group could suffer a loss if the counte<span class=\"_ _1\"></span>rparty fails to deliver on settlement date.<span class=\"_ _6b\"> </span>In <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rder <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>mitigate <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>risk, <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>has <span class=\"_ _7\"></span>in p<span class=\"_ _1\"></span>lace <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ettlement <span class=\"_ _7\"></span>lines <span class=\"_ _1\"></span>where <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>limit <span class=\"_ _7\"></span>is p<span class=\"_ _1\"></span>laced <span class=\"_ _7\"></span>on th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>maximum <span class=\"_ _1\"></span>settle<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>exposure <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>gainst<span class=\"_ _6b\"> </span>a <span class=\"_ _2\"></span>single <span class=\"_ _2\"></span>counterparty. The<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>imits <span class=\"_ _2\"></span>are rev<span class=\"_ _2\"></span>iewed at <span class=\"_ _2\"></span>least <span class=\"_ _2\"></span>annually.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Through the <span class=\"_ _2\"></span>setting <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>limits, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>sures <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span>over-exposed to <span class=\"_ _1\"></span>individual <span class=\"_ _1\"></span>counterparties as <span class=\"_ _7\"></span>a result of non-settlement <span class=\"_ _1\"></span>of transactions. <span class=\"_ _1\"></span>In add<span class=\"_ _1\"></span>ition, daily <span class=\"_ _1\"></span>reconciliations <span class=\"_ _1\"></span>are made <span class=\"_ _1\"></span>on all<span class=\"_ _6b\"> </span>accounts <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>wit<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>orrespondent <span class=\"_ _2\"></span>banks <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>match <span class=\"_ _4\"></span>transactions <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecorded <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>var<span class=\"_ _2\"></span>ious <span class=\"_ _2\"></span>operatin<span class=\"_ _2\"></span>g <span class=\"_ _8\"></span>systems, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>mismatches <span class=\"_ _4\"></span>are<span class=\"_ _6b\"> </span>investigated. This <span class=\"_ _2\"></span>ensures timely <span class=\"_ _2\"></span>detection of <span class=\"_ _2\"></span>any non<span class=\"_ _2\"></span>-settlement <span class=\"_ _2\"></span>by counterparties <span class=\"_ _2\"></span>so that <span class=\"_ _2\"></span>appropriate steps <span class=\"_ _2\"></span>are tak<span class=\"_ _2\"></span>en to <span class=\"_ _2\"></span>correct the<span class=\"_ _6b\"> </span>issue.<span class=\"_ _6b\"> </span>Foreign exchange<span class=\"_ _2\"></span> lending risk<span class=\"_ _6b\"> </span>Foreign exchange le<span class=\"_ _1\"></span>nding risk is the risk th<span class=\"_ _1\"></span>at borrowers default due to movemen<span class=\"_ _1\"></span>ts in foreign exchange rate<span class=\"_ _1\"></span>s. The Group lends primarily<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>USD, <span class=\"_ _9\"></span>but <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>customers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>may <span class=\"_ _9\"> </span>not <span class=\"_ _8\"></span>necessarily <span class=\"_ _9\"></span>operate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>U<span class=\"_ _2\"></span>SD. <span class=\"_ _8\"></span>As <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>result, <span class=\"_ _9\"></span>foreign <span class=\"_ _8\"></span>exchange <span class=\"_ _8\"></span>rate <span class=\"_ _9\"></span>movements <span class=\"_ _8\"></span>c<span class=\"_ _4\"></span>ould<span class=\"_ _6b\"> </span>negatively <span class=\"_ _4\"></span>affect <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>bo<span class=\"_ _2\"></span>rrowers. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>event <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>currency <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>lending <span class=\"_ _8\"></span>appreciates <span class=\"_ _8\"></span>when <span class=\"_ _4\"></span>compared <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>eir <span class=\"_ _4\"></span>currenc<span class=\"_ _4\"></span><span class=\"ff1\">y <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span></span>operation, loan repaymen<span class=\"_ _1\"></span>ts may be more costly in real t<span class=\"_ _1\"></span>erms and may increas<span class=\"_ _1\"></span>e the borrower\u2019s probab<span class=\"_ _1\"></span>ility of default. When <span class=\"ff1\">a customer<span class=\"_ _6b\"> </span></span>borrows in <span class=\"_ _1\"></span>a curre<span class=\"_ _1\"></span>ncy that <span class=\"_ _1\"></span>is pegged to <span class=\"_ _1\"></span>their main<span class=\"_ _1\"></span> currency of <span class=\"_ _1\"></span>operations, s<span class=\"_ _1\"></span>uch as <span class=\"_ _1\"></span>a Dubai <span class=\"_ _1\"></span>based customer <span class=\"_ _1\"></span>borrowing in<span class=\"_ _1\"></span> USD, the Group<span class=\"_ _6b\"> </span>considers that such borrowing does not represent a foreign exchange lend<span class=\"_ _1\"></span>ing risk.<span class=\"_ _6b\"> </span>Customers <span class=\"_ _8\"></span>may <span class=\"_ _5\"> </span>be <span class=\"_ _9\"></span>sufficiently <span class=\"_ _9\"></span>sophisticated <span class=\"_ _8\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>they <span class=\"_ _9\"></span>manage <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign <span class=\"_ _8\"></span>exchan<span class=\"_ _2\"></span>ge <span class=\"_ _8\"></span>risks <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>part <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>their <span class=\"_ _9\"></span>day<span class=\"_ _2\"></span>-<span class=\"ls10\">to</span>-day <span class=\"_ _9\"></span>operations.<span class=\"_ _6b\"> </span>Transactions <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>purchase <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>commodity <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>purchased <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settled <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same <span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>rrency, such <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>USD, <span class=\"_ _2\"></span>ensuring<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>foreign <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eutralised <span class=\"_ _2\"></span>even <span class=\"_ _4\"></span>if <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>currency <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>different <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>client\u2019s <span class=\"_ _4\"></span>primary<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>currency <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span></span>operations. Other <span class=\"_ _2\"></span>customers may <span class=\"_ _2\"></span>engage in <span class=\"_ _2\"></span>back-<span class=\"ls10\">to<span class=\"_ _2\"></span></span>-back transactions <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>in matching <span class=\"_ _2\"></span>currencies such <span class=\"_ _2\"></span>that the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompletion of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>first <span class=\"_ _4\"></span>leg <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>transaction <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>generate <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>same <span class=\"_ _8\"></span>currency <span class=\"_ _8\"></span>necessary <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>settle <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>econd <span class=\"_ _4\"></span>leg. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>may <span class=\"_ _8\"></span>also <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ase <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>customers hedge transactions o<span class=\"_ _2\"></span>n a portfolio o<span class=\"_ _2\"></span>r case-<span class=\"ls9\">by</span>-case basis <span class=\"_ _2\"></span>as necessary to protect themselv<span class=\"_ _2\"></span>es from <span class=\"_ _2\"></span>foreign exchange risk. Such<span class=\"_ _6b\"> </span>hedges may <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>purchased from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group o<span class=\"_ _2\"></span>r from <span class=\"_ _2\"></span>third <span class=\"_ _2\"></span>parties. <span class=\"_ _2\"></span>The Group <span class=\"_ _2\"></span>considers t<span class=\"_ _2\"></span>he presence <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>such m<span class=\"_ _2\"></span>itigants as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of i<span class=\"_ _4\"></span>ts <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span>assessment <span class=\"_ _2\"></span>processes <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranting <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>limits <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>approving <span class=\"_ _2\"></span>transactions. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accepts<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">a<span class=\"_ _2\"></span>ny <span class=\"_ _2\"></span>residual <span class=\"_ _2\"></span>\u2018open\u2019 <span class=\"_ _2\"></span>FX <span class=\"_ _4\"></span>lending <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>as<span class=\"_ _6b\"> </span></span>part of its business. Liquidity risk<span class=\"_ _6b\"> </span>Liquidity <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>unable <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>meet <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>obligations <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>they <span class=\"_ _2\"></span>become <span class=\"_ _2\"></span>due <span class=\"_ _4\"></span>because <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>inability <span class=\"_ _2\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>liqui<span class=\"_ _2\"></span>date<span class=\"_ _6b\"> </span>assets <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>obta<span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>adequate <span class=\"_ _4\"></span>funding <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>it <span class=\"_ _8\"></span>cannot <span class=\"_ _4\"></span>easily <span class=\"_ _8\"></span>unwind <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>offset <span class=\"_ _4\"></span>specific <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>without <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>low<span class=\"_ _4\"></span>ering <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>prices because of inadequate market depth or marke<span class=\"_ _1\"></span>t disruptions.<span class=\"_ _6b\"> </span>Liquidity ris<span class=\"_ _1\"></span>k arises pri<span class=\"_ _1\"></span>marily due to mismatche<span class=\"_ _1\"></span>s in <span class=\"_ _1\"></span>the maturity profile <span class=\"_ _1\"></span>of financial <span class=\"_ _1\"></span>assets and <span class=\"_ _1\"></span>liabilities, whi<span class=\"_ _1\"></span>ch exposes the Group to th<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>risk that it mig<span class=\"_ _2\"></span>ht not be ab<span class=\"_ _2\"></span>le to <span class=\"_ _2\"></span>meet its liabilities as <span class=\"_ _2\"></span>they become due o<span class=\"_ _2\"></span>r will have to<span class=\"_ _2\"></span> do so <span class=\"_ _2\"></span>at excessive cost.<span class=\"_ _2\"></span> L<span class=\"_ _2\"></span>iquidity risk may <span class=\"_ _2\"></span>also be<span class=\"_ _6b\"> </span>affected by the depth of the market in which the Group operates.<span class=\"_ _6b\"> </span>Liquidity risk is divided into two categories: \u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">market liquidity risk: risk of losses arising from difficul<span class=\"_ _1\"></span>ties in accessing the market at the required time, price and volum<span class=\"_ _2\"></span>e. </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">funding <span class=\"_ _4\"></span>liquidity <span class=\"_ _8\"></span>risk: <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>losses <span class=\"_ _8\"></span>arising <span class=\"_ _4\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>timing <span class=\"_ _8\"></span>mismatch <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>maturities <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>li<span class=\"_ _2\"></span>abilities,<span class=\"_ _6b\"> </span></span></span>resulting in a risk that the Bank does not meet obligations when due or will have t<span class=\"_ _1\"></span>o raise funding at higher than normal<span class=\"_ _2\"></span> rates.<span class=\"_ _6b\"> </span>Liquidity <span class=\"_ _2\"></span>risk ar<span class=\"_ _2\"></span>ises in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he general <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>positions. It <span class=\"_ _2\"></span>includes <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span><span class=\"ff1\">ri<span class=\"_ _2\"></span>sk o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>being<span class=\"_ _6b\"> </span></span>unable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>fund assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>maturities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>as w<span class=\"_ _2\"></span>ell <span class=\"_ _2\"></span>as the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>being <span class=\"_ _2\"></span>unable to<span class=\"_ _2\"></span> liq<span class=\"_ _2\"></span>uidate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>reasonable price<span class=\"_ _6b\"> </span>and <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>appropriate <span class=\"_ _7\"></span>time <span class=\"_ _7\"></span>frame.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>raises <span class=\"_ _7\"></span>funds <span class=\"_ _7\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _7\"></span>deposits, <span class=\"_ _7\"></span>other <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>institutions <span class=\"_ _7\"></span>(<span class=\"_ _2\"></span>by <span class=\"_ _3c\"></span>means <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>loans <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>oney <span class=\"_ _7\"></span>ma<span class=\"_ _2\"></span>rket<span class=\"_ _6b\"> </span>placements), by issuing promissory notes and similar paper, and through<span class=\"_ _1\"></span> increases in share capital <span class=\"_ _2\"></span>and plough back of profits.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>response <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>ongoing <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>ussia/Ukraine <span class=\"_ _2\"></span>conflict <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>eopolitical <span class=\"_ _2\"></span>headwinds, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>maintained <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>strong <span class=\"_ _4\"></span>liquidity <span class=\"_ _9\"> </span>profile<span class=\"_ _6b\"> </span>with an el<span class=\"_ _1\"></span>evated level of hi<span class=\"_ _1\"></span>gh-quality liquid assets maintaining <span class=\"_ _1\"></span>its Liquidity Coverage Ratio <span class=\"_ _1\"></span>on average <span class=\"_ _1\"></span>close to <span class=\"ls2\">22</span>3% to mitigate the risk<span class=\"_ _6b\"> </span>of unexpected liquidity outflows or shortfalls, well above the re<span class=\"_ _1\"></span>gulatory minimum of 100%.<span class=\"_ _6b\"> </span>Management of liquidity risk<span class=\"_ _6b\"> </span>Liquidity risk <span class=\"_ _1\"></span>is managed by <span class=\"_ _1\"></span>maintaining significant levels of <span class=\"_ _1\"></span>liquid funds, and b<span class=\"_ _1\"></span>y identifying and monitoring <span class=\"_ _1\"></span>changes in funding required<span class=\"_ _6b\"> </span>to meet business goals driven by Management.<span class=\"_ _6b\"> </span>The Group\u2019s <span class=\"_ _2\"></span>ALCO <span class=\"_ _2\"></span>is responsible <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>establishing appropriate a<span class=\"_ _2\"></span>sset and <span class=\"_ _2\"></span>liability management <span class=\"_ _2\"></span>policies, mo<span class=\"_ _2\"></span>nitorin<span class=\"_ _1\"></span>g t<span class=\"_ _2\"></span>heir applic<span class=\"_ _2\"></span><span class=\"ff1\">atio<span class=\"_ _2\"></span>n and<span class=\"_ _6b\"> </span></span>reviewing fin<span class=\"_ _1\"></span>ancial information on the basis of <span class=\"_ _1\"></span>which investment and <span class=\"_ _1\"></span>funding decisions are take<span class=\"_ _1\"></span>n. The daily <span class=\"_ _1\"></span>application o<span class=\"_ _2\"></span>f the asset and<span class=\"_ _6b\"> </span>liability management policies rests with the Treasury unit of the Group.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _1\"></span>approach <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>managi<span class=\"_ _2\"></span>ng <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>ensure, <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>far as <span class=\"_ _1\"></span>possible, <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>it <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _7\"></span>always <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>sufficient <span class=\"_ _7\"></span>liquidity to<span class=\"ff1\"> me<span class=\"_ _1\"></span>et <span class=\"_ _7\"></span>its liabilities<span class=\"_ _6b\"> </span></span>when <span class=\"_ _5\"> </span>due,  u<span class=\"_ _1\"></span>nder  both <span class=\"_ _9\"> </span>normal  and  s<span class=\"_ _1\"></span>tressed <span class=\"_ _5\"> </span>conditions,  without <span class=\"_ _5\"> </span>incurring <span class=\"_ _5\"> </span>unacceptable <span class=\"_ _5\"> </span>losses  or <span class=\"_ _5\"> </span>risking <span class=\"_ _5\"> </span>damage  <span class=\"ff3\">to  the  G<span class=\"_ _1\"></span>roup\u2019s<span class=\"_ _6b\"> </span></span>reputation. The <span class=\"_ _1\"></span>Treasury u<span class=\"_ _1\"></span>nit <span class=\"_ _1\"></span>receives <span class=\"_ _1\"></span>information from <span class=\"_ _1\"></span>other <span class=\"_ _7\"></span>business units <span class=\"_ _1\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>liquidity <span class=\"_ _1\"></span>profile of <span class=\"_ _7\"></span>their financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d liabilities <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span>details <span class=\"_ _1\"></span>of othe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>projected <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _1\"></span>arising <span class=\"_ _7\"></span>from projected fu<span class=\"_ _1\"></span>ture bus<span class=\"_ _1\"></span>iness. The <span class=\"_ _7\"></span>Treasury unit <span class=\"_ _7\"></span>then maintains <span class=\"_ _1\"></span>a portfolio of <span class=\"_ _1\"></span>liquid<span class=\"_ _1\"></span> assets<span class=\"_ _1\"></span>,<span class=\"_ _6b\"> </span>largely made up <span class=\"_ _2\"></span>of high-quality li<span class=\"_ _2\"></span>quid<span class=\"_ _1\"></span> inve<span class=\"_ _2\"></span>stment securities, loans and <span class=\"_ _2\"></span>advances to banks <span class=\"_ _2\"></span>and other inter<span class=\"_ _2\"></span>-bank facilities, to <span class=\"_ _2\"></span>ensure that<span class=\"_ _6b\"> </span>sufficient <span class=\"_ _2\"></span>liquidity <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>maintained. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>liquidity <span class=\"_ _2\"></span>requirements <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>units <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>subsi<span class=\"_ _2\"></span>diaries <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>short-term <span class=\"_ _4\"></span>loans <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>Treasury to cover any short-term fluctuations and longer-term funding to address any structural liquidity require<span class=\"_ _1\"></span>ments.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operating subsidiary is <span class=\"_ _2\"></span>subject to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>liquidity limit imposed <span class=\"_ _2\"></span>by its <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>regulator, the subsidiary is <span class=\"_ _2\"></span>responsible fo<span class=\"_ _4\"></span>r managing <span class=\"_ _2\"></span>its<span class=\"_ _6b\"> </span>overall <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>within <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>regulat<span class=\"_ _2\"></span>ory <span class=\"_ _7\"></span>limit <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>coo<span class=\"_ _2\"></span>rdination <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Treasury. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>reasury <span class=\"_ _7\"></span>monitors <span class=\"_ _1\"></span>compliance <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>all operating <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith<span class=\"_ _6b\"> </span>local regulatory limits on a daily basis. The <span class=\"_ _4\"></span>daily <span class=\"_ _8\"></span>liquidity <span class=\"_ _8\"></span>position <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>nitored, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>regular <span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>iquidity <span class=\"_ _4\"></span>stress <span class=\"_ _8\"></span>testing <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>conducted <span class=\"_ _4\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>variety <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>scenarios <span class=\"_ _8\"></span>cov<span class=\"_ _4\"></span>ering <span class=\"_ _4\"></span>both<span class=\"_ _6b\"> </span>normal <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>more <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>evere <span class=\"_ _3c\"></span>mark<span class=\"_ _2\"></span>et <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>onditions. <span class=\"_ _7\"></span>All <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>policies <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>procedures <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>revie<span class=\"_ _2\"></span>w <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>approval <span class=\"_ _7\"></span>by A<span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>CO. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>liquidity<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>both <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>operating <span class=\"_ _2\"></span>subsidiaries <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>monitored <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>Treasury <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>internal <span class=\"_ _2\"></span>liquidity <span class=\"_ _4\"></span>models. <span class=\"_ _2\"></span>Onc<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>week <span class=\"_ _2\"></span>an<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>over<span class=\"_ _6b\"> </span>month-end the Finance <span class=\"_ _2\"></span>team calculates t<span class=\"_ _2\"></span>he Liquidity Coverage <span class=\"_ _2\"></span>Ratio (see <span class=\"_ _2\"></span>Note 4.3.2.1) for <span class=\"_ _2\"></span>both the Ba<span class=\"_ _2\"></span>nk an<span class=\"_ _2\"></span>d operating <span class=\"_ _2\"></span>subsidiaries. A<span class=\"_ _6b\"> </span>summary report, including any exceptions and re<span class=\"_ _1\"></span>medial action taken, is submitted regularly to ALCO.<span class=\"_ _6b\"> </span>Exposure to liquidity ri<span class=\"_ _2\"></span>sk<span class=\"_ _6b\"> </span>The key measures used by the Group for managing liquidi<span class=\"_ _1\"></span>ty risk are presented below.<span class=\"_ _6b\"> </span>Liquidity coverage r<span class=\"_ _1\"></span>atio (\u201cLCR\u201d)<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>LCR <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ratio of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s buffer <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>unencumbered <span class=\"_ _2\"></span>high <span class=\"_ _2\"></span>quality liquid <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>net liquidity <span class=\"_ _2\"></span>outflows <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30<span class=\"_ _2\"></span><span class=\"ff1\">-calendar <span class=\"_ _2\"></span>day<span class=\"_ _6b\"> </span></span>stress pe<span class=\"_ _1\"></span>riod. Net liquidity <span class=\"_ _1\"></span>outflows are <span class=\"_ _1\"></span>calculated by <span class=\"_ _1\"></span>deducting the G<span class=\"_ _1\"></span>roup's liquidity <span class=\"_ _1\"></span>inflows from its <span class=\"_ _1\"></span>liquidity outflows. During a <span class=\"_ _1\"></span>30-day<span class=\"_ _6b\"> </span>stressed <span class=\"_ _7\"></span>period, the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>should <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>able <span class=\"_ _7\"></span>to quickly <span class=\"_ _7\"></span>convert its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>liquid <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>into cash <span class=\"_ _7\"></span>without <span class=\"_ _1\"></span>recourse <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>central <span class=\"_ _7\"></span>bank liquidity or <span class=\"_ _7\"></span>public<span class=\"_ _6b\"> </span>funds, <span class=\"_ _7\"></span>which <span class=\"_ _1\"></span>may <span class=\"_ _7\"></span>result in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>liquidity coverag<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ratio fallin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>tem<span class=\"_ _2\"></span>porarily <span class=\"_ _7\"></span>below <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>requir<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>minimum le<span class=\"_ _1\"></span>vel. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>regulatory <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>CR <span class=\"_ _7\"></span>minimum<span class=\"_ _6b\"> </span>requirement <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>100%. <span class=\"_ _9\"></span>During <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>financial <span class=\"_ _9\"></span>years <span class=\"_ _4\"></span>ended <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>2024, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>LCR <span class=\"_ _8\"></span>was <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>excess <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>both <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>regulato<span class=\"_ _2\"></span>ry<span class=\"_ _6b\"> </span>minimum and the risk appetite thresholds set by the Group and Bank. Additional disclosures are included within the<span class=\"_ _1\"></span> Pillar 3 D<span class=\"_ _2\"></span>isclosures<span class=\"_ _6b\"> </span>Report published on the Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Net stable fundin<span class=\"_ _1\"></span>g ratio (\u201cNSFR\u201d)<span class=\"_ _6b\"> </span>The NSFR ratio requires the Group to maintain a stable funding profile in relation to the composition of its as<span class=\"_ _2\"></span>sets and off<span class=\"_ _2\"></span>-balance sheet<span class=\"_ _6b\"> </span>activities. By maintaining a stable funding structure, the Group reduces the likelihood that disruptions to the regular sources of funding<span class=\"_ _6b\"> </span>will erode<span class=\"_ _1\"></span> its liquidity <span class=\"_ _7\"></span>pos<span class=\"_ _2\"></span>ition in a <span class=\"_ _1\"></span>way that <span class=\"_ _1\"></span>would incre<span class=\"_ _1\"></span>ase the risk <span class=\"_ _1\"></span>of failure, <span class=\"_ _1\"></span>which will<span class=\"_ _1\"></span> potentially lead <span class=\"_ _1\"></span>to broader s<span class=\"_ _1\"></span>y<span class=\"_ _2\"></span>stemic stress. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>NSFR limits <span class=\"_ _2\"></span>overreliance on <span class=\"_ _2\"></span>short<span class=\"_ _2\"></span>-term wholesale f<span class=\"_ _2\"></span>unding, encourages <span class=\"_ _2\"></span>better assessme<span class=\"_ _2\"></span>nt of <span class=\"_ _2\"></span>fundin<span class=\"_ _2\"></span>g risk ac<span class=\"_ _2\"></span>ross all <span class=\"_ _2\"></span>on- a<span class=\"_ _2\"></span>nd off-<span class=\"_ _2\"></span>balance<span class=\"_ _6b\"> </span>sheet <span class=\"_ _2\"></span>items, and <span class=\"_ _2\"></span>promotes <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>stability. <span class=\"_ _2\"></span>During th<span class=\"_ _2\"></span>e financial <span class=\"_ _2\"></span>years <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>NSFR <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>in exc<span class=\"_ _2\"></span>ess of<span class=\"_ _6b\"> </span>both <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>regulatory <span class=\"_ _4\"></span>minimum <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>appetite <span class=\"_ _8\"></span>thresholds <span class=\"_ _8\"></span>set <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Gro<span class=\"_ _2\"></span>up <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Bank. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>egulatory <span class=\"_ _4\"></span>minimum <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>set <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>100%<span class=\"_ _4\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Additional disclosures are included within the Pill<span class=\"_ _1\"></span>ar 3 Disclosures Report. Concentration risk <span class=\"_ _1\"></span>with regards to liq<span class=\"_ _1\"></span>uidity manage<span class=\"_ _1\"></span>ment<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>addition <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>monitoring <span class=\"_ _8\"></span>overall <span class=\"_ _4\"></span>liq<span class=\"_ _2\"></span>uidity <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>via <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>LCR <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>NS<span class=\"_ _2\"></span>FR, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>also <span class=\"_ _4\"></span>tak<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>into <span class=\"_ _8\"></span>consideration <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>proportion<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>total<span class=\"_ _6b\"> </span>funding <span class=\"_ _4\"></span>arising <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>wholesale <span class=\"_ _8\"></span>sources, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>deposits <span class=\"_ _8\"></span>raised <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>top <span class=\"_ _8\"></span>10 <span class=\"_ _8\"></span>bank, <span class=\"_ _8\"></span>corporate <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>retail <span class=\"_ _4\"></span>depositor<span class=\"_ _2\"></span>s, <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>concentration <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>deposits <span class=\"_ _9\"></span>raised <span class=\"_ _9\"></span>from <span class=\"_ _8\"></span>Online <span class=\"_ _9\"> </span>Deposit <span class=\"_ _9\"></span>Platforms. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _9\"></span>single <span class=\"_ _9\"></span>largest <span class=\"_ _8\"></span>source <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>deposits <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>Online <span class=\"_ _8\"></span>D<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"ff1\">posit<span class=\"_ _6b\"> </span></span>Platform that aggregates <span class=\"_ _2\"></span>deposits from a <span class=\"_ _2\"></span>large number o<span class=\"_ _2\"></span>f individual retail de<span class=\"_ _2\"></span>positors. These depositors <span class=\"_ _2\"></span>place up t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a maximum o<span class=\"_ _2\"></span>f Euro<span class=\"_ _6b\"> </span>100,000 with the Ba<span class=\"_ _2\"></span>nk (to ensure <span class=\"_ _2\"></span>the entire balance is <span class=\"_ _2\"></span>covered under t<span class=\"_ _2\"></span>he Depositor Compensation <span class=\"_ _2\"></span>Scheme) based on their <span class=\"_ _2\"></span>assess<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ountry <span class=\"_ _4\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _4\"></span>associate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Malta <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _9\"> </span>offered <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>manages <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>volume <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deposits <span class=\"_ _8\"></span>via<span class=\"_ _6b\"> </span>adjustments to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>offered <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>either <span class=\"_ _2\"></span>encourage <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>discourage new <span class=\"_ _2\"></span>deposits <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>roll<span class=\"_ _2\"></span>-over <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>existing deposits. These <span class=\"_ _2\"></span>additional<span class=\"_ _6b\"> </span>liquidity <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>measures <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>day<span class=\"_ _2\"></span>-<span class=\"ls10\">to</span>-day <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Treasury <span class=\"_ _2\"></span>function, <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>Management <span class=\"_ _2\"></span>Department,<span class=\"_ _6b\"> </span>and reported to and overseen by the ALCO and Board Risk Committee.<span class=\"_ _6b\"> </span>Residu<span class=\"_ _1\"></span>al contractual ma<span class=\"_ _1\"></span>turities <span class=\"_ _1\"></span>of financial assets and<span class=\"_ _1\"></span> liabilities<span class=\"_ _1\"></span> Group - 31 December <span class=\"_ _1\"></span>2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w150 hec\" id=\"_e291de14-4bea-4b9c-99cb-6b86db21d3ff\"><tr><td></td><td></td><td class=\"c x1ea y14fd w151 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1eb y14fd w152 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1ec y14fe w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ed y14fe w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ee y14fe w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ef y14fe w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f0 y14fe w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f1 y14fe w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f2 y14fe w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f3 y14fe w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f4 y14ff w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f5 y14ff w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f6 y14ff w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f7 y14ff w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f8 y14ff w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f9 y14ff w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x1fa y14ff w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x1fb y14ff w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x1fc y1500 w6e h2c\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x1fd y1501 wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1fe y1501 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1ff y1501 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x200 y1501 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x201 y1501 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x202 y1501 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x203 y1501 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x204 y1501 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1fc y1501 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1502 w9a h8\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1503 w9a h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x1fd y1503 wa h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1fe y1503 w92 h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,504,291 </div></td><td class=\"c x1ff y1503 w6d h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,849,445 </div></td><td class=\"c x200 y1503 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1503 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1503 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1503 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1503 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1503 w6e h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,654,846 </div></td></tr><tr><td class=\"c x1e3 y1504 w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x1fd y1504 wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x1fe y1504 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x1ff y1504 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,384,182 </div></td><td class=\"c x200 y1504 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,647,901 </div></td><td class=\"c x201 y1504 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1504 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,179 </div></td><td class=\"c x203 y1504 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1504 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1504 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1505 w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x1fd y1505 wa h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x1fe y1505 w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">491,196,925 </div></td><td class=\"c x1ff y1505 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,386,678 </div></td><td class=\"c x200 y1505 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">151,672,537 </div></td><td class=\"c x201 y1505 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">93,155,962 </div></td><td class=\"c x202 y1505 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">73,980,322 </div></td><td class=\"c x203 y1505 w6b h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,105,555 </div></td><td class=\"c x204 y1505 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,895,871 </div></td><td class=\"c x1fc y1505 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1506 w9a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x1fd y1506 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 88,016,744  </div></td><td class=\"c x1fe y1506 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 89,211,770  </div></td><td class=\"c x1ff y1506 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 43,962,451  </div></td><td class=\"c x200 y1506 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,222,473  </div></td><td class=\"c x201 y1506 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,133,964  </div></td><td class=\"c x202 y1506 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,009  </div></td><td class=\"c x203 y1506 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,879,873  </div></td><td class=\"c x204 y1506 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y1506 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e3 y1507 w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1fd y1507 wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 438,403,451  </div></td><td class=\"c x1fe y1507 w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 465,380,325  </div></td><td class=\"c x1ff y1507 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 107,404,044  </div></td><td class=\"c x200 y1507 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 106,798,563  </div></td><td class=\"c x201 y1507 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 94,718,054  </div></td><td class=\"c x202 y1507 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 61,709,187  </div></td><td class=\"c x203 y1507 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 82,205,468  </div></td><td class=\"c x204 y1507 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,545,009  </div></td><td class=\"c x1fc y1507 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e3 y1508 w9a h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x1fd y1508 wa h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1fe y1508 w92 h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1ff y1508 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y1508 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1508 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1508 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1508 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1508 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1508 w6e h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x1e3 y1509 w9a h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x1fd y1509 wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x1fe y1509 w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">110,146,943 </div></td><td class=\"c x1ff y1509 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y1509 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1509 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1509 w6e h12\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,489,654 </div></td><td class=\"c x203 y1509 w6b h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">77,296,225 </div></td><td class=\"c x204 y1509 w6d h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,361,064 </div></td><td class=\"c x1fc y1509 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y150a w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x1fd y150a wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x1fe y150a w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">43,016,661 </div></td><td class=\"c x1ff y150a w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,270,185 </div></td><td class=\"c x200 y150a w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y150a w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,171,741 </div></td><td class=\"c x202 y150a w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,660,532 </div></td><td class=\"c x203 y150a w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,914,203 </div></td><td class=\"c x204 y150a w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y150a w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y150b w9a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x1fd y150b wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">67,455</span>,<span class=\"ls2\">729</span><span class=\"ls2\"> </span> </div></td><td class=\"c x1fe y150b w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,<span class=\"ls2\">633</span>,<span class=\"ls2\">461</span>  </div></td><td class=\"c x1ff y150b w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,<span class=\"ls2\">709</span>,<span class=\"ls2\">895</span>  </div></td><td class=\"c x200 y150b w6e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,<span class=\"ls2\">961</span>,<span class=\"ls2\">347</span>  </div></td><td class=\"c x201 y150b w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">9,697<span class=\"ls6\">,5</span></span>4<span class=\"ls2\">9</span><span class=\"ls2\"> </span> </div></td><td class=\"c x202 y150b w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,2<span class=\"ls2\">64<span class=\"ls6\">,6</span>70</span>  </div></td><td class=\"c x203 y150b w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x204 y150b w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y150b w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x1e3 y150c w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x1fd y150c wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,766,698  </div></td><td class=\"c x1fe y150c w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,766,698  </div></td><td class=\"c x1ff y150c w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">1,781</span>,<span class=\"ls2\">232</span>  </div></td><td class=\"c x200 y150c w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x201 y150c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x202 y150c w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x203 y150c w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x204 y150c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y150c w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,<span class=\"ls2\">985</span>,<span class=\"ls2\">466</span>  </div></td></tr><tr><td class=\"c x1e3 y150d w9a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x1fd y150d wa h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,288,<span class=\"ls2\">528</span>,<span class=\"ls2\">625</span><span class=\"ls2\"> </span> </div></td><td class=\"c x1fe y150d w92 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,372,<span class=\"ls2\">901</span>,<span class=\"ls2\">555</span> </div></td><td class=\"c x1ff y150d w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">30<span class=\"ls0\">7,</span>748<span class=\"ls0\">,</span>112<span class=\"ls0\"> </span></div></td><td class=\"c x200 y150d w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">289,3<span class=\"ls2\">02</span>,<span class=\"ls2\">821</span> </div></td><td class=\"c x201 y150d w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">212,877<span class=\"lsd\">,2<span class=\"ls0\">70</span></span><span class=\"lsd\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x202 y150d w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">172,2<span class=\"ls2\">47<span class=\"lsd\">,5</span>53</span> </div></td><td class=\"c x203 y150d w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">321,401,324 </div></td><td class=\"c x204 y150d w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">46,801,944 </div></td><td class=\"c x1fc y150d w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,<span class=\"ls2\">522</span>,<span class=\"ls2\">531</span> </div></td></tr><tr><td class=\"c x1e3 y150e w9a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y150f w9a h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y150f wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x1fe y150f w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x1ff y150f w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,200,165) </div></td><td class=\"c x200 y150f w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,516,066) </div></td><td class=\"c x201 y150f w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y150f w6e h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(126,539) </div></td><td class=\"c x203 y150f w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y150f w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y150f w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1510 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1510 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td><td class=\"c x1fe y1510 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(223,329,153) </div></td><td class=\"c x1ff y1510 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(191,562,666) </div></td><td class=\"c x200 y1510 w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,301,521) </div></td><td class=\"c x201 y1510 w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(181,326) </div></td><td class=\"c x202 y1510 w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,652,170) </div></td><td class=\"c x203 y1510 w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,470) </div></td><td class=\"c x204 y1510 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1510 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1511 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1511 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(849,044,732) </div></td><td class=\"c x1fe y1511 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(853,877,345) </div></td><td class=\"c x1ff y1511 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(454,880,862) </div></td><td class=\"c x200 y1511 w6e h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,041,648) </div></td><td class=\"c x201 y1511 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(104,285,703) </div></td><td class=\"c x202 y1511 w6e h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(114,688,903) </div></td><td class=\"c x203 y1511 w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,980,229) </div></td><td class=\"c x204 y1511 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1511 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1512 w9a h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1512 wa h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td><td class=\"c x1fe y1512 w92 h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,975,356) </div></td><td class=\"c x1ff y1512 w6d h12\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,799,564) </div></td><td class=\"c x200 y1512 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1512 w6d h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(175,792) </div></td><td class=\"c x202 y1512 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1512 w6b h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1512 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1512 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1513 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets <span class=\"ff5 fc4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1514 w9a h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">held for sale<span class=\"ff5 fc4\"> </span></span></div></td><td class=\"c x1fd y1514 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (40,641,371)  </div></td><td class=\"c x1fe y1514 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (44,930,568)  </div></td><td class=\"c x1ff y1514 w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (847,266)  </div></td><td class=\"c x200 y1514 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,291,398)  </div></td><td class=\"c x201 y1514 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,437,827)  </div></td><td class=\"c x202 y1514 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (37,354,077)  </div></td><td class=\"c x203 y1514 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x204 y1514 w6d h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">- </span></div></td><td class=\"c x1fc y1514 w6e h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">                     <span class=\"ls0\">- </span></div></td></tr><tr><td class=\"c x1e3 y1515 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities <span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1515 wa h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,529,053)  </div></td><td class=\"c x1fe y1515 w92 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,686,097)  </div></td><td class=\"c x1ff y1515 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,570,462)  </div></td><td class=\"c x200 y1515 w6e h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (153,221)  </div></td><td class=\"c x201 y1515 w6d h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (408,953)  </div></td><td class=\"c x202 y1515 w6e h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (397,536)  </div></td><td class=\"c x203 y1515 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,155,925)  </div></td><td class=\"c x204 y1515 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y1515 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">                      <span class=\"ls0\">-  </span></div></td></tr><tr><td class=\"c x1e3 y1516 w9a h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1516 wa h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td><td class=\"c x1fe y1516 w92 h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x1ff y1516 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y1516 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1516 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1516 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1516 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1516 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x1fc y1516 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1517 w9a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x1fd y1517 wa h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,156,687,861)  </div></td><td class=\"c x1fe y1517 w92 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,173,819,668)  </div></td><td class=\"c x1ff y1517 w6d h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(667,860,985)  </div></td><td class=\"c x200 y1517 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(188,303,854)  </div></td><td class=\"c x201 y1517 w6d h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(107,489,601)  </div></td><td class=\"c x202 y1517 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(157,219,225)  </div></td><td class=\"c x203 y1517 w6b h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(25,767,624) </div></td><td class=\"c x204 y1517 w6d h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x1fc y1517 w6e h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1518 w9a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x1ff y1518 w6d h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(360,112,873) </div></td><td class=\"c x200 y1518 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 100,998,967  </div></td><td class=\"c x201 y1518 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 105,387,669  </div></td><td class=\"c x202 y1518 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,028,328 </div></td><td class=\"c x203 y1518 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">295,633,700 </div></td><td class=\"c x204 y1518 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,623,565 </div></td><td></td></tr><tr><td class=\"c x1e3 y1519 w9a h8\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x1ff y1519 w6d h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(360,112,873) </div></td><td class=\"c x200 y1519 w6e h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(259,113,906) </div></td><td class=\"c x201 y1519 w6d h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(153,726,237) </div></td><td class=\"c x202 y1519 w6e h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(138,697,909) </div></td><td class=\"c x203 y1519 w6b h8\"><div class=\"t m0 x3b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> 156,935,791  </div></td><td class=\"c x204 y1519 w6d h8\"><div class=\"t m0 x3b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> 176,559,356  </div></td><td></td></tr></table>Group - 31 December <span class=\"_ _1\"></span>2024<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w15e hee\" id=\"_1e73876e-a7df-43ae-9a2f-07eded39f63e\"><tr><td></td><td></td><td class=\"c x206 y151a w151 hef\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x207 y151a w152 hef\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x208 y151b w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x209 y151b w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x20a y151b w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x20b y151b w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20c y151b w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x20d y151b w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x20e y151b w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20f y151b w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x210 y151c w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x211 y151c w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x212 y151c w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x213 y151c w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x214 y151c w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x215 y151c w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x216 y151c w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x217 y151c w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x218 y151d w6b h64\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x219 y151e w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21a y151e wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21b y151e w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21c y151e w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21d y151e w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21e y151e w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21f y151e w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x220 y151e w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x218 y151e w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x221 y151f w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1520 w9c h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x219 y1520 w92 h42\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x21a y1520 wa h42\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,212,439 </div></td><td class=\"c x21b y1520 w6a h42\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,535,462 </div></td><td class=\"c x21c y1520 w6b h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1520 w6d h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1520 w6e h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1520 w6b h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1520 w6a h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1520 w6b h42\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,676,977 </div></td></tr><tr><td class=\"c x221 y1521 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x219 y1521 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21a y1521 wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21b y1521 w6a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">818,015 </div></td><td class=\"c x21c y1521 w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">353,351 </div></td><td class=\"c x21d y1521 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,275 </div></td><td class=\"c x21e y1521 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1521 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1521 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1521 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1522 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x219 y1522 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x21a y1522 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">295,127,546 </div></td><td class=\"c x21b y1522 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,109,688 </div></td><td class=\"c x21c y1522 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">64,468,906 </div></td><td class=\"c x21d y1522 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,745,542 </div></td><td class=\"c x21e y1522 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">55,684,685 </div></td><td class=\"c x21f y1522 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,572,065 </div></td><td class=\"c x220 y1522 w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">546,660 </div></td><td class=\"c x218 y1522 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1523 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x219 y1523 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x21a y1523 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,958,434 </div></td><td class=\"c x21b y1523 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,200,272 </div></td><td class=\"c x21c y1523 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,063,684 </div></td><td class=\"c x21d y1523 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1523 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">980,289 </div></td><td class=\"c x21f y1523 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,714,189 </div></td><td class=\"c x220 y1523 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1523 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1524 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x219 y1524 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x21a y1524 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">452,485,607 </div></td><td class=\"c x21b y1524 w6a h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">149,388,743 </div></td><td class=\"c x21c y1524 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">99,512,653 </div></td><td class=\"c x21d y1524 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,178,150 </div></td><td class=\"c x21e y1524 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,647,809 </div></td><td class=\"c x21f y1524 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,661,916 </div></td><td class=\"c x220 y1524 w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,096,336 </div></td><td class=\"c x218 y1524 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1525 w9c h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x219 y1525 w92 h2e\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21a y1525 wa h2e\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21b y1525 w6a h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1525 w6b h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1525 w6d h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1525 w6e h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1525 w6b h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1525 w6a h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1525 w6b h2e\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x221 y1526 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x219 y1526 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x21a y1526 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">125,587,411 </div></td><td class=\"c x21b y1526 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1526 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1526 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,564,841 </div></td><td class=\"c x21e y1526 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,313,499 </div></td><td class=\"c x21f y1526 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,209,825 </div></td><td class=\"c x220 y1526 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">61,499,246 </div></td><td class=\"c x218 y1526 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1527 w9c h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x219 y1527 w92 h8\"><div class=\"t m0 x40 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x21a y1527 wa h8\"><div class=\"t m0 x40 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">2,077,254 </div></td><td class=\"c x21b y1527 w6a h8\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">2,077,254 </div></td><td class=\"c x21c y1527 w6b h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1527 w6d h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1527 w6e h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1527 w6b h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1527 w6a h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1527 w6b h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1528 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x219 y1528 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,804,541  </div></td><td class=\"c x21a y1528 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,804,541  </div></td><td class=\"c x21b y1528 w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,410,671  </div></td><td class=\"c x21c y1528 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1528 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1528 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1528 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1528 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1528 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,393,870  </div></td></tr><tr><td class=\"c x221 y1529 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x219 y1529 w92 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,077,926,263  </div></td><td class=\"c x21a y1529 wa h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,128,676,323  </div></td><td class=\"c x21b y1529 w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 384,540,105  </div></td><td class=\"c x21c y1529 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 168,398,594  </div></td><td class=\"c x21d y1529 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 142,781,808  </div></td><td class=\"c x21e y1529 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 126,626,282  </div></td><td class=\"c x21f y1529 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 210,157,995  </div></td><td class=\"c x220 y1529 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 71,142,242  </div></td><td class=\"c x218 y1529 w6b h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,029,297  </div></td></tr><tr><td class=\"c x221 y152a w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y152b w9c h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x219 y152b w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x21a y152b wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x21b y152b w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(572,635) </div></td><td class=\"c x21c y152b w6b h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(319,787) </div></td><td class=\"c x21d y152b w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(216,924) </div></td><td class=\"c x21e y152b w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y152b w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y152b w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152b w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152c w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x219 y152c w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td><td class=\"c x21a y152c wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(244,364,400) </div></td><td class=\"c x21b y152c w6a h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(181,695,974) </div></td><td class=\"c x21c y152c w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,794,611) </div></td><td class=\"c x21d y152c w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,767,275) </div></td><td class=\"c x21e y152c w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(23,474,999) </div></td><td class=\"c x21f y152c w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,541) </div></td><td class=\"c x220 y152c w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152c w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152d w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x219 y152d w92 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,118,749) </div></td><td class=\"c x21a y152d wa h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(683,122,975) </div></td><td class=\"c x21b y152d w6a h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(382,133,856) </div></td><td class=\"c x21c y152d w6b h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,234,488) </div></td><td class=\"c x21d y152d w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(61,750,961) </div></td><td class=\"c x21e y152d w6e h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28,631,820) </div></td><td class=\"c x21f y152d w6b h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,371,850) </div></td><td class=\"c x220 y152d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152d w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152e w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x219 y152e w92 h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,851,701) </div></td><td class=\"c x21a y152e wa h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,992,195) </div></td><td class=\"c x21b y152e w6a h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,340,911) </div></td><td class=\"c x21c y152e w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,328,407) </div></td><td class=\"c x21d y152e w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,322,877) </div></td><td class=\"c x21e y152e w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y152e w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y152e w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152e w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152f w9c h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities  </div></td><td class=\"c x219 y152f w92 h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (6,059,185)  </div></td><td class=\"c x21a y152f wa h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (6,344,367)  </div></td><td class=\"c x21b y152f w6a h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,207,281)  </div></td><td class=\"c x21c y152f w6b h8\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (107,309)  </div></td><td class=\"c x21d y152f w6d h8\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (445,275)  </div></td><td class=\"c x21e y152f w6e h8\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (429,833)  </div></td><td class=\"c x21f y152f w6b h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,154,669)  </div></td><td class=\"c x220 y152f w6a h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y152f w6b h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1530 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x219 y1530 w92 h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (943,332,312)  </div></td><td class=\"c x21a y1530 wa h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (950,933,283)  </div></td><td class=\"c x21b y1530 w6a h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (572,950,657)  </div></td><td class=\"c x21c y1530 w6b h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (221,784,602)  </div></td><td class=\"c x21d y1530 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (77,503,312)  </div></td><td class=\"c x21e y1530 w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (52,536,652)  </div></td><td class=\"c x21f y1530 w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (26,158,060)  </div></td><td class=\"c x220 y1530 w6a h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1530 w6b h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1531 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1531 w6a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (188,410,552) </div></td><td class=\"c x21c y1531 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (53,386,008) </div></td><td class=\"c x21d y1531 w6d h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 65,278,496  </div></td><td class=\"c x21e y1531 w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,089,630  </div></td><td class=\"c x21f y1531 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 183,999,935  </div></td><td class=\"c x220 y1531 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 71,142,242  </div></td><td></td></tr><tr><td class=\"c x221 y1532 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1532 w6a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (188,410,552) </div></td><td class=\"c x21c y1532 w6b h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (241,796,560) </div></td><td class=\"c x21d y1532 w6d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (176,518,064) </div></td><td class=\"c x21e y1532 w6e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (102,428,434) </div></td><td class=\"c x21f y1532 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 81,571,501  </div></td><td class=\"c x220 y1532 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 152,713,743  </div></td><td></td></tr></table>Bank - 31 December <span class=\"_ _1\"></span>2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w15f hf0\" id=\"_1b7b2381-1a1e-4700-aca8-3a9dc2c6a01c\"><tr><td></td><td></td><td class=\"c x206 y1533 w151 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x207 y1533 w152 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x208 y1534 w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x209 y1534 w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x20a y1534 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x20b y1534 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20c y1534 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x20d y1534 w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x20e y1534 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20f y1534 w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x210 y1535 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x211 y1535 w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x212 y1535 w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x213 y1535 w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x214 y1535 w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x215 y1535 w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x216 y1535 w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x217 y1535 w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x218 y1536 w6b h64\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x219 y1537 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21a y1537 wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21b y1537 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21c y1537 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21d y1537 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21e y1537 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21f y1537 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x220 y1537 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x218 y1537 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x221 y1538 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1539 w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x219 y1539 w92 h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x21a y1539 wa h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,479,<span class=\"ls2\">146</span> </div></td><td class=\"c x21b y1539 w6a h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,824,300 </div></td><td class=\"c x21c y1539 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1539 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1539 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1539 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1539 w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1539 w6b h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,654,846 </div></td></tr><tr><td class=\"c x221 y153a w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management </div></td><td class=\"c x219 y153a w92 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x21a y153a wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,<span class=\"ls2\">341</span> </div></td><td class=\"c x21b y153a w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,385,261 </div></td><td class=\"c x21c y153a w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,647,901 </div></td><td class=\"c x21d y153a w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y153a w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,179 </div></td><td class=\"c x21f y153a w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y153a w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y153a w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y153b w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x219 y153b w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 81,847,983  </div></td><td class=\"c x21a y153b wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,033,064  </div></td><td class=\"c x21b y153b w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,796,754  </div></td><td class=\"c x21c y153b w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,222,473  </div></td><td class=\"c x21d y153b w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,133,964  </div></td><td class=\"c x21e y153b w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y153b w6b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,879,873  </div></td><td class=\"c x220 y153b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y153b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y153c w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x219 y153c w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 638,590,462  </div></td><td class=\"c x21a y153c wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 695,048,942  </div></td><td class=\"c x21b y153c w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 191,275,824  </div></td><td class=\"c x21c y153c w6b h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 124,334,132  </div></td><td class=\"c x21d y153c w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91,827,747  </div></td><td class=\"c x21e y153c w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,864,466  </div></td><td class=\"c x21f y153c w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 93,960,415  </div></td><td class=\"c x220 y153c w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 72,786,358  </div></td><td class=\"c x218 y153c w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y153d w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\"> profit or loss </span></div></td><td class=\"c x219 y153d w92 h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x21a y153d wa h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x21b y153d w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y153d w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y153d w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y153d w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y153d w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y153d w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y153d w6b h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x221 y153e w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x219 y153e w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x21a y153e wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">110,146,943 </div></td><td class=\"c x21b y153e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y153e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y153e w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y153e w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,489,654 </div></td><td class=\"c x21f y153e w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">77,296,225 </div></td><td class=\"c x220 y153e w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,361,064 </div></td><td class=\"c x218 y153e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y153f w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x219 y153f w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x21a y153f wa h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">143,832,134 </div></td><td class=\"c x21b y153f w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,440,244 </div></td><td class=\"c x21c y153f w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y153f w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,511,858 </div></td><td class=\"c x21e y153f w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">109,965,829 </div></td><td class=\"c x21f y153f w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,914,203 </div></td><td class=\"c x220 y153f w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y153f w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1540 w9c h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x219 y1540 w92 h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,310,343  </div></td><td class=\"c x21a y1540 wa h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,310,343  </div></td><td class=\"c x21b y1540 w6a h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,324,877 </div></td><td class=\"c x21c y1540 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1540 w6d h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1540 w6e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1540 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1540 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1540 w6b h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,985,466 </div></td></tr><tr><td class=\"c x221 y1541 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x219 y1541 w92 h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,066,987,717  </div></td><td class=\"c x21a y1541 wa h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,135,896,132  </div></td><td class=\"c x21b y1541 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">31</span>8,<span class=\"ls2\">047<span class=\"lsd\">,2</span></span>6<span class=\"ls2\">0</span><span class=\"ls2\"> </span> </div></td><td class=\"c x21c y1541 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 150,204,506  </div></td><td class=\"c x21d y1541 w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 109,473,569  </div></td><td class=\"c x21e y1541 w6e h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 234,450,128  </div></td><td class=\"c x21f y1541 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 199,050,716  </div></td><td class=\"c x220 y1541 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 102,147,422  </div></td><td class=\"c x218 y1541 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">22</span>,<span class=\"ls2\">522</span>,<span class=\"ls2\">531</span> </div></td></tr><tr><td class=\"c x221 y1542 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1543 w9c h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x219 y1543 w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x21a y1543 wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,895) </div></td><td class=\"c x21b y1543 w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,202,290) </div></td><td class=\"c x21c y1543 w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,516,066) </div></td><td class=\"c x21d y1543 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1543 w6e h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(126,5<span class=\"ls2\">39</span>) </div></td><td class=\"c x21f y1543 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1543 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1543 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1544 w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x219 y1544 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td><td class=\"c x21a y1544 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(161,035,<span class=\"ls2\">81</span>7) </div></td><td class=\"c x21b y1544 w6a h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(133,084,516) </div></td><td class=\"c x21c y1544 w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,207,506) </div></td><td class=\"c x21d y1544 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1544 w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,112,<span class=\"ls2\">32</span>5) </div></td><td class=\"c x21f y1544 w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,470) </div></td><td class=\"c x220 y1544 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1544 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1545 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x219 y1545 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(852,545,809) </div></td><td class=\"c x21a y1545 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(857,383,<span class=\"ls2\">424</span>) </div></td><td class=\"c x21b y1545 w6a h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(458,137,769) </div></td><td class=\"c x21c y1545 w6b h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,101,632) </div></td><td class=\"c x21d y1545 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(104,285,703) </div></td><td class=\"c x21e y1545 w6e h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(114,847,532) </div></td><td class=\"c x21f y1545 w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,010,788) </div></td><td class=\"c x220 y1545 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1545 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1546 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities  </div></td><td class=\"c x219 y1546 w92 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (9,672,993)  </div></td><td class=\"c x21a y1546 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (10,461,219)  </div></td><td class=\"c x21b y1546 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,015,107)  </div></td><td class=\"c x21c y1546 w6b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,341)  </div></td><td class=\"c x21d y1546 w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (245,095)  </div></td><td class=\"c x21e y1546 w6e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (886,644)  </div></td><td class=\"c x21f y1546 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,499,700)  </div></td><td class=\"c x220 y1546 w6a h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (812,332)  </div></td><td class=\"c x218 y1546 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1547 w9c h8\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x219 y1547 w92 h8\"><div class=\"t m0 xb1 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td><td class=\"c x21a y1547 wa h8\"><div class=\"t m0 xb1 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x21b y1547 w6a h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1547 w6b h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1547 w6d h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1547 w6e h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1547 w6b h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1547 w6a h8\"><div class=\"t m0 x42 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x218 y1547 w6b h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1548 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x219 y1548 w92 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,046,216,313<span class=\"ls56\">) </span> </div></td><td class=\"c x21a y1548 wa h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,058,903,734) </div></td><td class=\"c x21b y1548 w6a h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(593,439,682)  </div></td><td class=\"c x21c y1548 w6b h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (180,827,545)  </div></td><td class=\"c x21d y1548 w6d h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (104,530,798)  </div></td><td class=\"c x21e y1548 w6e h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (119,973,040)  </div></td><td class=\"c x21f y1548 w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (32,141,958) </div></td><td class=\"c x220 y1548 w6a h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (27,990,711)  </div></td><td class=\"c x218 y1548 w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">                     <span class=\"ls0\">-  </span></div></td></tr><tr><td class=\"c x221 y1549 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1549 w6a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (275,392<span class=\"lsd\">,4</span>2<span class=\"ls57\">2</span><span class=\"ls57\">)</span> </div></td><td class=\"c x21c y1549 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (30,623,039) </div></td><td class=\"c x21d y1549 w6d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,942,771  </div></td><td class=\"c x21e y1549 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 114,477,088  </div></td><td class=\"c x21f y1549 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 166,908,758  </div></td><td class=\"c x220 y1549 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,156,711  </div></td><td></td></tr><tr><td class=\"c x221 y154a w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x21b y154a w6a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (<span class=\"ls2\"></span><span class=\"ls2\">27</span>5,392<span class=\"lsd\">,4</span>22) </div></td><td class=\"c x21c y154a w6b h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (306,015<span class=\"lsd\">,4</span>6<span class=\"ls57\">1</span><span class=\"ls57\">)</span> </div></td><td class=\"c x21d y154a w6d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (301,072,<span class=\"ls2\">69<span class=\"ls57\">0</span></span><span class=\"ls2\"><span class=\"ls57\">)</span></span> </div></td><td class=\"c x21e y154a w6e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (186,595<span class=\"lsd\">,6</span>0<span class=\"ls57\">2</span><span class=\"ls57\">)</span> </div></td><td class=\"c x21f y154a w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls56\">(</span><span class=\"ls56\">1</span>9,686<span class=\"lsd\">,8</span>4<span class=\"ls2\">4</span><span class=\"ls2\">)</span> </div></td><td class=\"c x220 y154a w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 54,469<span class=\"lsd\">,8</span>6<span class=\"ls2\">7</span><span class=\"ls2\"> </span> </div></td><td></td></tr></table>Bank - 31 December <span class=\"_ _1\"></span>2024<span class=\"ff1 fs0 fc0\"> </span>The gross nominal <span class=\"_ _2\"></span>inflow/outflow for financial assets <span class=\"_ _2\"></span>and financial liabilities re<span class=\"_ _2\"></span>present undiscounted cash flows <span class=\"_ _2\"></span>based on th<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>arrying amount and i<span class=\"_ _2\"></span>nclude the est<span class=\"_ _2\"></span>imated interest payments. The <span class=\"_ _2\"></span>time buckets in th<span class=\"_ _2\"></span>e above tables are representative of this gross nominal inflow/outflow based on the residual contractual maturities.  <table class=\"s w15f hf2\" id=\"_a9f258d3-3cf6-4059-bb5f-b161374b0df3\"><tr><td></td><td></td><td class=\"c x206 y154b w151 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x207 y154b w152 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x208 y154c w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x209 y154c w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x20a y154c w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x20b y154c w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20c y154c w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x20d y154c w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x20e y154c w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20f y154c w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x210 y154d w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x211 y154d w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x212 y154d w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x213 y154d w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x214 y154d w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x215 y154d w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x216 y154d w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x217 y154d w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x218 y154e w6b h64\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x219 y154f w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21a y154f wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21b y154f w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21c y154f w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21d y154f w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21e y154f w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21f y154f w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x220 y154f w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x218 y154f w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x221 y1550 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1551 w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x219 y1551 w92 h11\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 134,179,290  </div></td><td class=\"c x21a y1551 wa h11\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,199,512 </div></td><td class=\"c x21b y1551 w6a h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,535,462 </div></td><td class=\"c x21c y1551 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21d y1551 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21e y1551 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21f y1551 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1551 w6a h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1551 w6b h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,664,050 </div></td></tr><tr><td class=\"c x221 y1552 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management </div></td><td class=\"c x219 y1552 w92 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21a y1552 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21b y1552 w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">818,015 </div></td><td class=\"c x21c y1552 w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">353,351 </div></td><td class=\"c x21d y1552 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,275     </div></td><td class=\"c x21e y1552 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21f y1552 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1552 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1552 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1553 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x219 y1553 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 90,098,124  </div></td><td class=\"c x21a y1553 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 90,590,259  </div></td><td class=\"c x21b y1553 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,845,879  </div></td><td class=\"c x21c y1553 w6b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,063,684  </div></td><td class=\"c x21d y1553 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1553 w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 966,507  </div></td><td class=\"c x21f y1553 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,714,189    </div></td><td class=\"c x220 y1553 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y1553 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1554 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x219 y1554 w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td><td class=\"c x21a y1554 wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 579,416,217  </div></td><td class=\"c x21b y1554 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 56,911,771  </div></td><td class=\"c x21c y1554 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86,995,842  </div></td><td class=\"c x21d y1554 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 247,061,871  </div></td><td class=\"c x21e y1554 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,102,821  </div></td><td class=\"c x21f y1554 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 95,908,805  </div></td><td class=\"c x220 y1554 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,435,107  </div></td><td class=\"c x218 y1554 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1555 w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x219 y1555 w92 h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21a y1555 wa h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21b y1555 w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1555 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1555 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1555 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1555 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1555 w6a h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1555 w6b h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x221 y1556 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x219 y1556 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x21a y1556 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">125,587,411 </div></td><td class=\"c x21b y1556 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21c y1556 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1556 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,564,841 </div></td><td class=\"c x21e y1556 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,313,499 </div></td><td class=\"c x21f y1556 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,209,825 </div></td><td class=\"c x220 y1556 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">61,499,246 </div></td><td class=\"c x218 y1556 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1557 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x219 y1557 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x21a y1557 wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,077,254  </div></td><td class=\"c x21b y1557 w6a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,077,254  </div></td><td class=\"c x21c y1557 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1557 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1557 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1557 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1557 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1557 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1558 w9c h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x219 y1558 w92 h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,603,179  </div></td><td class=\"c x21a y1558 wa h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,603,179  </div></td><td class=\"c x21b y1558 w6a h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,209,309  </div></td><td class=\"c x21c y1558 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1558 w6d h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1558 w6e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1558 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1558 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1558 w6b h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,393,870  </div></td></tr><tr><td class=\"c x221 y1559 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x219 y1559 w92 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 886,426,596  </div></td><td class=\"c x21a y1559 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 953,896,923  </div></td><td class=\"c x21b y1559 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 266,397,690  </div></td><td class=\"c x21c y1559 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 91,412,877  </div></td><td class=\"c x21d y1559 w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 259,919,987  </div></td><td class=\"c x21e y1559 w6e h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 40,382,827  </div></td><td class=\"c x21f y1559 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 139,832,819  </div></td><td class=\"c x220 y1559 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 130,934,353  </div></td><td class=\"c x218 y1559 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,016,370  </div></td></tr><tr><td class=\"c x221 y155a w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y155b w9c h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x219 y155b w92 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,165,387)  </div></td><td class=\"c x21a y155b wa h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,165,387)  </div></td><td class=\"c x21b y155b w6a h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (628,676)  </div></td><td class=\"c x21c y155b w6b h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (319,787)  </div></td><td class=\"c x21d y155b w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (216,924)    </div></td><td class=\"c x21e y155b w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21f y155b w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y155b w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y155b w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y155c w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x219 y155c w92 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (168,729,126)  </div></td><td class=\"c x21a y155c wa h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (168,839,409)  </div></td><td class=\"c x21b y155c w6a h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (154,933,608)  </div></td><td class=\"c x21c y155c w6b h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (368,222)  </div></td><td class=\"c x21d y155c w6d h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (289,376)  </div></td><td class=\"c x21e y155c w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,616,662)  </div></td><td class=\"c x21f y155c w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,541)    </div></td><td class=\"c x220 y155c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y155c w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y155d w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x219 y155d w92 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (679,691,057)  </div></td><td class=\"c x21a y155d wa h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (683,700,956)  </div></td><td class=\"c x21b y155d w6a h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (382,564,210)  </div></td><td class=\"c x21c y155d w6b h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (195,280,979)  </div></td><td class=\"c x21d y155d w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (61,852,097)  </div></td><td class=\"c x21e y155d w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (28,631,820)  </div></td><td class=\"c x21f y155d w6b h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (15,371,850)  </div></td><td class=\"c x220 y155d w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y155d w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y155e w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities  </div></td><td class=\"c x219 y155e w92 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,248,313)  </div></td><td class=\"c x21a y155e wa h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,274,097)  </div></td><td class=\"c x21b y155e w6a h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (704,405)  </div></td><td class=\"c x21c y155e w6b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,069)  </div></td><td class=\"c x21d y155e w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (224,760)  </div></td><td class=\"c x21e y155e w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21,707)  </div></td><td class=\"c x21f y155e w6b h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (321,156)  </div></td><td class=\"c x220 y155e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y155e w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y155f w9c h8\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x219 y155f w92 h8\"><div class=\"t m0 x20 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (850,833,<span class=\"ls2\">88</span>3)  </div></td><td class=\"c x21a y155f wa h8\"><div class=\"t m0 x20 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (854,979,849)  </div></td><td class=\"c x21b y155f w6a h8\"><div class=\"t m0 x41 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (538,830,899)  </div></td><td class=\"c x21c y155f w6b h8\"><div class=\"t m0 x41 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (195,971,057)  </div></td><td class=\"c x21d y155f w6d h8\"><div class=\"t m0 xcb hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (62,583,157)  </div></td><td class=\"c x21e y155f w6e h8\"><div class=\"t m0 xcb hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (33,270,189)  </div></td><td class=\"c x21f y155f w6b h8\"><div class=\"t m0 xcb hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (24,324,547)  </div></td><td class=\"c x220 y155f w6a h8\"><div class=\"t m0 x8a hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y155f w6b h8\"><div class=\"t m0 x9f hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1560 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1560 w6a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (272,433,209) </div></td><td class=\"c x21c y1560 w6b h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (104,558,180) </div></td><td class=\"c x21d y1560 w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 197,336,830  </div></td><td class=\"c x21e y1560 w6e h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,112,638  </div></td><td class=\"c x21f y1560 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 115,508,272  </div></td><td class=\"c x220 y1560 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 130,934,353  </div></td><td></td></tr><tr><td class=\"c x221 y1561 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1561 w6a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (272,433,209) </div></td><td class=\"c x21c y1561 w6b h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (376,991,389) </div></td><td class=\"c x21d y1561 w6d h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (179,654,559) </div></td><td class=\"c x21e y1561 w6e h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (172,541,921) </div></td><td class=\"c x21f y1561 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (57,033,649) </div></td><td class=\"c x220 y1561 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 73,900,704  </div></td><td></td></tr></table>The fo<span class=\"_ _2\"></span>llowing amounts <span class=\"_ _2\"></span>are <span class=\"ls7\">re<span class=\"_ _2\"></span></span>presentative of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>gross nominal <span class=\"_ _2\"></span>inflows/outflows <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>derivative liabilities <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>fo<span class=\"_ _6b\"> </span>r<span class=\"_ _6b\"> </span>risk <span class=\"_ _2\"></span>management at <span class=\"_ _4\"></span>Group l<span class=\"_ _2\"></span>evel <span class=\"_ _2\"></span>and fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>derivative <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk ma<span class=\"_ _2\"></span>nagement at <span class=\"_ _2\"></span>B<span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>k<span class=\"_ _6b\"> </span>level<span class=\"ff3\">.  In  the  tables  below,  the  inflows  are  representative  of  the  \u2018buy\u2019  leg  of  the  derivative  transaction  while  the  outflows <span class=\"_ _6\"> </span>ar<span class=\"_ _6b\"> </span></span><span class=\"ff3\">e<span class=\"_ _6b\"> </span></span>representative of the \u2019sell\u2019 leg<span class=\"_ _1\"></span> of the derivative transaction<span class=\"ff1\">:<span class=\"_ _6b\"> </span></span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w160 hf3\" id=\"_c971cc46-0035-4e72-ad98-b730b5d71af7\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1562 w152 hf4\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1563 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1563 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1563 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1563 w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1563 w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y1564 w159 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y1564 w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y1564 w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y1564 w15b hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y1565 w6d h67\"><div class=\"t m0 x76 h2 y42f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y248 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y1564 w12a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y1566 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y1566 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y1566 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y1566 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y1566 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y1566 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1567 w9e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1568 w9e h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y1568 w6e h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,751,715 </div></td><td class=\"c x16f y1568 w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,822,352 </div></td><td class=\"c x22f y1568 w6d h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,000,000 </div></td><td class=\"c x230 y1568 w6e h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,354,400 </div></td><td class=\"c x22c y1568 w6d h8\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,928,467 </div></td><td></td></tr><tr><td class=\"c x16e y1569 w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y1569 w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,769,627) </div></td><td class=\"c x16f y1569 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(55,000,000) </div></td><td class=\"c x22f y1569 w6d h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,079,767) </div></td><td class=\"c x230 y1569 w6e h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,712,145) </div></td><td class=\"c x22c y1569 w6d h6\"><div class=\"t m0 x32 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(122,561,539) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y156a w6e h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,912) </div></td><td class=\"c x16f y156a w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (177,648) </div></td><td class=\"c x22f y156a w6d h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(79,767) </div></td><td class=\"c x230 y156a w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,357,745) </div></td><td class=\"c x22c y156a w6d h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">2,</span>633,072) </div></td><td class=\"c x231 y156a w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr></table><table class=\"s w160 hf5\" id=\"_bc20b33f-ba5f-43e6-b166-9e86e1607378\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1562 w152 hf6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1563 w155 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1563 w152 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1563 w152 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1563 w156 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1563 w153 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y156b w159 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y156b w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y156b w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y156b w15b hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y156c w6d h27\"><div class=\"t m0 x76 h2 y3ad ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y38f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y156b w12a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y156d w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y156d w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y156d w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y156d w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y156d w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y156d w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y156e w9e h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y156f w9e h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y156f w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">62,584,964 </div></td><td class=\"c x16f y156f w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,259,115 </div></td><td class=\"c x22f y156f w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,748,022 </div></td><td class=\"c x230 y156f w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,922,922 </div></td><td class=\"c x22c y156f w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">93,515,023 </div></td><td></td></tr><tr><td class=\"c x16e y1570 w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y1570 w6e h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(63,026,888) </div></td><td class=\"c x16f y1570 w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,366,750) </div></td><td class=\"c x22f y1570 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,316,023) </div></td><td class=\"c x230 y1570 w6e h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,000,000) </div></td><td class=\"c x22c y1570 w6d h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(94,709,661) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y1571 w6e h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(441,924) </div></td><td class=\"c x16f y1571 w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (107,635) </div></td><td class=\"c x22f y1571 w6d h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(568,001) </div></td><td class=\"c x230 y1571 w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (77,078) </div></td><td class=\"c x22c y1571 w6d h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,194,638) </div></td><td class=\"c x231 y1571 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr></table><table class=\"s w160 hf7\" id=\"_c1d6507e-8ca4-496f-89bd-74005bf41787\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1572 w152 hf8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1573 w155 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1573 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1573 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1573 w156 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1573 w153 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y1574 w159 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y1574 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y1574 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y1574 w15b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y1575 w6d h68\"><div class=\"t m0 x76 h2 y3ad ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y38f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y1574 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y1576 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y1576 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y1576 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y1576 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y1576 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y1576 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1577 w9e h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1578 w9e h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y1578 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,751,715  </div></td><td class=\"c x16f y1578 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,828,<span class=\"ls2\">528</span>  </div></td><td class=\"c x22f y1578 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,000,000  </div></td><td class=\"c x230 y1578 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,354,400  </div></td><td class=\"c x22c y1578 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,934,<span class=\"ls2\">64</span>3  </div></td><td></td></tr><tr><td class=\"c x16e y1579 w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y1579 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,769,627) </div></td><td class=\"c x16f y1579 w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (55,008,303) </div></td><td class=\"c x22f y1579 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,079,767) </div></td><td class=\"c x230 y1579 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (56,712,145) </div></td><td class=\"c x22c y1579 w6d h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (122,569,842) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y157a w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (<span class=\"ls2\"></span><span class=\"ls2\">17,91</span>2) </div></td><td class=\"c x16f y157a w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (<span class=\"ls2\"></span><span class=\"ls2\">179,77</span>5) </div></td><td class=\"c x22f y157a w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (79,767) </div></td><td class=\"c x230 y157a w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,357,745) </div></td><td class=\"c x22c y157a w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,635,<span class=\"ls2\">19</span>9) </div></td><td class=\"c x231 y157a w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td></tr></table><table class=\"s w160 hf5\" id=\"_e0e3559f-b2b4-4270-a3b5-61da42f86d5b\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1562 w152 hf9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1563 w155 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1563 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1563 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1563 w156 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1563 w153 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y1564 w159 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y1564 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y1564 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y1564 w15b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y157b w6d h2c\"><div class=\"t m0 x76 h2 y42f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y248 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y1564 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y157c w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y157c w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y157c w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y157c w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y157c w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y157c w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y157d w9e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y157e w9e h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y157e w6e h8\"><div class=\"t m0 x25 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">62,584,964  </div></td><td class=\"c x16f y157e w6d h8\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">8,290,380  </div></td><td class=\"c x22f y157e w6d h8\"><div class=\"t m0 x25 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">16,748,022  </div></td><td class=\"c x230 y157e w6e h8\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">5,922,922  </div></td><td class=\"c x22c y157e w6d h8\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">93,546,288  </div></td><td></td></tr><tr><td class=\"c x16e y157f w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y157f w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (63,026,888) </div></td><td class=\"c x16f y157f w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,454,056) </div></td><td class=\"c x22f y157f w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (17,316,023) </div></td><td class=\"c x230 y157f w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,000,000) </div></td><td class=\"c x22c y157f w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (94,796,967) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y1580 w6e h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (441,924) </div></td><td class=\"c x16f y1580 w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (163,676) </div></td><td class=\"c x22f y1580 w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (568,001) </div></td><td class=\"c x230 y1580 w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (77,078) </div></td><td class=\"c x22c y1580 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,250,679) </div></td><td class=\"c x231 y1580 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td></tr></table>Market risk<span class=\"_ _6b\"> </span>Market <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ir <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>derived <span class=\"_ _2\"></span>therefrom <span class=\"_ _2\"></span>fluctuate <span class=\"_ _4\"></span>due <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>changes <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>market prices. Marke<span class=\"_ _1\"></span>t risk comprises four <span class=\"_ _1\"></span>types of risk: forei<span class=\"_ _1\"></span>gn exchange risk, in<span class=\"_ _1\"></span>terest rate risk &amp; <span class=\"_ _1\"></span>credit spread risk<span class=\"_ _2\"></span> in <span class=\"_ _1\"></span>the banking book,<span class=\"_ _6b\"> </span>position <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>other <span class=\"_ _8\"></span>price <span class=\"_ _8\"></span>risk. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>objective <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>risk <span class=\"_ _4\"></span>m<span class=\"_ _2\"></span>anagement <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>manage <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>ntrol <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>wi<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>acceptable parameters, while optimising the<span class=\"_ _1\"></span> return on risk.<span class=\"_ _6b\"> </span>The management of market risk, which is described in further <span class=\"_ _2\"></span>detail below, is tracked by ALCO using various metrics a<span class=\"_ _2\"></span>nd by th<span class=\"_ _2\"></span>e BRC on<span class=\"_ _6b\"> </span>a quarterly basis against the Group\u2019s Risk Appetite Statement.<span class=\"_ _6b\"> </span>Foreign exchange<span class=\"_ _2\"></span> risk<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>fluctuates <span class=\"_ _2\"></span>due <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>changes <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _4\"></span>rate<span class=\"_ _2\"></span>s. <span class=\"_ _2\"></span>Foreign<span class=\"_ _6b\"> </span>exchange risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>monetary <span class=\"_ _2\"></span>assets and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are not <span class=\"_ _2\"></span>denominated <span class=\"_ _2\"></span>in th<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>onal <span class=\"_ _2\"></span>currency.<span class=\"_ _6b\"> </span>Transactional exposu<span class=\"_ _1\"></span>res give rise to foreign<span class=\"_ _1\"></span> currency gains <span class=\"_ _1\"></span>and losses that <span class=\"_ _1\"></span>are recognised in <span class=\"_ _1\"></span>the Statements <span class=\"_ _1\"></span>of Profit or Loss. The Group<span class=\"_ _6b\"> </span>and <span class=\"_ _2\"></span>Bank mana<span class=\"_ _2\"></span>ge t<span class=\"_ _2\"></span>his r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>ensuring that <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>reign currency <span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>ominated liabilities <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>matched <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>corr<span class=\"_ _2\"></span>esponding assets <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same<span class=\"_ _6b\"> </span>currency. <span class=\"_ _2\"></span>Open <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>urrency <span class=\"_ _2\"></span>positions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>closely <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>matching <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>lia<span class=\"_ _2\"></span>bilities <span class=\"_ _2\"></span>denominated <span class=\"_ _2\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>same <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>well <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>hedging <span class=\"_ _2\"></span>strategies <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>forward <span class=\"_ _2\"></span>contracts, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>swaps <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>mitiga<span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>his <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>offset any<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>potential<span class=\"_ _6b\"> </span>losses <span class=\"_ _4\"></span>caused <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>fluctuations <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>currency <span class=\"_ _4\"></span>values. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>Bank <span class=\"_ _4\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>set <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>low <span class=\"_ _8\"></span>tolerance <span class=\"_ _4\"></span>threshold <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>absolute <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>pen <span class=\"_ _2\"></span>f<span class=\"_ _4\"></span>oreign<span class=\"_ _6b\"> </span>currency positions that can be held overnight, which is monitored and managed on a daily basis by Treasury. Mismatches <span class=\"_ _1\"></span>could arise whe<span class=\"_ _1\"></span>re the Group<span class=\"_ _1\"></span> enters in<span class=\"_ _1\"></span>to foreign e<span class=\"_ _1\"></span>xchange transactions wh<span class=\"_ _1\"></span>ich could result <span class=\"_ _1\"></span>in an on-balance sheet mismatch<span class=\"_ _6b\"> </span>mitigated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>off-balance <span class=\"_ _2\"></span>sheet <span class=\"_ _2\"></span>hedging <span class=\"_ _2\"></span>contract. <span class=\"_ _2\"></span>Other <span class=\"_ _2\"></span>mismatches <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allowed <span class=\"_ _2\"></span>up <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>established t<span class=\"_ _2\"></span>hreshold, a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>specifie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Treasury <span class=\"_ _9\"> </span>Po<span class=\"_ _2\"></span>licy <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>Risk <span class=\"_ _5\"> </span>Appetite <span class=\"_ _9\"> </span>Statement,  and<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>any <span class=\"_ _5\"> </span>excesses <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>regularised <span class=\"_ _5\"> </span>immediately. <span class=\"_ _5\"> </span>Open <span class=\"_ _5\"> </span>foreign <span class=\"_ _9\"> </span>exchan<span class=\"_ _2\"></span>ge<span class=\"_ _6b\"> </span>positions are monitored by the Treasury and Risk Management functions to ensure that mismatches remain within agreed param<span class=\"_ _2\"></span>eters,<span class=\"_ _6b\"> </span>which have been set by the Board Risk Committee as the level of <span class=\"_ _2\"></span>currency risk it is willing to accept. This threshold is set <span class=\"_ _2\"></span>as an a<span class=\"_ _2\"></span>bsolute<span class=\"_ _6b\"> </span>value. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>threshold <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reviewed <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>confirmed <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>regular <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ensure that <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>remains <span class=\"_ _2\"></span>aligned <span class=\"_ _2\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>appetite. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group<span class=\"_ _6b\"> </span>ensures that its net exposure is kept to an acceptable level by entering<span class=\"_ _1\"></span> into forward currency contracts when considered appro<span class=\"_ _2\"></span>priate.<span class=\"_ _6b\"> </span>To <span class=\"_ _4\"></span>monitor <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>control <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>appetite <span class=\"_ _4\"></span>statement <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncludes: <span class=\"_ _2\"></span>(i) <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>Foreign <span class=\"_ _4\"></span>Exchange <span class=\"_ _4\"></span>Sensitivity<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>metric,<span class=\"_ _6b\"> </span></span>which <span class=\"_ _4\"></span>limits <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>maximum <span class=\"_ _4\"></span>open <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>level <span class=\"_ _4\"></span>(excluding <span class=\"_ _2\"></span>any <span class=\"_ _4\"></span>unhedged <span class=\"_ _4\"></span>portion <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>India<span class=\"_ _6b\"> </span>Factoring); <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>(ii) <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>NR <span class=\"_ _2\"></span>Hedging <span class=\"_ _2\"></span>metric, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>minimum <span class=\"_ _2\"></span>level <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>hedging <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>must <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>place <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>ndia<span class=\"_ _6b\"> </span>Factoring. The <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>is mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>daily and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>second is <span class=\"_ _2\"></span>reaffirmed <span class=\"_ _2\"></span>at execution <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>hedging co<span class=\"_ _2\"></span>ntract.<span class=\"_ _2\"></span> The daily <span class=\"_ _2\"></span>FX <span class=\"_ _2\"></span>position repo<span class=\"_ _2\"></span>rt<span class=\"_ _6b\"> </span>reflects <span class=\"_ _1\"></span>actual balances, <span class=\"_ _1\"></span>and as<span class=\"_ _1\"></span> of 31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025 the <span class=\"_ _1\"></span>FX open<span class=\"_ _1\"></span> position was <span class=\"_ _1\"></span>within <span class=\"_ _1\"></span>the risk <span class=\"_ _1\"></span>appetite of th<span class=\"_ _1\"></span>e Group<span class=\"_ _1\"></span>. As at 31 <span class=\"_ _1\"></span>December<span class=\"_ _6b\"> </span>2025,<span class=\"ls0\"> <span class=\"ff3\">the Group\u2019s investment in India Factoring was 100% hedged and therefore with<span class=\"_ _1\"></span>in the Group\u2019s risk appetite.<span class=\"_ _6b\"> </span></span></span>Group - 31 December 2<span class=\"_ _1\"></span>025 <table class=\"s w161 hfa\" id=\"_d253892f-d6c6-4be7-a04c-1bd750bcf35b\"><tr><td></td><td class=\"c x229 y1581 w162 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x232 y1581 w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y1582 w64 h11\"><div class=\"t m0 x4 h2 y258 ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x233 y1583 w164 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x234 y1582 w6d h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR </div></td><td class=\"c x230 y1582 w6e h11\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">INR </div></td><td class=\"c x235 y1583 w165 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y1582 w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16e y1584 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1585 w64 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, </div><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash<span class=\"ff5\"> </span></span></div></td><td class=\"c x16f y1585 w6d h11\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,259 </div></td><td class=\"c x234 y1585 w6d h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,455,805 </div></td><td class=\"c x230 y1585 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1585 w6d h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,913 </div></td><td class=\"c x231 y1585 w6e h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y1586 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x16f y1586 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,559,180 </div></td><td class=\"c x234 y1586 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,166,659 </div></td><td class=\"c x230 y1586 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1586 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,563 </div></td><td class=\"c x231 y1586 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y1587 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x16f y1587 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,472,322 </div></td><td class=\"c x234 y1587 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,200,795 </div></td><td class=\"c x230 y1587 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,558,976 </div></td><td class=\"c x22c y1587 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,784,651 </div></td><td class=\"c x231 y1587 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y1588 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x16f y1588 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">182,245,5<span class=\"ls2\">40</span> </div></td><td class=\"c x234 y1588 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">206,627,742 </div></td><td class=\"c x230 y1588 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,961,989 </div></td><td class=\"c x22c y1588 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,568,180 </div></td><td class=\"c x231 y1588 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,4<span class=\"ls2\">51</span> </div></td></tr><tr><td class=\"c x16e y1589 w64 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x16f y1589 w6d h11\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x234 y1589 w6d h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,829,861 </div></td><td class=\"c x230 y1589 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1589 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y1589 w6e h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y158a w64 h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x16f y158a w6d h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y158a w6d h42\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x230 y158a w6e h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y158a w6d h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y158a w6e h42\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y158b w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x16f y158b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">37,209,763 </div></td><td class=\"c x234 y158b w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,084,696 </div></td><td class=\"c x230 y158b w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y158b w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y158b w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y158c w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x16f y158c w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,587,690  </div></td><td class=\"c x234 y158c w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,445,117  </div></td><td class=\"c x230 y158c w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y158c w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,693,484  </div></td><td class=\"c x231 y158c w6e h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,726,291  </div></td></tr><tr><td class=\"c x16e y158d w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x16f y158d w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 124,726  </div></td><td class=\"c x234 y158d w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,969,682  </div></td><td class=\"c x230 y158d w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,185,650 </div></td><td class=\"c x22c y158d w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 238,657 </div></td><td class=\"c x231 y158d w6e h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,518,715 </div></td></tr><tr><td class=\"c x16e y158e w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y158f w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x16f y158f w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(155,716,365) </div></td><td class=\"c x234 y158f w6d h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(53,302,812) </div></td><td class=\"c x230 y158f w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,526,534) </div></td><td class=\"c x22c y158f w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21,068) </div></td><td class=\"c x231 y158f w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td></tr><tr><td class=\"c x16e y1590 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x16f y1590 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(62,701,654) </div></td><td class=\"c x234 y1590 w6d h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(785,212,315) </div></td><td class=\"c x230 y1590 w6e h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(208,665) </div></td><td class=\"c x22c y1590 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(922,098) </div></td><td class=\"c x231 y1590 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(849,044,732) </div></td></tr><tr><td class=\"c x16e y1591 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue </div></td><td class=\"c x16f y1591 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y1591 w6d h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td><td class=\"c x230 y1591 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1591 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y1591 w6e h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td></tr><tr><td class=\"c x167 y1592 w166 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1593 w167 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">held for sale</div></td><td class=\"c x16f y1594 w6d h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,413,487) </div></td><td class=\"c x234 y1594 w6d h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,515,241) </div></td><td class=\"c x230 y1594 w6e h11\"><div class=\"t m0 x76 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y1594 w6d h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (25,910,246) </div></td><td class=\"c x231 y1594 w6e h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (41,838,974) </div></td></tr><tr><td class=\"c x16e y1595 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x16f y1595 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,510,328) </div></td><td class=\"c x234 y1595 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (10,316,175) </div></td><td class=\"c x230 y1595 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,578,306) </div></td><td class=\"c x22c y1595 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,504,898) </div></td><td class=\"c x231 y1595 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (22,909,707) </div></td></tr><tr><td class=\"c x16e y1596 w64 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x16f y1596 w6d h12\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (20,281,111) </div></td><td class=\"c x234 y1596 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y1596 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1596 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y1596 w6e h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td class=\"c x16e y1597 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x16f y1597 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">324,661,<span class=\"ls2\">893</span> </div></td><td class=\"c x234 y1597 w6d h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(252,093,547) </div></td><td class=\"c x230 y1597 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">36,393,110 </div></td><td class=\"c x22c y1597 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,004,138 </div></td><td class=\"c x231 y1597 w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,965,594 </div></td></tr><tr><td class=\"c x16e y1598 w64 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management  </span></div></td><td class=\"c x16f y1598 w6d h11\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(182,949,007) </div></td><td class=\"c x234 y1598 w6d h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">219,990,093 </div></td><td class=\"c x230 y1598 w6e h11\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,041,312) </div></td><td class=\"c x22c y1598 w6d h11\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">226<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y1599 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x234 y1599 w6d h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,103,454) </div></td><td class=\"c x230 y1599 w6e h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(648,202) </div></td><td class=\"c x22c y1599 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,004,364 </div></td><td></td></tr></table>Group - 31 December 2<span class=\"_ _1\"></span>024 <table class=\"s w168 hfb\" id=\"_afe000a9-2331-487b-a823-c719c0aa9fda\"><tr><td></td><td class=\"c x229 y159a w162 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x232 y159a w163 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y159b w64 h11\"><div class=\"t m0 x4 h2 ybfe ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x233 y159c w164 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x234 y159b w6d h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR </div></td><td class=\"c x230 y159b w6e h11\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">INR </div></td><td class=\"c x235 y159c w165 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y159b w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16e y159d w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y159e w64 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, </div><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash<span class=\"ff5\"> </span></span></div></td><td class=\"c x16f y159e w6d h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,523 </div></td><td class=\"c x234 y159e w6d h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,183,833 </div></td><td class=\"c x230 y159e w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x22c y159e w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,861  </div></td><td class=\"c x231 y159e w6e h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x16e y159f w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x16f y159f w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 163,208,780  </div></td><td class=\"c x234 y159f w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,158,974  </div></td><td class=\"c x230 y159f w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y159f w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 365,544  </div></td><td class=\"c x231 y159f w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td></tr><tr><td class=\"c x16e y15a0 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x16f y15a0 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,283,478  </div></td><td class=\"c x234 y15a0 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,167,773  </div></td><td class=\"c x230 y15a0 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,779,632  </div></td><td class=\"c x22c y15a0 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,226,509  </div></td><td class=\"c x231 y15a0 w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,457,392  </div></td></tr><tr><td class=\"c x16e y15a1 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x16f y15a1 w6d h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 177,323,570 <span class=\"ff5\"> </span></div></td><td class=\"c x234 y15a1 w6d h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 179,743,478 <span class=\"ff5\"> </span></div></td><td class=\"c x230 y15a1 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 42,666,886 <span class=\"ff5\"> </span></div></td><td class=\"c x22c y15a1 w6d h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 28,242,789 <span class=\"ff5\"> </span></div></td><td class=\"c x231 y15a1 w6e h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 427,976,723  </div></td></tr><tr><td class=\"c x16e y15a2 w64 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x16f y15a2 w6d h11\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358   </div></td><td class=\"c x234 y15a2 w6d h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,906,092  </div></td><td class=\"c x230 y15a2 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a2 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15a2 w6e h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y15a3 w64 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">through other comprehensive income </span></div></td><td class=\"c x16f y15a3 w6d h42\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,173,723    </div></td><td class=\"c x234 y15a3 w6d h42\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 95,091,372    </div></td><td class=\"c x230 y15a3 w6e h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a3 w6d h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x231 y15a3 w6e h42\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095    </div></td></tr><tr><td class=\"c x16e y15a4 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x16f y15a4 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x234 y15a4 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x230 y15a4 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a4 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x231 y15a4 w6e h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y15a5 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x16f y15a5 w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,859,267  </div></td><td class=\"c x234 y15a5 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,144,818 </div></td><td class=\"c x230 y15a5 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">883,745 </div></td><td class=\"c x22c y15a5 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,978 </div></td><td class=\"c x231 y15a5 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,964,808  </div></td></tr><tr><td class=\"c x16e y15a6 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15a7 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x16f y15a7 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(191,595,367) </div></td><td class=\"c x234 y15a7 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,389,768) </div></td><td class=\"c x230 y15a7 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (13,518,899) </div></td><td class=\"c x22c y15a7 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21,689,297) </div></td><td class=\"c x231 y15a7 w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td></tr><tr><td class=\"c x16e y15a8 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x16f y15a8 w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (59,413,142) </div></td><td class=\"c x234 y15a8 w6d h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(617,988,208) </div></td><td class=\"c x230 y15a8 w6e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (567,282) </div></td><td class=\"c x22c y15a8 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,150,117) </div></td><td class=\"c x231 y15a8 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,118,749) </div></td></tr><tr><td class=\"c x16e y15a9 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue </div></td><td class=\"c x16f y15a9 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x234 y15a9 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (15,851,701) </div></td><td class=\"c x230 y15a9 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a9 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x231 y15a9 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (15,851,701) </div></td></tr><tr><td class=\"c x16e y15aa w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x16f y15aa w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,644,775) </div></td><td class=\"c x234 y15aa w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,596,711) </div></td><td class=\"c x230 y15aa w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,217,744) </div></td><td class=\"c x22c y15aa w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,232,013) </div></td><td class=\"c x231 y15aa w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (18,691,243) </div></td></tr><tr><td class=\"c x16e y15ab w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x16f y15ab w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">178,325,321 </div></td><td class=\"c x234 y15ab w6d h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(92,430,048) </div></td><td class=\"c x230 y15ab w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,026,338 </div></td><td class=\"c x22c y15ab w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,845,254 </div></td><td class=\"c x231 y15ab w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">121,766,865 </div></td></tr><tr><td class=\"c x16e y15ac w64 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management </span></div></td><td class=\"c x16f y15ac w6d h11\"><div class=\"t m0 x78 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">               </div><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21,813,537) </div></td><td class=\"c x234 y15ac w6d h11\"><div class=\"t m0 x76 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">               </div><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">60,791,642 </div></td><td class=\"c x230 y15ac w6e h11\"><div class=\"t m0 x78 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">         </div><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,115,838) </div></td><td class=\"c x22c y15ac w6d h11\"><div class=\"t m0 x78 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">            </div><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,862,267) </div></td><td></td></tr><tr><td class=\"c x16e y15ad w64 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x234 y15ad w6d h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(31,638,406) </div></td><td class=\"c x230 y15ad w6e h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,089,500) </div></td><td class=\"c x22c y15ad w6d h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,017,013) </div></td><td></td></tr></table>In addi<span class=\"_ _1\"></span>tion to the p<span class=\"_ _1\"></span>ositions shown in <span class=\"_ _1\"></span>the tables overl<span class=\"_ _1\"></span>eaf, the Bank al<span class=\"_ _1\"></span>so has <span class=\"_ _1\"></span>an exposure to <span class=\"_ _1\"></span>Indian Rupees in<span class=\"_ _1\"></span> respect of <span class=\"_ _1\"></span>the i<span class=\"_ _2\"></span>nvestment in<span class=\"_ _1\"></span> India <span class=\"_ _2\"></span>Factoring, <span class=\"_ _2\"></span>which ha<span class=\"_ _2\"></span>d a <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>USD40.<span class=\"ls2\">0 <span class=\"_ _2\"></span></span>million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, <span class=\"_ _2\"></span>the Bank <span class=\"_ _2\"></span>entered <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rward <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>derivative <span class=\"_ _2\"></span>contracts <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>hedge <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>INR. <span class=\"_ _4\"></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>notional amount of th<span class=\"_ _1\"></span>ese deri<span class=\"_ _1\"></span>vative contracts amounts<span class=\"_ _1\"></span> to US<span class=\"_ _1\"></span>D37.0 million (2024: USD32.1 <span class=\"_ _1\"></span>million). The <span class=\"_ _1\"></span>foreign currency <span class=\"_ _1\"></span>risk associated <span class=\"_ _1\"></span>with the Group\u2019s <span class=\"_ _7\"></span>eq<span class=\"_ _2\"></span>uity <span class=\"_ _7\"></span>investment in <span class=\"_ _7\"></span>In<span class=\"_ _2\"></span>dia <span class=\"_ _1\"></span>Factoring, <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>managed by <span class=\"_ _1\"></span>way of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non<span class=\"ff1\">-deliverable <span class=\"_ _1\"></span>foreign <span class=\"_ _1\"></span>exchange forward <span class=\"_ _7\"></span>contracts. The <span class=\"_ _7\"></span>Group uses </span>a <span class=\"_ _4\"></span>\u2018dynamic <span class=\"_ _4\"></span>hedging\u2019 <span class=\"_ _4\"></span>tool <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>determines <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>minimum <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>ercentage <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>capi<span class=\"_ _2\"></span><span class=\"ff1\">tal <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>must <span class=\"_ _8\"></span>be <span class=\"_ _4\"></span>hedged <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>all<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>time<span class=\"_ _2\"></span>s. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>his </span>minimum <span class=\"_ _7\"></span>hedging level <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>included <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>R<span class=\"_ _2\"></span>isk <span class=\"_ _7\"></span>Appetite State<span class=\"_ _1\"></span>ment. <span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The Treasury <span class=\"_ _7\"></span>unit i<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>esponsible <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>ensuring <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>propriate <span class=\"_ _7\"></span>forward contracts are <span class=\"_ _2\"></span>purchased in<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>timely <span class=\"_ _2\"></span>manner for <span class=\"_ _2\"></span>risk m<span class=\"_ _2\"></span>itigati<span class=\"_ _1\"></span>on a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d the <span class=\"_ _2\"></span>Risk Mana<span class=\"_ _2\"></span>gement Department <span class=\"_ _2\"></span>monitors the <span class=\"_ _2\"></span>level o<span class=\"_ _2\"></span>f hedging <span class=\"_ _2\"></span>in place. Bank - 31 December <span class=\"_ _1\"></span>2025 <table class=\"s w161 hfc\" id=\"_da3b85e1-15b7-4b6c-b37e-24ab112cd2b2\"><tr><td></td><td class=\"c x236 y15ae w162 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x232 y15ae w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y15af w94 h11\"><div class=\"t m0 x4 h2 y1f ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x237 y15b0 w164 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x230 y15af w6e h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR<span class=\"fc0\"> </span></div></td><td class=\"c x235 y15b0 w165 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y15af w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total <span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y15b1 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15b2 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills and cash<span class=\"_ _2\"></span><span class=\"ff5\"> </span></div></td><td class=\"c x234 y15b2 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,645 </div></td><td class=\"c x230 y15b2 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,444,092 </div></td><td class=\"c x22c y15b2 w6d h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">95<span class=\"ls0\"> </span></div></td><td class=\"c x231 y15b2 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y15b3 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x234 y15b3 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,814,796 </div></td><td class=\"c x230 y15b3 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">38,858,297 </div></td><td class=\"c x22c y15b3 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,174,890 </div></td><td class=\"c x231 y15b3 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y15b4 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x234 y15b4 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">312,779,830 </div></td><td class=\"c x230 y15b4 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">322,147,580 </div></td><td class=\"c x22c y15b4 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,663,052 </div></td><td class=\"c x231 y15b4 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y15b5 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x234 y15b5 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x230 y15b5 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,829,861 </div></td><td class=\"c x22c y15b5 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15b5 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y15b6 w94 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x234 y15b6 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y15b6 w6e h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x22c y15b6 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15b6 w6e h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y15b7 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x234 y15b7 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">62,344,108 </div></td><td class=\"c x230 y15b7 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">75,123,744 </div></td><td class=\"c x22c y15b7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15b7 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y15b8 w94 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x234 y15b8 w6d h12\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,632,284 </div></td><td class=\"c x230 y15b8 w6e h12\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,262,958 </div></td><td class=\"c x22c y15b8 w6d h12\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,884 </div></td><td class=\"c x231 y15b8 w6e h12\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,923,126 </div></td></tr><tr><td class=\"c x16e y15b9 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15ba w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x234 y15ba w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(107,547,624) </div></td><td class=\"c x230 y15ba w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(53,302,812) </div></td><td class=\"c x22c y15ba w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21,068) </div></td><td class=\"c x231 y15ba w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td></tr><tr><td class=\"c x16e y11c9 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x234 y11c9 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(63,881,897) </div></td><td class=\"c x230 y11c9 w6e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(787,758,644) </div></td><td class=\"c x22c y11c9 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(905,268) </div></td><td class=\"c x231 y11c9 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(852,545,809) </div></td></tr><tr><td class=\"c x16e y11ca w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x234 y11ca w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,340,413) </div></td><td class=\"c x230 y11ca w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,106,972) </div></td><td class=\"c x22c y11ca w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(300,847) </div></td><td class=\"c x231 y11ca w6e h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,748,232) </div></td></tr><tr><td class=\"c x16e y11cb w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x234 y11cb w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td><td class=\"c x230 y11cb w6e h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y11cb w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y11cb w6e h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td class=\"c x16e y15bb w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x234 y15bb w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">229,598,976 </div></td><td class=\"c x230 y15bb w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(215,247,212) </div></td><td class=\"c x22c y15bb w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,638,738 </div></td><td class=\"c x231 y15bb w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,990,502 </div></td></tr><tr><td class=\"c x16e y15bc w94 h2e\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management </span></div></td><td class=\"c x234 y15bc w6d h2e\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(182,949,007) </div></td><td class=\"c x230 y15bc w6e h2e\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">219,990,093 </div></td><td class=\"c x22c y15bc w6d h2e\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">226<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y15bd w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x230 y15bd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,742,881 </div></td><td class=\"c x22c y15bd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,638,964 </div></td><td></td></tr></table>Bank - 31 December <span class=\"_ _1\"></span>2024 <table class=\"s w169 hfd\" id=\"_b75f51e3-d307-4643-82e4-941f1bebd391\"><tr><td></td><td class=\"c x236 y15b0 w162 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x232 y15b0 w163 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y15be w94 h11\"><div class=\"t m0 x4 h2 y1f ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x237 y15bf w164 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x230 y15be w6e h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR<span class=\"fc0\"> </span></div></td><td class=\"c x235 y15bf w165 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y15be w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y15c0 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15c1 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills and cash<span class=\"_ _2\"></span><span class=\"ff5\"> </span></div></td><td class=\"c x234 y15c1 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y15c1 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,125 </div></td><td class=\"c x22c y15c1 w6d h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x231 y15c1 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y15c2 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x234 y15c2 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,567,735 </div></td><td class=\"c x230 y15c2 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,310,259 </div></td><td class=\"c x22c y15c2 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,220,130 </div></td><td class=\"c x231 y15c2 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y15c3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x234 y15c3 w6d h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,299,169<span class=\"ff5\"> </span></div></td><td class=\"c x230 y15c3 w6e h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">300,816,039<span class=\"ff5\"> </span></div></td><td class=\"c x22c y15c3 w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,668,703<span class=\"ff5\"> </span></div></td><td class=\"c x231 y15c3 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x16e y15c4 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x234 y15c4 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x230 y15c4 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,906,092 </div></td><td class=\"c x22c y15c4 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15c4 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y15c5 w94 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x234 y15c5 w6d h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,173,723 </div></td><td class=\"c x230 y15c5 w6e h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">95,091,372 </div></td><td class=\"c x22c y15c5 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15c5 w6e h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y15c6 w94 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x234 y15c6 w6d h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x230 y15c6 w6e h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y15c6 w6d h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15c6 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y15c7 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x234 y15c7 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,498,034 </div></td><td class=\"c x230 y15c7 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,721 </div></td><td class=\"c x22c y15c7 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,203 </div></td><td class=\"c x231 y15c7 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,676,958 </div></td></tr><tr><td class=\"c x16e y15c8 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15c9 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x234 y15c9 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(160,028,860) </div></td><td class=\"c x230 y15c9 w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,696,684) </div></td><td class=\"c x22c y15c9 w6d h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,582) </div></td><td class=\"c x231 y15c9 w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(168,729,126) </div></td></tr><tr><td class=\"c x16e y15ca w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x234 y15ca w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,792,501) </div></td><td class=\"c x230 y15ca w6e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(619,425,991) </div></td><td class=\"c x22c y15ca w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(472,565) </div></td><td class=\"c x231 y15ca w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,691,057) </div></td></tr><tr><td class=\"c x16e y15cb w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x234 y15cb w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,796,466) </div></td><td class=\"c x230 y15cb w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,262,497) </div></td><td class=\"c x22c y15cb w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(525,480) </div></td><td class=\"c x231 y15cb w6e h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,584,443) </div></td></tr><tr><td class=\"c x16e y15cc w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x234 y15cc w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,047,098 </div></td><td class=\"c x230 y15cc w6e h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(62,918,564) </div></td><td class=\"c x22c y15cc w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,902,574 </div></td><td class=\"c x231 y15cc w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,031,108 </div></td></tr><tr><td class=\"c x16e y15cd w94 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management </span></div></td><td class=\"c x234 y15cd w6d h11\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21,813,537) </div></td><td class=\"c x230 y15cd w6e h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">60,791,642 </div></td><td class=\"c x22c y15cd w6d h11\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,862,267) </div></td><td></td></tr><tr><td class=\"c x16e y15ce w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x230 y15ce w6e h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,126,922) </div></td><td class=\"c x22c y15ce w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">40,307 </div></td><td></td></tr></table>The following exchange rates against the US Dollar were applied during the year:<table class=\"s w16a hfe\" id=\"_ae1b2237-30e3-439d-a892-d8c7a9d4f96e\"><tr><td></td><td></td><td></td><td class=\"c x238 y15cf w16b hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Reporting date<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d0 w95 h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Average rate </div></td><td></td><td class=\"c x23a y15d1 w16c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mid-spot rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d2 w6a h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x23b y15d2 w6b h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x23c y15d2 w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x23d y15d2 w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y15d3 wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1 EUR  </div></td><td class=\"c x239 y15d3 w6a h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.1279<span class=\"ls0\"> </span></div></td><td class=\"c x23b y15d3 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.0828 </div></td><td class=\"c x23c y15d3 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.1750<span class=\"ls0\"> </span></div></td><td class=\"c x23d y15d3 w6e h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.0389 </div></td></tr><tr><td class=\"c x16e y15d4 wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1 INR  </div></td><td class=\"c x239 y15d4 w6a h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0<span class=\"ls2\">115</span> </div></td><td class=\"c x23b y15d4 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0120 </div></td><td class=\"c x23c y15d4 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0111 </div></td><td class=\"c x23d y15d4 w6e h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0117 </div></td></tr></table>A 7% <span class=\"_ _2\"></span>strengthening of <span class=\"_ _2\"></span>the following c<span class=\"_ _2\"></span>urrencies against th<span class=\"_ _2\"></span>e US Do<span class=\"_ _2\"></span>llar at <span class=\"_ _2\"></span>31 December w<span class=\"_ _2\"></span>ould have increased/(decreased) <span class=\"_ _2\"></span>equity a<span class=\"_ _2\"></span>nd/or<span class=\"_ _6b\"> </span>profit or loss by amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain<span class=\"_ _1\"></span> c<span class=\"_ _2\"></span>onstant.<table class=\"s w16d hff\" id=\"_18316fca-0f55-46da-a34a-81bbf14cb19b\"><tr><td></td><td class=\"c x239 y15d5 w95 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x23c y15d5 w95 h8\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d6 w6a h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x23b y15d6 w6b h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Profit or loss </div></td><td class=\"c x23c y15d6 w6d h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x23d y15d6 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Profit or loss </div></td></tr><tr><td></td><td class=\"c x239 y15d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23b y15d7 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23c y15d7 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23d y15d7 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y15d8 wa1 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15d9 wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">EUR  </div></td><td class=\"c x239 y15d9 w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,247,242) </div></td><td class=\"c x23b y15d9 w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,247,242) </div></td><td class=\"c x23c y15d9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">332,002 </div></td><td class=\"c x23d y15d9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">332,002 </div></td></tr><tr><td class=\"c x16e y15da wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">INR  </div></td><td class=\"c x239 y15da w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(45,374) </div></td><td class=\"c x23b y15da w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x23c y15da w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,592,892) </div></td><td class=\"c x23d y15da w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,592,892) </div></td></tr><tr><td class=\"c x16e y15db wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other currencies </div></td><td class=\"c x239 y15db w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,305 </div></td><td class=\"c x23b y15db w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,305 </div></td><td class=\"c x23c y15db w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">254,727 </div></td><td class=\"c x23d y15db w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">254,727 </div></td></tr><tr><td class=\"c x16e y15dc wa1 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15dd wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">EUR  </div></td><td class=\"c x239 y15dd w6a h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,495,503) </div></td><td class=\"c x23b y15dd w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,495,503) </div></td><td class=\"c x23c y15dd w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(148,884) </div></td><td class=\"c x23d y15dd w6e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(148,884) </div></td></tr><tr><td class=\"c x16e y15de wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">INR  </div></td><td class=\"c x239 y15de w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(86,400) </div></td><td class=\"c x23b y15de w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x23c y15de w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,248,109) </div></td><td class=\"c x23d y15de w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,248,109) </div></td></tr><tr><td class=\"c x16e y15df wa1 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other currencies </div></td><td class=\"c x239 y15df w6a h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,190 </div></td><td class=\"c x23b y15df w6b h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,190 </div></td><td class=\"c x23c y15df w6d h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,821 </div></td><td class=\"c x23d y15df w6e h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,821 </div></td></tr></table>A 7% <span class=\"_ _1\"></span>weakening of <span class=\"_ _1\"></span>the above cu<span class=\"_ _1\"></span>rrencies against the <span class=\"_ _1\"></span>US Dollar <span class=\"_ _1\"></span>at 31 Decemb<span class=\"_ _1\"></span>er would h<span class=\"_ _1\"></span>ave an equal b<span class=\"_ _1\"></span>ut opposite <span class=\"_ _1\"></span>effect on <span class=\"_ _1\"></span>the am<span class=\"_ _2\"></span>ounts<span class=\"_ _6b\"> </span>shown above in respect of the above currencies, on the basis that all other variables remain constant.<span class=\"_ _6b\"> </span>Position risk<span class=\"_ _6b\"> </span>Position <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>traded <span class=\"_ _4\"></span>debt <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _2\"></span>refers <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>adverse <span class=\"_ _4\"></span>effects <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>positions <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>trading <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>k <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>general<span class=\"_ _6b\"> </span>movements in market interest rates or prices or movements specific to the issuer of a se<span class=\"_ _1\"></span>curity.<span class=\"_ _6b\"> </span>The forfaiting portfolio (position risk) is comprised of assets originating from banks and companies operating in many market<span class=\"_ _2\"></span> sectors in<span class=\"_ _6b\"> </span>a very broad range of countrie<span class=\"_ _1\"></span>s, the majority of which are emerging markets<span class=\"_ _1\"></span>. The Group regularly updates its mark-<span class=\"ls10\">to</span>-<span class=\"ls8\">ma</span>rket positions<span class=\"_ _6b\"> </span>and <span class=\"_ _2\"></span>records the <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>realised profits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>losses. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>performance <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>this portfolio <span class=\"_ _2\"></span>remained <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>parame<span class=\"_ _2\"></span>ters <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>within <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>stress <span class=\"_ _2\"></span>tests <span class=\"_ _2\"></span>applie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>regular <span class=\"_ _2\"></span>ICAAP <span class=\"_ _2\"></span>process; <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>assessment <span class=\"_ _4\"></span>applied <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>assumed <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>shock <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>credit<span class=\"_ _6b\"> </span>spreads and an additional shock relating to an unexpected<span class=\"_ _1\"></span> change in interest rates.<span class=\"_ _6b\"> </span><span class=\"ff8\"><span class=\"_ _3b\"> </span></span>Interest rate risk<span class=\"_ _6b\"> </span><span class=\"ff8\"> <span class=\"_ _3d\"> </span></span>Interest rate risk in <span class=\"_ _1\"></span>the banking book<span class=\"_ _6b\"> </span>Interest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>refers <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>earnings <span class=\"_ _3c\"></span>from the <span class=\"_ _3c\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>non<span class=\"_ _2\"></span><span class=\"ff1\">-trading <span class=\"_ _7\"></span>(i.e. b<span class=\"_ _1\"></span>anking) <span class=\"_ _7\"></span>book <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>movements<span class=\"_ _6b\"> </span></span>in interest rates. The Group uses two complementary approaches to measuring Inte<span class=\"_ _1\"></span>rest Rate Risk in the Banking Book <span class=\"_ _2\"></span><span class=\"ff3\">(\u201cIRRBB\u201d): </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">change<span class=\"_ _1\"></span>s in economic value (i.e. economic value or EVE when assessing the change in value<span class=\"_ _1\"></span> relative to equity); and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">change<span class=\"_ _1\"></span>s in expected earnings (i.e. changes in forecast net interest income or \u2018NII\u2019). </span></span>The key <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between the <span class=\"_ _2\"></span>two <span class=\"_ _2\"></span>measures is<span class=\"_ _2\"></span> that <span class=\"_ _2\"></span>EVE <span class=\"_ _2\"></span>calculates the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in th<span class=\"_ _2\"></span>e net <span class=\"_ _2\"></span>present <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>balance s<span class=\"_ _2\"></span>heet u<span class=\"_ _4\"></span>nder <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>range of yield curve stress scenarios while N<span class=\"_ _1\"></span>II looks at the change in expected earnings.<span class=\"_ _6b\"> </span>EVE <span class=\"_ _4\"></span>measures <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>changes <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>net <span class=\"_ _4\"></span>present <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>nsitive <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>ove<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>their <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>emaining <span class=\"_ _2\"></span>life <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>fr<span class=\"_ _2\"></span>om<span class=\"_ _6b\"> </span>interest rate movements, i.e. un<span class=\"_ _1\"></span>til all positions have run off. A run-off balance sheet i<span class=\"_ _1\"></span>s a balance sheet where e<span class=\"_ _1\"></span>xisting non-trading book<span class=\"_ _6b\"> </span>positions <span class=\"_ _2\"></span>amortise <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>not <span class=\"_ _2\"></span>replaced <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>business. <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>way, <span class=\"_ _4\"></span>EVE <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>long<span class=\"_ _2\"></span>-term <span class=\"_ _2\"></span>measure, <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sessing <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>impact <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>remaining <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>balance <span class=\"_ _8\"></span>sheet <span class=\"_ _4\"></span>while <span class=\"_ _8\"></span>NII <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>short-med<span class=\"_ _2\"></span>ium <span class=\"_ _4\"></span>term <span class=\"_ _4\"></span>measure, <span class=\"_ _8\"></span>assessing <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>impact <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>fut<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>profitability<span class=\"_ _6b\"> </span>within a given time horizon resulting from interest r<span class=\"_ _1\"></span>ate movements.<span class=\"_ _6b\"> </span>Accordingly, <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>maturity/re-pricing <span class=\"_ _2\"></span>schedules <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>stribute int<span class=\"_ _2\"></span>erest-bearing <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>liabilities <span class=\"_ _9\"> </span>into <span class=\"_ _5\"> </span>different <span class=\"_ _9\"></span>time <span class=\"_ _5\"> </span>bands<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>determination <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"> </span>each <span class=\"_ _9\"> </span>instrument <span class=\"_ _5\"> </span>into <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>appropriate <span class=\"_ _9\"> </span>time <span class=\"_ _5\"> </span>period <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>dependen<span class=\"_ _2\"></span>t <span class=\"_ _5\"> </span>on <span class=\"_ _5\"> </span>the<span class=\"_ _6b\"> </span>contractual maturity (if fixed rate) or time remaining to their next <span class=\"_ _2\"></span>re-<span class=\"ff3\">pricing date (if floating rate). This method, also referred to as \u2018g<span class=\"_ _2\"></span>ap<span class=\"_ _6b\"> </span></span>analysis\u2019, will eventually portray the Group\u2019s sensi<span class=\"_ _1\"></span>tivity of earnings and equity to interest rate movem<span class=\"_ _2\"></span><span class=\"ff1\">ents.<span class=\"_ _6b\"> </span></span>A positive, or asset-sensitive, gap arises when assets (both on- and o<span class=\"_ _2\"></span>ff-balance sheet) exceed liabilities in the corresp<span class=\"_ _1\"></span>onding time band,<span class=\"_ _6b\"> </span>and <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>im<span class=\"_ _2\"></span>plies <span class=\"_ _7\"></span>that the <span class=\"_ _7\"></span>Group\u2019s net <span class=\"_ _7\"></span>interest income <span class=\"_ _7\"></span>(<span class=\"_ _2\"></span>and <span class=\"_ _7\"></span>therefore capital) <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>uld <span class=\"_ _7\"></span>decline <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>result of <span class=\"_ _7\"></span>a decreas<span class=\"_ _1\"></span>e<span class=\"ff1\"> in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>lev<span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>of interest<span class=\"_ _6b\"> </span></span>rates. To the c<span class=\"_ _2\"></span>ontrary, a negative, or <span class=\"_ _2\"></span>liability-sensitive, gap implies <span class=\"_ _2\"></span>that net interest income <span class=\"_ _2\"></span>could decrease as a re<span class=\"_ _2\"></span>sult of an <span class=\"_ _2\"></span>increase in<span class=\"_ _6b\"> </span>interest rates. The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>manages <span class=\"_ _4\"></span>its <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>using <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>in-<span class=\"ff3\">house <span class=\"_ _2\"></span>Interest <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>ate <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Banking <span class=\"_ _2\"></span>Book <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cIRRBB\u201d) <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>considers <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span></span>maturity mis<span class=\"_ _1\"></span>match for i<span class=\"_ _1\"></span>ts pri<span class=\"_ _1\"></span>mary currencies <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>effect that <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e s<span class=\"_ _1\"></span>ix interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>shock scenarios mandate<span class=\"_ _1\"></span>d by <span class=\"_ _1\"></span>the European Central<span class=\"_ _6b\"> </span>Bank have on net interest income (\u201cNII) and the economic value<span class=\"_ _1\"></span> of equity (\u201cEVE\u201d).<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>IRRBB <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>consolidated <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>managed <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>monthly <span class=\"_ _4\"></span>basis. <span class=\"_ _4\"></span>Additional <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>sclosures <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Pillar <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>Disc<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>sures<span class=\"_ _6b\"> </span>Report published on the Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Whilst trea<span class=\"_ _2\"></span>sury bills <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>interest-bearing <span class=\"_ _2\"></span>instruments, <span class=\"_ _2\"></span>their <span class=\"_ _2\"></span>value is <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>sensitive. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>treasury bills <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>issuance <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>reflective <span class=\"_ _1\"></span>of the ris<span class=\"_ _1\"></span>k-free rates at th<span class=\"_ _1\"></span>e time of <span class=\"_ _1\"></span>issuance. With<span class=\"_ _1\"></span>in the following tab<span class=\"_ _1\"></span>les, treasury <span class=\"_ _1\"></span>bills are not marked as n<span class=\"_ _1\"></span>on-interest bearing<span class=\"_ _6b\"> </span>and, instead, are replaced<span class=\"_ _1\"></span> on maturity at a price that re<span class=\"_ _1\"></span>flects a changed reference rate. This align<span class=\"_ _1\"></span>s the treatment of treasury bills in this<span class=\"_ _6b\"> </span>analysis with the IRRBB assessment detailed in the Pillar 3 Disclosures Re<span class=\"_ _1\"></span>port publis<span class=\"ff3\">hed on t<span class=\"_ _2\"></span>he Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span></span>The <span class=\"_ _2\"></span>tables below <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>representative <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying amounts <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exposures<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>interest rate <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the banking <span class=\"_ _2\"></span>boo<span class=\"_ _2\"></span>k <span class=\"_ _2\"></span>broken<span class=\"_ _6b\"> </span>down by repricing dates.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2025 <table class=\"s w16e h100\" id=\"_83ba1597-1663-4993-a4ea-1366491430dd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x23f y15e0 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x240 y15e0 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x241 y15e0 w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x242 y15e1 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x243 y15e1 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x244 y15e1 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x245 y15e1 w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x246 y15e1 w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x247 y15e1 w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x248 y15e1 w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x249 y15e2 w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x24a y15e2 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24b y15e2 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24c y15e2 w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x24d y15e2 w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24e y15e2 w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24f y15e2 w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x250 y15e3 w46 h64\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x251 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x252 y15e4 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x253 y15e4 w4d h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x254 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x255 y15e4 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x256 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x257 y15e4 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x250 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x258 y15e5 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y15e6 w178 h102\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasury bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y15e7 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y15e8 w46 h4c\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,468,368 </div></td><td class=\"c x252 y15e8 w47 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15e8 w4d h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15e8 w46 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15e8 w47 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15e8 w46 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15e8 w47 h4c\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,609 </div></td><td class=\"c x250 y15e8 w46 h4c\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x258 y15e9 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x251 y15e9 w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">93,441,788 </div></td><td class=\"c x252 y15e9 w47 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">208,117,346 </div></td><td class=\"c x253 y15e9 w4d h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">86,020,966 </div></td><td class=\"c x254 y15e9 w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,979,506 </div></td><td class=\"c x255 y15e9 w47 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,691,709 </div></td><td class=\"c x256 y15e9 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15e9 w47 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,545,087 </div></td><td class=\"c x250 y15e9 w46 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x258 y15ea w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x251 y15ea w46 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,711,981 </div></td><td class=\"c x252 y15ea w47 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,242,436 </div></td><td class=\"c x253 y15ea w4d h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,925,180 </div></td><td class=\"c x254 y15ea w46 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,164 </div></td><td class=\"c x255 y15ea w47 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,927,260 </div></td><td class=\"c x256 y15ea w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15ea w47 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,197,723 </div></td><td class=\"c x250 y15ea w46 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x258 y15eb w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x251 y15eb w46 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">211,238,410 </div></td><td class=\"c x252 y15eb w47 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,502,857 </div></td><td class=\"c x253 y15eb w4d h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,227,962 </div></td><td class=\"c x254 y15eb w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,229,089 </div></td><td class=\"c x255 y15eb w47 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,573,832 </div></td><td class=\"c x256 y15eb w46 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,084,019 </div></td><td class=\"c x257 y15eb w47 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">547,282 </div></td><td class=\"c x250 y15eb w46 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x258 y15ec w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x251 y15ec w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y15ec w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15ec w4d h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15ec w46 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,475,502 </div></td><td class=\"c x255 y15ec w47 h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,304,218 </div></td><td class=\"c x256 y15ec w46 h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,120,902 </div></td><td class=\"c x257 y15ec w47 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">354,062 </div></td><td class=\"c x250 y15ec w46 h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x258 y15ed w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x251 y15ed w46 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,999,948 </div></td><td class=\"c x252 y15ed w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15ed w4d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,997,778 </div></td><td class=\"c x254 y15ed w46 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,062,904 </div></td><td class=\"c x255 y15ed w47 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,243,070 </div></td><td class=\"c x256 y15ed w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15ed w47 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">990,7<span class=\"ls2\">59</span> </div></td><td class=\"c x250 y15ed w46 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,4<span class=\"ls2\">59</span> </div></td></tr><tr><td class=\"c x258 y15ee w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x251 y15ee w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,633,744 </div></td><td class=\"c x252 y15ee w47 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,821,985 </div></td><td class=\"c x253 y15ee w4d h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15ee w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15ee w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15ee w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15ee w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x250 y15ee w46 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x251 y15ef w46 h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">490,494,239 </div></td><td class=\"c x252 y15ef w47 h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">373,684,624 </div></td><td class=\"c x253 y15ef w4d h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">134,171,886 </div></td><td class=\"c x254 y15ef w46 h12\"><div class=\"t m0 x1b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">88,759,165 </div></td><td class=\"c x255 y15ef w47 h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">142,740,089 </div></td><td class=\"c x256 y15ef w46 h12\"><div class=\"t m0 x1b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">30,204,921 </div></td><td class=\"c x257 y15ef w47 h12\"><div class=\"t m0 x19 hc y54e ff5 fs0 fc0 sc0 ls2 ws0\">9,662<span class=\"ls0\">,</span>522<span class=\"ls0\"> </span></div></td><td class=\"c x250 y15ef w46 h12\"><div class=\"t m0 x3b hc y54e ff5 fs0 fc0 sc0 ls2 ws0\">1,269,717<span class=\"ls0\">,</span>446<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x258 y15f0 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x258 y15f1 w89 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x251 y15f1 w46 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(153,013,859) </div></td><td class=\"c x252 y15f1 w47 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(47,780,255) </div></td><td class=\"c x253 y15f1 w4d h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,900,000) </div></td><td class=\"c x254 y15f1 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,615,417) </div></td><td class=\"c x255 y15f1 w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x256 y15f1 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f1 w47 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(740,054) </div></td><td class=\"c x250 y15f1 w46 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td></tr><tr><td class=\"c x258 y15f2 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x251 y15f2 w46 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(451,325,274) </div></td><td class=\"c x252 y15f2 w47 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,440,180) </div></td><td class=\"c x253 y15f2 w4d h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(103,229,830) </div></td><td class=\"c x254 y15f2 w46 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,735,707) </div></td><td class=\"c x255 y15f2 w47 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,072,215) </div></td><td class=\"c x256 y15f2 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f2 w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,241,526) </div></td><td class=\"c x250 y15f2 w46 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(849,044,732) </div></td></tr><tr><td class=\"c x258 y15f3 w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue <span class=\"ff5\"> </span></div></td><td class=\"c x251 y15f3 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,874,750) </div></td><td class=\"c x252 y15f3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15f3 w4d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,749,501) </div></td><td class=\"c x254 y15f3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15f3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15f3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f3 w47 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(157,794) </div></td><td class=\"c x250 y15f3 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td></tr><tr><td class=\"c x167 y15f4 w166 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y15f5 w17a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">held for sale<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y15f6 w46 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,509,029) </div></td><td class=\"c x252 y15f6 w47 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,022,530) </div></td><td class=\"c x253 y15f6 w4d h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15f6 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,109,812) </div></td><td class=\"c x255 y15f6 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15f6 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f6 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x250 y15f6 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls56 ws0\">(4<span class=\"ls0\">0,<span class=\"ls2\">641</span>,<span class=\"ls2\">371</span></span><span class=\"ls0\">) </span></div></td></tr><tr><td class=\"c x258 y15f7 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x251 y15f7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y15f7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15f7 w4d h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15f7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15f7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15f7 w46 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y15f7 w47 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(281,111) </div></td><td class=\"c x250 y15f7 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td></td><td class=\"c x251 y15f8 w46 h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls56 ws0\">(6<span class=\"ls0\">25,722,912</span><span class=\"ls0\">) </span></div></td><td class=\"c x252 y15f8 w47 h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(231,242,965) </div></td><td class=\"c x253 y15f8 w4d h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(122,879,331) </div></td><td class=\"c x254 y15f8 w46 h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(121,460,936) </div></td><td class=\"c x255 y15f8 w47 h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,589,409) </div></td><td class=\"c x256 y15f8 w46 h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y15f8 w47 h8\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(5,<span class=\"ls2\">420</span>,<span class=\"ls2\">485</span>) </div></td><td class=\"c x250 y15f8 w46 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,<span class=\"ls2\">15</span>0,<span class=\"ls2\">316</span>,<span class=\"ls2\">038</span>) </div></td></tr><tr><td class=\"c x258 y15f9 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap </div></td><td class=\"c x251 y15f9 w46 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls56 ws0\">(1<span class=\"ls0\">35,228,673</span><span class=\"ls0\">) </span></div></td><td class=\"c x252 y15f9 w47 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">142,441,659 </div></td><td class=\"c x253 y15f9 w4d h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,292,555 </div></td><td class=\"c x254 y15f9 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,701,771) </div></td><td class=\"c x255 y15f9 w47 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,150,680 </div></td><td class=\"c x256 y15f9 w46 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,204,921 </div></td><td class=\"c x257 y15f9 w47 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,242,037 </div></td><td></td></tr><tr><td class=\"c x258 y15fa w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x252 y15fa w47 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,212,986 </div></td><td class=\"c x253 y15fa w4d h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,505,541 </div></td><td class=\"c x254 y15fa w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,196,230) </div></td><td class=\"c x255 y15fa w47 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">104,954,4<span class=\"ls2\">50</span> </div></td><td class=\"c x256 y15fa w46 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">115,159,371 </div></td><td class=\"c x257 y15fa w47 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\">9<span class=\"lsd\">,4</span></span>01<span class=\"ls0\">,</span>408<span class=\"ls0\"> </span></div></td><td></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024 <table class=\"s w17b h103\" id=\"_7210f864-ca21-44d8-858f-f76db5076ebe\"><tr><td></td><td></td><td></td><td></td><td class=\"c x25b y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x25c y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x25d y15fb w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x25e y15fc w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x25f y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x260 y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x261 y15fc w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x262 y15fc w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x263 y15fc w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x264 y15fc w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x265 y15fd w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x266 y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x267 y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x268 y15fd w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x262 y15fd w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x269 y15fd w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x26a y15fd w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x26b y15fe w92 h64\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x26c y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26d y15ff w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26e y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26f y15ff wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x270 y15ff w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x271 y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x272 y15ff w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26b y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x273 y1600 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1601 w178 hc6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasury bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y1602 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x26c y1603 w92 h2e\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,175,556 </div></td><td class=\"c x26d y1603 w9 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e y1603 w92 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f y1603 wa h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y1603 w8 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x271 y1603 w92 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1603 w9 h2e\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,661 </div></td><td class=\"c x26b y1603 w92 h2e\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x273 y1604 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x26c y1604 w92 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">44,321,330 </div></td><td class=\"c x26d y1604 w9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">75,168,149 </div></td><td class=\"c x26e y1604 w92 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,279,367 </div></td><td class=\"c x26f y1604 wa h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,275,053 </div></td><td class=\"c x270 y1604 w8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,833,342 </div></td><td class=\"c x271 y1604 w92 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,461 </div></td><td class=\"c x272 y1604 w9 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">447,596 </div></td><td class=\"c x26b y1604 w92 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x273 y1605 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x26c y1605 w92 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,186,831 </div></td><td class=\"c x26d y1605 w9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,727,341 </div></td><td class=\"c x26e y1605 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f y1605 wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">981,008 </div></td><td class=\"c x270 y1605 w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,869,997 </div></td><td class=\"c x271 y1605 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1605 w9 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">692,215 </div></td><td class=\"c x26b y1605 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x273 y1606 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x26c y1606 w92 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">267,587,430 </div></td><td class=\"c x26d y1606 w9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,410,859 </div></td><td class=\"c x26e y1606 w92 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,583,500 </div></td><td class=\"c x26f y1606 wa h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,233,575 </div></td><td class=\"c x270 y1606 w8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,541,540 </div></td><td class=\"c x271 y1606 w92 h6\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1606 w9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,619,819 </div></td><td class=\"c x26b y1606 w92 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x273 y1607 w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x26c y1607 w92 h11\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d y1607 w9 h11\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e y1607 w92 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,485,597 </div></td><td class=\"c x26f y1607 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,237,787 </div></td><td class=\"c x270 y1607 w8 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,265,728 </div></td><td class=\"c x271 y1607 w92 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x272 y1607 w9 h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">385,644 </div></td><td class=\"c x26b y1607 w92 h11\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x273 y1608 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x26c y1608 w92 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,999,420 </div></td><td class=\"c x26d y1608 w9 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e y1608 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f y1608 wa h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y1608 w8 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x271 y1608 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1608 w9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,486 </div></td><td class=\"c x26b y1608 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td></td><td class=\"c x26c y1609 w92 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,270,567 </div></td><td class=\"c x26d y1609 w9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">203,306,349 </div></td><td class=\"c x26e y1609 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,348,464 </div></td><td class=\"c x26f y1609 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">58,727,423 </div></td><td class=\"c x270 y1609 w8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,510,607 </div></td><td class=\"c x271 y1609 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,800 </div></td><td class=\"c x272 y1609 w9 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,236,421 </div></td><td class=\"c x26b y1609 w92 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,055,698,631 </div></td></tr><tr><td class=\"c x273 y160a w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y160b w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x26c y160b w92 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,082,463) </div></td><td class=\"c x26d y160b w9 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(22,708,027) </div></td><td class=\"c x26e y160b w92 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,500,000) </div></td><td class=\"c x26f y160b wa h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,832,264) </div></td><td class=\"c x270 y160b w8 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x271 y160b w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160b w9 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,553,383) </div></td><td class=\"c x26b y160b w92 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td></tr><tr><td class=\"c x273 y160c w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x26c y160c w92 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(373,784,583) </div></td><td class=\"c x26d y160c w9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(193,508,272) </div></td><td class=\"c x26e y160c w92 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(60,885,765) </div></td><td class=\"c x26f y160c wa h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,121,692) </div></td><td class=\"c x270 y160c w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,784,853) </div></td><td class=\"c x271 y160c w92 h6\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160c w9 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,033,584) </div></td><td class=\"c x26b y160c w92 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,118,749) </div></td></tr><tr><td class=\"c x273 y160d w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue <span class=\"ff5\"> </span></div></td><td class=\"c x26c y160d w92 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,194,266) </div></td><td class=\"c x26d y160d w9 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,194,266) </div></td><td class=\"c x26e y160d w92 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,194,266) </div></td><td class=\"c x26f y160d wa h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y160d w8 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x271 y160d w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160d w9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(268,903) </div></td><td class=\"c x26b y160d w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,851,701) </div></td></tr><tr><td></td><td class=\"c x26c y160e w92 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(574,061,312) </div></td><td class=\"c x26d y160e w9 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(221,410,565) </div></td><td class=\"c x26e y160e w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(73,580,031) </div></td><td class=\"c x26f y160e wa h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,953,956) </div></td><td class=\"c x270 y160e w8 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,302,047) </div></td><td class=\"c x271 y160e w92 h7\"><div class=\"t m0 x96 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160e w9 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,855,870) </div></td><td class=\"c x26b y160e w92 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(936,163,781) </div></td></tr><tr><td class=\"c x273 y160f w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap </div></td><td class=\"c x26c y160f w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(42,790,745) </div></td><td class=\"c x26d y160f w9 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(18,104,216) </div></td><td class=\"c x26e y160f w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,768,433 </div></td><td class=\"c x26f y160f wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">25,773,467 </div></td><td class=\"c x270 y160f w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">93,208,560 </div></td><td class=\"c x271 y160f w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,800 </div></td><td class=\"c x272 y160f w9 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(7,619,449) </div></td><td></td></tr><tr><td class=\"c x273 y1610 w89 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x26d y1610 w9 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(60,894,961) </div></td><td class=\"c x26e y1610 w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(49,126,528) </div></td><td class=\"c x26f y1610 wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,353,061) </div></td><td class=\"c x270 y1610 w8 h12\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">69,855,499 </div></td><td class=\"c x271 y1610 w92 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">127,154,299 </div></td><td class=\"c x272 y1610 w9 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,534,850 </div></td><td></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w17c h104\" id=\"_1c583e9f-90b8-4ac1-96de-38cf95ee43fd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x23f y1611 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x240 y1611 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x241 y1611 w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x242 y1612 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x243 y1612 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x244 y1612 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x245 y1612 w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x246 y1612 w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x247 y1612 w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x248 y1612 w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x249 y1613 w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x24a y1613 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24b y1613 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24c y1613 w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x24d y1613 w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24e y1613 w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24f y1613 w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x250 y1614 w46 h64\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x251 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x252 y1615 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x253 y1615 w4d h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x254 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x255 y1615 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x256 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x257 y1615 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x250 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x258 y1616 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1617 w178 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasury bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y1618 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y1619 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,468,368 </div></td><td class=\"c x252 y1619 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1619 w4d h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1619 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1619 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1619 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1619 w47 h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,464 </div></td><td class=\"c x250 y1619 w46 h11\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x258 y161a w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x251 y161a w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">37,511,010 </div></td><td class=\"c x252 y161a w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,242,436 </div></td><td class=\"c x253 y161a w4d h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,925,180 </div></td><td class=\"c x254 y161a w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y161a w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,927,260 </div></td><td class=\"c x256 y161a w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y161a w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,242,097 </div></td><td class=\"c x250 y161a w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x258 y161b w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x251 y161b w46 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">337,223,410 </div></td><td class=\"c x252 y161b w47 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">183,975,533 </div></td><td class=\"c x253 y161b w4d h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,181,530 </div></td><td class=\"c x254 y161b w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,411,687 </div></td><td class=\"c x255 y161b w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,573,832 </div></td><td class=\"c x256 y161b w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,084,019 </div></td><td class=\"c x257 y161b w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,140,451 </div></td><td class=\"c x250 y161b w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x258 y161c w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x251 y161c w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y161c w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y161c w4d h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y161c w46 h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,475,502 </div></td><td class=\"c x255 y161c w47 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,304,218 </div></td><td class=\"c x256 y161c w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,120,902 </div></td><td class=\"c x257 y161c w47 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">354,062 </div></td><td class=\"c x250 y161c w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x258 y161d w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x251 y161d w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,496,952 </div></td><td class=\"c x252 y161d w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y161d w4d h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,997,778 </div></td><td class=\"c x254 y161d w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,062,904 </div></td><td class=\"c x255 y161d w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,243,070 </div></td><td class=\"c x256 y161d w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y161d w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,667,148 </div></td><td class=\"c x250 y161d w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td></td><td class=\"c x251 y161e w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">562,699,740 </div></td><td class=\"c x252 y161e w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">207,217,969 </div></td><td class=\"c x253 y161e w4d h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">51,104,488 </div></td><td class=\"c x254 y161e w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">69,950,093 </div></td><td class=\"c x255 y161e w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">122,048,380 </div></td><td class=\"c x256 y161e w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,204,921 </div></td><td class=\"c x257 y161e w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,406,222 </div></td><td class=\"c x250 y161e w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,047,631,813 </div></td></tr><tr><td class=\"c x258 y161f w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x258 y1620 w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x251 y1620 w46 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(132,802,734) </div></td><td class=\"c x252 y1620 w47 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,000,000) </div></td><td class=\"c x253 y1620 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1620 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,112,325) </div></td><td class=\"c x255 y1620 w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x256 y1620 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1620 w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(439,251) </div></td><td class=\"c x250 y1620 w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td></tr><tr><td class=\"c x258 y1621 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x251 y1621 w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(455,230,901) </div></td><td class=\"c x252 y1621 w47 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,499,928) </div></td><td class=\"c x253 y1621 w4d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(103,229,830) </div></td><td class=\"c x254 y1621 w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,890,678) </div></td><td class=\"c x255 y1621 w47 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,101,400) </div></td><td class=\"c x256 y1621 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1621 w47 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,593,072) </div></td><td class=\"c x250 y1621 w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(852,545,809) </div></td></tr><tr><td class=\"c x258 y1622 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x251 y1622 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y1622 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1622 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1622 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1622 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1622 w46 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y1622 w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(281,111) </div></td><td class=\"c x250 y1622 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td></td><td class=\"c x251 y1623 w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(588,033,635) </div></td><td class=\"c x252 y1623 w47 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(178,499,928) </div></td><td class=\"c x253 y1623 w4d h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(103,229,830) </div></td><td class=\"c x254 y1623 w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(116,003,003) </div></td><td class=\"c x255 y1623 w47 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,618,594) </div></td><td class=\"c x256 y1623 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y1623 w47 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,313,434) </div></td><td class=\"c x250 y1623 w46 h7\"><div class=\"t m0 x32 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,033,698,424) </div></td></tr><tr><td class=\"c x258 y1624 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap  </div></td><td class=\"c x251 y1624 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(25,333,895) </div></td><td class=\"c x252 y1624 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,718,041 </div></td><td class=\"c x253 y1624 w4d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(52,125,342) </div></td><td class=\"c x254 y1624 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(46,052,910) </div></td><td class=\"c x255 y1624 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">98,429,786 </div></td><td class=\"c x256 y1624 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,204,921 </div></td><td class=\"c x257 y1624 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,788 </div></td><td></td></tr><tr><td class=\"c x258 y1625 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x252 y1625 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,384,146 </div></td><td class=\"c x253 y1625 w4d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(48,741,196) </div></td><td class=\"c x254 y1625 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(94,794,106) </div></td><td class=\"c x255 y1625 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,635,680 </div></td><td class=\"c x256 y1625 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,840,601 </div></td><td class=\"c x257 y1625 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,933,389 </div></td><td></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w17c h103\" id=\"_e84f9161-6452-4e86-8a81-570da4e07fb9\"><tr><td></td><td></td><td></td><td></td><td class=\"c x23f y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x240 y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x241 y15fb w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x242 y15fc w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x243 y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x244 y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x245 y15fc w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x246 y15fc w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x247 y15fc w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x248 y15fc w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x249 y15fd w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x24a y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24b y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24c y15fd w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x24d y15fd w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24e y15fd w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24f y15fd w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x250 y15fe w46 h64\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x251 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x252 y15ff w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x253 y15ff w4d h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x254 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x255 y15ff w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x256 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x257 y15ff w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x250 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x258 y1626 w89 h12\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1627 w17d hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y1628 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y1604 w46 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,175,556 </div></td><td class=\"c x252 y1604 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1604 w4d h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1604 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1604 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1604 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1604 w47 h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,734 </div></td><td class=\"c x250 y1604 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x258 y1605 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x251 y1605 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,840,553 </div></td><td class=\"c x252 y1605 w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,727,341 </div></td><td class=\"c x253 y1605 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1605 w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">968,211 </div></td><td class=\"c x255 y1605 w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,869,997 </div></td><td class=\"c x256 y1605 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1605 w47 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">692,022 </div></td><td class=\"c x250 y1605 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x258 y1606 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x251 y1606 w46 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">294,363,354 </div></td><td class=\"c x252 y1606 w47 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">154,718,115 </div></td><td class=\"c x253 y1606 w4d h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,218,511 </div></td><td class=\"c x254 y1606 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,667,059 </div></td><td class=\"c x255 y1606 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,732,381 </div></td><td class=\"c x256 y1606 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1606 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,084,491 </div></td><td class=\"c x250 y1606 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x258 y1607 w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x251 y1607 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y1607 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1607 w4d h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,485,597 </div></td><td class=\"c x254 y1607 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,237,787 </div></td><td class=\"c x255 y1607 w47 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,265,728 </div></td><td class=\"c x256 y1607 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x257 y1607 w47 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">385,644 </div></td><td class=\"c x250 y1607 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x258 y1608 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x251 y1608 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,999,420 </div></td><td class=\"c x252 y1608 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1608 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1608 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1608 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1608 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1608 w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,486 </div></td><td class=\"c x250 y1608 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td></td><td class=\"c x251 y1609 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">507,378,883 </div></td><td class=\"c x252 y1609 w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">158,445,456 </div></td><td class=\"c x253 y1609 w4d h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,704,108 </div></td><td class=\"c x254 y1609 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">51,873,057 </div></td><td class=\"c x255 y1609 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">43,868,106 </div></td><td class=\"c x256 y1609 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x257 y1609 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,240,377 </div></td><td class=\"c x250 y1609 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">864,400,326 </div></td></tr><tr><td class=\"c x258 y160a w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x258 y160b w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x251 y160b w46 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(154,366,529) </div></td><td class=\"c x252 y160b w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y160b w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y160b w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,604,197) </div></td><td class=\"c x255 y160b w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x256 y160b w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y160b w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,241,206) </div></td><td class=\"c x250 y160b w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(168,729,126) </div></td></tr><tr><td class=\"c x258 y160c w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x251 y160c w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(375,590,618) </div></td><td class=\"c x252 y160c w47 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(193,552,423) </div></td><td class=\"c x253 y160c w4d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(60,985,306) </div></td><td class=\"c x254 y160c w46 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,121,692) </div></td><td class=\"c x255 y160c w47 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,784,853) </div></td><td class=\"c x256 y160c w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y160c w47 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,656,165) </div></td><td class=\"c x250 y160c w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,691,057) </div></td></tr><tr><td></td><td class=\"c x251 y1629 w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(529,957,147) </div></td><td class=\"c x252 y1629 w47 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(193,552,423) </div></td><td class=\"c x253 y1629 w4d h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(60,985,306) </div></td><td class=\"c x254 y1629 w46 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(31,725,889) </div></td><td class=\"c x255 y1629 w47 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,302,047) </div></td><td class=\"c x256 y1629 w46 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1629 w47 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,897,371) </div></td><td class=\"c x250 y1629 w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(848,420,183) </div></td></tr><tr><td class=\"c x258 y160f w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap  </div></td><td class=\"c x251 y160f w46 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(22,578,264) </div></td><td class=\"c x252 y160f w47 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(35,106,967) </div></td><td class=\"c x253 y160f w4d h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,281,198) </div></td><td class=\"c x254 y160f w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,147,168 </div></td><td class=\"c x255 y160f w47 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,566,059 </div></td><td class=\"c x256 y160f w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x257 y160f w47 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,656,994) </div></td><td></td></tr><tr><td class=\"c x258 y1610 w89 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x252 y1610 w47 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(57,685,231) </div></td><td class=\"c x253 y1610 w4d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(76,966,429) </div></td><td class=\"c x254 y1610 w46 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(56,819,261) </div></td><td class=\"c x255 y1610 w47 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(36,253,202) </div></td><td class=\"c x256 y1610 w46 h12\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,637,137 </div></td><td class=\"c x257 y1610 w47 h12\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,980,143 </div></td><td></td></tr></table>Sensitivity anal<span class=\"_ _1\"></span>ysis for financial instrum<span class=\"_ _1\"></span>ents subject t<span class=\"_ _1\"></span>o interest rate<span class=\"_ _1\"></span> risk<span class=\"_ _6b\"> </span>The tables below depict the ch<span class=\"_ _1\"></span>anges in Economic Value of Equity and Net Interest Income from movement in stressed yield curve<span class=\"_ _2\"></span>s on a<span class=\"_ _6b\"> </span>consolidated <span class=\"_ _1\"></span>basis <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>so<span class=\"_ _2\"></span>lo <span class=\"_ _1\"></span>basis for <span class=\"_ _7\"></span>the end<span class=\"_ _1\"></span> of <span class=\"_ _7\"></span>financial years <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>This <span class=\"_ _1\"></span>analysis <span class=\"_ _1\"></span>assumes that <span class=\"_ _7\"></span>all other <span class=\"_ _7\"></span>variabl<span class=\"_ _2\"></span>es, in <span class=\"_ _7\"></span>particular<span class=\"_ _6b\"> </span>foreign curren<span class=\"_ _1\"></span>cy rates, remain constant. IRRBB is rep<span class=\"_ _1\"></span>orted monthly on a consolidate<span class=\"_ _1\"></span>d basis, however Bank computati<span class=\"_ _1\"></span>ons are calc<span class=\"_ _2\"></span>ulated<span class=\"_ _6b\"> </span>and presented a<span class=\"_ _2\"></span>s at year <span class=\"_ _2\"></span>end. The <span class=\"_ _2\"></span>IRRBB tool <span class=\"_ _2\"></span>is in line <span class=\"_ _2\"></span>with the <span class=\"_ _2\"></span>latest EBA <span class=\"_ _2\"></span>guidelines. Further infor<span class=\"_ _2\"></span>mati<span class=\"_ _2\"></span>on related <span class=\"_ _2\"></span>to the measurement<span class=\"_ _6b\"> </span>of inte<span class=\"_ _1\"></span>rest <span class=\"_ _1\"></span>rate risk <span class=\"_ _1\"></span>can <span class=\"_ _1\"></span>be located <span class=\"_ _7\"></span>in the Pillar <span class=\"_ _7\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Disclosures <span class=\"_ _1\"></span>Report. The <span class=\"_ _7\"></span>impact on <span class=\"_ _1\"></span>EVE and <span class=\"_ _1\"></span>NII resulting<span class=\"_ _1\"></span> from <span class=\"_ _1\"></span>stresses performed on <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>banking book fall within the Group\u2019s risk appetite.<span class=\"_ _6b\"> </span>2025<table class=\"s w17e h105\" id=\"_bf3cda08-6565-47c0-9446-991612f40617\"><tr><td></td><td></td><td class=\"c x274 y162a w17f hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Parallel<span class=\"_ _6b\"> </span></div></td><td class=\"c x275 y162a w180 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x276 y162a w180 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1cc y162b w3b h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Parallel up </div></td><td class=\"c x277 y162c w181 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x278 y162c w182 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">up<span class=\"_ _6b\"> </span></div></td><td class=\"c x279 y162c w181 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ca y162b w3b h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Steepener </div></td><td class=\"c x1cb y162b w3c h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Flattener </div></td></tr><tr><td></td><td class=\"c x1cc y162d w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c7 y162d w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y162d w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c9 y162d w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1ca y162d w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1cb y162d w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x167 y162e w183 h106\"><div class=\"t m0 x144 hc y117f ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity of equity to interest rate<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y162f w184 hb5\"><div class=\"t m0 x144 hc y117f ff5 fs0 fc4 sc0 ls0 ws0\">movements<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1630 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y1630 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,452,528) </div></td><td class=\"c x1c7 y1630 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,277,621 </div></td><td class=\"c x1c8 y1630 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,675,664) </div></td><td class=\"c x1c9 y1630 w3c h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,516 </div></td><td class=\"c x1ca y1630 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,413,957) </div></td><td class=\"c x1cb y1630 w3c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(683,218) </div></td></tr><tr><td class=\"c x16e y1631 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y1631 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,264,667) </div></td><td class=\"c x1c7 y1631 w3c h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,575,281 </div></td><td class=\"c x1c8 y1631 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,549,635) </div></td><td class=\"c x1c9 y1631 w3c h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,108,398 </div></td><td class=\"c x1ca y1631 w3b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(218,440) </div></td><td class=\"c x1cb y1631 w3c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,627,976) </div></td></tr><tr><td class=\"c x16e y1632 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y1632 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,565,800) </div></td><td class=\"c x1c7 y1632 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,723,018 </div></td><td class=\"c x1c8 y1632 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,977,802) </div></td><td class=\"c x1c9 y1632 w3c h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">858,029 </div></td><td class=\"c x1ca y1632 w3b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(916,321) </div></td><td class=\"c x1cb y1632 w3c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(860,564) </div></td></tr><tr><td class=\"c x16e y1633 w1a h2e\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity <span class=\"lsd\">of</span> net interest income to  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls1 ws0\">     <span class=\"ls0\">interest rate movements</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1634 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y1634 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,294,589) </div></td><td class=\"c x1c7 y1634 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,929,018 </div></td><td class=\"c x1c8 y1634 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1634 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1634 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1634 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1635 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y1635 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,835,973) </div></td><td class=\"c x1c7 y1635 w3c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,532,432) </div></td><td class=\"c x1c8 y1635 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1635 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1635 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1635 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1636 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y1636 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,960,235) </div></td><td class=\"c x1c7 y1636 w3c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,958,194) </div></td><td class=\"c x1c8 y1636 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1636 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1636 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1636 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr></table>2024<table class=\"s w185 h107\" id=\"_cbee3e09-71e4-4b99-baa1-dd4468ea3231\"><tr><td></td><td></td><td class=\"c x274 y1637 w17f hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Parallel<span class=\"_ _6b\"> </span></div></td><td class=\"c x275 y1637 w180 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x276 y1637 w180 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1cc y1638 w3b h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Parallel up </div></td><td class=\"c x277 y1639 w181 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x278 y1639 w186 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls9 ws0\">up<span class=\"_ _6b\"> </span></div></td><td class=\"c x279 y1639 w181 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ca y1638 w3b h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Steepener </div></td><td class=\"c x1cb y1638 w3c h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Flattener </div></td></tr><tr><td></td><td class=\"c x1cc y163a w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c7 y163a w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y163a w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c9 y163a w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1ca y163a w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1cb y163a w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x167 y163b w183 h106\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity of equity to interest rate<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y163c w184 hb7\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc4 sc0 ls0 ws0\">movements<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y163d w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y163d w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,306,782) </div></td><td class=\"c x1c7 y163d w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,552,582 </div></td><td class=\"c x1c8 y163d w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,603,126) </div></td><td class=\"c x1c9 y163d w3c h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">396,874 </div></td><td class=\"c x1ca y163d w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953,472) </div></td><td class=\"c x1cb y163d w3c h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">149,469 </div></td></tr><tr><td class=\"c x16e y163e w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y163e w3b h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,932,647) </div></td><td class=\"c x1c7 y163e w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,819,914 </div></td><td class=\"c x1c8 y163e w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,190,952) </div></td><td class=\"c x1c9 y163e w3c h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,514,034 </div></td><td class=\"c x1ca y163e w3b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(685,791) </div></td><td class=\"c x1cb y163e w3c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,925,540) </div></td></tr><tr><td class=\"c x16e y163f w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y163f w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,714,856) </div></td><td class=\"c x1c7 y163f w3c h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,966,945 </div></td><td class=\"c x1c8 y163f w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,141,459) </div></td><td class=\"c x1c9 y163f w3c h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">943,312 </div></td><td class=\"c x1ca y163f w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,525,959) </div></td><td class=\"c x1cb y163f w3c h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(70,262) </div></td></tr><tr><td class=\"c x16e y1640 w1a h42\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity of net interest income to  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls1 ws0\">     <span class=\"ls0\">interest rate movements</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1641 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y1641 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,727,994) </div></td><td class=\"c x1c7 y1641 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,171,399 </div></td><td class=\"c x1c8 y1641 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1641 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1641 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1641 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1642 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y1642 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,706,917) </div></td><td class=\"c x1c7 y1642 w3c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,224,407) </div></td><td class=\"c x1c8 y1642 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1642 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1642 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1642 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1204 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y1204 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,911,200) </div></td><td class=\"c x1c7 y1204 w3c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(440,606)  </div></td><td class=\"c x1c8 y1204 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1204 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1204 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1204 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr></table>The specified size of the<span class=\"_ _1\"></span> interest rate shocks for the Group<span class=\"_ _1\"></span>\u2019s material currencies according to An<span class=\"_ _1\"></span>nex 1 of the EBA Consultati<span class=\"ff1\">on Paper on<span class=\"_ _6b\"> </span></span>Draft Regulatory Technical Standards are as follows (to note that INR is only considered as material currency for Group):<table class=\"s w187 h108\" id=\"_6dfc6a4a-e6c8-4ec7-9d3e-58b06f007268\"><tr><td></td><td></td><td class=\"c x27a y1643 w188 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">EUR<span class=\"_ _6b\"> </span></div></td><td class=\"c x27b y1643 w189 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td><td class=\"c x27c y1643 w18a hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">INR<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x27d y1644 w18b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in basis points<span class=\"_ _6b\"> </span></div></td><td class=\"c x27e y1644 w18b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in basis points<span class=\"_ _6b\"> </span></div></td><td class=\"c x27f y1644 w18b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in basis points<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1645 w2f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Parallel up </div></td><td></td><td class=\"c x16a y1645 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+200 </div></td><td class=\"c x1c9 y1645 wa5 h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+200 </div></td><td class=\"c x280 y1645 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+400 </div></td></tr><tr><td class=\"c x16e y15db w2f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Parallel down </div></td><td></td><td class=\"c x16a y15db w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">200</span> </div></td><td class=\"c x1c9 y15db wa5 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">200</span> </div></td><td class=\"c x280 y15db w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">400</span> </div></td></tr><tr><td class=\"c x16e y1646 w2f h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Short rates up </div></td><td></td><td class=\"c x16a y1646 w2e h8\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+250 </div></td><td class=\"c x1c9 y1646 wa5 h8\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+300 </div></td><td class=\"c x280 y1646 w2e h8\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+500 </div></td></tr><tr><td class=\"c x16e y1647 w2f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Short rates down </div></td><td></td><td class=\"c x16a y1647 w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">250</span> </div></td><td class=\"c x1c9 y1647 wa5 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">300</span> </div></td><td class=\"c x280 y1647 w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">500</span> </div></td></tr><tr><td class=\"c x16e y1648 w2f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Steepener </div></td><td class=\"c x281 y1648 wa4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">short rates down </div></td><td class=\"c x16a y1648 w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">250</span> </div></td><td class=\"c x1c9 y1648 wa5 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">300</span> </div></td><td class=\"c x280 y1648 w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">500</span> </div></td></tr><tr><td></td><td class=\"c x281 y1649 wa4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">long rates down </div></td><td class=\"c x16a y1649 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+100 </div></td><td class=\"c x1c9 y1649 wa5 h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+150 </div></td><td class=\"c x280 y1649 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+300 </div></td></tr><tr><td class=\"c x16e y164a w2f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Flattener </div></td><td class=\"c x281 y164a wa4 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">short rates up </div></td><td class=\"c x16a y164a w2e h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+250 </div></td><td class=\"c x1c9 y164a wa5 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+300 </div></td><td class=\"c x280 y164a w2e h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+500 </div></td></tr><tr><td></td><td class=\"c x281 y164b wa4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">long rates down </div></td><td class=\"c x16a y164b w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">100</span> </div></td><td class=\"c x1c9 y164b wa5 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">150</span> </div></td><td class=\"c x280 y164b w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">300</span> </div></td></tr></table>Credit spread risk in <span class=\"_ _1\"></span>the bankin<span class=\"_ _1\"></span>g book<span class=\"_ _6b\"> </span>Credit Spread Risk in th<span class=\"_ _2\"></span>e Banking Boo<span class=\"_ _2\"></span>k (CSRBB) is defined as \u201crisk driven by <span class=\"_ _2\"></span>changes of the market price fo<span class=\"_ _2\"></span>r credit risk, for<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>liquidity and<span class=\"_ _6b\"> </span></span>for potentially other characteristics of credit-risky instruments, which is not captured by another existing prudential framework such <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>IRRBB <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>by <span class=\"_ _1\"></span>expected <span class=\"_ _7\"></span>credit/(jump-<span class=\"ls10\">to</span>-<span class=\"ff3\">) defaul<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>risk. CSRBB <span class=\"_ _7\"></span>captures <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>risk of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument\u2019s <span class=\"_ _7\"></span>changing <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>pread <span class=\"_ _7\"></span>while <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>suming <span class=\"_ _7\"></span>the s<span class=\"_ _1\"></span>ame<span class=\"_ _6b\"> </span></span>level of creditworthiness, i.e. how the credit spre<span class=\"_ _1\"></span>ad is moving within a certain rating/PD range\u201d.<span class=\"ff1\"> </span>EBA <span class=\"_ _4\"></span>Guidelines <span class=\"_ _4\"></span>define <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>spread <span class=\"_ _4\"></span>sensitive <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>\u201cassets, <span class=\"_ _4\"></span>liabilities <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>off<span class=\"_ _2\"></span><span class=\"ff1\">-balance-sheet <span class=\"_ _4\"></span>items <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>non-trading <span class=\"_ _4\"></span>b<span class=\"_ _2\"></span>ook,<span class=\"_ _6b\"> </span></span>which <span class=\"_ _7\"></span>are s<span class=\"_ _1\"></span>ensitive <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redi<span class=\"_ _1\"></span>t s<span class=\"_ _1\"></span>pread <span class=\"_ _1\"></span>changes <span class=\"_ _7\"></span>(exc<span class=\"_ _2\"></span>luding <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>deducted <span class=\"_ _7\"></span>from CET1 <span class=\"_ _7\"></span>capital <span class=\"ff3\">\u2013</span> <span class=\"_ _7\"></span>e.g., <span class=\"_ _1\"></span>real <span class=\"_ _7\"></span>estate <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>ntangible <span class=\"_ _7\"></span>assets or <span class=\"_ _7\"></span>equity<span class=\"_ _6b\"> </span>exposures <span class=\"_ _7\"></span>in the <span class=\"_ _7\"></span>non-<span class=\"ff3\">tradi<span class=\"_ _2\"></span>ng <span class=\"_ _7\"></span>book)\u201d. Furthermore, <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>EBA G<span class=\"_ _1\"></span>uidelines <span class=\"_ _7\"></span>on IRRBB/CSRBB <span class=\"_ _7\"></span>define two <span class=\"_ _7\"></span>primary CS<span class=\"_ _1\"></span>RBB <span class=\"_ _1\"></span>measures: \u201c<span class=\"_ _1\"></span>economic<span class=\"_ _6b\"> </span></span>value <span class=\"_ _7\"></span>(EV<span class=\"_ _2\"></span>) <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>et <span class=\"_ _7\"></span>interest <span class=\"_ _1\"></span>income <span class=\"_ _7\"></span>(NII) measure<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>plus <span class=\"_ _1\"></span>market <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>changes, <span class=\"_ _1\"></span>applied <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>context<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>sensitivity <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>changes<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>market <span class=\"_ _9\"></span>credit/liquidity <span class=\"_ _8\"></span>spreads\u201d. <span class=\"_ _9\"> </span>As <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>uch, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>spread <span class=\"_ _9\"></span>risk <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>expected <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>apture<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>effects <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>how <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>per<span class=\"_ _4\"></span><span class=\"ff1\">ceives<span class=\"_ _6b\"> </span></span>valuation and pricing of <span class=\"_ _2\"></span>particular asset class<span class=\"ls18\">es</span><span class=\"ff3\">, and its effects on <span class=\"_ _2\"></span>the institution\u2019s value of the repricing cash flo<span class=\"_ _2\"></span>ws and its contribution<span class=\"_ _6b\"> </span></span>to the interest income and expense from the n<span class=\"_ _1\"></span>on-trading interest <span class=\"_ _2\"></span>sensitive assets<span class=\"_ _1\"></span> and liabilities.<span class=\"_ _6b\"> </span>In terms<span class=\"_ _1\"></span> of the<span class=\"_ _1\"></span> perimeter, CSRBB re<span class=\"_ _1\"></span>lates to cred<span class=\"_ _1\"></span>it risky <span class=\"_ _1\"></span>instruments: (1) that <span class=\"_ _7\"></span>are sensitive to credi<span class=\"_ _1\"></span>t spread changes<span class=\"_ _1\"></span>, (2) for which market<span class=\"_ _6b\"> </span>prices <span class=\"_ _1\"></span>for their credit spre<span class=\"_ _1\"></span>ads are availabl<span class=\"_ _1\"></span>e, (3) whose marke<span class=\"_ _1\"></span>t price spre<span class=\"_ _1\"></span>ad remains within <span class=\"_ _1\"></span>the same level <span class=\"_ _1\"></span>of credit<span class=\"_ _2\"></span>worthiness (i.e. <span class=\"_ _1\"></span>credit<span class=\"_ _6b\"> </span>rating), (4) are <span class=\"_ _2\"></span>not captured <span class=\"_ _2\"></span>in another prudential framewo<span class=\"_ _2\"></span>rk, and (5) <span class=\"_ _2\"></span>that may potentially <span class=\"_ _2\"></span>impact the institution\u2019s <span class=\"_ _2\"></span>income a<span class=\"_ _4\"></span><span class=\"ff1\">nd capital.<span class=\"_ _6b\"> </span></span>In <span class=\"_ _4\"></span>essence, <span class=\"_ _4\"></span>CSRBB <span class=\"_ _8\"></span>originates <span class=\"_ _4\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>banking <span class=\"_ _8\"></span>book <span class=\"_ _4\"></span>items <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>sensitive <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>credit <span class=\"_ _4\"></span>spread <span class=\"_ _8\"></span>ch<span class=\"_ _2\"></span>anges, <span class=\"_ _4\"></span>i.e. <span class=\"_ _8\"></span>whose <span class=\"_ _8\"></span>pricing <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>ma<span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>in<span class=\"_ _6b\"> </span>relation to a liquid market whereby marke<span class=\"_ _1\"></span>t participants determine the market price for credit risk factoring in a market liquidity spread<span class=\"_ _6b\"> </span>depending <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>liquid <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>market <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>item, <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>poten<span class=\"_ _2\"></span>tially <span class=\"_ _4\"></span>impact <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>institutions <span class=\"_ _4\"></span>income <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>capital.<span class=\"_ _6b\"> </span>Therefore, in regard to the perimeter, at a minimum the fai<span class=\"_ _1\"></span>r value instruments are expected to fall within the scope of CSRBB<span class=\"_ _2\"></span>.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>examining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>portfolio <span class=\"_ _4\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>purpose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>CSRBB, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onside<span class=\"_ _1\"></span>rs <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>instru<span class=\"_ _1\"></span>ments <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>CSRBB: <span class=\"_ _8\"></span>(1) <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>instruments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>cost, <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>includes <span class=\"_ _8\"></span>bonds <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>treasury <span class=\"_ _8\"></span>bills; <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>(2)<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>instruments<span class=\"_ _6b\"> </span>measured at fair value through other compre<span class=\"_ _1\"></span>hensive income, which includes bonds.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>considers <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>particular <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>alr<span class=\"_ _2\"></span>eady <span class=\"_ _2\"></span>been <span class=\"_ _4\"></span>captured <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>any <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>calculation <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>avoid <span class=\"_ _2\"></span>double <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>untin<span class=\"_ _1\"></span>g. <span class=\"_ _8\"></span>In <span class=\"_ _4\"></span>this<span class=\"_ _6b\"> </span>respect, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>calculation <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>price <span class=\"_ _9\"> </span>risk <span class=\"_ _5\"> </span>(see <span class=\"_ _9\"> </span>Note <span class=\"_ _9\"> </span>4.4.4)  is <span class=\"_ _9\"></span>deemed <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>fully <span class=\"_ _5\"> </span>capture <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>redit <span class=\"_ _9\"> </span>spread <span class=\"_ _9\"> </span>risk <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>respect <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>financial<span class=\"_ _6b\"> </span>instruments measured at fair value.<span class=\"_ _6b\"> </span>Price risk<span class=\"_ _6b\"> </span>The Group is als<span class=\"_ _1\"></span>o exposed to price risk on financial ass<span class=\"_ _1\"></span>ets that arises out of changes in<span class=\"_ _1\"></span> market values. Generally, the<span class=\"_ _1\"></span>se wou<span class=\"_ _2\"></span>ld be factors<span class=\"_ _6b\"> </span>directly related to the issuer\u2019s or exposure<span class=\"_ _1\"></span>\u2019s financial stability and performance. Other p<span class=\"_ _1\"></span>rice risk <span class=\"_ _1\"></span>arises from equi<span class=\"_ _1\"></span>ty investments <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>fair value through<span class=\"_ _1\"></span> profit or l<span class=\"_ _1\"></span>oss. Investments<span class=\"_ _1\"></span> recorded <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alue through<span class=\"_ _6b\"> </span>profit or loss <span class=\"_ _2\"></span>are measured by reference to their <span class=\"_ _2\"></span>market values, ideally in active <span class=\"_ _2\"></span>markets. The financial assets manda<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rily measured at<span class=\"_ _6b\"> </span>fair value through profit o<span class=\"_ _2\"></span>r loss include<span class=\"_ _1\"></span> equity <span class=\"_ _2\"></span>shares in sub-fun<span class=\"_ _2\"></span>ds of a loc<span class=\"_ _2\"></span>al collective investme<span class=\"_ _1\"></span>nt scheme. It <span class=\"_ _2\"></span>is assumed that units held<span class=\"_ _6b\"> </span>in <span class=\"_ _7\"></span>the funds <span class=\"_ _7\"></span>are not <span class=\"_ _7\"></span>easily <span class=\"_ _1\"></span>liquidated, <span class=\"_ _7\"></span>particularly under <span class=\"_ _3c\"></span>s<span class=\"_ _2\"></span>tress, <span class=\"_ _7\"></span>henc<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>these <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nsidered <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>non-high-quality <span class=\"_ _1\"></span>liquid <span class=\"_ _7\"></span>assets.<span class=\"_ _6b\"> </span>Additionally, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>incl<span class=\"_ _2\"></span>ude a <span class=\"_ _4\"></span>mixture <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>high<span class=\"_ _2\"></span>-quality <span class=\"_ _4\"></span>liquid<span class=\"_ _6b\"> </span>assets and non-high-quality liquid assets. All things being equal, the less liquid the ass<span class=\"_ _1\"></span>ets are, the more their suscepti<span class=\"_ _2\"></span>bility to price risk.<span class=\"_ _6b\"> </span>The table below <span class=\"_ _2\"></span>presents the carrying amo<span class=\"_ _2\"></span>unt of the G<span class=\"_ _2\"></span>roup\u2019s and Bank\u2019s <span class=\"_ _2\"></span>financial assets which are <span class=\"_ _2\"></span>deemed to be <span class=\"_ _2\"></span>exposed to pri<span class=\"_ _4\"></span><span class=\"ff1\">ce risk<span class=\"_ _6b\"> </span></span>as at 31 December <span class=\"ls2\">202</span>5 and 2024:<table class=\"s w18c he5\" id=\"_20efa81c-9346-4046-8a5d-e2d702ffde19\"><tr><td></td><td class=\"c x282 y164c wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y164c w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y164d wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y164d wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y164d wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y164d wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y164e wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y164e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y164e wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y164e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y164f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x282 y164f wa8 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x284 y164f wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x283 y164f wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y164f wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1650 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x282 y1650 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x284 y1650 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x283 y1650 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x285 y1650 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y1651 wa6 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y1651 wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1651 wc h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x283 y1651 wa9 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x285 y1651 wc h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr></table>Sensitivity anal<span class=\"_ _1\"></span>ysis for price risk<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _4\"></span>hold <span class=\"_ _4\"></span>portfolios <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>assets <span class=\"_ _4\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _4\"></span>and, <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>such, <span class=\"_ _4\"></span>any <span class=\"_ _8\"></span>movements <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rates <span class=\"_ _4\"></span>have<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>an<span class=\"_ _6b\"> </span>impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>their capital <span class=\"_ _2\"></span>base. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and Bank <span class=\"_ _2\"></span>manage <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>attribu<span class=\"_ _1\"></span>table <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>these portfolios<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>with risk <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>analy<span class=\"lsf\">se<span class=\"_ _2\"></span></span>s. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>this<span class=\"_ _6b\"> </span>respect, <span class=\"_ _4\"></span>a <span class=\"_ _9\"></span>10% <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncrease <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>mark<span class=\"_ _2\"></span>et <span class=\"_ _4\"></span>price, <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>fair <span class=\"_ _8\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>aboveme<span class=\"_ _2\"></span>ntioned <span class=\"_ _4\"></span>assets, <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>reporting <span class=\"_ _4\"></span>date <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _9\"> </span>have<span class=\"_ _6b\"> </span>increased <span class=\"_ _2\"></span>equity <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>amounts <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>below. <span class=\"_ _4\"></span>This <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nalysis <span class=\"_ _2\"></span>assumes <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>variables, <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>particular <span class=\"_ _2\"></span>intere<span class=\"_ _2\"></span>st<span class=\"_ _6b\"> </span>rates, remain constant<span class=\"lsa\">. </span><table class=\"s w18d h109\" id=\"_7f479d48-f255-497b-9360-0c7e007f32da\"><tr><td></td><td></td><td class=\"c x1c7 y1652 w29 h6\"><div class=\"t m0 x78 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x286 y1652 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td></td><td class=\"c x287 y1653 w18e hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x288 y1653 w18e hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x289 y1654 w18f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on pre-<span class=\"_ _6b\"> </span></div></td><td class=\"c x28a y1654 w190 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">components of<span class=\"_ _6b\"> </span></div></td><td class=\"c x28b y1654 w18f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on pre-<span class=\"_ _6b\"> </span></div></td><td class=\"c x28c y1654 w190 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">components of<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x277 y1655 w191 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">tax profit<span class=\"_ _6b\"> </span></div></td><td class=\"c x28d y1655 w101 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equity<span class=\"_ _6b\"> </span></div></td><td class=\"c x28e y1655 w191 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">tax profit<span class=\"_ _6b\"> </span></div></td><td class=\"c x28f y1655 w101 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equity<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c7 y1656 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x290 y1656 w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y1656 w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y1656 wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1657 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1657 w92 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,467,862 </div></td><td class=\"c x290 y1657 w9 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,525,468 </div></td><td class=\"c x286 y1657 w8 h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">988,222 </div></td><td class=\"c x291 y1657 wa h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,525,468 </div></td></tr><tr><td class=\"c x16e y1658 w7 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1658 w92 h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,869,175 </div></td><td class=\"c x290 y1658 w9 h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,026,510 </div></td><td class=\"c x286 y1658 w8 h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,395,845 </div></td><td class=\"c x291 y1658 wa h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,026,510 </div></td></tr></table>A <span class=\"_ _1\"></span>decrease <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice of <span class=\"_ _7\"></span>securities at <span class=\"_ _7\"></span>the reporting <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>would h<span class=\"_ _1\"></span>ave had <span class=\"_ _7\"></span>an equal <span class=\"_ _1\"></span>but opp<span class=\"_ _1\"></span>osite e<span class=\"_ _1\"></span>ffect to <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>shown above, on the <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis<span class=\"_ _6b\"> </span>that all other variables remain constant.<span class=\"_ _6b\"> </span>Operational risk The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>defines <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>perational <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>loss <span class=\"_ _4\"></span>resulting <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>inadequate <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>failed <span class=\"_ _2\"></span>internal<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>processes, <span class=\"_ _4\"></span>people <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>IT <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>ystems, <span class=\"_ _4\"></span>or<span class=\"_ _6b\"> </span>from <span class=\"_ _4\"></span>external <span class=\"_ _4\"></span>eve<span class=\"_ _2\"></span>nts. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>definition <span class=\"_ _8\"></span>includes <span class=\"_ _4\"></span>legal <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>but <span class=\"_ _4\"></span>exclu<span class=\"_ _2\"></span>des <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>trategic <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>reputational <span class=\"_ _8\"></span>risk. <span class=\"_ _4\"></span>When <span class=\"_ _8\"></span>policie<span class=\"_ _2\"></span>s, <span class=\"_ _8\"></span>processes <span class=\"_ _4\"></span>or<span class=\"_ _6b\"> </span>controls <span class=\"_ _8\"></span>fail <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>perform, <span class=\"_ _8\"></span>there <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>potential <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>b<span class=\"_ _2\"></span>usiness <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>sruption <span class=\"_ _8\"></span>which <span class=\"_ _8\"></span>can <span class=\"_ _9\"></span>lead <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>financial <span class=\"_ _9\"></span>losses. <span class=\"_ _8\"></span>Operational <span class=\"_ _8\"></span>risk <span class=\"_ _9\"> </span>expo<span class=\"_ _2\"></span>sures <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>managed through the implemen<span class=\"_ _1\"></span>tation of a common framework for the<span class=\"_ _1\"></span> identification, assessment, reporting, control and monitoring of<span class=\"_ _6b\"> </span>operational <span class=\"_ _9\"></span>risk. <span class=\"_ _9\"> </span>The <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>inv<span class=\"_ _2\"></span>ested <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>technology <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>manage <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>mitigate <span class=\"_ _9\"> </span>against <span class=\"_ _9\"> </span>operational <span class=\"_ _9\"> </span>risk <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>strong <span class=\"_ _9\"> </span>operational <span class=\"_ _9\"> </span>r<span class=\"_ _4\"></span>isk<span class=\"_ _6b\"> </span>awareness is embedded in the culture of the Group.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>cannot <span class=\"_ _2\"></span>expect <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>eliminate <span class=\"_ _2\"></span>all <span class=\"_ _4\"></span>operational <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>its <span class=\"_ _2\"></span>main <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>maintain <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>uch <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>with<span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>acceptable <span class=\"_ _2\"></span>l<span class=\"_ _4\"></span>evels <span class=\"_ _4\"></span>and<span class=\"_ _6b\"> </span>parameters. <span class=\"_ _1\"></span>Although <span class=\"_ _7\"></span>the prime <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>esponsibility <span class=\"_ _7\"></span>of establishing<span class=\"_ _1\"></span> detailed<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>rocesses <span class=\"_ _1\"></span>to id<span class=\"_ _1\"></span>entify, <span class=\"_ _1\"></span>assess, <span class=\"_ _1\"></span>monitor <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>report operational <span class=\"_ _7\"></span>risks<span class=\"_ _6b\"> </span>in <span class=\"_ _4\"></span>acc<span class=\"_ _2\"></span>ordance <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Operational <span class=\"_ _8\"></span>Risk <span class=\"_ _8\"></span>Ma<span class=\"_ _2\"></span>nagement <span class=\"_ _4\"></span>(\u201cORM\u201d) <span class=\"_ _8\"></span>Po<span class=\"_ _2\"></span>licy, <span class=\"_ _4\"></span>lies <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Business/Support <span class=\"_ _8\"></span>Unit <span class=\"_ _8\"></span>Head <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>appointed<span class=\"_ _6b\"> </span>Operational Risk <span class=\"_ _2\"></span>Champion in ea<span class=\"_ _2\"></span>ch department, <span class=\"_ _2\"></span>an independent O<span class=\"_ _2\"></span>RM <span class=\"_ _2\"></span>Unit within <span class=\"_ _2\"></span>Risk Management Group <span class=\"_ _2\"></span>and a <span class=\"_ _2\"></span>Senior <span class=\"_ _2\"></span>Management<span class=\"_ _6b\"> </span>ORM<span class=\"ls0\">  Committee  exist <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>overse<span class=\"_ _1\"></span>e  and <span class=\"_ _6\"> </span>embed  the <span class=\"_ _6\"> </span>operational  risk <span class=\"_ _6\"> </span>culture  within <span class=\"_ _6\"> </span>the  Group. <span class=\"_ _6\"> </span>Each  of <span class=\"_ _6\"> </span>the  respective  roles <span class=\"_ _6\"> </span>and<span class=\"_ _6b\"> </span></span>responsibilities are covered under the Group ORM Policy which was ap<span class=\"_ _1\"></span>proved by the Board. The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>maintains <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _1\"></span>operational <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>management <span class=\"_ _1\"></span>system th<span class=\"_ _1\"></span>at facilitate<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>the re<span class=\"_ _1\"></span>cording of: <span class=\"_ _7\"></span>operational risk <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>ncidents, <span class=\"_ _7\"></span>the ro<span class=\"_ _2\"></span>ot <span class=\"_ _1\"></span>causes<span class=\"_ _6b\"> </span>of <span class=\"_ _8\"></span>incidents, <span class=\"_ _8\"></span>and, <span class=\"_ _8\"></span>where <span class=\"_ _8\"></span>ap<span class=\"_ _2\"></span>propriate, <span class=\"_ _8\"></span>action <span class=\"_ _8\"></span>plans <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>correct <span class=\"_ _8\"></span>inciden<span class=\"_ _1\"></span>ts <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>prevent <span class=\"_ _4\"></span>fut<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>recurr<span class=\"_ _2\"></span>ences. <span class=\"_ _4\"></span>The <span class=\"_ _9\"></span>ORM<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>Unit <span class=\"_ _8\"></span>assesses <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>identified re<span class=\"_ _1\"></span>ported operational <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk e<span class=\"_ _1\"></span>xposure and<span class=\"_ _1\"></span> recommends <span class=\"_ _1\"></span>measures to <span class=\"_ _1\"></span>manage <span class=\"_ _1\"></span>and mitigate s<span class=\"_ _1\"></span>uch risks. <span class=\"_ _1\"></span>Any sign<span class=\"_ _1\"></span>ificant operational<span class=\"_ _6b\"> </span>lapses are escalated and discussed in ORM Committee for review of corrective measures to be eventually conside<span class=\"_ _1\"></span>re<span class=\"_ _2\"></span><span class=\"ls9\">d.<span class=\"_ _6b\"> </span></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>place <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>enterprise <span class=\"_ _2\"></span>wi<span class=\"_ _2\"></span>de <span class=\"_ _2\"></span>ORM<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>framework <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>measure, <span class=\"_ _2\"></span>control, <span class=\"_ _4\"></span>improve <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>monitor <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>operational <span class=\"_ _4\"></span>risks <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>organisation faces. The Grou<span class=\"_ _2\"></span>p states its to<span class=\"_ _2\"></span>lerance for Operational <span class=\"_ _2\"></span>Risk in the Group <span class=\"_ _2\"></span>Risk Appetite Framework <span class=\"_ _2\"></span>and performance <span class=\"_ _2\"></span>agai<span class=\"_ _2\"></span>nst<span class=\"_ _6b\"> </span>this metric is tracked by the ORM Committee and BRC.<span class=\"_ _6b\"> </span>As <span class=\"_ _8\"></span>part <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>E<span class=\"_ _2\"></span>nterprise <span class=\"_ _4\"></span>Risk <span class=\"_ _9\"></span>Management <span class=\"_ _8\"></span>Framework <span class=\"_ _8\"></span>(\u201cERM\u201d), <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _9\"></span>maintains <span class=\"_ _4\"></span>a <span class=\"_ _9\"></span>Business <span class=\"_ _8\"></span>Co<span class=\"_ _2\"></span>ntinu<span class=\"_ _1\"></span>ity <span class=\"_ _8\"></span>Management <span class=\"_ _8\"></span>Pro<span class=\"_ _2\"></span>gram<span class=\"_ _6b\"> </span>(\u201cBCM\u201d). T<span class=\"_ _2\"></span>he BCM <span class=\"_ _2\"></span>addresses t<span class=\"_ _2\"></span>he set <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>operational risks <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>environmental <span class=\"_ _2\"></span>factors or <span class=\"_ _2\"></span>poor <span class=\"_ _2\"></span>operational controls <span class=\"_ _2\"></span>raise <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>po<span class=\"_ _2\"></span><span class=\"ff1\">te<span class=\"_ _2\"></span>ntial<span class=\"_ _6b\"> </span></span>f<span class=\"ff3\">or <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>damage <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Gr<span class=\"_ _2\"></span>oup\u2019s <span class=\"_ _4\"></span>operations <span class=\"_ _8\"></span>(including <span class=\"_ _8\"></span>peo<span class=\"_ _2\"></span>ple, <span class=\"_ _4\"></span>information, <span class=\"_ _8\"></span>infrastructure <span class=\"_ _9\"></span>and <span class=\"_ _4\"></span>premises). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>objectives <span class=\"_ _8\"></span>o<span class=\"_ _4\"></span></span>f <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>programme <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>protect <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>employees, <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>eputation; <span class=\"_ _2\"></span>ensure <span class=\"_ _2\"></span>availability <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>services; <span class=\"_ _2\"></span>identify <span class=\"_ _2\"></span>responsibilities; <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>meet<span class=\"_ _6b\"> </span>stakeholders\u2019 <span class=\"_ _5\"> </span>expectations. <span class=\"_ _5\"> </span>Critical  sys<span class=\"_ _1\"></span>tems <span class=\"_ _5\"> </span>and <span class=\"_ _5\"> </span>procedures  are <span class=\"_ _5\"> </span>regularly <span class=\"_ _5\"> </span>tested, <span class=\"_ _5\"> </span>to  en<span class=\"_ _1\"></span>sure <span class=\"_ _5\"> </span>continued <span class=\"_ _5\"> </span>improvement <span class=\"_ _5\"> </span>and  ongoing<span class=\"_ _6b\"> </span>operation following a business continuity e<span class=\"_ _1\"></span>vent. Two key components of <span class=\"_ _2\"></span>operational risk are IT risk and legal risk. I<span class=\"_ _2\"></span>n view of <span class=\"_ _2\"></span>the importance to monitor and mitigate both ris<span class=\"_ _2\"></span>ks they <span class=\"_ _2\"></span>are<span class=\"_ _6b\"> </span>considered separately below.<span class=\"_ _6b\"> </span>IT risk<span class=\"_ _6b\"> </span>Information <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>echnology <span class=\"_ _8\"></span>(\u201cIT\u201d) <span class=\"_ _9\"></span>risk <span class=\"_ _8\"></span>comes <span class=\"_ _9\"></span>about <span class=\"_ _8\"></span>as <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>result <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>ternal <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>external <span class=\"_ _8\"></span>events <span class=\"_ _9\"></span>arising <span class=\"_ _9\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>use <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>and <span class=\"_ _8\"></span>change<span class=\"_ _4\"></span><span class=\"ff1\">s <span class=\"_ _9\"></span>to<span class=\"_ _6b\"> </span></span>technology that <span class=\"_ _2\"></span>supports b<span class=\"_ _2\"></span>usiness processes. <span class=\"_ _2\"></span>Risks arise <span class=\"_ _2\"></span>due to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>potential impact <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>business pro<span class=\"_ _2\"></span>cesses<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>from threats <span class=\"_ _2\"></span>in th<span class=\"_ _4\"></span>e g<span class=\"_ _2\"></span>eneral<span class=\"_ _6b\"> </span>security <span class=\"_ _4\"></span>la<span class=\"_ _2\"></span>ndscape. <span class=\"_ _8\"></span>Inadequate <span class=\"_ _8\"></span>information <span class=\"_ _9\"></span>technology <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>processing, <span class=\"_ _8\"></span>inadequate <span class=\"_ _8\"></span>IT <span class=\"_ _9\"></span>strategy <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>policy <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>inadequate <span class=\"_ _8\"></span>use <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>Group\u2019s information technology may all increase<span class=\"_ _1\"></span> IT risk beyond levels that are acceptable to the organisation.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>IT <span class=\"_ _8\"></span>Steering <span class=\"_ _4\"></span>Co<span class=\"_ _2\"></span>mmittee, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>main <span class=\"_ _8\"></span>aim <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>ensure <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>strategic <span class=\"_ _8\"></span>decisions <span class=\"_ _8\"></span>relating <span class=\"_ _4\"></span>to <span class=\"_ _9\"></span>IT <span class=\"_ _4\"></span>(including<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>cyber<span class=\"_ _6b\"> </span>security) are aligned with the overall Group<span class=\"_ _1\"></span>\u2019s business strategy. The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>adopts <span class=\"_ _4\"></span>various <span class=\"_ _8\"></span>measures <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>manage <span class=\"_ _8\"></span>IT <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>strives <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>keep <span class=\"_ _8\"></span>up <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>date <span class=\"_ _8\"></span>with <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>changes <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>developments <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>I<span class=\"_ _4\"></span><span class=\"ls59\">T<span class=\"_ _6b\"> </span></span>environment. The Group i<span class=\"_ _2\"></span>s also constantly on t<span class=\"_ _2\"></span>he look<span class=\"_ _2\"></span>-out for new<span class=\"_ _2\"></span> risks and vulnerabilities wit<span class=\"_ _2\"></span>h the aim to <span class=\"_ _2\"></span>safeguard the <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>Group against these risks. The <span class=\"_ _9\"></span>Group <span class=\"_ _9\"></span>has <span class=\"_ _9\"></span>well <span class=\"_ _9\"> </span>established <span class=\"_ _9\"></span>policies <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>procedures <span class=\"_ _9\"></span>aimed <span class=\"_ _9\"> </span>at <span class=\"_ _9\"> </span>regulating <span class=\"_ _9\"></span>the <span class=\"_ _9\"> </span>use <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>technology <span class=\"_ _9\"> </span>assets <span class=\"_ _9\"> </span>which, <span class=\"_ _9\"> </span>amongst <span class=\"_ _9\"> </span>others<span class=\"_ _4\"></span><span class=\"ls6\">,<span class=\"_ _6b\"> </span></span>safeguards against information <span class=\"_ _2\"></span>security breaches. The Group al<span class=\"_ _2\"></span>so operates a contingency s<span class=\"_ _2\"></span>ite for systems that <span class=\"_ _2\"></span>are classified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>mission<span class=\"_ _6b\"> </span>critical. The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>is committed <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> ong<span class=\"_ _1\"></span>oing de<span class=\"_ _1\"></span>velopment and <span class=\"_ _1\"></span>testing <span class=\"_ _1\"></span>of its <span class=\"_ _1\"></span>Business <span class=\"_ _1\"></span>Continuity Plan <span class=\"_ _1\"></span>to ens<span class=\"_ _1\"></span>ure awaren<span class=\"_ _1\"></span>ess, relevance and<span class=\"_ _6b\"> </span>effectiveness, and to maintain effective IT controls to redu<span class=\"_ _1\"></span>ce losses caused by system disruption or unauthorised <span class=\"_ _2\"></span>use.<span class=\"_ _6b\"> </span>Legal risk<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>exposed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>legal <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>result <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>different <span class=\"_ _2\"></span>legal <span class=\"_ _2\"></span>syst<span class=\"_ _2\"></span>ems <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>different <span class=\"_ _2\"></span>ju<span class=\"_ _2\"></span>risdi<span class=\"_ _1\"></span>ctions <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>it<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>perates. <span class=\"_ _2\"></span>To<span class=\"_ _6b\"> </span>mitigate this risk, it seeks legal opinions from the jurisdictions in which it intends to operate, in order to ascertain its potential liabilities<span class=\"_ _6b\"> </span>when doing business there, including<span class=\"_ _1\"></span> the extent to which an adverse judgement might result in excessive or punitive damages. With <span class=\"_ _2\"></span>reference to <span class=\"_ _2\"></span>documentation, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group e<span class=\"_ _2\"></span>ndeavours to<span class=\"_ _2\"></span> ensure <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>transaction detailed <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>diligence <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>carried o<span class=\"_ _4\"></span>ut <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>that documentation is always tailo<span class=\"_ _2\"></span>red to the legal requirements of the jurisdiction in <span class=\"_ _2\"></span>which the transaction takes place by <span class=\"_ _4\"></span>seeking local<span class=\"_ _6b\"> </span>legal advice to ascertain which formalities have to be followed locally to ens<span class=\"_ _1\"></span>ure a valid transaction.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>independent <span class=\"_ _2\"></span>Legal <span class=\"_ _2\"></span>function <span class=\"_ _4\"></span>devoted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>function <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>identifying, <span class=\"_ _2\"></span>assessing, <span class=\"_ _2\"></span>monitoring <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>controlling/mit<span class=\"_ _2\"></span>igating<span class=\"_ _6b\"> </span>the legal risks which the Group is likel<span class=\"_ _1\"></span>y to encounter in its day-<span class=\"ls10\">to<span class=\"_ _2\"></span></span>-day activities<span class=\"_ _1\"></span> across the jurisdictions in which it operates.<span class=\"_ _6b\"> </span>Climate related ris<span class=\"_ _1\"></span>k<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>recognises <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>has <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>responsibility <span class=\"_ _2\"></span>towards <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>environment <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>society <span class=\"_ _2\"></span>beyo<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>legal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>regulatory <span class=\"_ _2\"></span>requirement<span class=\"_ _2\"></span><span class=\"lsf\">s.</span> The<span class=\"_ _6b\"> </span>Group  has  established  a <span class=\"_ _6\"> </span>Board  committee  called  the  Bo<span class=\"_ _2\"></span>ard  Environmen<span class=\"_ _1\"></span>tal,  Soc<span class=\"_ _2\"></span>ial  and  Governance  Committee  (\u201cBESGC\u201d)  and <span class=\"_ _6\"> </span>a<span class=\"_ _6b\"> </span>mana<span class=\"ff3\">gement committee called the Man<span class=\"_ _1\"></span>agement Environmental, Social and Governance Committee (\u201cMESGC\u201d) to oversee<span class=\"_ _1\"></span> its initiatives<span class=\"_ _6b\"> </span></span>and <span class=\"_ _8\"></span>activities <span class=\"_ _9\"> </span>with <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>ESG. <span class=\"_ _9\"></span>These <span class=\"_ _8\"></span>committees <span class=\"_ _9\"></span>have <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>responsibility <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>incorporating <span class=\"_ _9\"></span>ESG <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>nsiderations<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>into <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>Gr<span class=\"_ _2\"></span><span class=\"ff3\">ou<span class=\"_ _2\"></span>p\u2019s<span class=\"_ _6b\"> </span></span>st<span class=\"ls0\">rategy, and governance, risk management and monitoring arrangements.<span class=\"_ _6b\"> </span></span>With respect <span class=\"_ _2\"></span>to th<span class=\"_ _2\"></span>e environmental, <span class=\"_ _2\"></span>social <span class=\"_ _2\"></span>and governance <span class=\"_ _2\"></span>responsibilities applicable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>activities and <span class=\"_ _2\"></span>staff,<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group<span class=\"_ _6b\"> </span></span>prepares <span class=\"_ _7\"></span>annual ESG <span class=\"_ _7\"></span>statistics <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>shared with <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>Ministry <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the Environment, <span class=\"_ _7\"></span>Energy <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>Pub<span class=\"_ _2\"></span>lic <span class=\"_ _7\"></span>Cleanliness, which pu<span class=\"_ _1\"></span>blishes <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hese<span class=\"_ _6b\"> </span>statistics on its website.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>physical <span class=\"_ _7\"></span>risks <span class=\"_ _7\"></span>faced <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>Gr<span class=\"_ _2\"></span>oup\u2019s <span class=\"_ _3c\"></span>borrowers <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>comprised <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>ute <span class=\"_ _3c\"></span>and <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>hronic <span class=\"_ _3c\"></span>ri<span class=\"_ _2\"></span>sks.<span class=\"ff1\"> The <span class=\"_ _7\"></span>acut<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>risks <span class=\"_ _7\"></span>can <span class=\"_ _1\"></span>occur <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>any <span class=\"_ _7\"></span>time, <span class=\"_ _7\"></span>altho<span class=\"_ _2\"></span>ugh<span class=\"_ _6b\"> </span></span>climate <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>make <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>events <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>fr<span class=\"_ _2\"></span>equent. Chronic <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>those <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>persist <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>wo<span class=\"_ _2\"></span>rsen o<span class=\"_ _2\"></span>ver <span class=\"_ _2\"></span>time. <span class=\"_ _2\"></span>Acute <span class=\"_ _2\"></span>physical <span class=\"_ _2\"></span>risks<span class=\"_ _6b\"> </span>can pose <span class=\"_ _2\"></span>an immediate threat <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the financial viability o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>borrower through damage <span class=\"_ _2\"></span>to or los<span class=\"_ _2\"></span>s of <span class=\"_ _2\"></span>assets, loss or <span class=\"_ _2\"></span>limitation<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of access <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>raw <span class=\"_ _2\"></span>materials <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>pow<span class=\"_ _2\"></span>er, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onstraints <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>prevent <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>being a<span class=\"_ _2\"></span>ble <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>perate <span class=\"_ _2\"></span>pro<span class=\"_ _2\"></span>fitably <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>service <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial<span class=\"_ _6b\"> </span>obligations. To a <span class=\"_ _1\"></span>varying e<span class=\"_ _1\"></span>xtent, acute p<span class=\"_ _1\"></span>hysical risks can <span class=\"_ _7\"></span>be mitigated by physi<span class=\"_ _1\"></span>cal defences or <span class=\"_ _1\"></span>by pu<span class=\"_ _1\"></span>rchasing adequate <span class=\"_ _1\"></span>insurance. Chronic<span class=\"_ _6b\"> </span>risks <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>often affect <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>long-<span class=\"ff3\">term viability <span class=\"_ _1\"></span>of a <span class=\"_ _7\"></span>borrower\u2019s busines<span class=\"_ _1\"></span>s if <span class=\"_ _7\"></span>steps ar<span class=\"ff1\">e n<span class=\"_ _1\"></span>ot take<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>to mitigate <span class=\"_ _7\"></span>or adapt <span class=\"_ _7\"></span>to the ri<span class=\"_ _1\"></span>sk. Chronic risks<span class=\"_ _6b\"> </span></span></span>typically <span class=\"_ _7\"></span>take longer <span class=\"_ _7\"></span>to have <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>manifest <span class=\"_ _1\"></span>impact <span class=\"_ _7\"></span>on<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>a b<span class=\"_ _1\"></span>orrower\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>performance <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>so typically <span class=\"_ _7\"></span>impact <span class=\"_ _1\"></span>a b<span class=\"_ _1\"></span>orrower\u2019s <span class=\"_ _1\"></span>ab<span class=\"ff1\">il<span class=\"_ _2\"></span>ity <span class=\"_ _7\"></span>to meet<span class=\"_ _6b\"> </span></span>its <span class=\"_ _2\"></span>long-term <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>ob<span class=\"_ _2\"></span>ligations. Transition <span class=\"_ _2\"></span>risks <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>inherently <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>term <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>effect, <span class=\"_ _4\"></span>either <span class=\"_ _4\"></span>slowly <span class=\"_ _2\"></span>reducing <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>sp<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>econ<span class=\"_ _2\"></span>omic<span class=\"_ _6b\"> </span>activity of <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>impacted secto<span class=\"_ _2\"></span>r or <span class=\"_ _2\"></span>increasing costs <span class=\"_ _2\"></span>(by <span class=\"_ _2\"></span>way of <span class=\"_ _2\"></span>levies, <span class=\"_ _2\"></span>taxes, <span class=\"_ _2\"></span>etc.) making <span class=\"_ _2\"></span>it u<span class=\"_ _2\"></span>nprofitable to <span class=\"_ _2\"></span>operate in <span class=\"_ _2\"></span>affec<span class=\"_ _4\"></span>ted <span class=\"_ _2\"></span>sectors, or<span class=\"_ _6b\"> </span>both. <span class=\"ff3\">Given the Group\u2019s short</span>-dated book, which on average has a tenor of less than one-year, chronic physical risks and transition risks<span class=\"_ _6b\"> </span>are considered to <span class=\"_ _2\"></span>be of <span class=\"_ _2\"></span>limited impact on <span class=\"_ _2\"></span>credit risk. The <span class=\"_ _2\"></span>primary longer<span class=\"_ _2\"></span>-term risk posed <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>Group by climate <span class=\"_ _2\"></span>change is t<span class=\"_ _2\"></span>he need to<span class=\"_ _6b\"> </span>replace <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>usiness <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>might <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>st <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>clients <span class=\"_ _2\"></span>who <span class=\"_ _4\"></span>choose <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>fail <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>make <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>necessary <span class=\"_ _4\"></span>adaptations <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>address <span class=\"_ _4\"></span>climate <span class=\"_ _4\"></span>and<span class=\"_ _6b\"> </span>regulatory change.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>place <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>Busine<span class=\"_ _2\"></span>ss <span class=\"_ _4\"></span>Environment <span class=\"_ _4\"></span>Assessment <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>quantifies <span class=\"_ _4\"></span>bot<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>physical <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>transition <span class=\"_ _8\"></span>risks <span class=\"_ _4\"></span>assoc<span class=\"_ _2\"></span>iated <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>th <span class=\"_ _8\"></span>its<span class=\"_ _6b\"> </span>lending <span class=\"_ _5\"> </span>activities. The <span class=\"_ _5\"> </span>assessment <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>physical <span class=\"_ _5\"> </span>risk <span class=\"_ _5\"> </span>maps <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>geographic <span class=\"_ _5\"> </span>location <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>obligors <span class=\"_ _5\"> </span>to  th<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>ThinkHazard! <span class=\"_ _5\"> </span>(thinkhazar<span class=\"_ _2\"></span>d.org)<span class=\"_ _6b\"> </span>database <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>physical <span class=\"_ _2\"></span>risks. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>location, <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>physical ri<span class=\"_ _2\"></span>sk (<span class=\"_ _2\"></span>up <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>11 <span class=\"_ _2\"></span>risks) is <span class=\"_ _2\"></span>given <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>le<span class=\"_ _2\"></span>vel of <span class=\"_ _2\"></span>severity, <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>level <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>severity<span class=\"_ _6b\"> </span>was mapped <span class=\"_ _2\"></span>to a <span class=\"_ _2\"></span>numeric score, <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>results are <span class=\"_ _2\"></span>aggregated to <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>overall physical risk <span class=\"_ _2\"></span>score for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>pecific location. <span class=\"_ _2\"></span>Transition risk <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>assessed <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>industry <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>taking <span class=\"_ _4\"></span>into <span class=\"_ _2\"></span>acco<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>influencing <span class=\"_ _4\"></span>factors <span class=\"_ _4\"></span>such <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>regulatory <span class=\"_ _2\"></span>expectati<span class=\"_ _2\"></span>ons <span class=\"_ _2\"></span>(both <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>borrower\u2019s<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span></span>Group\u2019s <span class=\"_ _4\"></span>jurisdictions <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>peration), <span class=\"_ _4\"></span>industry <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>search, <span class=\"_ _4\"></span>published <span class=\"_ _8\"></span>transition <span class=\"_ _8\"></span>pathways<span class=\"_ _2\"></span><span class=\"ff1\">, <span class=\"_ _8\"></span>published <span class=\"_ _8\"></span>legislation <span class=\"_ _8\"></span>(such <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Cross <span class=\"_ _8\"></span>Bor<span class=\"_ _2\"></span>der<span class=\"_ _6b\"> </span></span>Adjustment <span class=\"_ _1\"></span>Mechanism) and others<span class=\"_ _1\"></span>. The estimated timeframe<span class=\"_ _1\"></span> within whi<span class=\"_ _1\"></span>ch these factors <span class=\"_ _1\"></span>might <span class=\"_ _1\"></span>affect a p<span class=\"_ _1\"></span>articular i<span class=\"_ _1\"></span>ndustry and <span class=\"_ _1\"></span>whether<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>impact <span class=\"_ _1\"></span>would <span class=\"_ _7\"></span>lead to <span class=\"_ _7\"></span>market <span class=\"_ _1\"></span>growth, <span class=\"_ _7\"></span>have n<span class=\"_ _1\"></span>o <span class=\"_ _1\"></span>impact <span class=\"_ _7\"></span>or lead<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>market <span class=\"_ _1\"></span>shrinkage <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>assessed <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>final <span class=\"_ _7\"></span>transition <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>score <span class=\"_ _1\"></span>allocated.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>developed <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>scoring <span class=\"_ _2\"></span>too<span class=\"_ _2\"></span>l <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>assist <span class=\"_ _2\"></span>relationship <span class=\"_ _2\"></span>managers <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>ass<span class=\"_ _2\"></span>essing <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>climate <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>faced <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>their <span class=\"_ _4\"></span>cli<span class=\"_ _2\"></span>ents. The<span class=\"_ _6b\"> </span>Group is<span class=\"_ _1\"></span> rolling <span class=\"_ _1\"></span>out the <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span>ol so <span class=\"_ _1\"></span>that th<span class=\"_ _1\"></span>e outpu<span class=\"_ _1\"></span>t can <span class=\"_ _1\"></span>be incorporated in<span class=\"_ _1\"></span>to a clie<span class=\"_ _1\"></span>nt\u2019s cred<span class=\"_ _1\"></span>it review <span class=\"_ _1\"></span>to assist <span class=\"_ _1\"></span>in decisi<span class=\"ff1\">on making b<span class=\"_ _1\"></span>y identifying<span class=\"_ _6b\"> </span></span>the potential risks to the Group\u2019s<span class=\"_ _1\"></span> prudential capital arising from climate risk.<span class=\"_ _6b\"> </span>Compliance and fi<span class=\"_ _1\"></span>nancial crime risk<span class=\"_ _6b\"> </span>Compliance <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>rime <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>arise <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span>operational <span class=\"_ _4\"></span>failure, <span class=\"_ _2\"></span>fail<span class=\"_ _2\"></span>ure <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>comply <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>rel<span class=\"_ _2\"></span>evant <span class=\"_ _2\"></span>legislations <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>regu<span class=\"_ _2\"></span>la<span class=\"_ _2\"></span>tions <span class=\"_ _2\"></span><span class=\"ff3\">\u2013<span class=\"_ _6b\"> </span></span>including but not limited to<span class=\"_ _2\"></span>: Anti<span class=\"ff3\">\u2013Money Laundering (\u201cAML\u201d) <span class=\"_ _2\"></span>and Combating the Financing of <span class=\"_ _2\"></span>Terrorism (\u201cCFT\u201d), Sanctions R<span class=\"_ _2\"></span></span>egulations<span class=\"_ _6b\"> </span>and <span class=\"_ _9\"></span>Banking <span class=\"_ _9\"></span>Regulations. <span class=\"_ _9\"></span>The <span class=\"_ _9\"></span>Bank <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>principally <span class=\"_ _9\"> </span>supervised <span class=\"_ _9\"> </span>by <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>MFSA, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>FIAU, <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Central <span class=\"_ _9\"> </span>Bank <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>Malta <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>ensure <span class=\"_ _9\"> </span>fu<span class=\"_ _2\"></span><span class=\"lse\">ll<span class=\"_ _6b\"> </span></span>compliance <span class=\"_ _2\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pplicable <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>egulatory <span class=\"_ _2\"></span>framework. <span class=\"_ _4\"></span>Given <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>regulations <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>continuously <span class=\"_ _2\"></span>u<span class=\"_ _2\"></span>pdated <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>streng<span class=\"_ _2\"></span>thened, <span class=\"_ _4\"></span>this<span class=\"_ _6b\"> </span>area <span class=\"_ _8\"></span>represents <span class=\"_ _9\"></span>an <span class=\"_ _8\"></span>ongoing <span class=\"_ _9\"></span>risk <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>demands <span class=\"_ _9\"></span>substantial <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>sustained <span class=\"_ _8\"></span>effort. <span class=\"_ _9\"></span>Non-c<span class=\"_ _2\"></span>ompliance <span class=\"_ _8\"></span>can <span class=\"_ _9\"> </span>include <span class=\"_ _8\"></span>acts <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>miscondu<span class=\"_ _1\"></span>ct <span class=\"_ _9\"> </span>or<span class=\"_ _6b\"> </span>omissions <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>part <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>its <span class=\"_ _4\"></span>Directo<span class=\"_ _2\"></span>rs <span class=\"_ _4\"></span>and/or <span class=\"_ _4\"></span>officers <span class=\"_ _4\"></span>and/or <span class=\"_ _8\"></span>representatives <span class=\"_ _4\"></span>overseas, <span class=\"_ _4\"></span>even <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>m<span class=\"_ _2\"></span>atters <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>u<span class=\"_ _2\"></span>nrelated <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>their<span class=\"_ _6b\"> </span>mandate or position within <span class=\"_ _2\"></span>the Group. The impact <span class=\"_ _2\"></span>to the Group fo<span class=\"_ _2\"></span>r non<span class=\"_ _2\"></span>-compliance with the applicable regulations c<span class=\"_ _2\"></span>an be substantial,<span class=\"_ _6b\"> </span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>ithdrawal <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>Banking <span class=\"_ _9\"></span>license <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>formal <span class=\"_ _9\"></span>enforcement <span class=\"_ _4\"></span>actions, <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>netary <span class=\"_ _4\"></span>penalties, <span class=\"_ _8\"></span>informal <span class=\"_ _8\"></span>en<span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rcement <span class=\"_ _4\"></span>actions, <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span>enhanced <span class=\"_ _4\"></span>supervisory <span class=\"_ _8\"></span>monitoring. <span class=\"_ _8\"></span>All <span class=\"_ _8\"></span>employees, <span class=\"_ _8\"></span>officers <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>irectors <span class=\"_ _4\"></span>have <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>responsibility <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>conduct <span class=\"_ _8\"></span>business <span class=\"_ _8\"></span>ethically <span class=\"_ _4\"></span>an<span class=\"_ _4\"></span>d <span class=\"_ _8\"></span>with<span class=\"_ _6b\"> </span>integrity, in line with Bank\u2019s Compliance Manual and related policies. In addition to business owners<span class=\"_ _2\"></span><span class=\"ff1\">, the 2<span class=\"_ _6b\"> </span></span>nd line of Defence, that is the<span class=\"_ _6b\"> </span>Compliance Department and the Third line (Internal Audi<span class=\"_ _1\"></span>t) are tasked with ensuring that this risk is addressed.<span class=\"_ _6b\"> </span>To <span class=\"_ _2\"></span>this purpose, <span class=\"_ _2\"></span>detailed AML, <span class=\"_ _2\"></span>CFT <span class=\"_ _2\"></span>and fra<span class=\"_ _2\"></span>ud documentation <span class=\"_ _2\"></span>policies an<span class=\"_ _2\"></span>d procedures, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>robust Cu<span class=\"_ _2\"></span>stomer Acceptance <span class=\"_ _2\"></span>Policy as <span class=\"_ _2\"></span>we<span class=\"_ _4\"></span>ll <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>strong <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>versight <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>Board <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Management <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>een <span class=\"_ _2\"></span>devised. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>policies <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>procedures <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>updated <span class=\"_ _4\"></span>regularly <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span><span class=\"ff1 ls59\">o<span class=\"_ _6b\"> </span></span>reflect the latest changes in regulations, legislation and re<span class=\"_ _1\"></span>lated guidance. The <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>uses <span class=\"_ _7\"></span>q<span class=\"_ _2\"></span>ualitati<span class=\"_ _1\"></span>ve <span class=\"_ _1\"></span>research <span class=\"_ _1\"></span>tools <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>assess <span class=\"_ _7\"></span>the adeq<span class=\"_ _1\"></span>uacy <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>prospective <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>lients <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>transactions <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>implemented <span class=\"_ _1\"></span>AML software<span class=\"_ _6b\"> </span>for <span class=\"_ _2\"></span>the screening of <span class=\"_ _2\"></span>incoming and <span class=\"_ _2\"></span>outgoing messages an<span class=\"_ _2\"></span>d payments <span class=\"_ _2\"></span>as well <span class=\"_ _2\"></span>as rating o<span class=\"_ _2\"></span>f corporate <span class=\"_ _2\"></span>and business <span class=\"_ _2\"></span>relationships<span class=\"_ _2\"></span>. Thro<span class=\"_ _2\"></span>ugh<span class=\"_ _6b\"> </span>these <span class=\"_ _4\"></span>procedures, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>able <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>identify <span class=\"_ _4\"></span>transactions <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>clients <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>pose <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>higher <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>compared <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>others. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncl<span class=\"_ _2\"></span>ude<span class=\"_ _6b\"> </span>\u2018politically e<span class=\"_ _1\"></span>xposed persons<span class=\"_ _1\"></span>\u2019, clients an<span class=\"_ _1\"></span>d transactions d<span class=\"_ _1\"></span>eriving from <span class=\"_ _1\"></span>non<span class=\"ff1\">-co<span class=\"_ _2\"></span>mpliant <span class=\"_ _7\"></span>jurisdictions and correspondent b<span class=\"_ _1\"></span>anking. In add<span class=\"_ _1\"></span>ition,<span class=\"_ _6b\"> </span></span>reputational ri<span class=\"_ _2\"></span>sk i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>indirectly <span class=\"_ _2\"></span>mitigated <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>setting <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>country <span class=\"_ _2\"></span>limits. <span class=\"_ _2\"></span>Some o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>criteria <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>setting <span class=\"_ _2\"></span>up<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>transaction<span class=\"_ _6b\"> </span>limit <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>particular <span class=\"_ _2\"></span>cou<span class=\"_ _2\"></span>ntries <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>closely <span class=\"_ _2\"></span>related <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>reputational <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>issues <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>lating <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>political <span class=\"_ _4\"></span>environment <span class=\"_ _2\"></span>such <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>fairness <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>frequency <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>election <span class=\"_ _2\"></span>processes <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>access <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>power<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>effectiveness <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>reforming <span class=\"_ _4\"></span>political <span class=\"_ _4\"></span>systems <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>impleme<span class=\"_ _2\"></span>nti<span class=\"_ _2\"></span>ng<span class=\"_ _6b\"> </span>economic agendas.<span class=\"_ _6b\"> </span>The Group also conducts extensive training on sanctions, AML and CFT Regul<span class=\"_ _1\"></span>ations and Policies.<span class=\"_ _6b\"> </span>Conduct risk<span class=\"_ _6b\"> </span>Conduct ris<span class=\"_ _1\"></span>k is <span class=\"_ _1\"></span>defined as <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>current or p<span class=\"_ _1\"></span>rospective <span class=\"_ _1\"></span>risk of losse<span class=\"_ _1\"></span>s to an<span class=\"_ _1\"></span> insti<span class=\"_ _1\"></span>tution ari<span class=\"_ _1\"></span>sing from in<span class=\"_ _1\"></span>appropriate supply <span class=\"_ _1\"></span>of financial services<span class=\"_ _6b\"> </span>including <span class=\"_ _7\"></span>cases of <span class=\"_ _7\"></span>wilful <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>negligent mis<span class=\"_ _1\"></span>conduct. <span class=\"_ _1\"></span>Conduct <span class=\"_ _7\"></span>risk covers <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>wide <span class=\"_ _7\"></span>range of <span class=\"_ _7\"></span>issues <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>ma<span class=\"_ _2\"></span>y <span class=\"_ _7\"></span>arise from <span class=\"_ _1\"></span>many <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>usiness <span class=\"_ _7\"></span>processes<span class=\"_ _6b\"> </span>and products. Examples o<span class=\"_ _2\"></span>f conduct risk are: collusion, market man<span class=\"_ _2\"></span>ipulation, overcharging customers or <span class=\"_ _2\"></span>not treating them fairl<span class=\"_ _2\"></span>y, <span class=\"_ _2\"></span>selling<span class=\"_ _6b\"> </span>complex products <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> u<span class=\"_ _1\"></span>nsophisticated clients, <span class=\"_ _1\"></span>setting <span class=\"_ _1\"></span>overly aggressive sale<span class=\"_ _1\"></span>s targets, an<span class=\"_ _1\"></span>d failure to manage <span class=\"_ _1\"></span>conflicts of <span class=\"_ _1\"></span>interest, amongs<span class=\"_ _1\"></span>t<span class=\"_ _6b\"> </span>others. An employee\u2019s misconduct may lead to not only material losses but als<span class=\"_ _1\"></span>o reputational damage.<span class=\"_ _6b\"> </span>The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>promotes <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>culture <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>openness, <span class=\"_ _8\"></span>transparency <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>fairness <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>both <span class=\"_ _9\"></span>employee-employee <span class=\"_ _9\"></span>and <span class=\"_ _4\"></span>em<span class=\"_ _2\"></span>ployee-client<span class=\"_ _6b\"> </span>interactions <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>addition <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>having <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>place <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>polici<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>procedures <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>govern <span class=\"_ _2\"></span>conduct <span class=\"_ _4\"></span>risk. <span class=\"_ _2\"></span>Such <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>ntrols <span class=\"_ _2\"></span>include<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>prod<span class=\"_ _2\"></span>uct<span class=\"_ _6b\"> </span>design and approval processes, client selection criteria, treating customers fairly guidelines, employee conduct policies and<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>others. The<span class=\"_ _6b\"> </span>Group also ensures <span class=\"_ _2\"></span>that there ar<span class=\"_ _2\"></span>e adequate controls governing <span class=\"_ _2\"></span>systems access an<span class=\"_ _2\"></span>d transactional approvals to <span class=\"_ _2\"></span>ensure <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat all activity <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>appropriately authorized and in line with its expectations.<span class=\"_ _6b\"> </span>Reputational risk<span class=\"_ _6b\"> </span>Reputational risk <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>FIMBank <span class=\"_ _2\"></span>is d<span class=\"_ _2\"></span>efined as <span class=\"_ _2\"></span>the ris<span class=\"_ _2\"></span>k of <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>damage to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>brand and <span class=\"_ _2\"></span>reputation, <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>associate<span class=\"_ _4\"></span><span class=\"ff1\">d ri<span class=\"_ _2\"></span>sk to<span class=\"_ _6b\"> </span></span>earnings,  capital <span class=\"_ _6\"> </span>or <span class=\"_ _6\"> </span>liquidity <span class=\"_ _6\"> </span>arising  from <span class=\"_ _6\"> </span>any <span class=\"_ _6\"> </span>association, <span class=\"_ _6\"> </span>action <span class=\"_ _6\"> </span>or <span class=\"_ _6\"> </span>inaction,  which <span class=\"_ _6\"> </span>could  b<span class=\"_ _2\"></span>e  perceived <span class=\"_ _6\"> </span>by <span class=\"_ _6\"> </span>stakeholders<span class=\"_ _2\"></span> <span class=\"_ _6\"> </span>to <span class=\"_ _6\"> </span>be<span class=\"_ _6b\"> </span>inappropriate, <span class=\"_ _2\"></span>unethical <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>inconsistent <span class=\"_ _2\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>values <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>beliefs. <span class=\"_ _4\"></span>Reputational <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>could <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>particularly <span class=\"_ _2\"></span>damagin<span class=\"_ _4\"></span><span class=\"ff1\">g <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span></span>Group <span class=\"_ _5\"> </span>since <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>nature <span class=\"_ _9\"> </span>of  its <span class=\"_ _9\"> </span>business <span class=\"_ _5\"> </span>requires <span class=\"_ _9\"> </span>mai<span class=\"_ _2\"></span>ntaining <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>confidence <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>trust <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>its <span class=\"_ _5\"> </span>employees, <span class=\"_ _9\"> </span>shareholder<span class=\"_ _4\"></span>s, <span class=\"_ _9\"> </span>deposito<span class=\"_ _2\"></span>rs,<span class=\"_ _6b\"> </span>creditors, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>public <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>general. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>nsuing <span class=\"_ _2\"></span>damag<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _4\"></span>reputation <span class=\"_ _4\"></span>can <span class=\"_ _4\"></span>be<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>can <span class=\"_ _8\"></span>result <span class=\"_ _4\"></span>in <span class=\"_ _9\"> </span><span class=\"ff1\">loss <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span></span>customers, increased <span class=\"_ _2\"></span>costs and <span class=\"_ _2\"></span>ultimately, a <span class=\"_ _2\"></span>reduction in <span class=\"_ _2\"></span>income. <span class=\"_ _2\"></span>Other than t<span class=\"_ _2\"></span>hird parties, <span class=\"_ _2\"></span>employees<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>throug<span class=\"_ _2\"></span>h their <span class=\"_ _2\"></span>words and <span class=\"_ _2\"></span>deeds,<span class=\"_ _6b\"> </span>can also cause damage to the Group\u2019s brand.<span class=\"_ _6b\"> </span>Much <span class=\"_ _2\"></span>like <span class=\"_ _2\"></span>conduct <span class=\"_ _2\"></span>risk, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _2\"></span>controls <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>reputational <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>promotion <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>internal <span class=\"_ _2\"></span>culture <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>cognisa<span class=\"_ _2\"></span>nt <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>such<span class=\"_ _6b\"> </span>risk <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the e<span class=\"_ _1\"></span>xistence <span class=\"_ _1\"></span>of policies <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>proc<span class=\"_ _2\"></span>edures <span class=\"_ _7\"></span>miti<span class=\"_ _2\"></span>gating <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk. The<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group e<span class=\"_ _1\"></span>nsures that <span class=\"_ _7\"></span>it maintains strong<span class=\"_ _1\"></span> procedures and <span class=\"_ _1\"></span>controls<span class=\"_ _6b\"> </span>governing cus<span class=\"_ _1\"></span>tomer and counterparty vetting (KYC, KYCC, <span class=\"_ _1\"></span>etc.) and <span class=\"_ _1\"></span>makes use <span class=\"_ _1\"></span>of market leading automated <span class=\"_ _1\"></span>systems for <span class=\"_ _1\"></span>mitigatin<span class=\"_ _2\"></span>g risks<span class=\"_ _6b\"> </span>associated with financial crime to ensure that the Group is not inadvertently supp<span class=\"_ _1\"></span>orting criminal activity<span class=\"lsa\">. </span>Capital management<span class=\"_ _6b\"> </span>The Group\u2019s <span class=\"_ _2\"></span>regulatory c<span class=\"_ _2\"></span>apital consists <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Common E<span class=\"_ _2\"></span>quity Tier <span class=\"_ _2\"></span>1 (<span class=\"_ _2\"></span>\u201cCET1\u201d) capital <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Tier 2 <span class=\"_ _2\"></span>capital. <span class=\"_ _2\"></span>The CET<span class=\"_ _2\"></span>1 capital <span class=\"_ _2\"></span>include<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>ordinary<span class=\"_ _6b\"> </span></span>share <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>apital, <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>share p<span class=\"_ _1\"></span>remium, retained<span class=\"_ _1\"></span> earnings <span class=\"_ _7\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>res<span class=\"_ _2\"></span>erves <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>eductions <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>eferred <span class=\"_ _7\"></span>ta<span class=\"_ _2\"></span>x as<span class=\"_ _1\"></span>sets, <span class=\"_ _1\"></span>intangible assets and <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ther<span class=\"_ _6b\"> </span>regulatory adjustments <span class=\"_ _2\"></span>relating to <span class=\"_ _2\"></span>items that <span class=\"_ _2\"></span>are included <span class=\"_ _2\"></span>in equity <span class=\"_ _2\"></span>but are <span class=\"_ _2\"></span>treated diff<span class=\"_ _2\"></span>erently for <span class=\"_ _2\"></span>capital adequacy <span class=\"_ _2\"></span>purpose<span class=\"_ _2\"></span>s. The <span class=\"_ _2\"></span>Tier<span class=\"_ _6b\"> </span>2 capital is made up of the subordinated loan disclosed<span class=\"_ _1\"></span> in Note 39.<span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>policy <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>maintain <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>strong <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>maintain <span class=\"_ _2\"></span>investor, <span class=\"_ _2\"></span>creditor <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>confidence <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>sustain <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">he <span class=\"_ _2\"></span>fut<span class=\"_ _2\"></span>ure<span class=\"_ _6b\"> </span></span>development <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>business. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>level <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>capital <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>pact <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>shareholders\u2019 <span class=\"_ _2\"></span>returns <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span><span class=\"ff1\">e <span class=\"_ _2\"></span>need <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span>maintain <span class=\"_ _1\"></span>a balance be<span class=\"_ _1\"></span>tween the h<span class=\"_ _1\"></span>igher re<span class=\"_ _1\"></span>turns that mig<span class=\"_ _1\"></span>ht be <span class=\"_ _1\"></span>possible with<span class=\"_ _1\"></span> greater <span class=\"_ _1\"></span>gearing and <span class=\"_ _1\"></span>the advantag<span class=\"_ _1\"></span>es and <span class=\"_ _1\"></span>security afforded by<span class=\"_ _6b\"> </span>a stronger capital position. The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>adheres <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>requirements <span class=\"_ _4\"></span>set <span class=\"_ _4\"></span>out <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Capital <span class=\"_ _8\"></span>Requirements <span class=\"_ _8\"></span>Regulation <span class=\"_ _4\"></span>(\u201cCRR\u201d) <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>Capital <span class=\"_ _8\"></span>Requirements <span class=\"_ _4\"></span>Directi<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span>(\u201cCRD\u201d).<span class=\"_ _6b\"> </span>Pillar I covers<span class=\"_ _2\"></span> credit, market, a<span class=\"_ _2\"></span>nd operational risks <span class=\"_ _2\"></span>which provides <span class=\"_ _2\"></span>the minimum capital <span class=\"_ _2\"></span>requirements as a <span class=\"_ _2\"></span>percentage of <span class=\"_ _2\"></span>risk<span class=\"_ _2\"></span>-weighted<span class=\"_ _6b\"> </span>assets. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>utilises <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Standardised <span class=\"_ _2\"></span>Approach <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>risk, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>basic <span class=\"_ _2\"></span>indicator <span class=\"_ _2\"></span>approach <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>operational<span class=\"_ _6b\"> </span>risk in <span class=\"_ _1\"></span>order to calculate<span class=\"_ _1\"></span> the Pillar I <span class=\"_ _1\"></span>minimum capital re<span class=\"_ _1\"></span>quirements. Pillar <span class=\"_ _1\"></span>II involves b<span class=\"_ _1\"></span>oth banks and regu<span class=\"_ _1\"></span>lators taking a <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>iew on wh<span class=\"_ _1\"></span>ether<span class=\"_ _6b\"> </span>a <span class=\"_ _4\"></span>bank <span class=\"_ _4\"></span>should <span class=\"_ _2\"></span>hold <span class=\"_ _4\"></span>additional <span class=\"_ _4\"></span>ca<span class=\"_ _2\"></span>pital <span class=\"_ _2\"></span>against <span class=\"_ _4\"></span>risks <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>covered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Pillar <span class=\"_ _4\"></span>I. <span class=\"_ _4\"></span>Part <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Pillar <span class=\"_ _4\"></span>II <span class=\"_ _4\"></span>pro<span class=\"_ _2\"></span>cess <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Internal <span class=\"_ _4\"></span>Capital <span class=\"_ _4\"></span>Adequacy<span class=\"_ _6b\"> </span>Assessment Process (\u201cICAAP\u201d) which is the Bank\u2019s sel<span class=\"_ _1\"></span>f<span class=\"ff1\">-as<span class=\"_ _2\"></span>sessment of risks not captu<span class=\"_ _1\"></span>red by Pillar I.<span class=\"_ _6b\"> </span></span>In <span class=\"_ _9\"></span>addition <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>prescribed <span class=\"_ _9\"> </span>minimum <span class=\"_ _9\"> </span>regulatory <span class=\"_ _9\"> </span>capital <span class=\"_ _9\"></span>requirements, <span class=\"_ _9\"></span>Banking <span class=\"_ _9\"></span>Rule <span class=\"_ _9\"></span>BR/15: <span class=\"_ _9\"></span>\u2018Capital <span class=\"_ _8\"></span>Buffers <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>Credit <span class=\"_ _9\"> </span>Institu<span class=\"_ _2\"></span><span class=\"ff1\">tio<span class=\"_ _2\"></span>ns<span class=\"_ _6b\"> </span></span>authorised <span class=\"_ _4\"></span>under <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Banki<span class=\"_ _2\"></span>ng <span class=\"_ _4\"></span>Act <span class=\"_ _8\"></span>1994\u2019 <span class=\"_ _8\"></span>requires <span class=\"_ _8\"></span>banks <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>hold <span class=\"_ _9\"></span>additi<span class=\"_ _1\"></span>onal <span class=\"_ _8\"></span>buffers, <span class=\"_ _8\"></span>namely <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>\u2018capital <span class=\"_ _8\"></span>conservation <span class=\"_ _8\"></span>buffer\u2019 <span class=\"_ _8\"></span>an<span class=\"_ _4\"></span><span class=\"ff1\">d <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span>\u2018countercyclical <span class=\"_ _9\"></span>buffer\u2019. <span class=\"_ _8\"></span>Automa<span class=\"_ _2\"></span>tic <span class=\"_ _9\"></span>restr<span class=\"_ _1\"></span>ictions <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>distributions <span class=\"_ _8\"></span>ap<span class=\"_ _2\"></span>ply <span class=\"_ _8\"></span>if <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _9\"> </span>CET1 <span class=\"_ _9\"> </span>capital <span class=\"_ _9\"> </span>falls <span class=\"_ _9\"></span>below <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>l<span class=\"_ _4\"></span><span class=\"ff1\">evel <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>its<span class=\"_ _6b\"> </span></span>combined <span class=\"_ _a\"> </span>buffer <span class=\"_ _30\"> </span>requirement. <span class=\"_ _30\"> </span>The <span class=\"_ _a\"> </span>Group <span class=\"_ _30\"> </span>is <span class=\"_ _30\"> </span>required <span class=\"_ _a\"> </span>to <span class=\"_ _30\"> </span>maintain <span class=\"_ _a\"> </span>a<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>conservation <span class=\"_ _30\"> </span>buffer <span class=\"_ _a\"> </span>o<span class=\"_ _2\"></span>f <span class=\"_ _a\"> </span>2.5% <span class=\"_ _30\"> </span>and <span class=\"_ _a\"> </span>the <span class=\"_ _30\"> </span>institution<span class=\"_ _2\"></span>-sp<span class=\"_ _2\"></span>ecific<span class=\"_ _6b\"> </span>countercyclical buffer to add<span class=\"_ _1\"></span>ress macro<span class=\"_ _2\"></span>-prude<span class=\"_ _1\"></span>ntial or systemic risk, composed of CET1 capital. The<span class=\"_ _1\"></span> countercyclical bu<span class=\"_ _1\"></span>ffer is expected to<span class=\"_ _6b\"> </span>be set <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>range of <span class=\"_ _1\"></span>0-2.5% of relevant <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit exposure<span class=\"_ _1\"></span> risk-weighted assets, wh<span class=\"_ _1\"></span>ereby the rat<span class=\"_ _1\"></span>e shall consis<span class=\"_ _1\"></span>t of the <span class=\"_ _1\"></span>weighted average of<span class=\"_ _6b\"> </span>the \u2018countercyclical buffer\u2019 rates<span class=\"_ _1\"></span> that apply in the jurisdiction where the relevant exposures are located.<span class=\"_ _6b\"> </span>In addition to the regulatory requiremen<span class=\"_ _1\"></span>ts stated above, the Group is expected to maintain a Pillar 2 Requirement (\u201cP2R\u201d) to <span class=\"_ _2\"></span><span class=\"ff1\">be held in<span class=\"_ _6b\"> </span></span>excess of the minimum own funds requirement and to b<span class=\"_ _2\"></span>e maintained at all times in accordance with Article 104a o<span class=\"_ _2\"></span>f CRD V. <span class=\"_ _2\"></span>In addition,<span class=\"_ _6b\"> </span>a <span class=\"_ _4\"></span>Pillar <span class=\"_ _4\"></span>2 <span class=\"_ _8\"></span>Guidance <span class=\"_ _4\"></span>(\u201cP2G\u201d) <span class=\"_ _8\"></span>made <span class=\"_ _4\"></span>up <span class=\"_ _4\"></span>entirely <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>CET1 <span class=\"_ _8\"></span>capital <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>over <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>above <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>Overall <span class=\"_ _4\"></span>Capital <span class=\"_ _4\"></span>Requirement <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u201cO<span class=\"_ _2\"></span>CR\u201d),<span class=\"_ _6b\"> </span>comprising the Pillar 1 capital requirement, P2R and the combine<span class=\"_ _1\"></span>d buffer requirements. The Group and its in<span class=\"_ _1\"></span>dividually regulated operations have complied with all extern<span class=\"_ _1\"></span>ally imposed capital requirements during the financial<span class=\"_ _6b\"> </span>years ended 31 December 2025 and 2024.<span class=\"_ _6b\"> </span>The 2025 <span class=\"_ _1\"></span><span class=\"ff3\">Pillar 3 Disclosures <span class=\"_ _1\"></span>Report published<span class=\"_ _1\"></span> on the Bank\u2019s <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ebsite includes <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>dditional regul<span class=\"_ _1\"></span>atory disclosures in <span class=\"_ _1\"></span>terms of Banking <span class=\"_ _1\"></span>Ru<span class=\"_ _2\"></span><span class=\"ff1\">le<span class=\"_ _6b\"> </span></span></span>BR/07/2014 <span class=\"_ _1\"></span>\u2018Publication <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>annual <span class=\"_ _7\"></span>report <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>audited <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _7\"></span>of cre<span class=\"_ _1\"></span>dit <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>authorised <span class=\"_ _7\"></span>under <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Banking<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _7\"></span>A<span class=\"ff3\">ct, 1994\u2019</span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "Credit risk<span class=\"_ _6b\"> </span> Credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>is the <span class=\"_ _7\"></span>risk that <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ne <span class=\"_ _7\"></span>party to a<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>transaction might <span class=\"_ _7\"></span>fail to fu<span class=\"_ _1\"></span>lfil <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>obligation <span class=\"_ _7\"></span>and cause <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>other party to <span class=\"_ _7\"></span>incur a <span class=\"_ _7\"></span>financ<span class=\"_ _2\"></span>ial<span class=\"_ _6b\"> </span> loss. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nances <span class=\"_ _7\"></span>international <span class=\"_ _7\"></span>trade <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>many <span class=\"_ _1\"></span>countries <span class=\"_ _7\"></span>worldwide, <span class=\"_ _7\"></span>especially <span class=\"_ _7\"></span>emerging <span class=\"_ _7\"></span>mark<span class=\"_ _2\"></span>ets, <span class=\"_ _7\"></span>which<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>urn <span class=\"_ _3c\"></span>entails <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>exposure<span class=\"_ _6b\"> </span> to <span class=\"_ _2\"></span>sovereign<span class=\"_ _1\"></span>, ba<span class=\"_ _2\"></span>nk and <span class=\"_ _2\"></span>corporate <span class=\"_ _2\"></span>credit risk. <span class=\"_ _2\"></span>Credit r<span class=\"_ _2\"></span>isk is <span class=\"_ _2\"></span>not o<span class=\"_ _2\"></span>nly associated <span class=\"_ _2\"></span>with lo<span class=\"_ _2\"></span>ans but <span class=\"_ _2\"></span>also w<span class=\"_ _2\"></span>ith other o<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>- a<span class=\"_ _2\"></span>nd off-balance <span class=\"_ _2\"></span>sheet<span class=\"_ _6b\"> </span> exposures such as letters of credit, guarantees, acceptan<span class=\"_ _1\"></span>ces and money market products.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> The Group is exposed to the following types of credit risk:<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">defaul<span class=\"_ _1\"></span>t risk;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">concentration ri<span class=\"_ _1\"></span>sk;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">counterp<span class=\"_ _1\"></span>arty credit risk;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">settl<span class=\"_ _1\"></span>ement risk; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">foreign e<span class=\"_ _1\"></span>xchange lending risk.<span class=\"_ _6b\"> </span></span></span>Default risk<span class=\"_ _6b\"> </span> Default risk is<span class=\"_ _1\"></span> the possibility th<span class=\"_ _1\"></span>at a borrower, wheth<span class=\"_ _1\"></span>er corporate or pe<span class=\"_ _1\"></span>rsonal or other, is<span class=\"_ _1\"></span> unable to repay <span class=\"_ _1\"></span>credit obligations<span class=\"_ _2\"></span> to <span class=\"_ _1\"></span>the Group<span class=\"_ _6b\"> </span> when due.<span class=\"_ _6b\"> </span> Strict credit <span class=\"_ _2\"></span>assessment an<span class=\"_ _2\"></span>d control <span class=\"_ _2\"></span>procedures are <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>place in <span class=\"_ _2\"></span>order to <span class=\"_ _2\"></span>monitor <span class=\"_ _2\"></span>such exposures. <span class=\"_ _2\"></span>Overall re<span class=\"_ _2\"></span>sponsibility for <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> entrusted to <span class=\"_ _1\"></span>the Board Credit <span class=\"_ _1\"></span>Committee (\u201cBCC\u201d) which is re<span class=\"_ _1\"></span>sponsible for approving individual <span class=\"_ _1\"></span>limits for banks <span class=\"_ _1\"></span>and co<span class=\"_ _2\"></span><span class=\"ff1\">rporates. The BCC<span class=\"_ _6b\"> </span></span><span class=\"ff1\"><span class=\"_ _1\"></span> </span>has <span class=\"_ _4\"></span>also <span class=\"_ _4\"></span>delegated <span class=\"_ _2\"></span>limited <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>approval <span class=\"_ _4\"></span>authorities <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>members <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>Management <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>committees <span class=\"_ _2\"></span>set <span class=\"_ _4\"></span>up <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span> subsidiaries. <span class=\"_ _9\"> </span>Country <span class=\"_ _5\"> </span>limits <span class=\"_ _9\"> </span>are  ap<span class=\"_ _1\"></span>proved <span class=\"_ _9\"> </span>by  th<span class=\"_ _1\"></span>e <span class=\"_ _9\"> </span>BCC. <span class=\"_ _5\"> </span>The <span class=\"_ _5\"> </span>BCC <span class=\"_ _5\"> </span>is <span class=\"_ _9\"> </span>also <span class=\"_ _5\"> </span>responsible <span class=\"_ _9\"> </span>for <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>nsiderati<span class=\"_ _1\"></span>on <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>op<span class=\"_ _2\"></span>erational, <span class=\"_ _5\"> </span>legal <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>nd<span class=\"_ _6b\"> </span> reputational risk related to credit activity. Further information on the composition and function of the BCC is found in the <span class=\"_ _2\"></span>Statement of<span class=\"_ _6b\"> </span> Compliance with the Principles of Good Corporate Governance.<span class=\"_ _6b\"> </span> The <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>also <span class=\"_ _7\"></span>ensures <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>it h<span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>reasonable<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>mix<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>loans <span class=\"_ _7\"></span>to cu<span class=\"_ _1\"></span>stomers. <span class=\"_ _7\"></span>This <span class=\"_ _1\"></span>diversification <span class=\"_ _7\"></span>of cre<span class=\"_ _1\"></span>dit <span class=\"_ _1\"></span>among <span class=\"_ _7\"></span>different <span class=\"_ _7\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _1\"></span>sectors<span class=\"_ _6b\"> </span> is <span class=\"_ _7\"></span>adopted <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>mitigate <span class=\"_ _7\"></span>such <span class=\"_ _1\"></span>risks. <span class=\"_ _7\"></span>Additionally, <span class=\"_ _7\"></span>through <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ountry <span class=\"_ _3c\"></span>limits, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>mana<span class=\"_ _2\"></span>ges <span class=\"_ _3c\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>exposure to <span class=\"_ _3c\"></span>any <span class=\"_ _1\"></span>one <span class=\"_ _7\"></span>economy.<span class=\"_ _6b\"> </span> The Group<span class=\"_ _1\"></span> also monitors <span class=\"_ _1\"></span>its risk <span class=\"_ _1\"></span>on balan<span class=\"_ _1\"></span>ces held with<span class=\"_ _1\"></span> other banks and<span class=\"_ _1\"></span> establishes <span class=\"_ _1\"></span>limits for th<span class=\"_ _1\"></span>em. The risks <span class=\"_ _1\"></span>associated with off-balance<span class=\"_ _6b\"> </span> sheet <span class=\"_ _2\"></span>exposures arise <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>normal <span class=\"_ _2\"></span>course <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>banking operations. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>risks associate<span class=\"_ _4\"></span>d <span class=\"_ _2\"></span>with off<span class=\"_ _2\"></span>-balance sheet <span class=\"_ _2\"></span>exposures,<span class=\"_ _6b\"> </span> the Group exercises the same credit controls as th<span class=\"_ _1\"></span>ose applied to on<span class=\"_ _2\"></span>-balance sheet exposures and limits are establ<span class=\"_ _1\"></span>ished accordingly.<span class=\"_ _6b\"> </span> Credit risk is<span class=\"_ _2\"></span> one of <span class=\"_ _2\"></span>the main r<span class=\"_ _2\"></span>isks which needs <span class=\"_ _2\"></span>to be <span class=\"_ _2\"></span>managed and co<span class=\"_ _2\"></span>ntrolled by the <span class=\"_ _2\"></span>RMD throughout the <span class=\"_ _2\"></span>course of <span class=\"_ _2\"></span>implementin<span class=\"_ _2\"></span>g <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> strategy <span class=\"_ _1\"></span>set by th<span class=\"_ _1\"></span>e Board. <span class=\"_ _1\"></span>The RMD <span class=\"_ _1\"></span>is re<span class=\"_ _1\"></span>sponsible for e<span class=\"_ _1\"></span>nsuring <span class=\"_ _1\"></span>that credit <span class=\"_ _1\"></span>proposals <span class=\"_ _1\"></span>give a <span class=\"_ _1\"></span>true and <span class=\"_ _1\"></span>fair view <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>risks <span class=\"_ _1\"></span>invo<span class=\"_ _2\"></span>lved <span class=\"_ _1\"></span>as well<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> as to control and monitor the execution of transactions in accordance with the te<span class=\"_ _1\"></span>rms of approval.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> In this respect, the RMD\u2019s credit risk manage<span class=\"_ _1\"></span>ment responsibilities comprise the following:<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">analysing cred<span class=\"_ _1\"></span>it risk and ensuring that it is maintained within parameters in line with the Group\u2019s strategy;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff3 fs0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">recommendi<span class=\"_ _1\"></span>ng portfolio risk limits for Management and BRC approval;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"><span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">monitoring risk p<span class=\"_ _1\"></span>ositions against approved risk limits;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">unders<span class=\"_ _1\"></span>tanding changes in credit trends, concentrations and portfolio risk profile;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"><span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">ensuring <span class=\"_ _1\"></span>that all <span class=\"_ _1\"></span>existing and ne<span class=\"_ _1\"></span>w products offered b<span class=\"_ _1\"></span>y the Group <span class=\"_ _1\"></span>which involve the <span class=\"_ _1\"></span>booking of <span class=\"_ _1\"></span>credit risk are <span class=\"_ _1\"></span>appropriately a<span class=\"_ _2\"></span>ssessed<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>by the u<span class=\"_ _2\"></span>nit which promotes <span class=\"_ _2\"></span>the product and <span class=\"_ _2\"></span>have passed <span class=\"_ _2\"></span>through the Product <span class=\"_ _2\"></span>Variation and New<span class=\"_ _2\"></span> Product Approval proces<span class=\"_ _2\"></span>s where<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> necessary;<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">making <span class=\"_ _3c\"></span>reco<span class=\"_ _2\"></span>mmendati<span class=\"_ _1\"></span>ons <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>relevant <span class=\"_ _7\"></span>approval <span class=\"_ _7\"></span>body <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>establishment <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>renewal <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>untry <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>obligor <span class=\"_ _1\"></span>limits. <span class=\"_ _7\"></span>To <span class=\"_ _1\"></span>faci<span class=\"_ _2\"></span>litate<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>this process, sufficient information must be submitted, including a rationale for the request and an <span class=\"_ _2\"></span>appropriate analysis of t<span class=\"_ _2\"></span>he risks<span class=\"_ _6b\"> </span> and their mitigants, if any;<span class=\"_ _6b\"> </span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">monitoring the q<span class=\"_ _1\"></span>uality of the Group\u2019s portfolio of assets and making recommendations regarding their credit grading;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff3 fs0\"><span class=\"ff1\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">ensuring th<span class=\"_ _1\"></span>at all credit facility requests are assessed in a fair and independent manner;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"><span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">ensuring th<span class=\"_ _1\"></span>at appropriate policies and guidelines in relation to the monitoring and management of credit risk are estab<span class=\"_ _1\"></span>lished<span class=\"_ _2\"></span>;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">dissemin<span class=\"_ _1\"></span>ating the credit risk culture across the Group and ensuring that the highest standards are maintained;<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">dep<span class=\"_ _1\"></span>loying tools and techniques to manage credit risk and measuring asset risk in relation to return; and<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"><span class=\"_ _2\"></span> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">providing time<span class=\"_ _1\"></span>ly and accurate credit information and<span class=\"_ _1\"></span> analysis to key constituencies including Senior Manag<span class=\"_ _1\"></span>ement, Board members,<span class=\"_ _6b\"> </span></span></span><span class=\"ff8\"><span class=\"ff1 fs0\"><span class=\"_ _2\"></span> </span></span>regulators, auditors, rating agencies and other external parties<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> Maximum exp<span class=\"_ _1\"></span>osure to credit risk<span class=\"_ _6b\"> </span>The Group\u2019s and Bank\u2019s max<span class=\"_ _2\"></span>imum credit risk exposure to <span class=\"_ _2\"></span><span class=\"ff1 ls3\">on<span class=\"ls0\">- and o<span class=\"_ _2\"></span>ff-balance sheet financial instruments, before taking acco<span class=\"_ _2\"></span>unt of any<span class=\"_ _6b\"> </span></span></span>collateral <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>enhancements, <span class=\"_ _4\"></span><span class=\"lse\">is</span> <span class=\"_ _4\"></span>presented <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>following <span class=\"_ _4\"></span>table. <span class=\"_ _2\"></span>For <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>statement <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>financial <span class=\"_ _7\"></span>position, the <span class=\"_ _7\"></span>maximum exposure <span class=\"_ _7\"></span>to credit <span class=\"_ _7\"></span>risk is <span class=\"_ _7\"></span>equivalent to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying amount. <span class=\"_ _7\"></span>For commitments<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>financial guarantees,<span class=\"_ _6b\"> </span>the maximum exposure to credit risk is equivalent to the full amount of the commitment or guarantee.<table class=\"s w10c hbb\" id=\"_d3709ee4-fd11-48ef-a6a0-6069f2b5326f\"><tr><td></td><td class=\"c x16a y11b9 w5f h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x16b y11b9 w5f h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x16a y11ba w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16c y11ba w61 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11ba w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16d y11ba w61 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x16a y11bb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16c y11bb w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16b y11bb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16d y11bb w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y11bc w16 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x16a y11bc w60 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x16c y11bc w61 h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217  </div></td><td class=\"c x16b y11bc w60 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x16d y11bc w61 h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y11bd w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x16a y11bd w60 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x16c y11bd w61 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,457,392  </div></td><td class=\"c x16b y11bd w60 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x16d y11bd w61 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 90,098,124  </div></td></tr><tr><td class=\"c x16e y11be w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x16a y11be w60 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x16c y11be w61 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 427,976,723  </div></td><td class=\"c x16b y11be w60 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x16d y11be w61 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x16e y11bf w16 h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x16a y11bf w60 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x16c y11bf w61 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095  </div></td><td class=\"c x16b y11bf w60 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x16d y11bf w61 h42\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y11c0 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x16a y11c0 w60 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x16c y11c0 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x16b y11c0 w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x16d y11c0 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y11c1 w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11c2 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Loans and advances to banks </div></td><td class=\"c x16a y11c2 w60 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td><td class=\"c x16c y11c2 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11c2 w60 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d y11c2 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y11c3 w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Loans and advances to customers </div></td><td class=\"c x16a y11c3 w60 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,470,336 </div></td><td class=\"c x16c y11c3 w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11c3 w60 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d y11c3 w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y11c4 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x16a y11c4 w60 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,766,698 </div></td><td class=\"c x16c y11c4 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,804,541  </div></td><td class=\"c x16b y11c4 w60 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,310,343 </div></td><td class=\"c x16d y11c4 w61 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,603,179  </div></td></tr><tr><td class=\"c x16e y11c5 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11c6 w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x16a y11c6 w60 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x16c y11c6 w61 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x16b y11c6 w60 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x16d y11c6 w61 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td></tr><tr><td class=\"c x16e y11c7 w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x16a y11c7 w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x16c y11c7 w61 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x16b y11c7 w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x16d y11c7 w61 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td></tr><tr><td></td><td class=\"c x16a y11c8 w60 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,027,608,119 </div></td><td class=\"c x16c y11c8 w61 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">947<span class=\"ls0\">,</span>603<span class=\"ls0\">,</span>814<span class=\"ls0\"> </span></div></td><td class=\"c x16b y11c8 w60 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,246,910,001 </div></td><td class=\"c x16d y11c8 w61 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,010,265,620 </div></td></tr></table>The following table contains an <span class=\"_ _2\"></span>analysis of the maximum <span class=\"_ _2\"></span>credit risk exposure from financial assets <span class=\"_ _2\"></span>subje<span class=\"_ _1\"></span>ct to <span class=\"_ _2\"></span>credit risk but<span class=\"_ _2\"></span> not subj<span class=\"_ _2\"></span>ect<span class=\"_ _6b\"> </span>to impairment (i.e. financial assets measured at fair value through<span class=\"_ _1\"></span> profit or loss). <table class=\"s w10d hbc\" id=\"_8804c3ad-4e48-4d0d-b6f0-18757e9173ee\"><tr><td></td><td class=\"c x16a y11c9 w62 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x16b y11c9 w5f h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x16a y11ca w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16c y11ca w63 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11ca w60 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x16d y11ca w61 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x16a y11cb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16c y11cb w63 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16b y11cb w60 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16d y11cb w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y11cc w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management </div></td><td class=\"c x16a y11cc w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x16c y11cc w63 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,464,641  </div></td><td class=\"c x16b y11cc w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x16d y11cc w61 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y11cd w16 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x16a y11cd w60 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x16c y11cd w63 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td><td class=\"c x16b y11cd w60 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16d y11cd w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y11ce w16 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x16a y11ce w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x16c y11ce w63 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,958,450  </div></td><td class=\"c x16b y11ce w60 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x16d y11ce w61 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td></td><td class=\"c x16a y11cf w60 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">458,840,883 </div></td><td class=\"c x16c y11cf w63 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">290,156,389 </div></td><td class=\"c x16b y11cf w60 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,045,561 </div></td><td class=\"c x16d y11cf w61 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,423,091 </div></td></tr></table>Credit risk measure<span class=\"_ _1\"></span>ment<span class=\"_ _6b\"> </span>Measurement of <span class=\"_ _2\"></span>credit risk c<span class=\"_ _2\"></span>onsiders that an <span class=\"_ _2\"></span>exposure varies <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>changes in market <span class=\"_ _2\"></span>conditions, expected <span class=\"_ _2\"></span>cash flows <span class=\"_ _2\"></span>and the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>assage<span class=\"_ _6b\"> </span>of <span class=\"_ _1\"></span>time. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>Bank\u2019s <span class=\"_ _1\"></span>models <span class=\"_ _1\"></span>measure <span class=\"_ _7\"></span>expected cred<span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>losses <span class=\"_ _1\"></span>using <span class=\"_ _7\"></span>pro<span class=\"_ _2\"></span>babili<span class=\"_ _1\"></span>ty <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>default <span class=\"_ _7\"></span>(\u201cPD\u201d), exposure <span class=\"_ _7\"></span>at d<span class=\"_ _1\"></span>efault <span class=\"_ _1\"></span>(\u201cEAD\u201d) <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span><span class=\"ff1\">n<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>loss gi<span class=\"_ _1\"></span>ven<span class=\"_ _6b\"> </span></span>default (\u201cLGD\u201d) parameters.<span class=\"_ _6b\"> </span>Credit risk grades<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> allocates <span class=\"_ _1\"></span>each exposure <span class=\"_ _1\"></span>to inte<span class=\"_ _1\"></span>rnal cred<span class=\"_ _1\"></span>it risk <span class=\"_ _1\"></span>grades based <span class=\"_ _1\"></span>on a <span class=\"_ _1\"></span>variety of <span class=\"_ _1\"></span>data that <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>determined <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>predictive of the <span class=\"_ _1\"></span>risk<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"> </span>default <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>applying <span class=\"_ _9\"></span>expert <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _8\"></span>j<span class=\"_ _2\"></span>udgement. <span class=\"_ _8\"></span>Cr<span class=\"_ _2\"></span>edit <span class=\"_ _8\"></span>risk <span class=\"_ _5\"> </span>grades <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>defined <span class=\"_ _9\"> </span>using <span class=\"_ _9\"> </span>qualitativ<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>quantitative <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>acto<span class=\"_ _2\"></span>rs <span class=\"_ _8\"></span>tha<span class=\"_ _2\"></span>t <span class=\"_ _9\"> </span>are<span class=\"_ _6b\"> </span>indicative of default risk. These factors vary depending on the n<span class=\"_ _1\"></span>ature of the exposure and the type of borrower.<span class=\"_ _6b\"> </span>The Group manages the<span class=\"_ _1\"></span> credit quality of its financial asse<span class=\"_ _1\"></span>ts by using internal credit risk grades, which p<span class=\"_ _1\"></span>rovide a progressively increasing<span class=\"_ _6b\"> </span>risk <span class=\"_ _8\"></span>profile <span class=\"_ _8\"></span>ranging <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>\u20181\u2019 <span class=\"_ _8\"></span>(<span class=\"_ _2\"></span>best <span class=\"_ _4\"></span>quality, <span class=\"_ _8\"></span>less <span class=\"_ _8\"></span>risky) <span class=\"_ _9\"></span>to <span class=\"_ _4\"></span>\u201810\u2019 <span class=\"_ _9\"></span>(non<span class=\"_ _2\"></span><span class=\"ff1\">-performing<span class=\"_ _1\"></span>). <span class=\"_ _8\"></span>These <span class=\"_ _8\"></span>internal <span class=\"_ _8\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>grades<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>essential <span class=\"_ _8\"></span>for <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span></span>assessment and measurement of credit risk in respect of exposures classified within the Group<span class=\"_ _1\"></span>\u2019s portfolios of financial asset<span class=\"_ _2\"></span><span class=\"ff1 lsf\">s.<span class=\"_ _6b\"> </span></span>Credit <span class=\"_ _7\"></span>risk grades <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>defined <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _1\"></span>calibrated <span class=\"_ _7\"></span>such that <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>de<span class=\"_ _2\"></span>fault <span class=\"_ _7\"></span>occurring i<span class=\"_ _1\"></span>ncreases <span class=\"_ _1\"></span>exponentially <span class=\"_ _7\"></span>as the <span class=\"_ _7\"></span>credit risk deteri<span class=\"_ _1\"></span>orates.<span class=\"_ _6b\"> </span>For example, <span class=\"_ _1\"></span>the difference in <span class=\"_ _1\"></span>default risk between <span class=\"_ _1\"></span>credit risk grades <span class=\"_ _1\"></span>1 and 2 <span class=\"_ _1\"></span>is smaller than the <span class=\"_ _1\"></span>difference be<span class=\"_ _1\"></span>t<span class=\"_ _2\"></span>ween credit risk grades 2<span class=\"_ _6b\"> </span>and 3.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>table <span class=\"_ _7\"></span>below <span class=\"_ _1\"></span>provides <span class=\"_ _7\"></span>an <span class=\"_ _7\"></span>indicative <span class=\"_ _1\"></span>mapping <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>how <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup\u2019s <span class=\"_ _7\"></span>internal <span class=\"_ _7\"></span>credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _3c\"></span>grades <span class=\"_ _1\"></span>relate <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>conditional <span class=\"_ _3c\"></span>PDs <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span><span class=\"ff1 ls3\">o <span class=\"_ _7\"></span><span class=\"ls0\">the <span class=\"_ _7\"></span>exter<span class=\"_ _2\"></span>nal<span class=\"_ _6b\"> </span></span></span>credit rating scale applied by Moody\u2019s (or their equivalent)<span class=\"ff1\">: </span><table class=\"s w10e hbd\" id=\"_ba12a3fc-edc7-46e4-9aaa-18b6a2af6ccd\"><tr><td class=\"c x16e y11d0 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Grading<span class=\"fc0\"> </span></div></td><td class=\"c x16f y11d0 w65 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month weighted-average PD</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d0 w1a h7\"><div class=\"t m0 xa4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">External rating </div></td></tr><tr><td class=\"c x16e y11d1 w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></div></td><td class=\"c x16f y11d1 w65 h6\"><div class=\"t m0 x23 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.16<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d1 w1a h6\"><div class=\"t m0 xa6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Aaa-Baa3 </div></td></tr><tr><td class=\"c x16e y11d2 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 5+ to 5- fair risk </div></td><td class=\"c x16f y11d2 w65 h7\"><div class=\"t m0 x23 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.68<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d2 w1a h7\"><div class=\"t m0 xa7 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Ba1-Ba3 </div></td></tr><tr><td class=\"c x16e y11d3 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 6+ to 7 high risk </div></td><td class=\"c x16f y11d3 w65 h6\"><div class=\"t m0 x23 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">4.23<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d3 w1a h6\"><div class=\"t m0 xa7 h2 y1f ff1 fs0 fc0 sc0 lsb ws0\">B1<span class=\"ls0\">-<span class=\"ls19\">Caa2</span></span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y11d4 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 7- to 8- substandard </div></td><td class=\"c x16f y11d4 w65 h7\"><div class=\"t m0 xa8 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">29<span class=\"ls0\">.</span>16<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d4 w1a h7\"><div class=\"t m0 xa7 h2 y1f ff1 fs0 fc0 sc0 ls19 ws0\">Caa3<span class=\"ls0\">-</span>Ca<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y11d5 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Grades 9 to 10 doubtful/loss </div></td><td class=\"c x16f y11d5 w65 h6\"><div class=\"t m0 xa9 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x170 y11d5 w1a h6\"><div class=\"t m0 xaa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">C </div></td></tr></table>All on- <span class=\"_ _2\"></span>and off<span class=\"_ _2\"></span>-<span class=\"ff3\">balance sheet <span class=\"_ _2\"></span>exposures are <span class=\"_ _2\"></span>approved after <span class=\"_ _2\"></span>a r<span class=\"_ _2\"></span>eview of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>counterpart<span class=\"_ _1\"></span>y\u2019s creditwo<span class=\"_ _2\"></span>rthiness. Whilst any <span class=\"_ _2\"></span>external <span class=\"_ _2\"></span>rating<span class=\"_ _6b\"> </span></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>counterparty <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>established <span class=\"_ _2\"></span>external <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>rating <span class=\"_ _2\"></span>agencies <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>taken <span class=\"_ _2\"></span>into <span class=\"_ _4\"></span>account, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>internal <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>grade <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>assigned <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>all<span class=\"_ _6b\"> </span>obligors. Focusing specifically on loans and advances to customers<span class=\"_ _1\"></span>, the Group has five lending portfolios: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the Local Corporate Lendi<span class=\"_ _1\"></span>ng portfolio, comprising loans to Malta based corporates;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the Real Es<span class=\"_ _1\"></span>tate portfolio, comprising loans to the real estate sector in Malta;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the  F<span class=\"_ _1\"></span>actoring  portfolio  (which  includes  b<span class=\"_ _1\"></span>oth  receivables  and  payables  financing  s<span class=\"_ _1\"></span>olutions),  comprising  portfolios  of  factored<span class=\"_ _6b\"> </span></span></span>receivables (both on a non-recourse and recourse basis) in Europe, India and<span class=\"_ _1\"></span> the Middle East;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the Trade<span class=\"_ _1\"></span> Finance portfolio, comprising import and export finance facilities; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a <span class=\"_ _7\"></span>portfolio <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>other <span class=\"_ _7\"></span>facilities <span class=\"_ _7\"></span>comprising <span class=\"_ _1\"></span>syndicated <span class=\"_ _7\"></span>senior <span class=\"_ _1\"></span>secured <span class=\"_ _3c\"></span>f<span class=\"_ _2\"></span>acilities <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>international <span class=\"_ _1\"></span>corporates <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>shipping <span class=\"_ _1\"></span>fina<span class=\"_ _2\"></span>nce <span class=\"_ _7\"></span>facilities.<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _7\"></span>Group uses <span class=\"_ _7\"></span>Moody\u2019s <span class=\"_ _1\"></span>CreditLens <span class=\"_ _7\"></span>to assign <span class=\"_ _7\"></span>internal <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>risk grades<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>exposures classified <span class=\"_ _7\"></span>within the<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>ocal <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>rporate <span class=\"_ _7\"></span>Le<span class=\"_ _2\"></span><span class=\"ff1\">nding, <span class=\"_ _7\"></span>Trade<span class=\"_ _6b\"> </span></span>Finance and the Bank\u2019s Factoring portfolios using both quantitative and qualitative borrower<span class=\"_ _2\"></span><span class=\"ff1\">-specific inputs. Specifically, for real estate<span class=\"_ _6b\"> </span></span>development loans classified within the Real Estate portfolio, the internal credit risk grade is determined by reference to i<span class=\"_ _2\"></span>nputs related<span class=\"_ _6b\"> </span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>project/asset <span class=\"_ _9\"></span>being <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>nanced, <span class=\"_ _8\"></span>such <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>property/asset <span class=\"_ _8\"></span>type, <span class=\"_ _9\"></span>property/asset <span class=\"_ _8\"></span>valuation <span class=\"_ _9\"> </span>upon <span class=\"_ _8\"></span>completion, <span class=\"_ _8\"></span>project <span class=\"_ _9\"></span>costs, <span class=\"_ _8\"></span>and<span class=\"_ _6b\"> </span>project <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mplexity. <span class=\"_ _8\"></span>In <span class=\"_ _9\"> </span>addition, <span class=\"_ _9\"> </span>the <span class=\"_ _8\"></span>internal <span class=\"_ _9\"> </span>credit <span class=\"_ _9\"> </span>risk <span class=\"_ _9\"></span>grade <span class=\"_ _8\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>exposures <span class=\"_ _9\"></span>classified <span class=\"_ _9\"></span>within <span class=\"_ _8\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>Trade <span class=\"_ _8\"></span>Finance <span class=\"_ _9\"> </span>portfolio,  th<span class=\"_ _1\"></span>e <span class=\"_ _9\"></span>Local<span class=\"_ _6b\"> </span>Corporate <span class=\"_ _2\"></span>Lending portfo<span class=\"_ _2\"></span>lio and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>portfolio <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>determined by <span class=\"_ _2\"></span>refer<span class=\"_ _2\"></span><span class=\"ff1\">ence <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>quantitative (fina<span class=\"_ _2\"></span>ncial statement) <span class=\"_ _2\"></span>inputs<span class=\"_ _6b\"> </span></span>and <span class=\"_ _1\"></span>other q<span class=\"_ _1\"></span>ualitative <span class=\"_ _1\"></span>inputs, <span class=\"_ _1\"></span>such as <span class=\"_ _7\"></span>the entity\u2019s <span class=\"_ _1\"></span>competitive <span class=\"_ _1\"></span>position in<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>the marke<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>and customer <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ncentrati<span class=\"_ _1\"></span>on level. <span class=\"_ _7\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>bo<span class=\"_ _2\"></span><span class=\"ff1\">th cases, <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span></span>borrower <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>exposure <span class=\"_ _2\"></span>specific <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>nputs <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>benchmarked <span class=\"_ _4\"></span>against <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>un<span class=\"_ _2\"></span><span class=\"ff3\">derlying <span class=\"_ _4\"></span>dataset <span class=\"_ _4\"></span>within <span class=\"_ _2\"></span>Mo<span class=\"_ _2\"></span>ody\u2019s <span class=\"_ _4\"></span>CreditLens <span class=\"_ _2\"></span>model <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>order <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span>assess the relative level of credit risk of the obligor. Similarly, <span class=\"_ _4\"></span>internal <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>grades <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>cla<span class=\"_ _2\"></span>ssified <span class=\"_ _4\"></span>within <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _8\"></span>Factoring <span class=\"_ _8\"></span>portfolio <span class=\"_ _9\"></span>originate<span class=\"_ _1\"></span>d <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>subsidia<span class=\"_ _4\"></span><span class=\"ff1\">ry <span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>evel <span class=\"_ _8\"></span>are<span class=\"_ _6b\"> </span></span>determined <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>in<span class=\"_ _2\"></span>ternally <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>eveloped <span class=\"_ _8\"></span>scorecards <span class=\"_ _9\"></span>by <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>eference <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>quantitative <span class=\"_ _4\"></span>(e.<span class=\"_ _2\"></span>g. <span class=\"_ _8\"></span>sales <span class=\"_ _9\"></span>growth <span class=\"_ _4\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>net <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>rth <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _5\"> </span>entity) <span class=\"_ _8\"></span>and<span class=\"_ _6b\"> </span>qualitative (e.g. industry and market <span class=\"_ _2\"></span>conditions) inputs. Determination of internal credit risk grades <span class=\"_ _2\"></span>for buyers in the Grou<span class=\"_ _2\"></span><span class=\"ff3\">p\u2019s Factoring<span class=\"_ _6b\"> </span></span>portfolio <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>recourse <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>done <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>external <span class=\"_ _2\"></span>ratings,<span class=\"_ _6b\"> </span>when <span class=\"_ _8\"></span>available. <span class=\"_ _9\"></span>Finally, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>ternal <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _8\"></span>grades <span class=\"_ _8\"></span>for <span class=\"_ _9\"></span>syndicated <span class=\"_ _8\"></span>facilities <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>also <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>etermined <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>Moody\u2019s <span class=\"_ _8\"></span>Cr<span class=\"_ _4\"></span><span class=\"ff1\">editLens<span class=\"_ _6b\"> </span></span>whereas <span class=\"_ _4\"></span>internal <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _4\"></span>grades <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>shipping <span class=\"_ _4\"></span>finance <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>determined <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>relationshi<span class=\"_ _2\"></span>p <span class=\"_ _8\"></span>managers <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>basis <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>qualitative<span class=\"_ _6b\"> </span>assessment. Each exposure is allo<span class=\"_ _2\"></span>cated to an internal credit risk gr<span class=\"_ _2\"></span>ade on initial recognition, and is t<span class=\"_ _2\"></span>hen subject to ongoin<span class=\"_ _2\"></span>g mo<span class=\"_ _2\"></span>nitoring,<span class=\"_ _6b\"> </span>which <span class=\"_ _4\"></span>may <span class=\"_ _9\"></span>result <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>an<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>exposure <span class=\"_ _8\"></span>being <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>ved <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>different <span class=\"_ _8\"></span>internal <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>is<span class=\"_ _2\"></span>k <span class=\"_ _4\"></span>grade. <span class=\"_ _8\"></span>Th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>monitoring <span class=\"_ _8\"></span>typically <span class=\"_ _9\"></span>involves <span class=\"_ _4\"></span>use <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>following data:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">information obtained <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>periodic <span class=\"_ _2\"></span>review o<span class=\"_ _2\"></span>f customer <span class=\"_ _2\"></span>files <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> <span class=\"_ _2\"></span>e.g. <span class=\"_ _2\"></span>audited <span class=\"_ _2\"></span>financial statements, <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>accounts, <span class=\"_ _2\"></span>budgets<span class=\"_ _6b\"> </span></span></span>and <span class=\"_ _4\"></span>projections. <span class=\"_ _4\"></span>E<span class=\"_ _2\"></span>xamples <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>areas <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>particular <span class=\"_ _8\"></span>focus <span class=\"_ _4\"></span>are: <span class=\"_ _8\"></span>gross <span class=\"_ _8\"></span>profit <span class=\"_ _4\"></span>marg<span class=\"_ _2\"></span>ins, <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>lev<span class=\"_ _2\"></span>erage <span class=\"_ _4\"></span>ratios, <span class=\"_ _8\"></span>debt <span class=\"_ _4\"></span>service <span class=\"_ _8\"></span>cov<span class=\"_ _2\"></span>erage,<span class=\"_ _6b\"> </span>compliance with covenants, quality of management and S<span class=\"_ _1\"></span>enior Management changes;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">data from credit re<span class=\"_ _1\"></span>ference agencies, press articles and changes in external credit ratings<span class=\"_ _1\"></span>;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">actual and e<span class=\"_ _1\"></span>xpected significant changes in the political, regulatory and<span class=\"_ _1\"></span> technological environment of the borrower or in its business<span class=\"_ _6b\"> </span></span></span>activities;<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">payment r<span class=\"_ _1\"></span>ecord <span class=\"ff3\">\u2013</span> this includes overdue status as well as a range of variables about payment ratios;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">requests<span class=\"_ _1\"></span> for and granting of forbearance; and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">existin<span class=\"_ _1\"></span>g and forecast changes in business, financial and economic conditions.<span class=\"_ _6b\"> </span></span></span>For exposures classified <span class=\"_ _2\"></span>within \u2018Balances with Cen<span class=\"_ _2\"></span>tral Bank of Mal<span class=\"_ _2\"></span>ta, treasury bills mea<span class=\"_ _2\"></span>sured at amortised cost\u2019, <span class=\"_ _2\"></span>\u2018Financial <span class=\"_ _2\"></span><span class=\"ff1\">investme<span class=\"_ _2\"></span>nts<span class=\"_ _6b\"> </span></span>measured <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>rough <span class=\"_ _9\"></span>other <span class=\"_ _8\"></span>comprehensive <span class=\"_ _9\"></span>income\u2019, <span class=\"_ _9\"></span>\u2018Financial <span class=\"_ _8\"></span>investments <span class=\"_ _9\"></span>measured <span class=\"_ _9\"></span>at <span class=\"_ _8\"></span>amortised <span class=\"_ _9\"> </span>cost\u2019 <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>\u2018Loa<span class=\"_ _2\"></span><span class=\"ff1\">ns <span class=\"_ _9\"></span>and<span class=\"_ _6b\"> </span></span>advances to <span class=\"_ _2\"></span>banks\u2019, <span class=\"_ _2\"></span>an internal c<span class=\"_ _2\"></span>redit risk <span class=\"_ _2\"></span>grade i<span class=\"_ _2\"></span>s assigned <span class=\"_ _2\"></span>on the <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>of external <span class=\"_ _2\"></span>credit ratings. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>the event <span class=\"_ _2\"></span>that an <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"ff1\">xposure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>not<span class=\"_ _6b\"> </span></span>externally rated<span class=\"_ _1\"></span>, internal credit risk <span class=\"_ _1\"></span>grades are <span class=\"_ _1\"></span>assigned by reference to <span class=\"_ _1\"></span>sovereign e<span class=\"_ _1\"></span>xternal credit rating<span class=\"_ _1\"></span>s <span class=\"_ _2\"></span>and an <span class=\"_ _1\"></span>in-depth analysis of <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>issuer. The three-stage <span class=\"_ _1\"></span>model for <span class=\"_ _1\"></span>staging IFRS <span class=\"_ _2\"></span>9 <span class=\"_ _2\"></span>outlines <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>\u2018three<span class=\"ff1\">-</span>stage\u2019 <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>impairmen<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>quality <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ince <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>driver <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the measurement <span class=\"_ _1\"></span>of ECLs relate<span class=\"_ _1\"></span>s to th<span class=\"_ _1\"></span>e leve<span class=\"_ _1\"></span>l of cred<span class=\"_ _1\"></span>it risk <span class=\"_ _1\"></span>for each e<span class=\"_ _1\"></span>xposure an<span class=\"_ _1\"></span>d, as <span class=\"_ _1\"></span>a result, <span class=\"_ _1\"></span>an assessment <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>change in credit ri<span class=\"_ _1\"></span>sk over the <span class=\"_ _2\"></span>expected <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>asset <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>core <span class=\"_ _2\"></span>element <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>determining <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>staging <span class=\"_ _2\"></span>cri<span class=\"_ _2\"></span>teria <span class=\"_ _2\"></span>under <span class=\"_ _4\"></span>IFRS <span class=\"_ _4\"></span>9. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>three <span class=\"_ _4\"></span>stages <span class=\"_ _4\"></span>under <span class=\"_ _2\"></span>IFRS<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>as follows: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Stage 1 <span class=\"_ _2\"></span>- <span class=\"_ _4\"></span><span class=\"ff3\">Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>si<span class=\"_ _2\"></span>gnificant i<span class=\"_ _2\"></span>ncrease <span class=\"_ _2\"></span>in cr<span class=\"_ _2\"></span>edit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>(\u201cSICR\u201d) <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>initial <span class=\"_ _2\"></span>recognition, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>hav<span class=\"_ _2\"></span></span><span class=\"lsd\">e </span></span></span>\u201clow <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk\u201d <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>date, <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>classified <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1. <span class=\"_ _2\"></span>12<span class=\"_ _2\"></span><span class=\"ff1\">-month <span class=\"_ _2\"></span>ECLs <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>recorded <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>measure <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>expected <span class=\"_ _4\"></span>losses <span class=\"_ _2\"></span>that </span>result from default events that are possible within 12 months after the reportin<span class=\"_ _1\"></span>g date;<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Stage<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>2 <span class=\"_ _8\"></span>- <span class=\"_ _8\"></span>Financial <span class=\"_ _8\"></span>instruments <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>experienced <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>SICR <span class=\"_ _8\"></span>since <span class=\"_ _8\"></span>initial <span class=\"_ _8\"></span>recognition <span class=\"_ _8\"></span>are <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>Stage <span class=\"_ _8\"></span>2. <span class=\"_ _8\"></span>Lifetime <span class=\"_ _8\"></span>ECL<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>are </span></span>recorded <span class=\"_ _5\"> </span>to  me<span class=\"_ _1\"></span>asure <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>expected  loss<span class=\"_ _1\"></span>es  that <span class=\"_ _9\"> </span>re<span class=\"_ _2\"></span>sult <span class=\"_ _5\"> </span>from <span class=\"_ _5\"> </span>all  possib<span class=\"_ _1\"></span>le  de<span class=\"_ _1\"></span>fault  e<span class=\"_ _1\"></span>vents  over <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _5\"> </span>expected <span class=\"_ _5\"> </span>life <span class=\"_ _5\"> </span>of  the <span class=\"_ _5\"> </span>financial<span class=\"_ _2\"></span> instrument; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Stage <span class=\"_ _2\"></span>3 <span class=\"_ _2\"></span>- <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>demonstrate <span class=\"_ _4\"></span>objective <span class=\"_ _2\"></span>evidence <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>impairment, <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>considered <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>default <span class=\"_ _4\"></span>or </span></span>credit-impaired, are classified in Stage 3, also requiring the me<span class=\"_ _1\"></span>asurement of lifetime ECLs.<span class=\"_ _2\"></span> Purchased <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>originated <span class=\"_ _1\"></span>credit-<span class=\"ff3\">impaired <span class=\"_ _7\"></span>(\u201cPOCI\u201d) fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>asse<span class=\"_ _2\"></span>ts <span class=\"_ _7\"></span>are th<span class=\"_ _1\"></span>ose <span class=\"_ _7\"></span>financial assets <span class=\"_ _7\"></span>that <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _7\"></span>on in<span class=\"_ _1\"></span>itial <span class=\"_ _1\"></span>recognition. </span></span>The ECL in respect of such exposures is always measured on a lifetime basis.  The following diagram summarises the<span class=\"_ _1\"></span> impairment requirements under IFRS 9:<span class=\"_ _2\"></span> The key judgements and assumptions adopted by the Group in addressing the requi<span class=\"_ _1\"></span>rements of the standard are outlined below. <span class=\"_ _2\"></span> Significant increase<span class=\"_ _1\"></span> in credit risk When de<span class=\"_ _2\"></span>termining whether <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>increased <span class=\"_ _2\"></span>significantly <span class=\"_ _2\"></span>since <span class=\"_ _2\"></span>initial recognition,<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the Gro<span class=\"_ _2\"></span>up considers <span class=\"_ _9\"> </span>reasonable <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>supportable <span class=\"_ _9\"> </span>information <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>hat <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>releva<span class=\"_ _2\"></span>nt <span class=\"_ _9\"></span>and <span class=\"_ _9\"> </span>available <span class=\"_ _9\"> </span>wit<span class=\"_ _2\"></span>hout <span class=\"_ _9\"></span>undue <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>st <span class=\"_ _9\"></span>or <span class=\"_ _9\"> </span>effort. <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>his <span class=\"_ _9\"></span>inclu<span class=\"_ _2\"></span>des <span class=\"_ _9\"> </span>bo<span class=\"_ _2\"></span>th quantitative <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>qualitative <span class=\"_ _8\"></span>information <span class=\"_ _8\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>analysis, <span class=\"_ _8\"></span>based <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>historical <span class=\"_ _8\"></span>exp<span class=\"_ _2\"></span>erience, <span class=\"_ _8\"></span>expert <span class=\"_ _8\"></span>credit <span class=\"_ _9\"></span>judgement <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>forward<span class=\"_ _2\"></span>-looking information. The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>assesses <span class=\"_ _4\"></span>whether <span class=\"_ _4\"></span>cre<span class=\"_ _2\"></span>dit <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>increased <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>since <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>itial <span class=\"_ _4\"></span>recognition <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>reporting <span class=\"_ _4\"></span>dat<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>consid<span class=\"_ _2\"></span>ering <span class=\"_ _8\"></span>the change <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>risk <span class=\"_ _7\"></span>of defaul<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ccurring <span class=\"_ _7\"></span>over <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>remaining <span class=\"_ _7\"></span>life <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>instrument. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>assessment <span class=\"_ _1\"></span>explicitly <span class=\"_ _7\"></span>or<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>imp<span class=\"_ _2\"></span>licitly <span class=\"_ _3c\"></span>compar<span class=\"_ _2\"></span>es the risk of <span class=\"_ _2\"></span>default occurring at <span class=\"_ _2\"></span>the reporting <span class=\"_ _2\"></span>date compared with <span class=\"_ _2\"></span>that at initial <span class=\"_ _2\"></span>recognition, taking into <span class=\"_ _2\"></span>account informatio<span class=\"_ _4\"></span>n about p<span class=\"_ _2\"></span>ast<span class=\"_ _1\"></span> events, current conditions and future economic conditions<span class=\"_ _1\"></span>. <span class=\"_ _2\"></span> The <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>uses <span class=\"_ _7\"></span>tw<span class=\"_ _2\"></span>o <span class=\"_ _1\"></span>principal <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>riteria <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>determining whether <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>has been <span class=\"_ _7\"></span>a significant in<span class=\"_ _1\"></span>crease in <span class=\"_ _7\"></span>credit risk <span class=\"_ _7\"></span>since initial recognition: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">a quantitative te<span class=\"_ _2\"></span>st based <span class=\"_ _2\"></span>on changes <span class=\"_ _2\"></span>in in<span class=\"_ _2\"></span>ternal credit <span class=\"_ _2\"></span>risk grades<span class=\"_ _2\"></span> and, <span class=\"_ _2\"></span>by extension, <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>conditional fo<span class=\"_ _2\"></span>rward<span class=\"_ _2\"></span>-looking point-<span class=\"_ _6b\"> </span></span></span>in<span class=\"ls0\">-<span class=\"ff3\">time (\u201cPiT\u201d) PDs of obligors; and</span> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>tative indicators, primarily based on delinquency using a backstop of 30 days past due. </span></span>It <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>multiple <span class=\"_ _2\"></span>exposures <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same <span class=\"_ _2\"></span>obligor <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>classified under <span class=\"_ _4\"></span>different <span class=\"_ _2\"></span>stages. <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>occur <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Gr<span class=\"_ _2\"></span>oup <span class=\"_ _2\"></span>holds exposures <span class=\"_ _2\"></span>originated <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>differing <span class=\"_ _4\"></span>points <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>thereby <span class=\"_ _4\"></span>potentially <span class=\"_ _4\"></span>giving <span class=\"_ _2\"></span>rise <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>differing <span class=\"_ _4\"></span>default <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>rec<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>gnition, <span class=\"_ _2\"></span>causing <span class=\"_ _4\"></span>a variation in the relative increase in cred<span class=\"_ _1\"></span>it risk since origination between the different instruments.<span class=\"_ _2\"></span> Determining <span class=\"_ _1\"></span>whether <span class=\"_ _1\"></span>an <span class=\"_ _1\"></span>increase in <span class=\"_ _7\"></span>credit risk <span class=\"_ _7\"></span>is significant <span class=\"_ _1\"></span>depends on <span class=\"_ _7\"></span>the characteristi<span class=\"_ _1\"></span>cs of <span class=\"_ _7\"></span>the financial <span class=\"_ _1\"></span>instrument <span class=\"_ _1\"></span>and the borrower,<span class=\"_ _1\"></span> as well as the geographical region in which the borrower operates.<span class=\"_ _6b\"> </span>For  the <span class=\"_ _6\"> </span>purposes  o<span class=\"_ _2\"></span>f  t<span class=\"_ _2\"></span>he  quantitative <span class=\"_ _6\"> </span>SICR  assessment, <span class=\"_ _6\"> </span>the <span class=\"_ _6\"> </span>Group  has <span class=\"_ _6\"> </span>adopted <span class=\"_ _6\"> </span>a  rati<span class=\"_ _2\"></span>ngs-<span class=\"_ _2\"></span>based  approach <span class=\"_ _6\"> </span>(i.e.  ba<span class=\"_ _2\"></span>sed  on <span class=\"_ _6\"> </span>notch deterioration). Due <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the lack<span class=\"_ _2\"></span> of <span class=\"_ _2\"></span>internal <span class=\"_ _2\"></span>history o<span class=\"_ _2\"></span>f defaults, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>uses a <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>modelling solution <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">Moody\u2019s <span class=\"_ _2\"></span></span>in case of the Local Corporate Len<span class=\"_ _1\"></span>ding, Real Estate, Trade<span class=\"_ _1\"></span> Finance and th<span class=\"_ _1\"></span>e Bank\u2019s Factoring portfolios and<span class=\"_ _1\"></span> internally developed<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff1\">scorecards </span>in case of <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _1\"></span>Factoring exposures <span class=\"_ _1\"></span>at subsidiary level in <span class=\"_ _1\"></span>order to <span class=\"_ _1\"></span>assign internal credit <span class=\"_ _1\"></span>risk grades to obli<span class=\"ff1\">gors and facilities at th<span class=\"_ _1\"></span>e </span>date <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>assessment. As<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>explained previously, <span class=\"_ _7\"></span>these <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>ternal <span class=\"_ _7\"></span>credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>grades <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>derived <span class=\"_ _7\"></span>by: <span class=\"_ _1\"></span>(i) <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>nchmarki<span class=\"ff3\">ng <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>bligor\u2019s </span>financial i<span class=\"_ _1\"></span>nformation (in <span class=\"_ _1\"></span>case of Local <span class=\"_ _1\"></span>Corporate Lendi<span class=\"_ _1\"></span>ng, Trade <span class=\"_ _1\"></span>Finance, Factoring <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d syndicated lending exposu<span class=\"_ _1\"></span>res) or project <span class=\"_ _1\"></span>specific information <span class=\"_ _2\"></span>(in <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Real <span class=\"_ _2\"></span>Estate <span class=\"_ _2\"></span>exposures) <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>those <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>underlying <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>dataset; <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>(ii)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>applying <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>sc<span class=\"_ _2\"></span>orecard <span class=\"_ _4\"></span>to adjust the credit s<span class=\"_ _1\"></span>core to better reflect obligor-specific peculiarities. For rated e<span class=\"_ _1\"></span>xposures the SICR assessment is<span class=\"_ _1\"></span> based on the change in the <span class=\"_ _4\"></span>external <span class=\"_ _8\"></span>rating <span class=\"_ _9\"></span>since <span class=\"_ _4\"></span>origination. <span class=\"_ _9\"></span>Adjustments <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>also <span class=\"_ _8\"></span>made <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>apture<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>country- <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>industry<span class=\"_ _2\"></span>-specific <span class=\"_ _4\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>characteristics<span class=\"_ _2\"></span> impacting the credit risk of a particular obligor.  Obligor-specific credit scores are<span class=\"_ _1\"></span> then mapped to an un<span class=\"_ _1\"></span>conditional PiT PD. A forward-looking, probability weighte<span class=\"_ _1\"></span>d PiT PD estimated by the mode<span class=\"_ _1\"></span>l is determined <span class=\"_ _1\"></span>through the application <span class=\"_ _1\"></span>of multiple <span class=\"_ _1\"></span>forward<span class=\"_ _2\"></span>-looking <span class=\"_ _1\"></span>macroeconomic scenarios and th<span class=\"_ _1\"></span>en mapped to an implied default rating, which adopts<span class=\"_ _1\"></span> Moody\u2019s public ratings agency scale termin<span class=\"_ _1\"></span>ology from C up to Aaa. When pe<span class=\"_ _1\"></span>rforming the SICR asses<span class=\"ff1\">sm<span class=\"_ _2\"></span>ent, </span>the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>compares <span class=\"_ _7\"></span>the imp<span class=\"_ _1\"></span>lied <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ating <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>origination <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>implied ratin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>at the<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span>porting <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>determines <span class=\"_ _1\"></span>the di<span class=\"_ _1\"></span>fference <span class=\"_ _7\"></span>in n<span class=\"_ _1\"></span>otches between them. The Group\u2019s staging crite<span class=\"_ _1\"></span>ria is therefore deemed to be based on a ratings/notch deterioration approach.<span class=\"_ _2\"></span><span class=\"ff1\"> </span>The <span class=\"_ _2\"></span>quantitative <span class=\"_ _4\"></span>SICR <span class=\"_ _2\"></span>staging <span class=\"_ _4\"></span>decision <span class=\"_ _2\"></span>uses <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>relative <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>reshold <span class=\"_ _2\"></span>approach, <span class=\"_ _4\"></span>which <span class=\"_ _2\"></span>involves <span class=\"_ _4\"></span>calculating <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>magnitude <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>fference between <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>eporting <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>rating and <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rigination <span class=\"_ _7\"></span>date rating bas<span class=\"_ _1\"></span>ed <span class=\"_ _1\"></span>on <span class=\"_ _1\"></span>the dete<span class=\"_ _1\"></span>rioration in <span class=\"_ _7\"></span>the number <span class=\"_ _1\"></span>of notche<span class=\"_ _1\"></span>s <span class=\"_ _1\"></span>betw<span class=\"_ _2\"></span>een <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>wo ratings. As a <span class=\"_ _2\"></span>general indicator, <span class=\"_ _2\"></span>the credit risk o<span class=\"_ _2\"></span>f a particular <span class=\"_ _2\"></span>exposure is deemed <span class=\"_ _2\"></span>to have increased <span class=\"_ _2\"></span>significantly since <span class=\"_ _2\"></span>ini<span class=\"_ _2\"></span>tial recognition if, based on the Group\u2019s quantitative modelling, there<span class=\"_ _1\"></span> is a two<span class=\"_ _2\"></span><span class=\"ff1\">-notch deterioration from the rating at origination.  </span>Although <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>has <span class=\"_ _4\"></span>adopted <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>ratings<span class=\"_ _2\"></span>-based <span class=\"_ _4\"></span>approach <span class=\"_ _8\"></span>(i.e. <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>notch <span class=\"_ _8\"></span>deterioration) <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>its <span class=\"_ _4\"></span>SICR <span class=\"_ _4\"></span>asse<span class=\"_ _2\"></span>ssment, <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>implied rating is represen<span class=\"_ _1\"></span>ted by an underlying PD. In this<span class=\"_ _1\"></span> respect, the objective of the asses<span class=\"_ _1\"></span>sment is to identify whethe<span class=\"_ _1\"></span>r a significant increase in credit <span class=\"_ _8\"></span>risk <span class=\"_ _9\"></span>has <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>ccurred <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>an <span class=\"_ _9\"> </span>exposure <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>comparing <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>implied <span class=\"_ _8\"></span>rating <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>reporting <span class=\"_ _8\"></span>da<span class=\"_ _2\"></span>te <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>implied <span class=\"_ _8\"></span>rating <span class=\"_ _9\"></span>at <span class=\"_ _9\"> </span>initial recognition. Credit <span class=\"_ _1\"></span>risk may also <span class=\"_ _1\"></span>be dee<span class=\"_ _1\"></span>med to have i<span class=\"_ _1\"></span>ncreased signi<span class=\"_ _1\"></span>ficantly since ini<span class=\"_ _1\"></span>tial recognition b<span class=\"_ _1\"></span>ased on quali<span class=\"_ _1\"></span>tative factors <span class=\"_ _1\"></span>linked <span class=\"ff3\">to the Group\u2019s </span>credit risk <span class=\"_ _1\"></span>management processes that may <span class=\"_ _1\"></span>not otherwise be <span class=\"_ _1\"></span>fully reflected in i<span class=\"_ _1\"></span>ts quantitative analysis <span class=\"_ _1\"></span>on a timely basis. This will be the case <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>exposures that <span class=\"_ _2\"></span>meet <span class=\"_ _2\"></span>certain <span class=\"_ _2\"></span>heightened <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>criteria, <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>as placement <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>watch <span class=\"_ _2\"></span>list. <span class=\"_ _2\"></span>Such <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>factors <span class=\"_ _2\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on expert judgment and relevant historical experiences and exposures which are<span class=\"_ _1\"></span> categorised on the w<span class=\"_ _2\"></span>atch list are downgraded to Stage 2. As a backs<span class=\"_ _1\"></span>top, the Group <span class=\"_ _1\"></span>considers that a <span class=\"_ _1\"></span>significant increase in <span class=\"_ _1\"></span>credit risk occurs <span class=\"_ _1\"></span>no later than <span class=\"_ _1\"></span>when an asset is <span class=\"_ _1\"></span>more than<span class=\"_ _2\"></span> 30 days <span class=\"_ _1\"></span>past due. Days past due are determined <span class=\"_ _2\"></span>by counting the number of days since the earliest elapsed d<span class=\"_ _2\"></span>ue date in respect of wh<span class=\"_ _2\"></span>ich a schedu<span class=\"_ _2\"></span>led payment <span class=\"_ _7\"></span>has <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>been <span class=\"_ _1\"></span>received. <span class=\"_ _7\"></span>Due <span class=\"_ _7\"></span>dates <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>determined <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ithout <span class=\"_ _7\"></span>considering <span class=\"_ _7\"></span>any <span class=\"_ _1\"></span>grace <span class=\"_ _7\"></span>period <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>might <span class=\"_ _7\"></span>be avai<span class=\"_ _1\"></span>lable <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>orrower. The Group<span class=\"_ _1\"></span> applies a <span class=\"_ _1\"></span>further b<span class=\"_ _1\"></span>ackstop when <span class=\"_ _1\"></span>the rating <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the<span class=\"_ _1\"></span> obligor re<span class=\"_ _1\"></span>aches a <span class=\"_ _1\"></span>level that <span class=\"_ _7\"></span>is equivalent to a facility in <span class=\"_ _1\"></span>arrears. A<span class=\"_ _1\"></span> significant increase in credit risk occurs where the obligor is internall<span class=\"_ _1\"></span>y graded below 7-.<span class=\"_ _2\"></span> If <span class=\"_ _4\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>ev<span class=\"_ _2\"></span>idence <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>there <span class=\"_ _4\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>significant <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>lative <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>initial <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>cognition, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>loss <span class=\"_ _8\"></span>allow<span class=\"_ _2\"></span>ance <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>an instrument return to being <span class=\"_ _2\"></span>measured as 12-<span class=\"ff3\">month ECL<span class=\"_ _2\"></span>. Where the SICR <span class=\"_ _2\"></span>was initially determined using the Group\u2019s quan<span class=\"_ _2\"></span></span>titative criteria (i.e., deterioration <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>rating), the <span class=\"_ _2\"></span>exposure i<span class=\"_ _2\"></span>s deemed <span class=\"_ _2\"></span>to have <span class=\"_ _2\"></span>cured <span class=\"_ _2\"></span>only if <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>evidence of <span class=\"_ _2\"></span>an i<span class=\"_ _2\"></span>mprovement in <span class=\"_ _2\"></span>the impl<span class=\"_ _4\"></span>ied <span class=\"_ _2\"></span>default rating <span class=\"_ _8\"></span>(<span class=\"_ _2\"></span>instrument <span class=\"_ _9\"></span>should <span class=\"_ _9\"></span>evidence <span class=\"_ _9\"></span>an <span class=\"_ _8\"></span>im<span class=\"_ _2\"></span>plied <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>efault <span class=\"_ _8\"></span>rat<span class=\"_ _2\"></span>ing <span class=\"_ _9\"></span>which <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>at <span class=\"_ _9\"></span>worst <span class=\"_ _9\"></span>one <span class=\"_ _8\"></span>notch <span class=\"_ _5\"> </span>lower <span class=\"_ _9\"></span>than <span class=\"_ _8\"></span>t<span class=\"_ _4\"></span>he <span class=\"_ _9\"></span>original <span class=\"_ _9\"> </span>inception <span class=\"_ _9\"></span>rating (reflecting <span class=\"_ _5\"> </span>worse <span class=\"_ _5\"> </span>credit <span class=\"_ _5\"> </span>quality <span class=\"_ _5\"> </span>compared <span class=\"_ _5\"> </span>to  the <span class=\"_ _5\"> </span>date <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>initial <span class=\"_ _5\"> </span>recognition <span class=\"_ _5\"> </span>but <span class=\"_ _5\"> </span>better <span class=\"_ _5\"> </span>credit <span class=\"_ _5\"> </span>quality <span class=\"_ _5\"> </span>compared <span class=\"_ _5\"> </span>to  the <span class=\"_ _9\"> </span>tw<span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>-notch downgrade required to migrate an exposure into Stage 2) in order to trigg<span class=\"_ _1\"></span>er a reclassification from <span class=\"_ _2\"></span>Stage 2 to Stage 1). Some <span class=\"_ _2\"></span>qualitative <span class=\"_ _2\"></span>SICR <span class=\"_ _4\"></span>indicators, <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>days <span class=\"_ _2\"></span>past <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>forbearance, <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>indicative <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>increased <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>default <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>per<span class=\"_ _4\"></span>sists after the <span class=\"_ _1\"></span>indicator itself has ceased <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> exist. <span class=\"_ _1\"></span>In the case that <span class=\"_ _1\"></span>SICR status is triggered <span class=\"_ _1\"></span>by the number of days <span class=\"_ _7\"></span>pa<span class=\"_ _2\"></span>st due an<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>no forbearance has been granted, any instrument that is no longer 30-days past due can be reclassified to Stage 1 <span class=\"_ _2\"></span>when: (i) all contr<span class=\"_ _1\"></span>actual arrears have been <span class=\"_ _4\"></span>remediated <span class=\"_ _4\"></span>(N<span class=\"_ _2\"></span>il <span class=\"_ _4\"></span>days <span class=\"_ _8\"></span>past <span class=\"_ _4\"></span>due); <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>(i<span class=\"_ _2\"></span>i) <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>further <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-payment <span class=\"_ _8\"></span>has <span class=\"_ _8\"></span>been <span class=\"_ _4\"></span>observed <span class=\"_ _8\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _9\"></span>minimum <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>90<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>days. <span class=\"_ _4\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>case <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f forbearance, the Group follows two distinct p<span class=\"_ _1\"></span>athways. An exposure that is performing (i.e. no material pas<span class=\"_ _1\"></span>t dues of more than 90 days) at <span class=\"_ _2\"></span>the tim<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is gra<span class=\"_ _2\"></span>nted <span class=\"_ _2\"></span>forbearance <span class=\"_ _2\"></span>(\u2018performing forbor<span class=\"_ _2\"></span>ne\u2019) must <span class=\"_ _2\"></span>pass <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>probation <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>tw<span class=\"_ _2\"></span><span class=\"ff1\">o <span class=\"_ _2\"></span>years, <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>is </span>classified <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>Stage <span class=\"_ _4\"></span>2, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>order <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>demonstrate <span class=\"_ _4\"></span>good <span class=\"_ _4\"></span>behaviour <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>provide <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>its <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>declined <span class=\"_ _4\"></span>sufficien<span class=\"_ _2\"></span>tly. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>this respect, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>Stage 2 <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>can <span class=\"_ _2\"></span>only <span class=\"_ _2\"></span>pass probation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>upgraded to<span class=\"_ _2\"></span> Stage <span class=\"_ _2\"></span>1 <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>least two <span class=\"_ _2\"></span>years <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>passed since <span class=\"_ _2\"></span>downgrade <span class=\"_ _2\"></span>to Stage <span class=\"_ _1\"></span>2 and if <span class=\"_ _1\"></span>the borrower <span class=\"_ _1\"></span>has demonstrated <span class=\"_ _1\"></span>satisfactory performance <span class=\"_ _1\"></span>throughout that p<span class=\"_ _1\"></span>eriod.  An <span class=\"_ _1\"></span>exposure that <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>s non-performing at the <span class=\"_ _8\"></span>time <span class=\"_ _9\"> </span>it <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>granted <span class=\"_ _9\"></span>forbearance <span class=\"_ _9\"></span>(\u2018non<span class=\"ff1\">-</span>performing <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>rborne\u2019) <span class=\"_ _8\"></span>must <span class=\"_ _9\"></span>pas<span class=\"ff1\">s <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ure <span class=\"_ _8\"></span>period <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>one <span class=\"_ _8\"></span>year, <span class=\"_ _9\"> </span>during <span class=\"_ _8\"></span>which <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>exposure <span class=\"_ _8\"></span>is<span class=\"_ _2\"></span> </span>classified <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Stage <span class=\"_ _4\"></span>3, <span class=\"_ _4\"></span>following <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>becomes <span class=\"_ _4\"></span>performing <span class=\"_ _4\"></span>forbo<span class=\"_ _2\"></span>rne <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>must <span class=\"_ _8\"></span>pass <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>two <span class=\"_ _4\"></span>year <span class=\"_ _4\"></span>probation <span class=\"_ _4\"></span>period, <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>which<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>it <span class=\"_ _4\"></span>is<span class=\"_ _2\"></span> classified as Stage 2, before it can be upgraded to S<span class=\"_ _1\"></span>tage 1.<span class=\"_ _2\"></span> When <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _4\"></span>terms <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>lo<span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>have<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>be<span class=\"_ _2\"></span>en <span class=\"_ _4\"></span>modified, <span class=\"_ _4\"></span>evidence <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>criteria <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>recognising <span class=\"_ _4\"></span>lifet<span class=\"_ _2\"></span>ime <span class=\"_ _2\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>are<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>longe<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>met includes a history of up-<span class=\"ls10\">to</span>-date payment performance against the modified contractual terms.<span class=\"_ _6b\"> </span>IFRS <span class=\"_ _4\"></span>9 <span class=\"_ _4\"></span>allow<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>low <span class=\"_ _8\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>xpedient <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>staging <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>urposes. <span class=\"_ _4\"></span>Under <span class=\"_ _4\"></span>this <span class=\"_ _8\"></span>expedient, <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>entity <span class=\"_ _4\"></span>m<span class=\"_ _2\"></span>ay <span class=\"_ _4\"></span>assume <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>sk <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>a financial instrument <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>not increased <span class=\"_ _2\"></span>significantly <span class=\"_ _2\"></span>since initial <span class=\"_ _2\"></span>recognition if <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial instrument <span class=\"_ _2\"></span>is determined <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>have low<span class=\"_ _2\"></span> credit risk <span class=\"_ _2\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>reporting <span class=\"_ _4\"></span>date. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>considers <span class=\"_ _4\"></span>\u201clow <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk\u201d <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>case <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>selected <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>(for <span class=\"_ _4\"></span>exa<span class=\"_ _2\"></span><span class=\"ff1\">mple <span class=\"_ _4\"></span>listed </span>bonds and c<span class=\"_ _2\"></span>ounterparties to whi<span class=\"_ _2\"></span>ch an external <span class=\"_ _2\"></span>credit rating has<span class=\"_ _2\"></span> been assigned <span class=\"_ _2\"></span>by an <span class=\"_ _2\"></span>external credit ra<span class=\"_ _4\"></span>ting agency) <span class=\"_ _2\"></span>with an <span class=\"_ _2\"></span>investment<span class=\"_ _1\"></span> grade credit rating (BBB<span class=\"_ _2\"></span>- and bet<span class=\"_ _2\"></span>ter) assigned by at lea<span class=\"_ _2\"></span>st one major <span class=\"_ _2\"></span>external credit rating agency<span class=\"_ _2\"></span>. Should <span class=\"_ _2\"></span>the external credit rating <span class=\"_ _2\"></span>of a financial <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>fall <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>grade <span class=\"_ _2\"></span>threshold, <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>instrument <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>deemed <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>suffered <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>SICR, <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>po<span class=\"_ _4\"></span>int <span class=\"_ _2\"></span>the instrument will be re-classified as a Stage 2 exposure, moving from a 12-month to a lifetime ECL calculation. Definition of default<span class=\"_ _1\"></span> In order to assess whether there has been an increase in credit risk of a financial instrument since initial recogniti<span class=\"_ _1\"></span>on, cha<span class=\"_ _2\"></span>nges in default risk are considered over the remaining life of the financial instrument. The definition of default is therefore critical to the application of IFRS 9 requirements. However, IFRS 9 d<span class=\"_ _1\"></span>oes not specifically de<span class=\"_ _1\"></span>fine default, but requires<span class=\"_ _1\"></span> the Group to apply a definition th<span class=\"_ _1\"></span>at <span class=\"_ _2\"></span>is consistent with the definition used for internal credit risk man<span class=\"_ _1\"></span>agement purposes.<span class=\"_ _2\"></span> The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>app<span class=\"_ _2\"></span>lies <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>definition <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>default <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>consistent <span class=\"_ _8\"></span>man<span class=\"_ _2\"></span>ner <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>internal <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>ma<span class=\"_ _2\"></span>nagement <span class=\"_ _8\"></span>practice, <span class=\"_ _8\"></span>which <span class=\"_ _9\"></span>defin<span class=\"_ _2\"></span>ition considers both qualitative and quantitative factors. In this<span class=\"_ _1\"></span> respect, the Group considers a financial asset to be in default <span class=\"_ _2\"></span>when: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the borrower is <span class=\"_ _2\"></span>unlikely to pay <span class=\"_ _2\"></span>its credit obligations to <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>in full, <span class=\"_ _2\"></span>without recourse by <span class=\"_ _2\"></span>the Group <span class=\"_ _2\"></span>to actions such a<span class=\"_ _2\"></span>s<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>realising </span></span>security (if any is held); \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">the b<span class=\"_ _1\"></span>orrower is more than 90 days past due on any materi<span class=\"_ _1\"></span>al credit obligation to the Group. Overdrafts are conside<span class=\"_ _1\"></span>red as being <span class=\"_ _2\"></span>past </span></span>due once <span class=\"_ _2\"></span>the cu<span class=\"_ _2\"></span>stomer has <span class=\"_ _2\"></span>breached an <span class=\"_ _2\"></span>advised lim<span class=\"_ _2\"></span>it or <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>been advised <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>limit <span class=\"_ _2\"></span>smaller than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>current amou<span class=\"_ _2\"></span>nt outstandin<span class=\"_ _2\"></span>g;<span class=\"_ _2\"></span> or<span class=\"ls0\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">it is becoming probable that t<span class=\"_ _2\"></span>he borrower will <span class=\"_ _2\"></span>restr<span class=\"_ _1\"></span>ucture the ass<span class=\"_ _2\"></span>et as a result o<span class=\"_ _2\"></span>f bankruptcy due t<span class=\"_ _2\"></span>o the borrower\u2019s inabilit<span class=\"_ _2\"></span><span class=\"ff1\">y <span class=\"_ _2\"></span>to pay </span></span></span>its credit obligations. In assessing whether a borrower is in default, the Group considers the following indi<span class=\"_ _1\"></span>cators:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quali<span class=\"_ _1\"></span>tative: factors <span class=\"_ _2\"></span>which are <span class=\"_ _2\"></span>taken into co<span class=\"_ _2\"></span>nsideration include delinquency, br<span class=\"_ _2\"></span>eaches of co<span class=\"_ _2\"></span>venant, forbearance measures a<span class=\"_ _2\"></span>nd n<span class=\"_ _2\"></span><span class=\"ls3\">on</span>-<span class=\"_ _6b\"> </span></span></span>payment on another obligation of the same issuer to the<span class=\"_ _1\"></span> Group;<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">quantitative<span class=\"_ _1\"></span>: this <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>based on <span class=\"_ _2\"></span>the ratings-based <span class=\"_ _2\"></span>approach described <span class=\"_ _2\"></span>earlier, with exposures <span class=\"_ _2\"></span>having an <span class=\"_ _2\"></span>implied rating <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Ca <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>below </span></span>being treated as defaulted. Inputs into th<span class=\"_ _1\"></span>e assessment of <span class=\"_ _1\"></span>whether a fin<span class=\"_ _1\"></span>ancial instrument is in<span class=\"_ _1\"></span> default and th<span class=\"_ _1\"></span>eir significance may vary <span class=\"_ _1\"></span>over time <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> reflect changes in circumstances. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>plemented<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>efinition <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>per <span class=\"_ _4\"></span>Article <span class=\"_ _2\"></span>178 <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Capital <span class=\"_ _4\"></span>Requirements <span class=\"_ _2\"></span>Reg<span class=\"_ _2\"></span>ulation <span class=\"_ _2\"></span>which stipulates <span class=\"_ _7\"></span>that a <span class=\"_ _7\"></span>default <span class=\"_ _1\"></span>shall <span class=\"_ _7\"></span>be considered <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>have <span class=\"_ _7\"></span>occurred when <span class=\"_ _7\"></span>either or <span class=\"_ _7\"></span>both <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>following <span class=\"_ _1\"></span>criteria <span class=\"_ _7\"></span>are present:<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>her<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>material credit obligations due by the o<span class=\"_ _2\"></span>bligor which are more <span class=\"_ _2\"></span>than 90 days past due and/or the obligor is <span class=\"_ _2\"></span>cons<span class=\"_ _2\"></span>idered as unlikely to pay <span class=\"_ _2\"></span>its credit<span class=\"_ _1\"></span> obligations without the realisation <span class=\"_ _2\"></span>of collateral. This definition is used fo<span class=\"_ _2\"></span>r the purpose of measuring <span class=\"_ _2\"></span>ECL and identifying a<span class=\"_ _2\"></span>ssets as <span class=\"_ _2\"></span>being credit-impaired. Therefore, the definitions of credit-impaired and default are al<span class=\"_ _2\"></span>igned so that Stage 3 exposures comprise loans that are considered defaulted or otherwise credi<span class=\"_ _1\"></span>t-impaired. <span class=\"_ _2\"></span> Exposures <span class=\"_ _7\"></span>which <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>cla<span class=\"_ _2\"></span>ssified <span class=\"_ _3c\"></span>as de<span class=\"_ _1\"></span>faulted <span class=\"_ _7\"></span>are <span class=\"_ _7\"></span>those <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>assigned <span class=\"_ _7\"></span>an <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nternal <span class=\"_ _3c\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>grade <span class=\"_ _7\"></span>of 9 <span class=\"_ _7\"></span>or <span class=\"_ _1\"></span>10. <span class=\"_ _7\"></span>Defaulted <span class=\"_ _7\"></span>exposures may also compris<span class=\"_ _1\"></span>e forborne <span class=\"_ _7\"></span>lo<span class=\"_ _2\"></span>ans <span class=\"_ _1\"></span>and ad<span class=\"_ _1\"></span>vances to customers<span class=\"_ _1\"></span> that have <span class=\"_ _7\"></span>been subject to a <span class=\"_ _1\"></span>change <span class=\"_ _1\"></span>in contractual cash<span class=\"_ _1\"></span> flows as <span class=\"_ _7\"></span>a <span class=\"_ _2\"></span>result of a concession which the Group would not otherwise consider, and<span class=\"_ _1\"></span> where it is probable that without <span class=\"_ _2\"></span>the concession the borrower would be unable to meet th<span class=\"_ _1\"></span>e contractual payment obl<span class=\"_ _1\"></span>igations in full, unless<span class=\"_ _1\"></span> the concession is insi<span class=\"_ _1\"></span>gnificant and <span class=\"_ _2\"></span>there<span class=\"_ _1\"></span> are no other indi<span class=\"_ _1\"></span>cators of impairment. Forborne lo<span class=\"_ _2\"></span>ans that are <span class=\"_ _2\"></span>classified as <span class=\"_ _2\"></span>credit-impaired w<span class=\"_ _2\"></span>ill continue to <span class=\"_ _2\"></span>be classified as <span class=\"_ _2\"></span>such until <span class=\"_ _2\"></span>there is <span class=\"_ _2\"></span>sufficient evidence to demonstrate a significant reduction in the risk of non-payment. An <span class=\"_ _1\"></span>instrument <span class=\"_ _7\"></span>not comprising <span class=\"_ _1\"></span>of forborne<span class=\"_ _1\"></span> l<span class=\"_ _1\"></span>oans <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>advances <span class=\"_ _1\"></span>is considered <span class=\"_ _7\"></span>to have <span class=\"_ _1\"></span>cured <span class=\"_ _7\"></span>from defaulted <span class=\"_ _1\"></span>status <span class=\"_ _1\"></span>when <span class=\"_ _1\"></span>it no <span class=\"_ _7\"></span>long<span class=\"_ _2\"></span>er <span class=\"_ _1\"></span>meets any <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> defaul<span class=\"_ _1\"></span>t <span class=\"_ _1\"></span>criteria for <span class=\"_ _7\"></span>a period of <span class=\"_ _7\"></span>90 consecutive <span class=\"_ _1\"></span>days. <span class=\"_ _1\"></span>When <span class=\"_ _1\"></span>forbearance <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>easures <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>extended <span class=\"_ _1\"></span>to a <span class=\"_ _7\"></span>defaulted ins<span class=\"_ _2\"></span>trument, <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>uch instrument <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nsidered <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>have <span class=\"_ _4\"></span>cured <span class=\"_ _4\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>defaulted <span class=\"_ _4\"></span>status <span class=\"_ _8\"></span>when <span class=\"_ _8\"></span>it <span class=\"_ _4\"></span>no <span class=\"_ _8\"></span>longer <span class=\"_ _4\"></span>me<span class=\"_ _2\"></span>ets <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>default <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>riteria <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>period<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>12 consecutive <span class=\"_ _7\"></span><span class=\"ff3\">months, <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>thereafter b<span class=\"_ _1\"></span>ecoming <span class=\"_ _7\"></span>a \u2018pe<span class=\"_ _1\"></span>rforming <span class=\"_ _7\"></span>forborne\u2019 e<span class=\"_ _1\"></span>xposure. <span class=\"_ _7\"></span>Performing <span class=\"_ _1\"></span>forborne <span class=\"_ _1\"></span>exposures <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span><span class=\"ff1\">e <span class=\"_ _7\"></span>cured <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>performing </span></span>status after 24 consecutive months of no events indicating financial distress.<span class=\"_ _6b\"> </span>Measurement <span class=\"_ _1\"></span>of expected credit l<span class=\"_ _1\"></span>oss<span class=\"ls1f\">es</span> ECLs are measured on <span class=\"_ _2\"></span>a 12-month or <span class=\"_ _2\"></span>a lifetime basis depending o<span class=\"_ _2\"></span>n whether a SICR has occ<span class=\"_ _2\"></span>urred<span class=\"_ _1\"></span> si<span class=\"_ _2\"></span>nce initial recognition or whether <span class=\"_ _2\"></span>an asset is considered to be credit-impaired. Specifically, ECLs are the discounted product of the following variab<span class=\"_ _1\"></span>les:<span class=\"_ _2\"></span> \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the <span class=\"_ _4\"></span>probability <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>default <span class=\"_ _8\"></span>(\u201cPD\u201d), <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>represents <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>likelihood <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>borrower <span class=\"_ _8\"></span>defaulting <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>its <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>obl<span class=\"_ _2\"></span>igation <span class=\"_ _4\"></span>(as <span class=\"_ _4\"></span>p<span class=\"_ _4\"></span><span class=\"ff1\">er <span class=\"_ _8\"></span>the </span></span></span>\u2018definition of default\u2019 above), <span class=\"_ _2\"></span>either over the <span class=\"_ _2\"></span>next 12 months (\u201c12<span class=\"_ _2\"></span><span class=\"ff1\">-</span>mo<span class=\"_ _2\"></span>nth PD\u201d) or over <span class=\"_ _2\"></span>the remaining lifetime (\u201clifetime PD<span class=\"_ _2\"></span>\u201d<span class=\"ff1\">) of <span class=\"_ _2\"></span>the </span>obligation; \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">the loss <span class=\"_ _2\"></span>given <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>(\u201cLGD\u201d), <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>represents the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>expectation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>extent <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the loss <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>defaulted exposure. <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span><span class=\"ff1\">GD <span class=\"_ _2\"></span>is </span></span></span>expressed a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>percentage <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>per <span class=\"_ _2\"></span>unit <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>default <span class=\"_ _2\"></span>(\u201cEAD\u201d). <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>estimation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>GD c<span class=\"_ _2\"></span>onsiders the <span class=\"_ _4\"></span>struc<span class=\"_ _2\"></span><span class=\"ff1\">ture </span>and <span class=\"_ _2\"></span>seniority o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>claim, <span class=\"_ _2\"></span>together with <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>nature an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>recoverability / <span class=\"_ _4\"></span>enforceability <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral and <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iated recover<span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>costs; and \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">exposure<span class=\"_ _1\"></span> at default (\u201cEAD\u201d), which represents the expected exposure in the event of a default.<span class=\"ff1\"> </span></span></span>ECL for exposures in Stage 1 is calculated by multiplying the 12-mo<span class=\"_ _2\"></span>nth PD by LGD and EAD. Lifetime ECL is calculated by multiplying the lifetime PD by LGD and EAD. In <span class=\"_ _1\"></span>measuring <span class=\"_ _7\"></span>E<span class=\"_ _2\"></span>CLs, <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Group adopts <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>credit <span class=\"_ _7\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>delling <span class=\"_ _7\"></span>solution developed <span class=\"_ _7\"></span>by Moody\u2019s <span class=\"_ _1\"></span>Analytics. <span class=\"_ _7\"></span>W<span class=\"_ _2\"></span>hen <span class=\"_ _7\"></span>calculating the<span class=\"_ _1\"></span> Group\u2019s ECL, special considerations are <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>to assess <span class=\"_ _2\"></span>the impact <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>current and fo<span class=\"_ _2\"></span>recasted economic <span class=\"_ _2\"></span>conditions, as ex<span class=\"_ _2\"></span>plained in f<span class=\"_ _4\"></span>urther d<span class=\"_ _2\"></span>etail in note <span class=\"_ _7\"></span>4.2.1.7.<span class=\"_ _2\"></span> The<span class=\"_ _1\"></span> ECL <span class=\"_ _1\"></span>is de<span class=\"_ _1\"></span>termined b<span class=\"_ _1\"></span>y projecting <span class=\"_ _1\"></span>the PD, <span class=\"_ _1\"></span>EAD and<span class=\"_ _1\"></span> LGD for <span class=\"_ _1\"></span>each futu<span class=\"_ _1\"></span>re month <span class=\"_ _7\"></span>and for each in<span class=\"_ _1\"></span>dividual <span class=\"_ _1\"></span>exposu<span class=\"_ _2\"></span>re. These three components <span class=\"_ _2\"></span>are multiplied <span class=\"_ _2\"></span>together and a<span class=\"_ _2\"></span>djusted for <span class=\"_ _2\"></span>the likelihood <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>survival (i.e. the <span class=\"_ _2\"></span>exposure has<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>prepaid or <span class=\"_ _2\"></span>defaulted in an <span class=\"_ _4\"></span>earlier <span class=\"_ _2\"></span>mont<span class=\"_ _2\"></span>h). <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _2\"></span>effectively <span class=\"_ _8\"></span>calculates <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>ECL <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>future <span class=\"_ _4\"></span>period, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>then <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>scounted <span class=\"_ _2\"></span>back <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>reporting <span class=\"_ _9\"> </span>date <span class=\"_ _4\"></span>and summed. The discount rate used in the<span class=\"_ _1\"></span> ECL calculation is the original Effective Interest Rate (E<span class=\"_ _2\"></span>IR) or an approximation th<span class=\"_ _1\"></span>ereof. Probability of default<span class=\"_ _1\"></span><span class=\"fs0 fc0\"> </span>The <span class=\"_ _4\"></span>term <span class=\"_ _4\"></span>structure <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>PDs <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>llows <span class=\"_ _2\"></span>a <span class=\"_ _8\"></span>two<span class=\"_ _2\"></span>-staged <span class=\"_ _2\"></span>appro<span class=\"_ _2\"></span>ach. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>first <span class=\"_ _4\"></span>instance, <span class=\"_ _4\"></span>borrower<span class=\"_ _2\"></span>-specific <span class=\"_ _4\"></span>internal <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>grades <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>derived using the methodology <span class=\"_ _2\"></span>described in <span class=\"_ _2\"></span>note 4.2.1.2) are <span class=\"_ _2\"></span>mapped to <span class=\"_ _2\"></span>Moody\u2019s official <span class=\"_ _2\"></span>credit rating<span class=\"_ _2\"></span><span class=\"ff1\">-scale table. <span class=\"_ _2\"></span>Following this, <span class=\"_ _2\"></span>the resultant </span>credit rating <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>converted i<span class=\"_ _2\"></span>nto a <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>PD <span class=\"_ _2\"></span>term structure <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>Moody\u2019s <span class=\"_ _2\"></span>\u2018Rating to <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>PD\u2019 <span class=\"_ _2\"></span>converter, calibrated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>reference t<span class=\"_ _4\"></span><span class=\"ff1\">o <span class=\"_ _2\"></span>historical </span>default data obse<span class=\"_ _1\"></span>rved in the market. This is d<span class=\"_ _1\"></span>one through statistical models which an<span class=\"_ _1\"></span>alyse the data collected and g<span class=\"_ _1\"></span>enerate estimates of the PD of <span class=\"_ _2\"></span>exposures over the <span class=\"_ _2\"></span>remaining maturity <span class=\"_ _2\"></span>term and how <span class=\"_ _2\"></span>these are expected to <span class=\"_ _2\"></span>change as a<span class=\"_ _2\"></span> result of the <span class=\"_ _2\"></span>passage of time, <span class=\"_ _2\"></span>based on the obligor\u2019s implied rating, as well as country and industry information.<span class=\"ff1\">  </span>\u201cUnconditional\u201d PiT <span class=\"_ _2\"></span>PDs <span class=\"_ _2\"></span>refer to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>PD t<span class=\"_ _2\"></span>erm structure <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>historical information <span class=\"_ _2\"></span>and pr<span class=\"_ _2\"></span>ior to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>application of <span class=\"_ _2\"></span>forwar<span class=\"_ _4\"></span><span class=\"ff1\">d-looking </span>macroeconomic <span class=\"_ _2\"></span>scenarios. <span class=\"_ _2\"></span>Multiple forwa<span class=\"_ _2\"></span>rd-looking <span class=\"_ _2\"></span>macroeconomic <span class=\"_ _2\"></span>scenarios are <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>pplied <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>unconditional PiT<span class=\"_ _2\"></span> PD <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>st<span class=\"_ _2\"></span>ructure to estimate a forward-looking probability-<span class=\"ff3\">weighted \u201cconditional\u201d PiT PD at an obligor level.</span> For <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>majority <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>ilities <span class=\"_ _2\"></span>PDs <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>determined <span class=\"_ _4\"></span>upon <span class=\"_ _2\"></span>origination <span class=\"_ _4\"></span>date <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>eac<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>subsequent <span class=\"_ _4\"></span>reporting <span class=\"_ _4\"></span>date <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>oblig<span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>level rather than at a <span class=\"_ _2\"></span>facility level. Therefore, at <span class=\"_ _2\"></span>any given date, multiple <span class=\"_ _2\"></span>facilities<span class=\"_ _1\"></span> attributable to <span class=\"_ _2\"></span>the same o<span class=\"_ _2\"></span>bligor are as<span class=\"_ _2\"></span>signed the same <span class=\"_ _2\"></span>PD, reflecting <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>condition <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>date <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>assessment. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _4\"></span>regard, <span class=\"_ _2\"></span>diff<span class=\"_ _2\"></span>eren<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>ilities <span class=\"_ _2\"></span>with <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>same <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bligor </span>originated <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>same <span class=\"_ _7\"></span>time <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>xpected <span class=\"_ _3c\"></span>to have <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _3c\"></span>i<span class=\"_ _2\"></span>dentical <span class=\"_ _7\"></span>PD <span class=\"_ _1\"></span>both <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rigination <span class=\"_ _7\"></span>date <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>well<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>as <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ubsequent <span class=\"_ _7\"></span>reporting <span class=\"_ _7\"></span>dates. <span class=\"_ _1\"></span>However, facilities with <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same <span class=\"_ _2\"></span>obligor <span class=\"_ _2\"></span>originated <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>different tim<span class=\"_ _2\"></span>e interv<span class=\"_ _2\"></span>als c<span class=\"_ _2\"></span>an have <span class=\"_ _2\"></span>different <span class=\"_ _2\"></span>PDs <span class=\"_ _2\"></span>upon <span class=\"_ _2\"></span>origination, reflecting <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span><span class=\"ff3\">he <span class=\"_ _2\"></span>borrower\u2019s </span>financial <span class=\"_ _7\"></span>condition <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>at <span class=\"_ _7\"></span>each re<span class=\"_ _1\"></span>spective <span class=\"_ _7\"></span>origination <span class=\"_ _7\"></span>dat<span class=\"_ _2\"></span>e, <span class=\"_ _7\"></span>whe<span class=\"_ _2\"></span>reas <span class=\"_ _7\"></span>identical <span class=\"_ _7\"></span>PDs are <span class=\"_ _7\"></span>determined <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>each <span class=\"_ _7\"></span>subsequent <span class=\"_ _1\"></span>reporting date in respect o<span class=\"_ _2\"></span>f all such fac<span class=\"_ _2\"></span>ilities. The exceptions to<span class=\"_ _2\"></span> the above r<span class=\"_ _2\"></span>elate to real estat<span class=\"_ _2\"></span>e lending exposures classified w<span class=\"_ _2\"></span>ithin<span class=\"_ _2\"></span> the R<span class=\"_ _2\"></span>eal Estate portfolio; <span class=\"_ _5\"> </span>shipping <span class=\"_ _9\"> </span>fi<span class=\"_ _2\"></span>nance <span class=\"_ _9\"> </span>fac<span class=\"_ _2\"></span>ilities <span class=\"_ _9\"> </span>and  finan<span class=\"_ _1\"></span>cial  in<span class=\"_ _1\"></span>struments <span class=\"_ _5\"> </span>measured <span class=\"_ _5\"> </span>at <span class=\"_ _5\"> </span>amortised <span class=\"_ _5\"> </span>cost <span class=\"_ _5\"> </span>and <span class=\"_ _5\"> </span>FVOCI, <span class=\"_ _5\"> </span>where <span class=\"_ _9\"> </span>ratings  an<span class=\"_ _1\"></span>d <span class=\"_ _5\"> </span>PDs <span class=\"_ _5\"> </span>are determined <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>fac<span class=\"_ _2\"></span>ility <span class=\"_ _8\"></span>level. <span class=\"_ _8\"></span>Therefore, <span class=\"_ _9\"></span>it <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>pos<span class=\"_ _2\"></span>sible <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>exposur<span class=\"_ _2\"></span>es <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>sam<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>borrower <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>have <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>different <span class=\"_ _8\"></span>rating <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>PD <span class=\"_ _8\"></span>both <span class=\"_ _9\"></span>at origination date and thereafter.<span class=\"_ _6b\"> </span>Loss given default<span class=\"_ _1\"></span><span class=\"fs0 fc0\"> </span>As <span class=\"_ _2\"></span>described <span class=\"_ _2\"></span>above, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>GD <span class=\"_ _2\"></span>represents <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>magnitude <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>likely <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>event <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>default <span class=\"_ _4\"></span>event. <span class=\"_ _2\"></span>It <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>d<span class=\"_ _4\"></span>ifference between <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>due <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>f<span class=\"_ _2\"></span>lows <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>expects <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>receive, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>operating <span class=\"_ _2\"></span>cash <span class=\"_ _8\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _2\"></span>or from <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>collateral. <span class=\"_ _2\"></span>It <span class=\"_ _2\"></span>takes i<span class=\"_ _2\"></span>nto ac<span class=\"_ _2\"></span>count the <span class=\"_ _2\"></span>mitigating <span class=\"_ _2\"></span>effect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>it is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be r<span class=\"_ _2\"></span>ealise<span class=\"_ _2\"></span>d an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time value <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>mo<span class=\"_ _2\"></span>ney. <span class=\"_ _4\"></span>LGD <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>ECL <span class=\"_ _8\"></span>measurement <span class=\"_ _4\"></span>includes <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _4\"></span>impact <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>future<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>economic <span class=\"_ _8\"></span>conditions <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>disc<span class=\"_ _4\"></span>ounting <span class=\"_ _4\"></span>back <span class=\"_ _8\"></span>from estimated time of default to reporting date using the original EIR or approximation thereof. The <span class=\"_ _8\"></span>Group <span class=\"_ _9\"></span>applies <span class=\"_ _9\"></span>unsecured <span class=\"_ _8\"></span>LGD <span class=\"_ _9\"> </span>rates <span class=\"_ _9\"></span>derived <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>statistical <span class=\"_ _9\"></span>models <span class=\"_ _8\"></span>developed <span class=\"_ _9\"> </span>by <span class=\"_ _9\"></span>Moody\u2019s <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>benchmarking <span class=\"_ _8\"></span>exposu<span class=\"_ _2\"></span>re<span class=\"_ _2\"></span><span class=\"ff1\">-specific </span>characteristics with the underlying dataset. The LGD model considers a series of variables including the debt structure, the <span class=\"_ _4\"></span>country and industry in <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>borrower operates, <span class=\"_ _2\"></span>seniority of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>claim, a<span class=\"_ _2\"></span>nd the <span class=\"_ _2\"></span>borrower<span class=\"_ _2\"></span>-specific <span class=\"_ _2\"></span>PD. <span class=\"_ _2\"></span>For exposures <span class=\"_ _2\"></span>classified <span class=\"_ _2\"></span>within the <span class=\"_ _2\"></span>Real Estate <span class=\"_ _4\"></span>portfolio, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>prim<span class=\"_ _2\"></span>arily <span class=\"_ _2\"></span>secured <span class=\"_ _4\"></span>by<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>residential <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>/ <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmercial <span class=\"_ _2\"></span>real <span class=\"_ _8\"></span>estate, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>secured <span class=\"_ _4\"></span>LGD <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>erived <span class=\"_ _8\"></span>through <span class=\"_ _4\"></span>the application of adjustments to the unsecured LGD to reflect the collateral valu<span class=\"_ _1\"></span>e after taking into consideration pre-<span class=\"_ _2\"></span>determined haircuts.  For <span class=\"_ _8\"></span>certain <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>classified <span class=\"_ _9\"></span>within <span class=\"_ _4\"></span>the <span class=\"_ _9\"></span>Factoring <span class=\"_ _4\"></span>portfolio, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>purchases <span class=\"_ _8\"></span>credit <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>nsurance <span class=\"_ _8\"></span>cover <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>correspondent <span class=\"_ _9\"> </span>fac<span class=\"_ _2\"></span>tor import  cover <span class=\"_ _5\"> </span>from  foreign <span class=\"_ _5\"> </span>third-party  underwriters,  which<span class=\"_ _1\"></span>  provide <span class=\"_ _5\"> </span>insurance  cover  in<span class=\"_ _1\"></span>  respect <span class=\"_ _5\"> </span>of  losses <span class=\"_ _5\"> </span>up  to  a <span class=\"_ _5\"> </span>pre-determine<span class=\"ls1c\">d </span>percentage o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>each eligible <span class=\"_ _2\"></span>receivable. <span class=\"_ _2\"></span>Trade Finance <span class=\"_ _2\"></span>exposures <span class=\"_ _2\"></span>can, <span class=\"_ _2\"></span>depending <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the structure, <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>collateralised int<span class=\"_ _2\"></span>er alia<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>one <span class=\"_ _2\"></span>or more of the following: insurance policies that can be treated as guarantees; bank guarantees; credit insurance; and ca<span class=\"_ _2\"></span>sh margin. In this respect, the secured LGD is derived through the application of adjustments to the<span class=\"_ _1\"></span> unsecured LGD to reflect the collateral val<span class=\"_ _2\"></span><span class=\"ls9\">ue</span>. Syndicated <span class=\"_ _8\"></span>loan <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>typically <span class=\"_ _8\"></span>unsecured, <span class=\"_ _8\"></span>although <span class=\"_ _8\"></span>there <span class=\"_ _9\"></span>might <span class=\"_ _4\"></span>b<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>instances <span class=\"_ _9\"></span>where <span class=\"_ _8\"></span>specific <span class=\"_ _8\"></span>collateral <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>requested <span class=\"_ _4\"></span>b<span class=\"_ _2\"></span>y <span class=\"_ _9\"> </span>the syndicate, such as charge<span class=\"_ _1\"></span>s over immovable property. Similarly, shipping fin<span class=\"_ _1\"></span>ance loans are typically secured b<span class=\"_ _1\"></span>y the vessel being financ<span class=\"_ _2\"></span>ed as <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>ell <span class=\"_ _8\"></span>as <span class=\"_ _9\"></span>related<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>vessel <span class=\"_ _8\"></span>insurance <span class=\"_ _9\"></span>cover. <span class=\"_ _8\"></span>In <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>cases, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>secured <span class=\"_ _8\"></span>LGD <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>derived <span class=\"_ _9\"></span>through <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>application <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>adjustments <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>the unsecured LGD to reflect the collateral value<span class=\"_ _1\"></span> after taking into consideration pre-<span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rmined haircuts. In addition, exposures across all <span class=\"_ _2\"></span>portfolios are in so<span class=\"_ _2\"></span>me instances also co<span class=\"_ _2\"></span>llaterali<span class=\"_ _1\"></span>sed by cash p<span class=\"_ _2\"></span>ledges. In this respect, <span class=\"_ _2\"></span>adju<span class=\"_ _2\"></span>stments to <span class=\"_ _2\"></span>the unsecured LGD are also applied to reflect these credit risk mitigation techn<span class=\"_ _1\"></span>iques.<span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>same mac<span class=\"_ _2\"></span>roeconomic modelling <span class=\"_ _2\"></span>elements used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>derive <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>PDs <span class=\"_ _2\"></span>are then <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>determine co<span class=\"_ _2\"></span>nditi<span class=\"_ _1\"></span>onal <span class=\"_ _2\"></span>PiT <span class=\"_ _2\"></span>LGDs. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>this reg<span class=\"_ _2\"></span>ard, macroeconomic cond<span class=\"_ _1\"></span>itioning is <span class=\"_ _7\"></span>applied to the <span class=\"_ _1\"></span>LGD term <span class=\"_ _1\"></span>structure<span class=\"_ _1\"></span> through <span class=\"_ _1\"></span>a modelled <span class=\"_ _1\"></span>correlation b<span class=\"_ _1\"></span>etween <span class=\"_ _1\"></span>PD and <span class=\"_ _1\"></span>LGD term <span class=\"_ _1\"></span>structures.<span class=\"_ _2\"></span> Exposure at defaul<span class=\"_ _1\"></span>t<span class=\"fs0 fc0\"> </span>The EAD <span class=\"_ _2\"></span>represents t<span class=\"_ _2\"></span>he expected <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>event <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>default. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group derives <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>EAD <span class=\"_ _2\"></span>by reference <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the current <span class=\"_ _2\"></span>exp<span class=\"_ _4\"></span>osure to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>counterparty <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>stimates <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>potential <span class=\"_ _2\"></span>further <span class=\"_ _4\"></span>drawdowns <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>case <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>off<span class=\"_ _2\"></span>-balance <span class=\"_ _2\"></span>sheet <span class=\"_ _2\"></span>commitments. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>EAD <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>on<span class=\"_ _2\"></span>-balance sheet exposures <span class=\"_ _2\"></span>is equal <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>instrument\u2019s gross <span class=\"_ _2\"></span>carrying amou<span class=\"_ _2\"></span>nt at <span class=\"_ _2\"></span>the time o<span class=\"_ _2\"></span>f default. <span class=\"_ _2\"></span>For lending <span class=\"_ _2\"></span>commitments, the <span class=\"_ _2\"></span>EAD i<span class=\"_ _4\"></span><span class=\"ff1\">ncludes </span>current <span class=\"_ _9\"></span>and <span class=\"_ _9\"> </span>potential <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unts <span class=\"_ _9\"></span>that <span class=\"_ _9\"></span>may <span class=\"_ _9\"> </span>be <span class=\"_ _9\"> </span>drawn <span class=\"_ _9\"> </span>under <span class=\"_ _5\"> </span>the <span class=\"_ _9\"></span>contract, <span class=\"_ _9\"> </span>whereby <span class=\"_ _9\"> </span>expected <span class=\"_ _9\"> </span>potential <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>drawdow<span class=\"_ _2\"></span>ns <span class=\"_ _5\"> </span>are determined <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>estimated <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nversion <span class=\"_ _2\"></span>factors. <span class=\"_ _2\"></span>For <span class=\"_ _2\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _2\"></span>guarantees, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>AD <span class=\"_ _2\"></span>reflects <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>probability <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span>f<span class=\"_ _2\"></span>inancial guarantee becomes payable.  The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>measures <span class=\"_ _8\"></span>ECL<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>considering <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>default <span class=\"_ _8\"></span>over <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>maximum <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>period <span class=\"_ _8\"></span>(including <span class=\"_ _8\"></span>any <span class=\"_ _9\"></span>borrower\u2019s <span class=\"_ _8\"></span>extensio<span class=\"_ _2\"></span><span class=\"ff1 ls20\">n </span>options) du<span class=\"_ _1\"></span>ring which <span class=\"_ _1\"></span>it is <span class=\"_ _7\"></span>expose<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>to credit <span class=\"_ _1\"></span>risk, e<span class=\"_ _1\"></span>ven if, <span class=\"_ _1\"></span>for credit <span class=\"_ _1\"></span>risk <span class=\"_ _1\"></span>management purposes, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group considers <span class=\"_ _1\"></span>a longer period. The maximum <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ontractual <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>deemed <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>reflect <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>date <span class=\"_ _4\"></span>on <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>right <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>require <span class=\"_ _4\"></span>repayment <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>advance <span class=\"_ _8\"></span>or terminate a loan commitment or guarantee. Judgemental adjus<span class=\"_ _1\"></span>tments<span class=\"_ _6b\"> </span>Where <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>ppropriate, <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>G<span class=\"_ _2\"></span>roup <span class=\"_ _5\"> </span>makes <span class=\"_ _5\"> </span>adjustments <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>ECL <span class=\"_ _5\"> </span>estimate <span class=\"_ _5\"> </span>outside <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>regular <span class=\"_ _5\"> </span>modelling <span class=\"_ _5\"> </span>process <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>reflect<span class=\"_ _6b\"> </span>Management <span class=\"_ _2\"></span>judgements. <span class=\"_ _4\"></span>Changes <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>assumptions <span class=\"_ _4\"></span>underlying <span class=\"_ _2\"></span>these <span class=\"_ _4\"></span>judgemental <span class=\"_ _4\"></span>adjustments <span class=\"_ _4\"></span>could <span class=\"_ _4\"></span>materially <span class=\"_ _2\"></span>affect <span class=\"_ _4\"></span>ECL <span class=\"_ _4\"></span>within<span class=\"_ _6b\"> </span>the next 12 months. These adjustments include post-<span class=\"ff3\">model adjustments (\u201cPMA\u201d) and overlays.<span class=\"_ _6b\"> </span></span>PMAs are <span class=\"_ _7\"></span>adjustments to the <span class=\"_ _1\"></span>ECL b<span class=\"_ _1\"></span>alance as <span class=\"_ _1\"></span>part of <span class=\"_ _1\"></span>the ye<span class=\"_ _1\"></span>ar-end reporting <span class=\"_ _7\"></span>proces<span class=\"_ _2\"></span>s to <span class=\"_ _1\"></span>reflect <span class=\"_ _1\"></span>late up<span class=\"_ _1\"></span>dates <span class=\"_ _1\"></span>to market <span class=\"_ _1\"></span>data, known <span class=\"_ _1\"></span>model<span class=\"_ _6b\"> </span>deficiencies <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>expert <span class=\"_ _9\"> </span>credit <span class=\"_ _9\"></span>judgement. <span class=\"_ _9\"></span>They <span class=\"_ _9\"></span>are <span class=\"_ _8\"></span>usually <span class=\"_ _9\"> </span>calculated <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>allocated <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>granular <span class=\"_ _9\"> </span>level <span class=\"_ _9\"> </span>through <span class=\"_ _9\"></span>modelled <span class=\"_ _9\"></span>a<span class=\"_ _2\"></span>nalysis,<span class=\"_ _6b\"> </span>calculated <span class=\"_ _9\"> </span>se<span class=\"_ _2\"></span>parately <span class=\"_ _9\"> </span>for  each<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>economic <span class=\"_ _5\"> </span>scenario <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>where <span class=\"_ _5\"> </span>appropriate <span class=\"_ _9\"> </span>used  to <span class=\"_ _9\"> </span>adjust <span class=\"_ _5\"> </span>stage <span class=\"_ _5\"> </span>allocation <span class=\"_ _5\"> </span>outcomes. <span class=\"_ _9\"> </span>Overlays  are<span class=\"_ _6b\"> </span>adjustments to<span class=\"_ _2\"></span> t<span class=\"_ _2\"></span>he E<span class=\"_ _2\"></span>CL <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>outputs that <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _2\"></span>made out<span class=\"_ _2\"></span>side the <span class=\"_ _2\"></span>detailed <span class=\"_ _2\"></span>ECL <span class=\"_ _2\"></span>calculation <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>reporting <span class=\"_ _2\"></span>process. <span class=\"_ _2\"></span>Thes<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>not<span class=\"_ _6b\"> </span>meet the Group\u2019s definition of PMAs because<span class=\"_ _1\"></span> they are not calculated at granular level through modelled analysis.<span class=\"_ _6b\"> </span>The Group<span class=\"_ _1\"></span> has <span class=\"_ _1\"></span>internal governance frameworks <span class=\"_ _1\"></span>and controls<span class=\"_ _1\"></span> in <span class=\"_ _1\"></span>place to ass<span class=\"_ _1\"></span>ess th<span class=\"_ _1\"></span>e appropriateness of <span class=\"_ _1\"></span>all jud<span class=\"_ _1\"></span>gemental <span class=\"_ _1\"></span>adjustmen<span class=\"_ _2\"></span>ts. The<span class=\"_ _6b\"> </span>aim <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>incorporate <span class=\"_ _2\"></span>these <span class=\"_ _4\"></span>PMAs <span class=\"_ _4\"></span>into <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>ECL <span class=\"_ _4\"></span>models, <span class=\"_ _4\"></span>where <span class=\"_ _4\"></span>possible, <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>part <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>periodic <span class=\"_ _4\"></span>recalibration <span class=\"_ _2\"></span>an<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>model<span class=\"_ _6b\"> </span>assessment procedures.<span class=\"_ _6b\"> </span>Judgemental a<span class=\"_ _2\"></span>djustments <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ECL <span class=\"_ _2\"></span>estimate are <span class=\"_ _2\"></span>applied <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>order <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tor <span class=\"_ _2\"></span>in additional <span class=\"_ _2\"></span>facts <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>fully <span class=\"_ _2\"></span>incorporate<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>ECL models.<span class=\"_ _6b\"> </span>Total <span class=\"_ _2\"></span>judgemental adj<span class=\"_ _2\"></span>ustments a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 Decem<span class=\"_ _2\"></span>ber 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>given <span class=\"_ _2\"></span>rise <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>loss <span class=\"_ _2\"></span>allowance <span class=\"_ _2\"></span>resulting <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>cumulative im<span class=\"_ _2\"></span>pact <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>USD3,122,712 (2024: USD1,<span class=\"ls2\">700</span>,<span class=\"ls2\">000</span>) at Group level and USD2,022,712 (2024: USD1,<span class=\"ls2\">336</span>,<span class=\"ls2\">665</span>) at Bank level.<span class=\"_ _6b\"> </span>Credit-impaired exp<span class=\"_ _1\"></span>osures<span class=\"_ _6b\"> </span>For exposures <span class=\"_ _2\"></span>classified as <span class=\"_ _2\"></span>Stage <span class=\"_ _2\"></span>3 <span class=\"_ _2\"></span>(\u201cdefaulted\u201d) exposures, <span class=\"_ _2\"></span>the Gr<span class=\"_ _2\"></span>oup estimates t<span class=\"_ _2\"></span>he expected <span class=\"_ _2\"></span>future c<span class=\"_ _2\"></span>ash flows <span class=\"_ _2\"></span>on an <span class=\"_ _2\"></span>individ<span class=\"_ _2\"></span><span class=\"ff1\">ual <span class=\"_ _2\"></span>basis<span class=\"_ _6b\"> </span></span>using <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>discounted <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>flow <span class=\"_ _8\"></span>(\u201cDCF\u201d) <span class=\"_ _4\"></span>methodology. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>Management\u2019s <span class=\"_ _4\"></span>estimates <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span><span class=\"ff1\">t <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span></span>reporting d<span class=\"_ _1\"></span>ate, reflecting reasonable <span class=\"_ _1\"></span>and supportable assumpti<span class=\"_ _1\"></span>ons and projections<span class=\"_ _1\"></span> of future re<span class=\"_ _1\"></span>coveries. Collateral is <span class=\"_ _7\"></span>tak<span class=\"_ _2\"></span>en into account<span class=\"_ _6b\"> </span>if <span class=\"_ _7\"></span>it <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>likely <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>recovery <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>utstanding<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>amount <span class=\"_ _7\"></span>will <span class=\"_ _1\"></span>include <span class=\"_ _7\"></span>realisation <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>collateral <span class=\"_ _7\"></span>based <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>stimated <span class=\"_ _7\"></span>fair <span class=\"_ _7\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>collateral<span class=\"_ _6b\"> </span>at <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>ex<span class=\"_ _2\"></span>pected <span class=\"_ _2\"></span>realisatio<span class=\"_ _2\"></span>n, <span class=\"_ _2\"></span>less <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _2\"></span>for <span class=\"_ _8\"></span>obtaining <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>selling <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>collateral. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>di<span class=\"_ _2\"></span>scounted <span class=\"_ _2\"></span>at <span class=\"_ _4\"></span>a <span class=\"_ _5\"> </span>reasonable<span class=\"_ _6b\"> </span>approximation of the original Effective Interest Rate.<span class=\"_ _6b\"> </span>Estimated  fu<span class=\"_ _2\"></span>ture  cas<span class=\"_ _2\"></span>h  flo<span class=\"_ _2\"></span>ws <span class=\"_ _6\"> </span>are <span class=\"_ _6\"> </span>generally <span class=\"_ _6\"> </span>dependent  o<span class=\"_ _2\"></span>n  para<span class=\"_ _2\"></span>meters  or <span class=\"_ _6\"> </span>assumptions <span class=\"_ _6\"> </span>around <span class=\"_ _6\"> </span>borrow<span class=\"_ _2\"></span>ers\u2019  operating <span class=\"_ _6\"> </span>cash <span class=\"_ _6\"> </span>flows,<span class=\"_ _6b\"> </span>judgements <span class=\"_ _4\"></span>around <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>possible <span class=\"_ _4\"></span>outcome <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>litigation <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>/ <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>quid<span class=\"_ _1\"></span>ation <span class=\"_ _4\"></span>proceedings <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>out<span class=\"_ _2\"></span>-<span class=\"ls21\">of</span>-court <span class=\"_ _4\"></span>settlements, <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecoveries<span class=\"_ _6b\"> </span>through the sale or repossession of collateral to determine a probability wei<span class=\"_ _1\"></span>ghted recoverable amount of the loan.<span class=\"_ _6b\"> </span>Credit quality analysis<span class=\"_ _6b\"> </span>The following <span class=\"_ _1\"></span>table sets <span class=\"_ _1\"></span>out information about <span class=\"_ _1\"></span>the credit quali<span class=\"_ _1\"></span>ty of assets. Un<span class=\"_ _1\"></span>less specifically indicated, <span class=\"_ _1\"></span>for financial as<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>ets the amounts<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>table <span class=\"_ _9\"></span>represent <span class=\"_ _8\"></span>gross <span class=\"_ _8\"></span>carr<span class=\"_ _2\"></span>ying <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unts. <span class=\"_ _8\"></span>For <span class=\"_ _8\"></span>contingent <span class=\"_ _9\"></span>liabilities <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"></span>commitments, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>table <span class=\"_ _9\"></span>represent <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>amounts committed.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w10f hbe\" id=\"_a78456ef-d003-4273-a5f5-bd0fe2ed0538\"><tr><td></td><td></td><td></td><td class=\"c x171 y11d6 w68 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y11d7 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y11d8 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y11d8 w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y11d8 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y11d8 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y11d9 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y11da w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y11da w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y11da w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y11da w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y11db w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11dc w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11dc w69 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">1%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11dc w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x174 y11dc w6b h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x16b y11dc w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">        </span> </div></td><td class=\"c x175 y11dc w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11dd w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x174 y11dd w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11dd w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11dd w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td></tr><tr><td class=\"c x16e y11de w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y11de w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x174 y11de w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11de w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11de w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td></tr><tr><td class=\"c x16e y11df w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11df w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x174 y11df w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x16b y11df w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11df w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y11e0 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11e1 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11e1 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.13<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.59<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11e1 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,967,705 </div></td><td class=\"c x174 y11e1 w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">371,26<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11e1 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e1 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">31,338,<span class=\"ls2\">96</span>6 </div></td></tr><tr><td class=\"c x16e y11e2 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11e2 w69 h12\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.77<span class=\"ls22\">% <span class=\"ls0\">- 1.04%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11e2 w6a h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,385,026 </div></td><td class=\"c x174 y11e2 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11e2 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e2 w6c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,385,026 </div></td></tr><tr><td class=\"c x16e y11e3 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11e3 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.98<span class=\"ls22\">% </span>- <span class=\"ls2\">5.81</span>% </div></td><td class=\"c x173 y11e3 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,469,357 </div></td><td class=\"c x174 y11e3 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,118,1<span class=\"ls2\">09</span> </div></td><td class=\"c x16b y11e3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e3 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,587,<span class=\"ls2\">46</span>6 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11e4 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y11e4 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,489,370 </div></td><td class=\"c x16b y11e4 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y11e4 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,311,458 </div></td></tr><tr><td class=\"c x16e y11e5 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11e5 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(271,369) </div></td><td class=\"c x174 y11e5 w6b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(23,345) </div></td><td class=\"c x16b y11e5 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11e5 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td></tr><tr><td class=\"c x16e y11e6 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11e6 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,550,719 </div></td><td class=\"c x174 y11e6 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,466,025 </div></td><td class=\"c x16b y11e6 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y11e6 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y11e7 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11e8 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11e8 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.04<span class=\"ls22\">% </span>- <span class=\"ls2\">0.82</span>% </div></td><td class=\"c x173 y11e8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,419,469 </div></td><td class=\"c x174 y11e8 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,359 </div></td><td class=\"c x16b y11e8 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e8 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,466,828 </div></td></tr><tr><td class=\"c x16e y11e9 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11e9 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">48<span class=\"ls22\">% </span>- </span>3.04<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11e9 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">150,288,068 </div></td><td class=\"c x174 y11e9 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,255,235 </div></td><td class=\"c x16b y11e9 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e9 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">152,543,303 </div></td></tr><tr><td class=\"c x16e y11ea w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11ea w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.43<span class=\"ls22\">% <span class=\"ls0\">- 22.2%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11ea w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">237,744,994 </div></td><td class=\"c x174 y11ea w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,513,215 </div></td><td class=\"c x16b y11ea w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11ea w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">253,258,209 </div></td></tr><tr><td class=\"c x16e y11eb w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y11eb w69 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29.16% </div></td><td class=\"c x173 y11eb w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x174 y11eb w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td><td class=\"c x16b y11eb w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y11eb w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td></tr><tr><td class=\"c x16e y11ec w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y11ec w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y11ec w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y11ec w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11ec w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y11ec w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11ed w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">418,452,531 </div></td><td class=\"c x174 y11ed w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,825,256 </div></td><td class=\"c x16b y11ed w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y11ed w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">453,240,516 </div></td></tr><tr><td class=\"c x16e y11ee w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11ee w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,331,025) </div></td><td class=\"c x174 y11ee w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,354,498) </div></td><td class=\"c x16b y11ee w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,151,542) </div></td><td class=\"c x175 y11ee w6c h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td></tr><tr><td class=\"c x16e y11ef w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11ef w6a h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">416,121,506 </div></td><td class=\"c x174 y11ef w6b h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,470,758 </div></td><td class=\"c x16b y11ef w6a h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,811,187 </div></td><td class=\"c x175 y11ef w6c h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x16e y11f0 w40 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through <span class=\"_ _2\"></span> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11f1 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y11f1 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.06<span class=\"ls22\">% </span>- <span class=\"ls2\">0.27</span>%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y11f1 w6a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x174 y11f1 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y11f1 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y11f1 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y11f2 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y11f2 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x174 y11f2 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f2 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f2 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y11f3 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11f3 w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x174 y11f3 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f3 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td></tr><tr><td class=\"c x16e y11f4 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11f5 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11f5 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - <span class=\"ls2\">0.46</span>% </div></td><td class=\"c x173 y11f5 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td><td class=\"c x174 y11f5 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f5 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11f5 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11f6 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td><td class=\"c x174 y11f6 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f6 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f6 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td></tr><tr><td class=\"c x16e y11f7 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11f7 w6a h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x174 y11f7 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f7 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f7 w6c h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td></tr><tr><td class=\"c x16e y11f8 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11f8 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x174 y11f8 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f8 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f8 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y11f9 w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11fa w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11fa w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.18<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.46<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11fa w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td><td class=\"c x174 y11fa w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11fa w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fa w6c h6\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td></tr><tr><td class=\"c x16e y11fb w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11fb w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.74<span class=\"ls22\">% <span class=\"ls0\">- 2.98%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11fb w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,322,440 </div></td><td class=\"c x174 y11fb w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,254 </div></td><td class=\"c x16b y11fb w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fb w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,338,694 </div></td></tr><tr><td class=\"c x16e y11fc w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11fc w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.89<span class=\"ls22\">% <span class=\"ls0\">- 16.68%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11fc w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,207,416 </div></td><td class=\"c x174 y11fc w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,000 </div></td><td class=\"c x16b y11fc w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fc w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,615,416 </div></td></tr><tr><td class=\"c x16e y11fd w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11fd w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,407 </div></td><td class=\"c x174 y11fd w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">424,254 </div></td><td class=\"c x16b y11fd w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fd w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td></tr><tr><td class=\"c x16e y11fe w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y11fe w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(83,669) </div></td><td class=\"c x174 y11fe w6b h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(772) </div></td><td class=\"c x16b y11fe w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fe w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td></tr><tr><td class=\"c x16e y11ff w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1200 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1200 w69 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">2<span class=\"ls22\">% </span>- </span>0.<span class=\"ls0\">5%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y1200 w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,431,5<span class=\"ls2\">20</span> </div></td><td class=\"c x174 y1200 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1200 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1200 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,431,5<span class=\"ls2\">20</span> </div></td></tr><tr><td class=\"c x16e y1201 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1201 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.73<span class=\"ls22\">% <span class=\"ls0\">- 3.04%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y1201 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,298,<span class=\"ls2\">79</span>8 </div></td><td class=\"c x174 y1201 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1201 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1201 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,<span class=\"ls2\">79</span>8 </div></td></tr><tr><td class=\"c x16e y1202 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1202 w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.96<span class=\"ls22\">% </span>- 17.41% </div></td><td class=\"c x173 y1202 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,185,<span class=\"ls2\">16</span>7 </div></td><td class=\"c x174 y1202 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,328,2<span class=\"ls2\">31</span> </div></td><td class=\"c x16b y1202 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1202 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,513,398 </div></td></tr><tr><td class=\"c x16e y1203 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1203 w6a h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">160,915,<span class=\"ls2\">48</span>5 </div></td><td class=\"c x174 y1203 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,2<span class=\"ls2\">31</span> </div></td><td class=\"c x16b y1203 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1203 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td></tr><tr><td class=\"c x16e y1204 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1204 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,071) </div></td><td class=\"c x174 y1204 w6b h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">28</span>) </div></td><td class=\"c x16b y1204 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1204 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(751,<span class=\"ls2\">099</span>)<span class=\"_ _6b\"> </span></div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w112 hc0\" id=\"_338c0110-2eea-4308-bfeb-0a61c30e1f3e\"><tr><td></td><td></td><td></td><td class=\"c x178 y1205 w6 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x179 y1206 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x17a y1207 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x17b y1207 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x17c y1207 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x17d y1207 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x17e y1208 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x17a y1209 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x17b y1209 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x17c y1209 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x17d y1209 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x17f y120a w3f h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y120b w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x178 y120b w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.07% - 0.08% </div></td><td class=\"c x17a y120b w6d h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td><td class=\"c x17b y120b w6e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x17c y120b w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">        </span> </div></td><td class=\"c x17d y120b w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y120c w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880<span class=\"ff1\"> </span></div></td><td class=\"c x17b y120c w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17c y120c w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y120c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td></tr><tr><td class=\"c x17f y120d w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y120d w6d h6\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663)<span class=\"ff5\"> </span></div></td><td class=\"c x17b y120d w6e h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17c y120d w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y120d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td class=\"c x17f y120e w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x17a y120e w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217<span class=\"ff1\"> </span></div></td><td class=\"c x17b y120e w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> - <span class=\"ff1\"> </span></div></td><td class=\"c x17c y120e w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y120e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x17f y120f w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1210 w3f h8\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1210 w69 h8\"><div class=\"t m0 x59 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.69%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1210 w6d h8\"><div class=\"t m0 x25 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">72,295,044<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1210 w6e h8\"><div class=\"t m0 x9f hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1210 w6d h8\"><div class=\"t m0 x9f hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1210 w6c h8\"><div class=\"t m0 x56 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">72,295,044 </div></td></tr><tr><td class=\"c x17f y1211 w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x178 y1211 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.47% - 0.93% </div></td><td class=\"c x17a y1211 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,354,093 </div></td><td class=\"c x17b y1211 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1211 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1211 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,354,093 </div></td></tr><tr><td class=\"c x17f y1212 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1212 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.93% - 5.04% </div></td><td class=\"c x17a y1212 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,565,219 </div></td><td class=\"c x17b y1212 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x17c y1212 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1212 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,988,108 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y1213 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,214,356<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1213 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889<span class=\"ff1\"> </span></div></td><td class=\"c x17c y1213 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x17d y1213 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td></tr><tr><td class=\"c x17f y1214 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1214 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,312) </div></td><td class=\"c x17b y1214 w6e h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,541) </div></td><td class=\"c x17c y1214 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1214 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td></tr><tr><td class=\"c x17f y1215 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1215 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,050,044 </div></td><td class=\"c x17b y1215 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,407,348 </div></td><td class=\"c x17c y1215 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x17d y1215 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x17f y1216 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1217 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x178 y1217 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05% - 0.94% </div></td><td class=\"c x17a y1217 w6d h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,475,262  </div></td><td class=\"c x17b y1217 w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 196,197  </div></td><td class=\"c x17c y1217 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1217 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,671,459  </div></td></tr><tr><td class=\"c x17f y1218 w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x178 y1218 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.44% - 3.21% </div></td><td class=\"c x17a y1218 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 108,933,392  </div></td><td class=\"c x17b y1218 w6e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,854,764  </div></td><td class=\"c x17c y1218 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1218 w6c h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 119,788,156  </div></td></tr><tr><td class=\"c x17f y1219 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1219 w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.81% - 21.37% </div></td><td class=\"c x17a y1219 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 202,202,614  </div></td><td class=\"c x17b y1219 w6e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,186,096  </div></td><td class=\"c x17c y1219 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1219 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 219,388,710  </div></td></tr><tr><td class=\"c x17f y121a w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x178 y121a w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.81% - 17.1% </div></td><td class=\"c x17a y121a w6d h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,527,255  </div></td><td class=\"c x17b y121a w6e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,054,932  </div></td><td class=\"c x17c y121a w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x17d y121a w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 64,582,187  </div></td></tr><tr><td class=\"c x17f y121b w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x178 y121b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x17a y121b w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17b y121b w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y121b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,685,866 </div></td><td class=\"c x17d y121b w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td></tr><tr><td></td><td></td><td class=\"c x17a y121c w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,138,523<span class=\"ff1\"> </span></div></td><td class=\"c x17b y121c w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,291,989<span class=\"ff1\"> </span></div></td><td class=\"c x17c y121c w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,685,866<span class=\"ff1\"> </span></div></td><td class=\"c x17d y121c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td></tr><tr><td class=\"c x17f y121d w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x17a y121d w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,432,221) </div></td><td class=\"c x17b y121d w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,560,632) </div></td><td class=\"c x17c y121d w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,146,802) </div></td><td class=\"c x17d y121d w6c h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td></tr><tr><td class=\"c x17f y121e w3f h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y121e w6d h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">376,706,302<span class=\"ff1\"> </span></div></td><td class=\"c x17b y121e w6e h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">47,731,357<span class=\"ff1\"> </span></div></td><td class=\"c x17c y121e w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,539,064<span class=\"ff1\"> </span></div></td><td class=\"c x17d y121e w6c h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x17f y121f w3f h2c\"><div class=\"t m0 x4 hc y3ad ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1220 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1220 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1220 w6d h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1220 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1220 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1220 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x17f y1221 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x17a y1221 w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x17b y1221 w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1221 w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1221 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x17f y1222 w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1222 w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x17b y1222 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1222 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1222 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr><tr><td class=\"c x17f y1223 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1224 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1224 w69 h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1224 w6d h6\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1224 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1224 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1224 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y1225 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x17b y1225 w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1225 w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1225 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x17f y1226 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x17a y1226 w6d h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x17b y1226 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1226 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1226 w6c h7\"><div class=\"t m0 xf hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x17f y1227 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1227 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1227 w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17c y1227 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y1227 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x17f y1228 w3f h4c\"><div class=\"t m0 x4 hc y3a7 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1229 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1229 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.41% - 0.78%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1229 w6d h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 225,193 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1229 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1229 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1229 w6c h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 225,193  </div></td></tr><tr><td class=\"c x17f y122a w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y122a w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.42% - 3.08%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y122a w6d h7\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,211,817 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y122a w6e h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,436 <span class=\"ff5\"> </span></div></td><td class=\"c x17c y122a w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y122a w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,216,253  </div></td></tr><tr><td class=\"c x17f y122b w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y122b w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.44% - 18.38% </div></td><td class=\"c x17a y122b w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,341,934  </div></td><td class=\"c x17b y122b w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,036  </div></td><td class=\"c x17c y122b w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y122b w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,355,970  </div></td></tr><tr><td class=\"c x17f y122c w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 7- to 8- substandard </span></div></td><td class=\"c x178 y122c w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.78% </div></td><td class=\"c x17a y122c w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x17b y122c w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td><td class=\"c x17c y122c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y122c w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td></tr><tr><td class=\"c x17f y122d w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y122d w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,778,944<span class=\"ff1\"> </span></div></td><td class=\"c x17b y122d w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,554<span class=\"ff1\"> </span></div></td><td class=\"c x17c y122d w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y122d w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498 </div></td></tr><tr><td class=\"c x17f y122e w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y122e w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,602) </div></td><td class=\"c x17b y122e w6e h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff5\"> </span></div></td><td class=\"c x17c y122e w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y122e w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(12,602) </div></td></tr><tr><td class=\"c x17f y122f w3f h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1230 w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1230 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1230 w6d h7\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,279,472 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1230 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1230 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1230 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 23,279,472  </div></td></tr><tr><td class=\"c x17f y1231 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1231 w69 h6\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1231 w6d h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 58,783,397 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1231 w6e h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,158,425 <span class=\"ff5\"> </span></div></td><td class=\"c x17c y1231 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1231 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 62,941,822  </div></td></tr><tr><td class=\"c x17f y1232 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1232 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% - 19.57% </div></td><td class=\"c x17a y1232 w6d h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,710,268  </div></td><td class=\"c x17b y1232 w6e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,235,027  </div></td><td class=\"c x17c y1232 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1232 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 44,945,295  </div></td></tr><tr><td class=\"c x17f y1233 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x178 y1233 w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.55% </div></td><td class=\"c x17a y1233 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td><td class=\"c x17b y1233 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1233 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1233 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td></tr><tr><td class=\"c x17f y1234 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1234 w6d h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,811,990<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1234 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,393,452<span class=\"ff1\"> </span></div></td><td class=\"c x17c y1234 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y1234 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td></tr><tr><td class=\"c x17f y1235 w3f h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1235 w6d h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(457,971) </div></td><td class=\"c x17b y1235 w6e h8\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,650) </div></td><td class=\"c x17c y1235 w6d h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1235 w6c h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(462,621) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w113 hc1\" id=\"_b65399a8-ddf9-46ee-a1bf-10b3eb577a58\"><tr><td></td><td></td><td></td><td class=\"c x171 y1236 w68 h7\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y11d7 w110 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y1237 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y1237 w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y1237 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1237 w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y1238 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1239 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y1239 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y1239 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y1239 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y123a w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y123b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y123b w69 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">1%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y123b w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x174 y123b w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y123b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y123c w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x174 y123c w6b h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x16b y123c w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x175 y123c w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td></tr><tr><td class=\"c x16e y123d w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y123d w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x174 y123d w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123d w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y123d w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td></tr><tr><td class=\"c x16e y123e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y123e w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x174 y123e w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123e w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y123e w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y123f w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1240 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1240 w69 h12\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.13<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.<span class=\"ls0\">5</span>9%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y1240 w6a h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,956,387 </div></td><td class=\"c x174 y1240 w6b h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,458 </div></td><td class=\"c x16b y1240 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1240 w6c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,299,845 </div></td></tr><tr><td class=\"c x16e y1241 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1241 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.77<span class=\"ls0\">% - 1.04%</span><span class=\"ls0\">  </span></div></td><td class=\"c x173 y1241 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,678,746 </div></td><td class=\"c x174 y1241 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1241 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1241 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,678,746 </div></td></tr><tr><td class=\"c x16e y1242 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1242 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">98<span class=\"ls22\">% </span>- 5.</span>81<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y1242 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,032,068 </div></td><td class=\"c x174 y1242 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,118,109 </div></td><td class=\"c x16b y1242 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1242 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,150,177 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1243 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y1243 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,461,567 </div></td><td class=\"c x16b y1243 w6a h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y1243 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td></tr><tr><td class=\"c x16e y1244 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1244 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(258,184) </div></td><td class=\"c x174 y1244 w6b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(22,601) </div></td><td class=\"c x16b y1244 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y1244 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td></tr><tr><td class=\"c x16e y1245 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1245 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,409,017 </div></td><td class=\"c x174 y1245 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,438,966 </div></td><td class=\"c x16b y1245 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y1245 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y1246 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1247 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1247 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.18% - 0.69% </div></td><td class=\"c x173 y1247 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">379,331,438 </div></td><td class=\"c x174 y1247 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1247 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1247 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,331,438 </div></td></tr><tr><td class=\"c x16e y1248 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1248 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.77% - 3.04% </div></td><td class=\"c x173 y1248 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,122,339 </div></td><td class=\"c x174 y1248 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,619,711 </div></td><td class=\"c x16b y1248 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1248 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,742,050 </div></td></tr><tr><td class=\"c x16e y1249 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1249 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.83% - 22.2% </div></td><td class=\"c x173 y1249 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,403,251 </div></td><td class=\"c x174 y1249 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,040,434 </div></td><td class=\"c x16b y1249 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1249 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">172,443,685 </div></td></tr><tr><td class=\"c x16e y124a w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y124a w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29.16% </div></td><td class=\"c x173 y124a w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y124a w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td><td class=\"c x16b y124a w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y124a w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td></tr><tr><td class=\"c x16e y124b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y124b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y124b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y124b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y124b w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y124b w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y124c w6a h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x174 y124c w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x16b y124c w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y124c w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td></tr><tr><td class=\"c x16e y124d w40 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y124d w6a h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,395,957) </div></td><td class=\"c x174 y124d w6b h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,351,383) </div></td><td class=\"c x16b y124d w6a h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,775,788) </div></td><td class=\"c x175 y124d w6c h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td></tr><tr><td class=\"c x16e y124e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y124e w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">619,461,071 </div></td><td class=\"c x174 y124e w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,318,209 </div></td><td class=\"c x16b y124e w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,811,182 </div></td><td class=\"c x175 y124e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y124f w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value<span class=\"_ _2\"></span> th<span class=\"_ _1\"></span>rough  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1250 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1250 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.06<span class=\"ls22\">% </span>- <span class=\"ls2\">0.27</span>%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1250 w6a h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1250 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1250 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1250 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1251 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y1251 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x174 y1251 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1251 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1251 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1252 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1252 w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x174 y1252 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1252 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1252 w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td></tr><tr><td class=\"c x16e y1253 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1254 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1254 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46% </div></td><td class=\"c x173 y1254 w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x174 y1254 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1254 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y1254 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1255 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x174 y1255 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1255 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1255 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td></tr><tr><td class=\"c x16e y1256 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1256 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td><td class=\"c x174 y1256 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1256 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1256 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td></tr><tr><td class=\"c x16e y1257 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1257 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x174 y1257 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1257 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1257 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y1258 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1259 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1259 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.18% - 0.46% </div></td><td class=\"c x173 y1259 w6a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td><td class=\"c x174 y1259 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1259 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1259 w6c h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td></tr><tr><td class=\"c x16e y125a w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y125a w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.74% - 2.98% </div></td><td class=\"c x173 y125a w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,322,440 </div></td><td class=\"c x174 y125a w6b h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,254 </div></td><td class=\"c x16b y125a w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125a w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,338,694 </div></td></tr><tr><td class=\"c x16e y125b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y125b w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.89% - 16.68% </div></td><td class=\"c x173 y125b w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,207,416 </div></td><td class=\"c x174 y125b w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,000 </div></td><td class=\"c x16b y125b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,615,416 </div></td></tr><tr><td class=\"c x16e y125c w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y125c w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,407 </div></td><td class=\"c x174 y125c w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">424,254 </div></td><td class=\"c x16b y125c w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125c w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td></tr><tr><td class=\"c x16e y125d w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y125d w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(83,669) </div></td><td class=\"c x174 y125d w6b h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(772)<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y125d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td></tr><tr><td class=\"c x16e y125e w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y125f w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y125f w69 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.26% - 0.5% </div></td><td class=\"c x173 y125f w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,709,441 </div></td><td class=\"c x174 y125f w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y125f w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125f w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,709,441 </div></td></tr><tr><td class=\"c x16e y1260 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1260 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.73% - 3.04% </div></td><td class=\"c x173 y1260 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,298,798 </div></td><td class=\"c x174 y1260 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1260 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1260 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,798 </div></td></tr><tr><td class=\"c x16e y1261 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1261 w69 h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.96% - 17.41%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1261 w6a h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">91,954,714<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1261 w6b h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,328,231<span class=\"ff5\"> </span></div></td><td class=\"c x16b y1261 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1261 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,282,945 </div></td></tr><tr><td class=\"c x16e y1262 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1262 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x174 y1262 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x16b y1262 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1262 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td></tr><tr><td class=\"c x16e y1263 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1263 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,084) </div></td><td class=\"c x174 y1263 w6b h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28) </div></td><td class=\"c x16b y1263 w6a h7\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1263 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(751,112) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w113 hc3\" id=\"_bf1ff4ef-9cff-47fa-9182-f74a4780e7db\"><tr><td></td><td></td><td></td><td class=\"c x171 y1264 w68 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y1265 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y1266 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y1266 w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y1266 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1266 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y1267 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1268 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y1268 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y1268 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y1268 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x167 y126a w114 hc4\"><div class=\"t m0 x144 hc y1269 ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,<span class=\"_ _6b\"> </span></div><div class=\"t m0 x180 hc y117f ff5 fs0 fc0 sc0 ls0 ws0\">treasury bills and cash</div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y126b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y126b w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.07% - 0.08% </div></td><td class=\"c x173 y126b w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td><td class=\"c x174 y126b w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126b w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y126c w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td><td class=\"c x174 y126c w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126c w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td></tr><tr><td class=\"c x16e y126d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y126d w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x174 y126d w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y126d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td class=\"c x16e y126e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y126e w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td><td class=\"c x174 y126e w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126e w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y126f w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1270 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1270 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.69% </div></td><td class=\"c x173 y1270 w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,444,715  </div></td><td class=\"c x174 y1270 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1270 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1270 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 69,444,715  </div></td></tr><tr><td class=\"c x16e y1271 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1271 w69 h12\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.47%  </div></td><td class=\"c x173 y1271 w6a h12\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 514,486  </div></td><td class=\"c x174 y1271 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1271 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1271 w6c h12\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 514,486  </div></td></tr><tr><td class=\"c x16e y1272 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1272 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.93% - 1.95% </div></td><td class=\"c x173 y1272 w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,894,835  </div></td><td class=\"c x174 y1272 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x16b y1272 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1272 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 20,317,724  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1273 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,854,036<span class=\"ff1\"> </span></div></td><td class=\"c x174 y1273 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889<span class=\"ff1\"> </span></div></td><td class=\"c x16b y1273 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y1273 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y1274 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1274 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,260) </div></td><td class=\"c x174 y1274 w6b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,541) </div></td><td class=\"c x16b y1274 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y1274 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y1275 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x173 y1275 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,690,776 </div></td><td class=\"c x174 y1275 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,407,348 </div></td><td class=\"c x16b y1275 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y1275 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y1276 w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1277 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1277 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94% </div></td><td class=\"c x173 y1277 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 295,464,276  </div></td><td class=\"c x174 y1277 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1277 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1277 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 295,464,276  </div></td></tr><tr><td class=\"c x16e y1278 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1278 w69 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04% </div></td><td class=\"c x173 y1278 w6a h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65,347,585  </div></td><td class=\"c x174 y1278 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,513,551  </div></td><td class=\"c x16b y1278 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1278 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,861,136  </div></td></tr><tr><td class=\"c x16e y1279 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1279 w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.81% - 21.37% </div></td><td class=\"c x173 y1279 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 126,138,895  </div></td><td class=\"c x174 y1279 w6b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,885,557  </div></td><td class=\"c x16b y1279 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1279 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 143,024,452  </div></td></tr><tr><td class=\"c x16e y127a w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y127a w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.81% - 17.1% </div></td><td class=\"c x173 y127a w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,873  </div></td><td class=\"c x174 y127a w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,016,575  </div></td><td class=\"c x16b y127a w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y127a w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,040,448  </div></td></tr><tr><td class=\"c x16e y127b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y127b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y127b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y127b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y127b w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y127b w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y127c w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x174 y127c w6b h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x16b y127c w6a h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y127c w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr><tr><td class=\"c x16e y127d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y127d w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,935,067) </div></td><td class=\"c x174 y127d w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,116,527) </div></td><td class=\"c x16b y127d w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (9,440,905) </div></td><td class=\"c x175 y127d w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (15,492,499) </div></td></tr><tr><td class=\"c x16e y127e w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y127e w6a h8\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 485,039,562  </div></td><td class=\"c x174 y127e w6b h8\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,299,156  </div></td><td class=\"c x16b y127e w6a h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,445,193  </div></td><td class=\"c x175 y127e w6c h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x16e y127f w40 h2c\"><div class=\"t m0 x4 hc y3ad ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through <span class=\"_ _2\"></span> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1280 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1280 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1280 w6a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1280 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1280 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1280 w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1281 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y1281 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x174 y1281 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1281 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1281 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1282 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1282 w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x174 y1282 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1282 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1282 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr><tr><td class=\"c x16e y1283 w40 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1284 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1284 w69 h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1284 w6a h6\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1284 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1284 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y1284 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1285 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,927 <span class=\"ff1\"> </span></div></td><td class=\"c x174 y1285 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x16b y1285 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x175 y1285 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,927  </div></td></tr><tr><td class=\"c x16e y1286 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1286 w6a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td><td class=\"c x174 y1286 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1286 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1286 w6c h7\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td></tr><tr><td class=\"c x16e y1287 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1287 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x174 y1287 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1287 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1287 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y1288 w40 h42\"><div class=\"t m0 x4 hc y3a7 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1289 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1289 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.41% - 0.78%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1289 w6a h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 229,247 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1289 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1289 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1289 w6c h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 229,247  </div></td></tr><tr><td class=\"c x16e y128a w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y128a w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.42% - 3.08% </div></td><td class=\"c x173 y128a w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,211,817  </div></td><td class=\"c x174 y128a w6b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,436  </div></td><td class=\"c x16b y128a w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128a w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,216,253  </div></td></tr><tr><td class=\"c x16e y128b w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y128b w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.44% - 18.38% </div></td><td class=\"c x173 y128b w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,341,934  </div></td><td class=\"c x174 y128b w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,036  </div></td><td class=\"c x16b y128b w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128b w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,355,970  </div></td></tr><tr><td class=\"c x16e y128c w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y128c w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.78% </div></td><td class=\"c x173 y128c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y128c w6b h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td><td class=\"c x16b y128c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128c w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td></tr><tr><td class=\"c x16e y128d w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y128d w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x174 y128d w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,554 </div></td><td class=\"c x16b y128d w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128d w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td></tr><tr><td class=\"c x16e y128e w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y128e w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,606) </div></td><td class=\"c x174 y128e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y128e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128e w6c h6\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (12,606) </div></td></tr><tr><td class=\"c x16e y128f w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1290 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1290 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1290 w6a h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,283,377 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1290 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1290 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1290 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,283,377  </div></td></tr><tr><td class=\"c x16e y1291 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1291 w69 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04% </div></td><td class=\"c x173 y1291 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 58,783,396  </div></td><td class=\"c x174 y1291 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,158,425  </div></td><td class=\"c x16b y1291 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1291 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 62,941,821  </div></td></tr><tr><td class=\"c x16e y1292 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1292 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% - 19.57% </div></td><td class=\"c x173 y1292 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 31,130,485  </div></td><td class=\"c x174 y1292 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,235,027  </div></td><td class=\"c x16b y1292 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1292 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 42,365,512  </div></td></tr><tr><td class=\"c x16e y1293 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1293 w69 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.55%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1293 w6a h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,038,853 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1293 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1293 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1293 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td></tr><tr><td class=\"c x16e y1294 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1294 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,236,111 </div></td><td class=\"c x174 y1294 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x16b y1294 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1294 w6c h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td></tr><tr><td class=\"c x16e y1295 w40 h8\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1295 w6a h8\"><div class=\"t m0 x19 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">(193,869) </div></td><td class=\"c x174 y1295 w6b h8\"><div class=\"t m0 x1c h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (4,650) </div></td><td class=\"c x16b y1295 w6a h8\"><div class=\"t m0 x8a hc y54e ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1295 w6c h8\"><div class=\"t m0 x12 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> (198,519) </div></td></tr></table>In <span class=\"_ _2\"></span>view <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>reclassification <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Egypt <span class=\"_ _2\"></span>Factors <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>\u2018Assets <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _2\"></span>sale\u2019 <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span><span class=\"ff1\">at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>Decemb<span class=\"_ _1\"></span>er </span>2025, the Group is presenting the credit risk an<span class=\"_ _1\"></span>alysis attributable to these assets as at the same date in the below table: <table class=\"s w115 hc5\" id=\"_a99e0a79-4ca6-4459-8888-9685547db139\"><tr><td></td><td></td><td></td><td class=\"c x171 y1296 w68 h7\"><div class=\"t m0 x28 hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"ff5 fc0\"> </span></span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y1297 w110 hc6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x176 y1298 w111 hc7\"><div class=\"t m0 x144 hc y117f ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1299 w6a h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x174 y1299 w6b h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x16b y1299 w6a h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x175 y1299 w6c h2e\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x173 y129a w6a h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x174 y129a w6b h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x16b y129a w6a h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x175 y129a w6c h6\"><div class=\"t m0 x9 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td class=\"c x16e y129b w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y129c w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y129d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y129d w69 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.2% </div></td><td class=\"c x173 y129d w6a h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,499  </div></td><td class=\"c x174 y129d w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129d w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129d w6c h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,499  </div></td></tr><tr><td class=\"c x16e y129e w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y129e w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.54% - 0.66% </div></td><td class=\"c x173 y129e w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 55,282  </div></td><td class=\"c x174 y129e w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129e w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129e w6c h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 55,282  </div></td></tr><tr><td class=\"c x16e y129f w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y129f w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.18% - 1.48% </div></td><td class=\"c x173 y129f w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,917,500  </div></td><td class=\"c x174 y129f w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129f w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129f w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,917,500  </div></td></tr><tr><td class=\"c x16e y12a0 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y12a0 w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.52% </div></td><td class=\"c x173 y12a0 w6a h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,132  </div></td><td class=\"c x174 y12a0 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12a0 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12a0 w6c h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,132  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y12a1 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,413<span class=\"ff1\"> </span></div></td><td class=\"c x174 y12a1 w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x16b y12a1 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y12a1 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,413 </div></td></tr><tr><td class=\"c x16e y12a2 w40 h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y12a2 w6a h12\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x174 y12a2 w6b h12\"><div class=\"t m0 x33 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span> <span class=\"_ _25\"> </span>- </div></td><td class=\"c x16b y12a2 w6a h12\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12a2 w6c h12\"><div class=\"t m0 xf hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20) </div></td></tr><tr><td class=\"c x16e y12a3 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x173 y12a3 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td><td class=\"c x174 y12a3 w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x16b y12a3 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y12a3 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td></tr><tr><td class=\"c x16e y12a4 w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12a5 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y12a5 w69 h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.28% - 15.32% </div></td><td class=\"c x173 y12a5 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,974,620  </div></td><td class=\"c x174 y12a5 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,367,559  </div></td><td class=\"c x16b y12a5 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12a5 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 64,342,179  </div></td></tr><tr><td class=\"c x16e y12a6 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y12a6 w69 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y12a6 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12a6 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12a6 w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,516,329  </div></td><td class=\"c x175 y12a6 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,516,329  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y12a7 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,974,620 </div></td><td class=\"c x174 y12a7 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,367,559 </div></td><td class=\"c x16b y12a7 w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td><td class=\"c x175 y12a7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">66,858,508 </div></td></tr><tr><td class=\"c x16e y12a8 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y12a8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,387,725) </div></td><td class=\"c x174 y12a8 w6b h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (538,888) </div></td><td class=\"c x16b y12a8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,461,559) </div></td><td class=\"c x175 y12a8 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,388,172) </div></td></tr><tr><td class=\"c x16e y12a9 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Carrying amount </span></div></td><td></td><td class=\"c x173 y12a9 w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 44,586,895  </div></td><td class=\"c x174 y12a9 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 17,828,671  </div></td><td class=\"c x16b y12a9 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,054,770  </div></td><td class=\"c x175 y12a9 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">63,470,336 </div></td></tr></table>The following table sets out information about the<span class=\"_ _1\"></span> overdue status of <span class=\"_ _2\"></span>financial asse<span class=\"_ _1\"></span>ts under Stages 1, 2 and 3: Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w116 hc8\" id=\"_7dc90692-2273-48ce-a852-5c747554d81a\"><tr><td></td><td></td><td></td><td class=\"c x173 y12aa w70 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12ab w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12ab w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12ab w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12ab w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12ac w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12ac w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12ac w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12ac w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12ad w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12ae w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12ae w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y12ae w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,127,448 </div></td><td class=\"c x16b y12ae w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12ae w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">87,949,536 </div></td></tr><tr><td class=\"c x16e y12af w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12af w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12af w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td><td class=\"c x16b y12af w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12af w6c h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td></tr><tr><td class=\"c x16e y12b0 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12b0 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y12b0 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,489,370 </div></td><td class=\"c x16b y12b0 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b0 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,311,458 </div></td></tr><tr><td class=\"c x16e y12b1 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12b2 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12b2 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">372,708,961 </div></td><td class=\"c x174 y12b2 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,641,017 </div></td><td class=\"c x16b y12b2 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b2 w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">390,349,978 </div></td></tr><tr><td class=\"c x16e y12b3 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12b3 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,743,570 </div></td><td class=\"c x174 y12b3 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,901,947 </div></td><td class=\"c x16b y12b3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b3 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">50,645,517 </div></td></tr><tr><td class=\"c x16e y12b4 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12b4 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12b4 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,282,292 </div></td><td class=\"c x16b y12b4 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b4 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,282,292 </div></td></tr><tr><td class=\"c x16e y12b5 w6f h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b5 w6a h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b5 w6b h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b5 w6a h8\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,962,729<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b5 w6c h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td></tr><tr><td class=\"c x16e y12b6 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12b6 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">418,452,531 </div></td><td class=\"c x174 y12b6 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,825,256 </div></td><td class=\"c x16b y12b6 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y12b6 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">453,240,516 </div></td></tr><tr><td class=\"c x16e y12b7 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12b8 w6f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b8 w6a h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,383,102<span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b8 w6b h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,367,559 <span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b8 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b8 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,750,661 </div></td></tr><tr><td class=\"c x16e y12b9 w6f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b9 w6a h7\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 576,931 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b9 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b9 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b9 w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 576,931  </div></td></tr><tr><td class=\"c x16e y12ba w6f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12ba w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x174 y12ba w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12ba w6a h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,516,329<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12ba w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td></tr><tr><td class=\"c x16e y12bb w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12bb w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">49,960,033 </div></td><td class=\"c x174 y12bb w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,367,559 </div></td><td class=\"c x16b y12bb w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td><td class=\"c x175 y12bb w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,843,921 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w116 hc9\" id=\"_add13e68-a877-4e58-9730-63884829ef74\"><tr><td></td><td></td><td></td><td class=\"c x173 y12bc w70 h12\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12bd w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12bd w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12bd w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12bd w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12be w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12be w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12be w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12be w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12bf w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12c0 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12c0 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">92,214,356 </div></td><td class=\"c x174 y12c0 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,509,549 </div></td><td class=\"c x16b y12c0 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c0 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 94,723,905  </div></td></tr><tr><td class=\"c x16e y12c1 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12c1 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12c1 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,913,340 </div></td><td class=\"c x16b y12c1 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c1 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td></tr><tr><td class=\"c x16e y12c2 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12c2 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,214,356 </div></td><td class=\"c x174 y12c2 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x16b y12c2 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c2 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td></tr><tr><td class=\"c x16e y12c3 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12c4 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12c4 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 318,777,405  </div></td><td class=\"c x174 y12c4 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,192,218  </div></td><td class=\"c x16b y12c4 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c4 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 348,969,623  </div></td></tr><tr><td class=\"c x16e y12c5 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12c5 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,361,118  </div></td><td class=\"c x174 y12c5 w6b h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,667,765  </div></td><td class=\"c x16b y12c5 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c5 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 82,028,883  </div></td></tr><tr><td class=\"c x16e y12c6 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12c6 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12c6 w6b h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,006  </div></td><td class=\"c x16b y12c6 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c6 w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 432,006  </div></td></tr><tr><td class=\"c x16e y12c7 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12c7 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12c7 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12c7 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x175 y12c7 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td></tr><tr><td class=\"c x16e y12c8 w6f h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12c8 w6a h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,138,523 </div></td><td class=\"c x174 y12c8 w6b h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x16b y12c8 w6a h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x175 y12c8 w6c h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w117 hcb\" id=\"_accb80e7-ed2d-479b-b753-8d62909d35e2\"><tr><td></td><td></td><td></td><td class=\"c x173 y12d5 w72 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12d6 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12d6 w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12d6 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12d6 w73 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12d7 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12d7 w73 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12d8 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12d9 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12d9 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y12d9 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,099,645 </div></td><td class=\"c x16b y12d9 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d9 w73 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,766,846 </div></td></tr><tr><td class=\"c x16e y12da w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12da w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12da w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td><td class=\"c x16b y12da w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12da w73 h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td></tr><tr><td class=\"c x16e y12db w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12db w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y12db w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,461,567 </div></td><td class=\"c x16b y12db w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12db w73 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td></tr><tr><td class=\"c x16e y12dc w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12dd w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12dd w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">593,627,471 </div></td><td class=\"c x174 y12dd w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,116,450 </div></td><td class=\"c x16b y12dd w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12dd w73 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">608,743,921 </div></td></tr><tr><td class=\"c x16e y12de w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12de w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,229,557 </div></td><td class=\"c x174 y12de w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,391,636 </div></td><td class=\"c x16b y12de w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12de w73 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,621,193 </div></td></tr><tr><td class=\"c x16e y12df w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12df w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12df w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,161,506 </div></td><td class=\"c x16b y12df w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12df w73 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,161,506 </div></td></tr><tr><td class=\"c x16e y12e0 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12e0 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12e0 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12e0 w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y12e0 w73 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td></tr><tr><td class=\"c x16e y12e1 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12e1 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x174 y12e1 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x16b y12e1 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y12e1 w73 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w115 hca\" id=\"_1f92879f-5501-466a-8063-439f4dd70d9a\"><tr><td></td><td></td><td></td><td class=\"c x173 y12c9 w70 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12ca w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12ca w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12ca w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12ca w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12cb w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12cb w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12cb w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12cb w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12cc w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12cd w6f h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12cd w6a h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">85,854,036 </div></td><td class=\"c x174 y12cd w6b h8\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,509,549  </div></td><td class=\"c x16b y12cd w6a h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12cd w6c h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 88,363,585  </div></td></tr><tr><td class=\"c x16e y12ce w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12ce w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12ce w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td><td class=\"c x16b y12ce w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12ce w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td></tr><tr><td class=\"c x16e y12cf w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12cf w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 85,854,036  </div></td><td class=\"c x174 y12cf w6b h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,422,889  </div></td><td class=\"c x16b y12cf w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12cf w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y12d0 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12d1 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12d1 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 449,881,376  </div></td><td class=\"c x174 y12d1 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,434,905  </div></td><td class=\"c x16b y12d1 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d1 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 462,316,281  </div></td></tr><tr><td class=\"c x16e y12d2 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12d2 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,093,253  </div></td><td class=\"c x174 y12d2 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,980,778  </div></td><td class=\"c x16b y12d2 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d2 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 58,074,031  </div></td></tr><tr><td class=\"c x16e y12d3 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12d3 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12d3 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12d3 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y12d3 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td></tr><tr><td class=\"c x16e y12d4 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12d4 w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x174 y12d4 w6b h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x16b y12d4 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y12d4 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr></table>In <span class=\"_ _7\"></span>2025 and <span class=\"_ _7\"></span>2024<span class=\"ff3\">, <span class=\"_ _7\"></span>there were <span class=\"_ _7\"></span>no <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>verdue<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>balances <span class=\"_ _7\"></span>for \u2018<span class=\"ff1\">B</span>alances <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Central <span class=\"_ _1\"></span>Bank <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>Malta <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>reasury <span class=\"_ _7\"></span>bills\u2019, <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Financial <span class=\"_ _7\"></span>investment<span class=\"_ _2\"></span>s </span></span>at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"ff3\">\u2019</span> and <span class=\"ff3\">\u2018</span>Financial investments at amortised cost<span class=\"ff3 ls6\">\u2019.</span> The following table se<span class=\"_ _1\"></span>ts out information about the credit quali<span class=\"_ _1\"></span>ty of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">T</span>rading ass<span class=\"_ _1\"></span>ets\u2019<span class=\"ff1\">. The analysis has been<span class=\"_ _1\"></span> based on S &amp; P, <span class=\"ff3\">Moody\u2019s and<span class=\"_ _6b\"> </span></span></span>Fitch ratings.<table class=\"s w118 hcc\" id=\"_e2d34abe-27b6-44c4-b7ba-01a6be2c08fd\"><tr><td></td><td class=\"c x181 y12e2 w76 h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x181 y12e3 w77 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x175 y12e3 w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x181 y12e4 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y12e4 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12e5 w75 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td></tr><tr><td class=\"c x16e y12e6 w75 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Rated A- to A+</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e6 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,493,140 </div></td><td class=\"c x175 y12e6 w6c h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,006,599  </div></td></tr><tr><td class=\"c x16e y12e7 w75 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Rated BBB+ or below</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e7 w77 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">231,301,147 </div></td><td class=\"c x175 y12e7 w6c h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,681,473  </div></td></tr><tr><td class=\"c x16e y12e8 w75 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Unrated</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e8 w77 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,002,115 </div></td><td class=\"c x175 y12e8 w6c h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">148,045,226  </div></td></tr><tr><td class=\"c x16e y12e9 w75 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e9 w77 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x175 y12e9 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298  </div></td></tr></table>Reconciliation of<span class=\"_ _1\"></span> gross carrying<span class=\"_ _1\"></span> amounts and allow<span class=\"_ _1\"></span>ances for expected credit<span class=\"_ _7\"></span> losses The <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>disclosure p<span class=\"_ _1\"></span>rovides a <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>nciliati<span class=\"_ _1\"></span>on by <span class=\"_ _1\"></span>stage <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _7\"></span>gros<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>arrying/nominal <span class=\"_ _1\"></span>amounts <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _1\"></span>loss <span class=\"_ _1\"></span>all<span class=\"_ _2\"></span><span class=\"ff1\">owances for<span class=\"_ _6b\"> </span></span>\u2018Loans and advances to customers\u2019. Within the <span class=\"_ _2\"></span>following tables, <span class=\"_ _2\"></span>the line <span class=\"_ _2\"></span>items \u2018New <span class=\"_ _2\"></span>financial assets <span class=\"_ _2\"></span>originated or <span class=\"_ _2\"></span>purchased and furt<span class=\"_ _2\"></span>her lending\u2019 <span class=\"_ _2\"></span>and \u2018Financial<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>assets that<span class=\"_ _6b\"> </span></span>have <span class=\"_ _2\"></span>been re<span class=\"_ _2\"></span>paid or <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>repaid\u2019 <span class=\"_ _2\"></span>represent <span class=\"_ _2\"></span>movements <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>lending portfo<span class=\"_ _2\"></span>lios in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span><span class=\"ff1\">rrying <span class=\"_ _2\"></span>amounts<span class=\"_ _6b\"> </span></span>and <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iated <span class=\"_ _2\"></span>credit <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>lowances. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>former <span class=\"_ _4\"></span>represents <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>lending <span class=\"_ _2\"></span>sanctioned <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>reporting <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span>ed <span class=\"_ _4\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _2\"></span>2025. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>latter <span class=\"_ _4\"></span>reflects <span class=\"_ _4\"></span>repayments <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>occurred <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>porting <span class=\"_ _2\"></span>perio<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>Dec<span class=\"_ _2\"></span>ember <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>which<span class=\"_ _6b\"> </span>loans  <span class=\"ff3\">however,  would  only  hav<span class=\"_ _1\"></span>e  existed  on  th<span class=\"_ _1\"></span>e  Group\u2019s  Statement  of  Financial  Positi<span class=\"_ _1\"></span>on  as  at  31  December  202<span class=\"ff1\">4.  Accordingly,<span class=\"_ _6b\"> </span></span></span>repayments and disposals rel<span class=\"_ _1\"></span>ating to loans sanctioned during the financial reporting peri<span class=\"_ _1\"></span>od are netted off against new lending included<span class=\"_ _6b\"> </span>within \u2018New financial assets originated or purchased and further lending\u2019. The line <span class=\"_ _2\"></span>items showing <span class=\"_ _2\"></span>transfers of <span class=\"_ _2\"></span>financial instruments ac<span class=\"_ _2\"></span>ross stages <span class=\"_ _2\"></span>represent the <span class=\"_ _2\"></span>impact of <span class=\"_ _2\"></span>stage transfers <span class=\"_ _2\"></span>upon the <span class=\"_ _2\"></span>gros<span class=\"_ _2\"></span>s carry<span class=\"_ _2\"></span>ing<span class=\"_ _6b\"> </span>amount <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>associated <span class=\"_ _7\"></span>allow<span class=\"_ _2\"></span>ance <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>ECL <span class=\"_ _7\"></span>excluding <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>impact <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>remeasurement <span class=\"_ _3c\"></span>of ECL <span class=\"_ _3c\"></span>due <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>stage <span class=\"_ _7\"></span>transfers. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>\u2018Net <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span><span class=\"ff1\">measurement<span class=\"_ _6b\"> </span></span>of <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>allowance\u2019 <span class=\"_ _4\"></span>represents <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>decrease <span class=\"_ _8\"></span>due <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>tra<span class=\"_ _2\"></span>nsfers, <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>ex<span class=\"_ _2\"></span>ample, <span class=\"_ _4\"></span>moving <span class=\"_ _4\"></span>from <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>12<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"_ _2\"></span>month <span class=\"_ _4\"></span>(Stage <span class=\"_ _8\"></span>1) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span></span>lifetime <span class=\"_ _9\"> </span>(<span class=\"_ _2\"></span>Stage <span class=\"_ _9\"> </span>2)  ECL <span class=\"_ _5\"> </span>measurement <span class=\"_ _9\"> </span>ba<span class=\"_ _2\"></span>sis, <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>ncluding <span class=\"_ _9\"> </span>the  movements <span class=\"_ _9\"> </span>in  underlying <span class=\"_ _9\"> </span>credit  risk <span class=\"_ _9\"> </span>grades  attributable <span class=\"_ _9\"> </span>to<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>financial<span class=\"_ _6b\"> </span>instruments transferring stage. <span class=\"_ _2\"></span>Movements in ECL <span class=\"_ _2\"></span>in respect of e<span class=\"_ _2\"></span>xposures classified within the <span class=\"_ _2\"></span>same stage as <span class=\"_ _2\"></span>at the beginning<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and end<span class=\"_ _6b\"> </span>of  the <span class=\"_ _5\"> </span>reporting <span class=\"_ _5\"> </span>period  and <span class=\"_ _5\"> </span>arising  as <span class=\"_ _5\"> </span>a  result  of <span class=\"_ _5\"> </span>changes  to <span class=\"_ _5\"> </span>the  unde<span class=\"_ _1\"></span>rlying  PDs <span class=\"_ _5\"> </span>and  LGDs,  in<span class=\"_ _1\"></span>cluding  as <span class=\"_ _5\"> </span>a  r<span class=\"_ _2\"></span>esult <span class=\"_ _5\"> </span>of  changes  in<span class=\"_ _6b\"> </span>macroeconomic scenarios, are reflected in the<span class=\"_ _1\"></span> \u2018Changes in risk parameters\u2019 line item.<span class=\"_ _6b\"> </span><div class=\"t m0 h52 ffe fs4 fca sc0 ls25 ws2 gs4\">Group \u2013 31 December 2025 </div><div class=\"gs5\"><table class=\"s w120 hcf\" id=\"_e696813c-934d-4168-9e58-3b39519f8ab7\"><tr><td></td><td></td><td class=\"c x18d y12f9 w2a h7\"><div class=\"t m0 xb9 h51 y1f ffd fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x18e y12f9 w7a h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fcb sc0 ls27 ws1\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y12fa w7b h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x18f y12fa w7c h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x18e y12fa w7a h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x190 y12fa w7b h7\"><div class=\"t m0 xf h51 y1f ffd fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x18d y12fd w61 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a1 y12fd w7d h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18f y12fd w7e h7\"><div class=\"t m0 x4d h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a2 y12fd w7d h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18e y12fd w7e h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a3 y12fd w7f h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x190 y12fd w80 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a4 y12fd w63 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x18c y12fe w79 h6\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y12ff w79 h7\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x18d y12ff w61 h7\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">379,138,523 </div></td><td class=\"c x1a1 y12ff w7d h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls31 ws9\"> (2,432,221) </div></td><td class=\"c x18f y12ff w7e h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">52,291,989 </div></td><td class=\"c x1a2 y12ff w7d h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls33 wsa\"> (4,560,632) </div></td><td class=\"c x18e y12ff w7e h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">13,685,866 </div></td><td class=\"c x1a3 y12ff w7f h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls32 wsb\"> (10,146,802) </div></td><td class=\"c x190 y12ff w80 h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">445,116,378 </div></td><td class=\"c x1a4 y12ff w63 h7\"><div class=\"t m0 xb3 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(17,139,655) </div></td></tr><tr><td class=\"c x18c y1300 w79 h12\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls23 ws7\">     Transfer to Stage 1<span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1300 w61 h12\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">5,544,098 </div></td><td class=\"c x1a1 y1300 w7d h12\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls8 wsc\"> (6,739) </div></td><td class=\"c x18f y1300 w7e h12\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(5,544,098) </div></td><td class=\"c x1a2 y1300 w7d h12\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,739 </div></td><td class=\"c x18e y1300 w7e h12\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1300 w7f h12\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1300 w80 h12\"><div class=\"t m0 x9f h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1300 w63 h12\"><div class=\"t m0 x8a h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1301 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls23 ws7\">     Transfer to Stage 2<span class=\"ffe fcc ls0 ws0\"> </span></div></td><td class=\"c x18d y1301 w61 h7\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(7,371,226) </div></td><td class=\"c x1a1 y1301 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">113,995 </div></td><td class=\"c x18f y1301 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">7,371,226 </div></td><td class=\"c x1a2 y1301 w7d h7\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(113,995) </div></td><td class=\"c x18e y1301 w7e h7\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1301 w7f h7\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1301 w80 h7\"><div class=\"t m0 x9f h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1301 w63 h7\"><div class=\"t m0 x8a h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1302 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls2d wsd\">     Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"> </span></div></td><td class=\"c x18d y1302 w61 h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1302 w7d h6\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,739 </div></td><td class=\"c x18f y1302 w7e h6\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1302 w7d h6\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(162,028) </div></td><td class=\"c x18e y1302 w7e h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1302 w7f h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x190 y1302 w80 h6\"><div class=\"t m0 xa2 h53 y1f ffe fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1302 w63 h6\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls39 ws0\">(155,289) </div></td></tr><tr><td class=\"c x18c y1303 w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x18d y1303 w61 h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1303 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">103,948 </div></td><td class=\"c x18f y1303 w7e h7\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1303 w7d h7\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">29,304 </div></td><td class=\"c x18e y1303 w7e h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1303 w7f h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">112,025 </div></td><td class=\"c x190 y1303 w80 h7\"><div class=\"t m0 xa2 h53 y1f ffe fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1303 w63 h7\"><div class=\"t m0 x40 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">245,277 </div></td></tr><tr><td class=\"c x18c y1304 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls3a ws10\">     New financial assets originated or purchased and further lending<span class=\"_ _2\"></span><span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1304 w61 h7\"><div class=\"t m0 x42 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">334,203,077 </div></td><td class=\"c x1a1 y1304 w7d h7\"><div class=\"t m0 x4b h51 y1f ffd fs0 fc9 sc0 ls3b ws11\"> (1,842,409) </div></td><td class=\"c x18f y1304 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">5,632,588 </div></td><td class=\"c x1a2 y1304 w7d h7\"><div class=\"t m0 x18 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(8,259) </div></td><td class=\"c x18e y1304 w7e h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1304 w7f h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x190 y1304 w80 h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">339,835,665 </div></td><td class=\"c x1a4 y1304 w63 h7\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(1,850,668) </div></td></tr><tr><td class=\"c x18c y1305 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span> </div></td><td class=\"c x18d y1305 w61 h6\"><div class=\"t m0 x1f h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(256,904,226) </div></td><td class=\"c x1a1 y1305 w7d h6\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">801,053 </div></td><td class=\"c x18f y1305 w7e h6\"><div class=\"t m0 xb3 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(19,414,108) </div></td><td class=\"c x1a2 y1305 w7d h6\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">16,208 </div></td><td class=\"c x18e y1305 w7e h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls8 ws0\">(1,309,898) </div></td><td class=\"c x1a3 y1305 w7f h6\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">718,719 </div></td><td class=\"c x190 y1305 w80 h6\"><div class=\"t m0 x3b h53 y1f ffe fs0 fc9 sc0 ls24 ws0\">(277,628,232) </div></td><td class=\"c x1a4 y1305 w63 h6\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,535,980 </div></td></tr><tr><td class=\"c x18c y1306 w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws12\">     Financial assets reclassi<span class=\"ls24 wsf\">fied to discontinued operations</span><span class=\"ls24 wsf\"> </span></div></td><td class=\"c x18d y1306 w61 h7\"><div class=\"t m0 x20 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(42,634,996) </div></td><td class=\"c x1a1 y1306 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">901,095 </div></td><td class=\"c x18f y1306 w7e h7\"><div class=\"t m0 xb3 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(17,038,357) </div></td><td class=\"c x1a2 y1306 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">438,900 </div></td><td class=\"c x18e y1306 w7e h7\"><div class=\"t m0 x12 h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(401,324) </div></td><td class=\"c x1a3 y1306 w7f h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">307,457 </div></td><td class=\"c x190 y1306 w80 h7\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(60,074,677) </div></td><td class=\"c x1a4 y1306 w63 h7\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,647,452 </div></td></tr><tr><td class=\"c x18c y1307 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls34 ws13\">     Write-offs </div></td><td class=\"c x18d y1307 w61 h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1307 w7d h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1307 w7e h6\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a2 y1307 w7d h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18e y1307 w7e h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(2,667,657) </div></td><td class=\"c x1a3 y1307 w7f h6\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">1,303,120 </div></td><td class=\"c x190 y1307 w80 h6\"><div class=\"t m0 x44 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(2,667,657) </div></td><td class=\"c x1a4 y1307 w63 h6\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,303,120 </div></td></tr><tr><td class=\"c x18c y1308 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span><span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1308 w61 h7\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,477,281 </div></td><td class=\"c x1a1 y1308 w7d h7\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">23,514 </div></td><td class=\"c x18f y1308 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">1,526,016 </div></td><td class=\"c x1a2 y1308 w7d h7\"><div class=\"t m0 x4d h51 y1f ffd fs0 fc9 sc0 ls40 ws0\">(735) </div></td><td class=\"c x18e y1308 w7e h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">655,742 </div></td><td class=\"c x1a3 y1308 w7f h7\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(446,061) </div></td><td class=\"c x190 y1308 w80 h7\"><div class=\"t m0 xb1 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">8,659,039 </div></td><td class=\"c x1a4 y1308 w63 h7\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">(423,282) </div></td></tr><tr><td class=\"c x18c y1309 w79 h6\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls36 ws0\">     <span class=\"ffe ws15\">Balance at 31 December</span><span class=\"ffe ws15\"> </span></div></td><td class=\"c x18d y1309 w61 h6\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">418,452,531 </div></td><td class=\"c x1a1 y1309 w7d h6\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls3e ws5\"> (2,331,025) </div></td><td class=\"c x18f y1309 w7e h6\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">24,825,256 </div></td><td class=\"c x1a2 y1309 w7d h6\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(4,354,498) </div></td><td class=\"c x18e y1309 w7e h6\"><div class=\"t m0 xb1 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">9,962,729 </div></td><td class=\"c x1a3 y1309 w7f h6\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(8,151,542) </div></td><td class=\"c x190 y1309 w80 h6\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">453,240,516 </div></td><td class=\"c x1a4 y1309 w63 h6\"><div class=\"t m0 xb3 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(14,837,065) </div></td></tr><tr><td class=\"c x18c y130a w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3c ws9\">ECL change for the period<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130a w63 h6\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">2,302,590 </div></td></tr><tr><td class=\"c x18c y130b w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls41 ws16\">Assets writte<span class=\"_ _2\"></span>n off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130b w63 h7\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(2,667,657) </div></td></tr><tr><td class=\"c x18c y130c w79 h6\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"ffd ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130c w63 h6\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">(365,067) </div></td></tr><tr><td class=\"c x18c y130d w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130d w63 h7\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">1,350,821 </div></td></tr><tr><td class=\"c x18c y130e w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130e w63 h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">423,282 </div></td></tr><tr><td class=\"c x18c y130f w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3a ws19\">ECL attributable to discontinued<span class=\"ls2f ws1a\"> operations at 1 January 2025</span><span class=\"ls2f ws1a\"><span class=\"_ _2\"></span> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130f w63 h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(1,647,452) </div></td></tr><tr><td class=\"c x18c y1310 w79 h7\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"ffd ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1310 w63 h7\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls23 ws0\">(238,416) </div></td></tr></table></div><div class=\"gs6\"><table class=\"s w119 hcd\" id=\"_230700ba-4d9a-4a34-b040-2652d648f365\"><tr><td></td><td></td><td class=\"c x183 y12ea w83 h6\"><div class=\"t m0 x1c h51 y1f ffd fs0 fcc sc0 ls31 ws0\">As at 31 December 2025 </div></td><td class=\"c x184 y12ea w84 h6\"><div class=\"t m0 x20 h51 y1f ffd fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y12ec w11a hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y12ec w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y12ec w11c hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y12ed w11d hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y12ed w11e hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y12ed w11f hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y12ee w85 h7\"><div class=\"t m0 x9f h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y12ee w86 h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y12ee w84 h7\"><div class=\"t m0 x2e h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y12ef w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3c wsb\">Balances with Central Bank of Malta, treasury bill<span class=\"_ _2\"></span>s and cash </div></td><td class=\"c x183 y12ef w85 h6\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">84,522,623 </div></td><td class=\"c x18b y12ef w86 h6\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(26,646) </div></td><td class=\"c x184 y12ef w84 h6\"><div class=\"t m0 xc5 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">25,017 </div></td></tr><tr><td class=\"c x18c y12f0 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y12f0 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">88,311,458 </div></td><td class=\"c x18b y12f0 w86 h7\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(294,714) </div></td><td class=\"c x184 y12f0 w84 h7\"><div class=\"t m0 xc6 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(114,861) </div></td></tr><tr><td class=\"c x18c y12f1 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y12f1 w85 h6\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">453,240,516 </div></td><td class=\"c x18b y12f1 w86 h6\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(14,837,065) </div></td><td class=\"c x184 y12f1 w84 h6\"><div class=\"t m0 x21 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> (238,416) </div></td></tr><tr><td class=\"c x18c y12f2 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at amortis<span class=\"_ _2\"></span>ed cost </div></td><td class=\"c x183 y12f2 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">41,300,504 </div></td><td class=\"c x18b y12f2 w86 h7\"><div class=\"t m0 xf h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(6,045) </div></td><td class=\"c x184 y12f2 w84 h7\"><div class=\"t m0 x28 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(6,024) </div></td></tr><tr><td class=\"c x18c y12f3 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls48 ws21\">Off-balance<span class=\"_ _1\"></span> sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y12f4 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls39 ws22\"> - Guarantees </div></td><td class=\"c x183 y12f4 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">26,676,661 </div></td><td class=\"c x18b y12f4 w86 h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(84,441) </div></td><td class=\"c x184 y12f4 w84 h7\"><div class=\"t m0 x4e h51 y1f ffd fs0 fc9 sc0 ls35 ws1a\"> (71,839) </div></td></tr><tr><td class=\"c x18c y12f5 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws5\"> - Commitments </div></td><td class=\"c x183 y12f5 w85 h6\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">171,243,716 </div></td><td class=\"c x18b y12f5 w86 h6\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">(751,099) </div></td><td class=\"c x184 y12f5 w84 h6\"><div class=\"t m0 x21 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> (288,478) </div></td></tr><tr><td class=\"c x18c y12f6 w82 h12\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls49 ws23\">Summary of financia<span class=\"_ _2\"></span>l instruments to which t<span class=\"_ _2\"></span>he impairment <span class=\"ls4a ws24\">requir<span class=\"_ _2\"></span>ements in IFRS 9 are applied in <span class=\"_ _2\"></span>income statement</span><span class=\"ls4a ws24\"><span class=\"_ _2\"></span> </span></div></td><td class=\"c x183 y12f6 w85 h12\"><div class=\"t m0 x15 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">865,295,478 </div></td><td class=\"c x18b y12f6 w86 h12\"><div class=\"t m0 x16 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(16,000,010) </div></td><td class=\"c x184 y12f6 w84 h12\"><div class=\"t m0 xc9 h53 y1f ffe fs0 fc9 sc0 ls4b wse\"> (694,601) </div></td></tr><tr><td class=\"c x18c y12f7 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at fair val<span class=\"_ _2\"></span>ue through o<span class=\"_ _2\"></span>ther compre<span class=\"_ _2\"></span>hensive inc<span class=\"_ _2\"></span>ome </div></td><td class=\"c x183 y12f7 w85 h7\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">105,254,684 </div></td><td class=\"c x18b y12f7 w86 h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(59,407) </div></td><td class=\"c x184 y12f7 w84 h7\"><div class=\"t m0 xc5 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">18,387 </div></td></tr><tr><td class=\"c x18c y12f8 w82 h6\"><div class=\"t m0 x4 h53 y96d ffe fs0 fc9 sc0 ls36 ws15\">Total allowance for ECL/Total <span class=\"ls4c ws25\">i<span class=\"_ _1\"></span>ncome statement ECL c<span class=\"_ _1\"></span>harge</span><span class=\"ls4c ws25\"> </span></div></td><td></td><td class=\"c x18b y12f8 w86 h6\"><div class=\"t m0 x16 h53 y96d ffe fs0 fc9 sc0 ls3c ws0\">(16,059,417) </div></td><td class=\"c x184 y12f8 w84 h6\"><div class=\"t m0 xc9 h53 y96d ffe fs0 fc9 sc0 ls4b wse\"> (676,214) </div></td></tr></table></div>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024 <table class=\"s w124 hd0\" id=\"_88184c7e-cf56-49a4-a394-190087b0daef\"><tr><td></td><td></td><td class=\"c x18d y1311 w2a h7\"><div class=\"t m0 xb9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Non-credit impaired </div></td><td></td><td></td><td class=\"c x18e y1311 w7a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y1312 w7b h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 1 </div></td><td></td><td class=\"c x18f y1312 w7c h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 2 </div></td><td></td><td class=\"c x18e y1312 w7a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 3 </div></td><td></td><td class=\"c x190 y1312 w7b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y1313 w125 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y1314 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x18c y1315 w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x18d y1316 w61 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a1 y1316 w7d h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18f y1316 w7e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a2 y1316 w7d h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18e y1316 w7e h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a3 y1316 w7f h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x190 y1316 w80 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a4 y1316 w63 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x18c y1317 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Balance at 1 January </span></div></td><td class=\"c x18d y1317 w61 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 348,322,143  </div></td><td class=\"c x1a1 y1317 w7d h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,992,933) </div></td><td class=\"c x18f y1317 w7e h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,817,853  </div></td><td class=\"c x1a2 y1317 w7d h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,235,201) </div></td><td class=\"c x18e y1317 w7e h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,115,371  </div></td><td class=\"c x1a3 y1317 w7f h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (13,685,159) </div></td><td class=\"c x190 y1317 w80 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 450,255,367  </div></td><td class=\"c x1a4 y1317 w63 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (18,913,293) </div></td></tr><tr><td class=\"c x18c y1318 w79 h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 1<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1318 w61 h12\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,117,042  </div></td><td class=\"c x1a1 y1318 w7d h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (163,525) </div></td><td class=\"c x18f y1318 w7e h12\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,117,042) </div></td><td class=\"c x1a2 y1318 w7d h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 163,525  </div></td><td class=\"c x18e y1318 w7e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1318 w7f h12\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1318 w80 h12\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1318 w63 h12\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y1319 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 2<span class=\"ff5 fc1\"> </span></span></div></td><td class=\"c x18d y1319 w61 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,550,486) </div></td><td class=\"c x1a1 y1319 w7d h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,257  </div></td><td class=\"c x18f y1319 w7e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,550,486  </div></td><td class=\"c x1a2 y1319 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (44,257) </div></td><td class=\"c x18e y1319 w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1319 w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1319 w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1319 w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y131a w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 3 </span></div></td><td class=\"c x18d y131a w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131a w7d h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x18f y131a w7e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (826,664) </div></td><td class=\"c x1a2 y131a w7d h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,774  </div></td><td class=\"c x18e y131a w7e h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">826,664 </div></td><td class=\"c x1a3 y131a w7f h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,774) </div></td><td class=\"c x190 y131a w80 h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y131a w63 h6\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y131b w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Net remeasurement of loss allowance arisin<span class=\"_ _1\"></span>g from stage transfers </span></div></td><td class=\"c x18d y131b w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131b w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (19,442) </div></td><td class=\"c x18f y131b w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y131b w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,541  </div></td><td class=\"c x18e y131b w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y131b w7f h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (305,675) </div></td><td class=\"c x190 y131b w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y131b w63 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (312,576) </div></td></tr><tr><td class=\"c x18c y131c w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Changes in risk parameters </span></div></td><td class=\"c x18d y131c w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131c w7d h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83,145  </div></td><td class=\"c x18f y131c w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y131c w7d h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,502,211) </div></td><td class=\"c x18e y131c w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y131c w7f h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,574,526) </div></td><td class=\"c x190 y131c w80 h7\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a4 y131c w63 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (4,993,592) </div></td></tr><tr><td class=\"c x18c y131d w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">New financial assets originated or purchased and further lending<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y131d w61 h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,469,819  </div></td><td class=\"c x1a1 y131d w7d h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,470,719) </div></td><td class=\"c x18f y131d w7e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,556,170  </div></td><td class=\"c x1a2 y131d w7d h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (144,706) </div></td><td class=\"c x18e y131d w7e h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,221  </div></td><td class=\"c x1a3 y131d w7f h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (40,221) </div></td><td class=\"c x190 y131d w80 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 451,066,210  </div></td><td class=\"c x1a4 y131d w63 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,655,646) </div></td></tr><tr><td class=\"c x18c y131e w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial assets that have been repaid <span class=\"ls3\">or</span> partially rep<span class=\"_ _1\"></span>aid </span></div></td><td class=\"c x18d y131e w61 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (382,567,759) </div></td><td class=\"c x1a1 y131e w7d h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,079,287  </div></td><td class=\"c x18f y131e w7e h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (39,828,212) </div></td><td class=\"c x1a2 y131e w7d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 174,762  </div></td><td class=\"c x18e y131e w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,149,871) </div></td><td class=\"c x1a3 y131e w7f h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,699,466  </div></td><td class=\"c x190 y131e w80 h7\"><div class=\"t m0 xcd hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">        <span class=\"ls0\">(430,545,842) </span></div></td><td class=\"c x1a4 y131e w63 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,953,515  </div></td></tr><tr><td class=\"c x18c y131f w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Write-offs </span></div></td><td class=\"c x18d y131f w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131f w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y131f w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a2 y131f w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18e y131f w7e h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,672,416) </div></td><td class=\"c x1a3 y131f w7f h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,279,949  </div></td><td class=\"c x190 y131f w80 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (4,672,416) </div></td><td class=\"c x1a4 y131f w63 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,279,949  </div></td></tr><tr><td class=\"c x18c y1320 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Foreign exchange and other movements<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1320 w61 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,652,236) </div></td><td class=\"c x1a1 y1320 w7d h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,709  </div></td><td class=\"c x18f y1320 w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,860,602) </div></td><td class=\"c x1a2 y1320 w7d h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">141<span class=\"ls0\"> </span></div></td><td class=\"c x18e y1320 w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,474,103) </div></td><td class=\"c x1a3 y1320 w7f h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 494,138  </div></td><td class=\"c x190 y1320 w80 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (20,986,941) </div></td><td class=\"c x1a4 y1320 w63 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 501,988  </div></td></tr><tr><td class=\"c x18c y1321 w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff5 ls0\">Balance at 31 December </span></div></td><td class=\"c x18d y1321 w61 h6\"><div class=\"t m0 xce hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">379,138,523 </span></div></td><td class=\"c x1a1 y1321 w7d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(2,432,221) </span></div></td><td class=\"c x18f y1321 w7e h6\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">52,291,989 </span></div></td><td class=\"c x1a2 y1321 w7d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(4,560,632) </span></div></td><td class=\"c x18e y1321 w7e h6\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">13,685,866 </span></div></td><td class=\"c x1a3 y1321 w7f h6\"><div class=\"t m0 xcf hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">(10,146,802) </span></div></td><td class=\"c x190 y1321 w80 h6\"><div class=\"t m0 xce hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">445,116,378 </span></div></td><td class=\"c x1a4 y1321 w63 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(17,139,655) </span></div></td></tr><tr><td class=\"c x18c y1322 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change for the period </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1322 w63 h6\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,773,638<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1323 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets written off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1323 w63 h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,672,416)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1324 w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change in expected credit losses excl<span class=\"_ _1\"></span>uding effect of write<span class=\"_ _2\"></span>-offs<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1324 w63 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,898,778) </div></td></tr><tr><td class=\"c x18c y1325 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1325 w63 h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">915,133<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1326 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign exchange and other movements </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1326 w63 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (501,988) </div></td></tr><tr><td class=\"c x18c y1327 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change attributable to discontinued operations </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1327 w63 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">242,211 </div></td></tr><tr><td class=\"c x18c y1328 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>expected c<span class=\"_ _1\"></span>redit losses <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other c<span class=\"_ _1\"></span>redit impai<span class=\"_ _1\"></span>rment charges<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1328 w63 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,243,422) </div></td></tr></table><table class=\"s w12b hd1\" id=\"_db797a27-9bed-41a9-abcf-9ed937591588\"><tr><td></td><td></td><td class=\"c x183 y1329 w83 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2024 </div></td><td class=\"c x184 y1329 w84 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Twelve months ended 31 December 2024 </div></td></tr><tr><td></td><td class=\"c x185 y132a w12c hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y132a w126 hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y132a w107 hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net movement in expected credit losses and<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y132b w12d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc4 sc0 ls0 ws0\">Nominal amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y132b w129 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y132b w12e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y132c w85 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18b y132c w86 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x184 y132c w84 h7\"><div class=\"t m0 x2e h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x18c y132d w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with Central Bank of Malta, treasury bills and cash </div></td><td class=\"c x183 y132d w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,243,880  </div></td><td class=\"c x18b y132d w86 h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (51,663) </div></td><td class=\"c x184 y132d w84 h6\"><div class=\"t m0 xd0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,363  </div></td></tr><tr><td class=\"c x18c y132e w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x183 y132e w85 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,637,245  </div></td><td class=\"c x18b y132e w86 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (179,853) </div></td><td class=\"c x184 y132e w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,651 </div></td></tr><tr><td class=\"c x18c y132f w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x183 y132f w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x18b y132f w86 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (17,139,655) </div></td><td class=\"c x184 y132f w84 h6\"><div class=\"t m0 xd1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,243,422) </div></td></tr><tr><td class=\"c x18c y1330 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x183 y1330 w85 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,927  </div></td><td class=\"c x18b y1330 w86 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td><td class=\"c x184 y1330 w84 h7\"><div class=\"t m0 xaa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,140  </div></td></tr><tr><td class=\"c x18c y1331 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1332 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x183 y1332 w85 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x18b y1332 w86 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,602) </div></td><td class=\"c x184 y1332 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,051) </div></td></tr><tr><td class=\"c x18c y1333 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x183 y1333 w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x18b y1333 w86 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (462,621) </div></td><td class=\"c x184 y1333 w84 h6\"><div class=\"t m0 xc9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (380,314) </div></td></tr><tr><td class=\"c x18c y1334 w82 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Summary of financial instruments to whic<span class=\"_ _1\"></span>h the impairment requirements in IFRS 9 are applied in income statement </div></td><td class=\"c x183 y1334 w85 h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 837,905,370  </div></td><td class=\"c x18b y1334 w86 h12\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (17,846,415) </div></td><td class=\"c x184 y1334 w84 h12\"><div class=\"t m0 xd1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,405,633) </div></td></tr><tr><td class=\"c x18c y1335 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1335 w85 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td><td class=\"c x18b y1335 w86 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (77,794) </div></td><td class=\"c x184 y1335 w84 h7\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,439  </div></td></tr><tr><td class=\"c x18c y1336 w82 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total allowance for ECL/Total income statement ECL charge </div></td><td></td><td class=\"c x18b y1336 w86 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (17,924,209) </div></td><td class=\"c x184 y1336 w84 h6\"><div class=\"t m0 xd1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,400,194) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w124 hd3\" id=\"_515f7f2b-3e00-48df-b510-e5889077b15f\"><tr><td></td><td></td><td class=\"c x18d y1337 w2a h7\"><div class=\"t m0 xb9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Non-credit impaired </div></td><td></td><td></td><td class=\"c x18e y1337 w7a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y1338 w7b h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 1 </div></td><td></td><td class=\"c x18f y1338 w7c h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 2 </div></td><td></td><td class=\"c x18e y1338 w7a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 3 </div></td><td></td><td class=\"c x190 y1338 w7b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y1339 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y133a w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a5 y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x18c y133b w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x18d y133c w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a1 y133c w7d h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18f y133c w7e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a2 y133c w7d h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18e y133c w7e h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a3 y133c w7f h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x190 y133c w80 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a4 y133c w63 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x18c y133d w79 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Balance at 1 January </span></div></td><td class=\"c x18d y133d w61 h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">486,974,629 </div></td><td class=\"c x1a1 y133d w7d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,935,067) </div></td><td class=\"c x18f y133d w7e h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">33,415,683 </div></td><td class=\"c x1a2 y133d w7d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,116,527) </div></td><td class=\"c x18e y133d w7e h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,886,098 </div></td><td class=\"c x1a3 y133d w7f h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(9,440,905) </div></td><td class=\"c x190 y133d w80 h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td><td class=\"c x1a4 y133d w63 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,492,499) </div></td></tr><tr><td class=\"c x18c y133e w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 1 </span></div></td><td class=\"c x18d y133e w61 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,544,098 </div></td><td class=\"c x1a1 y133e w7d h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,739) </div></td><td class=\"c x18f y133e w7e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,544,098) </div></td><td class=\"c x1a2 y133e w7d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,739 </div></td><td class=\"c x18e y133e w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y133e w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y133e w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y133e w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y133f w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 2<span class=\"ff5 fc1\"> </span></span></div></td><td class=\"c x18d y133f w61 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,365,979) </div></td><td class=\"c x1a1 y133f w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">113<span class=\"ls0\">,</span>995<span class=\"ls0\"> </span></div></td><td class=\"c x18f y133f w7e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,365,979 </div></td><td class=\"c x1a2 y133f w7d h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">113</span>,<span class=\"ls2\">995</span>) </div></td><td class=\"c x18e y133f w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y133f w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y133f w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y133f w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y1340 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Net remeasurement of loss allowance arisin<span class=\"_ _1\"></span>g from stage transfers </span></div></td><td class=\"c x18d y1340 w61 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a1 y1340 w7d h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,739 </div></td><td class=\"c x18f y1340 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a2 y1340 w7d h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(161,<span class=\"ls2\">984</span><span class=\"ls2\">)</span> </div></td><td class=\"c x18e y1340 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1340 w7f h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1340 w80 h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1340 w63 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(155,<span class=\"ls2\">245</span><span class=\"ls2\">)</span> </div></td></tr><tr><td class=\"c x18c y1341 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Changes in risk parameters </span></div></td><td class=\"c x18d y1341 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y1341 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">291<span class=\"ls0\">,</span>990<span class=\"ls0\"> </span></div></td><td class=\"c x18f y1341 w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y1341 w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">29<span class=\"ls0\">,</span>265<span class=\"ls0\"> </span></div></td><td class=\"c x18e y1341 w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y1341 w7f h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">108,259 </div></td><td class=\"c x190 y1341 w80 h7\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a4 y1341 w63 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">429<span class=\"ls0\">,</span>514<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18c y1342 w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">New financial assets originated or purchased and further lending <span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1342 w61 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,385,170 </div></td><td class=\"c x1a1 y1342 w7d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,641,175) </div></td><td class=\"c x18f y1342 w7e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,476,929 </div></td><td class=\"c x1a2 y1342 w7d h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,051) </div></td><td class=\"c x18e y1342 w7e h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y1342 w7f h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1342 w80 h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">345,862,099 </div></td><td class=\"c x1a4 y1342 w63 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,646,226) </div></td></tr><tr><td class=\"c x18c y1343 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial assets that have been repaid or partially repaid </span></div></td><td class=\"c x18d y1343 w61 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(230,691,329) </div></td><td class=\"c x1a1 y1343 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">774,300 </div></td><td class=\"c x18f y1343 w7e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,570,920) </div></td><td class=\"c x1a2 y1343 w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,095 </div></td><td class=\"c x18e y1343 w7e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,306,242) </div></td><td class=\"c x1a3 y1343 w7f h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">718,719 </div></td><td class=\"c x190 y1343 w80 h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(249,568,491) </div></td><td class=\"c x1a4 y1343 w63 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,504,114 </div></td></tr><tr><td class=\"c x18c y1344 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Write-offs </span></div></td><td class=\"c x18d y1344 w61 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a1 y1344 w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y1344 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x1a2 y1344 w7d h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x18e y1344 w7e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td><td class=\"c x1a3 y1344 w7f h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,303,120 </div></td><td class=\"c x190 y1344 w80 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td><td class=\"c x1a4 y1344 w63 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,303,120 </div></td></tr><tr><td class=\"c x18c y1345 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Foreign exchange and other movements<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1345 w61 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,010,439 </div></td><td class=\"c x1a1 y1345 w7d h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y1345 w7e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,526,019 </div></td><td class=\"c x1a2 y1345 w7d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(925) </div></td><td class=\"c x18e y1345 w7e h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">674,775 </div></td><td class=\"c x1a3 y1345 w7f h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(464,981) </div></td><td class=\"c x190 y1345 w80 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,211,233 </div></td><td class=\"c x1a4 y1345 w63 h7\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(465,906) </div></td></tr><tr><td class=\"c x18c y1346 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff5 ls0\">Balance at 31 December </span></div></td><td class=\"c x18d y1346 w61 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x1a1 y1346 w7d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,395,957) </div></td><td class=\"c x18f y1346 w7e h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1a2 y1346 w7d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,351,383) </div></td><td class=\"c x18e y1346 w7e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x1a3 y1346 w7f h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(7,775,788) </div></td><td class=\"c x190 y1346 w80 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td><td class=\"c x1a4 y1346 w63 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td></tr><tr><td class=\"c x18c y1347 w79 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change for the period </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1347 w63 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">969,371 </div></td></tr><tr><td class=\"c x18c y1348 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets written off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1348 w63 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td></tr><tr><td class=\"c x18c y1349 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change in expected credit losses excl<span class=\"_ _1\"></span>uding effect of write<span class=\"_ _2\"></span>-offs<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1349 w63 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,698,<span class=\"ls2\">286</span>) </div></td></tr><tr><td class=\"c x18c y134a w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134a w63 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,315,<span class=\"ls2\">831</span> </div></td></tr><tr><td class=\"c x18c y134b w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign exchange and other movements </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134b w63 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">465,906 </div></td></tr><tr><td class=\"c x18c y134c w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>expected c<span class=\"_ _1\"></span>redit losses <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other c<span class=\"_ _1\"></span>redit impai<span class=\"_ _1\"></span>rment charges<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134c w63 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">83,451<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w12f hd4\" id=\"_2d88f348-e703-4071-87f0-e3c084b298a2\"><tr><td></td><td></td><td class=\"c x183 y134d w83 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2025 </div></td><td class=\"c x184 y134d w84 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y134e w12c hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y134e w126 hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y134e w107 hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net movement in expected credit losses and<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y134f w12d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Nominal amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y134f w129 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y134f w12e hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y1350 w85 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18b y1350 w86 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x184 y1350 w84 h7\"><div class=\"t m0 x2e h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x18c y1351 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with Central Bank of Malta, treasury bills and cash </div></td><td class=\"c x183 y1351 w85 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x18b y1351 w86 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x184 y1351 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,017 </div></td></tr><tr><td class=\"c x18c y1352 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x183 y1352 w85 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td><td class=\"c x18b y1352 w86 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x184 y1352 w84 h6\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,984) </div></td></tr><tr><td class=\"c x18c y1353 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x183 y1353 w85 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td><td class=\"c x18b y1353 w86 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td><td class=\"c x184 y1353 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,451 </div></td></tr><tr><td class=\"c x18c y1354 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x183 y1354 w85 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x18b y1354 w86 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td><td class=\"c x184 y1354 w84 h6\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,589) </div></td></tr><tr><td class=\"c x18c y1355 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1356 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x183 y1356 w85 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x18b y1356 w86 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td><td class=\"c x184 y1356 w84 h6\"><div class=\"t m0 xd0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(71,835) </div></td></tr><tr><td class=\"c x18c y1357 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x183 y1357 w85 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x18b y1357 w86 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,112) </div></td><td class=\"c x184 y1357 w84 h7\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(552,593) </div></td></tr><tr><td class=\"c x18c y1358 w82 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Summary of financial instruments to whic<span class=\"_ _1\"></span>h the impairment requirements in IFRS 9 are applied in income statement </div></td><td class=\"c x183 y1358 w85 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,151,319,143 </div></td><td class=\"c x18b y1358 w86 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,809,722) </div></td><td class=\"c x184 y1358 w84 h7\"><div class=\"t m0 xc6 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(761,533) </div></td></tr><tr><td class=\"c x18c y1359 w82 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1359 w85 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x18b y1359 w86 h12\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x184 y1359 w84 h12\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,387 </div></td></tr><tr><td class=\"c x18c y135a w82 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total allowance for ECL/Total income statement ECL charge </div></td><td></td><td class=\"c x18b y135a w86 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,869,129) </div></td><td class=\"c x184 y135a w84 h7\"><div class=\"t m0 xc6 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(743,146) </div></td></tr></table><div class=\"t m0 h52 ff10 fs4 fca sc0 ls4d ws26 gs8\">Bank \u2013 31 <span class=\"_ _7\"></span>December 2024 </div><div class=\"gs9\"><table class=\"s w131 hd6\" id=\"_cf688b80-1875-434b-99c0-a6c854a4bd19\"><tr><td></td><td></td><td class=\"c x18d y1369 w2a h7\"><div class=\"t m0 xb9 h51 y1f fff fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x18e y1369 w7a h7\"><div class=\"t m0 x16 h51 y1f fff fs0 fcb sc0 ls27 ws1\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y136a w7b h7\"><div class=\"t m0 x9 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x18f y136a w7c h7\"><div class=\"t m0 x35 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x18e y136a w7a h7\"><div class=\"t m0 x35 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x190 y136a w7b h7\"><div class=\"t m0 xf h51 y1f fff fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x18d y136d w61 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a1 y136d w7d h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18f y136d w7e h6\"><div class=\"t m0 x4d h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a2 y136d w7d h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18e y136d w7e h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a3 y136d w7f h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x190 y136d w80 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a4 y136d w63 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x18c y136e w79 h7\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y136f w79 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x18d y136f w61 h12\"><div class=\"t m0 xcb h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 574,232,438  </div></td><td class=\"c x1a1 y136f w7d h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (2,749,760) </div></td><td class=\"c x18f y136f w7e h12\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 36,066,877  </div></td><td class=\"c x1a2 y136f w7d h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (2,641,065) </div></td><td class=\"c x18e y136f w7e h12\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 20,605,923  </div></td><td class=\"c x1a3 y136f w7f h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (7,396,188) </div></td><td class=\"c x190 y136f w80 h12\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 630,905,238  </div></td><td class=\"c x1a4 y136f w63 h12\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (12,787,013) </div></td></tr><tr><td class=\"c x18c y1370 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls23 ws27\">     Transfer to Stage 2<span class=\"ff10 ls0 ws0\"> </span></div></td><td class=\"c x18d y1370 w61 h7\"><div class=\"t m0 x42 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (10,513,718) </div></td><td class=\"c x1a1 y1370 w7d h7\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 20,800  </div></td><td class=\"c x18f y1370 w7e h7\"><div class=\"t m0 xb3 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 10,513,718  </div></td><td class=\"c x1a2 y1370 w7d h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (20,800) </div></td><td class=\"c x18e y1370 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1370 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1370 w80 h7\"><div class=\"t m0 x9f h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1370 w63 h7\"><div class=\"t m0 xc0 h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1371 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls2d wsd\">     Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"><span class=\"_ _2\"></span><span class=\"ff10 fcc ls0 ws0\"> </span></span></div></td><td class=\"c x18d y1371 w61 h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1371 w7d h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1371 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a2 y1371 w7d h7\"><div class=\"t m0 x43 h51 y1f fff fs0 fc9 sc0 ls30 ws24\">20,737  </div></td><td class=\"c x18e y1371 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1371 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1371 w80 h7\"><div class=\"t m0 x9f h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1371 w63 h7\"><div class=\"t m0 x43 h53 y1f ff10 fs0 fc9 sc0 ls23 ws28\">20,737  </div></td></tr><tr><td class=\"c x18c y1372 w79 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x18d y1372 w61 h6\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1372 w7d h6\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls34 ws0\">915,593 </div></td><td class=\"c x18f y1372 w7e h6\"><div class=\"t m0 x8a h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1372 w7d h6\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,469,666) </div></td><td class=\"c x18e y1372 w7e h6\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1372 w7f h6\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls35 ws0\">(3,372,617) </div></td><td class=\"c x190 y1372 w80 h6\"><div class=\"t m0 x8a h53 y1f ff10 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1372 w63 h6\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,926,690) </div></td></tr><tr><td class=\"c x18c y1373 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws9\">     New financial assets originated or purchased and further lendi<span class=\"_ _2\"></span>ng  </div></td><td class=\"c x18d y1373 w61 h7\"><div class=\"t m0 xcb h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 285,368,787  </div></td><td class=\"c x1a1 y1373 w7d h7\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,315,820) </div></td><td class=\"c x18f y1373 w7e h7\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 9,610,643  </div></td><td class=\"c x1a2 y1373 w7d h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (16,845) </div></td><td class=\"c x18e y1373 w7e h7\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 40,221  </div></td><td class=\"c x1a3 y1373 w7f h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (40,221) </div></td><td class=\"c x190 y1373 w80 h7\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 295,019,651  </div></td><td class=\"c x1a4 y1373 w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,372,886) </div></td></tr><tr><td class=\"c x18c y1374 w79 h6\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span><span class=\"ff10 ls0 ws0\"> </span></div></td><td class=\"c x18d y1374 w61 h6\"><div class=\"t m0 xcc h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> (342,169,821) </div></td><td class=\"c x1a1 y1374 w7d h6\"><div class=\"t m0 x1b h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 1,194,120  </div></td><td class=\"c x18f y1374 w7e h6\"><div class=\"t m0 x59 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (21,337,893) </div></td><td class=\"c x1a2 y1374 w7d h6\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 11,112  </div></td><td class=\"c x18e y1374 w7e h6\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (5,876,002) </div></td><td class=\"c x1a3 y1374 w7f h6\"><div class=\"t m0 x1b h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 1,176,694  </div></td><td class=\"c x190 y1374 w80 h6\"><div class=\"t m0 x41 h53 y1f ff10 fs0 fc9 sc0 ls31 ws9\"> (369,383,716) </div></td><td class=\"c x1a4 y1374 w63 h6\"><div class=\"t m0 x1b h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 2,381,926  </div></td></tr><tr><td class=\"c x18c y1375 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls34 ws13\">     Write-offs </div></td><td class=\"c x18d y1375 w61 h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1375 w7d h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1375 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> - </div></td><td class=\"c x1a2 y1375 w7d h7\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x18e y1375 w7e h7\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,161,683) </div></td><td class=\"c x1a3 y1375 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> -  </div></td><td class=\"c x190 y1375 w80 h7\"><div class=\"t m0 x25 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,161,683) </div></td><td class=\"c x1a4 y1375 w63 h7\"><div class=\"t m0 xc0 h53 y1f ff10 fs0 fc9 sc0 ls38 wsf\"> -  </div></td></tr><tr><td class=\"c x18c y1376 w79 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span> </div></td><td class=\"c x18d y1376 w61 h6\"><div class=\"t m0 x20 h51 y1f fff fs0 fc9 sc0 ls3d ws0\">(19,943,057) </div></td><td class=\"c x1a1 y1376 w7d h6\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1376 w7e h6\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls35 ws0\">(1,437,662) </div></td><td class=\"c x1a2 y1376 w7d h6\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18e y1376 w7e h6\"><div class=\"t m0 x15 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (722,361) </div></td><td class=\"c x1a3 y1376 w7f h6\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls2e ws0\">191,427 </div></td><td class=\"c x190 y1376 w80 h6\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (22,103,080) </div></td><td class=\"c x1a4 y1376 w63 h6\"><div class=\"t m0 x40 h53 y1f ff10 fs0 fc9 sc0 ls4e ws0\">191,427 </div></td></tr><tr><td class=\"c x18c y1377 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls36 ws0\">     <span class=\"ff10 ws15\">Balance at 31 December</span><span class=\"ff10 ws15\"> </span></div></td><td class=\"c x18d y1377 w61 h7\"><div class=\"t m0 xcb h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 486,974,629 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a1 y1377 w7d h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,935,067) </div></td><td class=\"c x18f y1377 w7e h7\"><div class=\"t m0 xb3 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 33,415,683 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a2 y1377 w7d h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (4,116,527) </div></td><td class=\"c x18e y1377 w7e h7\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 12,886,098 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a3 y1377 w7f h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (9,440,905)<span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x190 y1377 w80 h7\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 533,276,410  </div></td><td class=\"c x1a4 y1377 w63 h7\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (15,492,499) </div></td></tr><tr><td class=\"c x18c y1378 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls41 ws16\">Assets writte<span class=\"_ _2\"></span>n off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1378 w63 h7\"><div class=\"t m0 x4b h53 y1f fff fs0 fc9 sc0 ls3d ws28\"> (2,705,486)<span class=\"ff10 ls0 ws0\"> </span></div></td></tr><tr><td class=\"c x18c y1379 w79 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"fff ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1379 w63 h12\"><div class=\"t m0 x4b h53 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,161,683)<span class=\"ff10 ls0 ws0\"> </span></div></td></tr><tr><td class=\"c x18c y137a w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137a w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,867,169) </div></td></tr><tr><td class=\"c x18c y137b w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137b w63 h7\"><div class=\"t m0 x4c h51 y1f fff fs0 fc9 sc0 ls2f wsb\"> 793,350  </div></td></tr><tr><td class=\"c x18c y137c w79 h6\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"fff ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137c w63 h6\"><div class=\"t m0 x7d h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (191,427) </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137d w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,265,246) </div></td></tr></table></div><div class=\"gsa\"><table class=\"s w130 hcd\" id=\"_dae73eae-f84d-49eb-a525-fbad78f4d90e\"><tr><td></td><td></td><td class=\"c x183 y135b w83 h6\"><div class=\"t m0 x1c h51 y1f fff fs0 fcc sc0 ls31 ws0\">As at 31 December 2024 </div></td><td class=\"c x184 y135b w84 h6\"><div class=\"t m0 x20 h51 y1f fff fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2024 </div></td></tr><tr><td></td><td class=\"c x185 y135c w11a hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y135c w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y135c w11c hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y135d w11d hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y135d w11e hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y135d w11f hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y135e w85 h12\"><div class=\"t m0 x9f h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y135e w86 h12\"><div class=\"t m0 xa2 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y135e w84 h12\"><div class=\"t m0 x2e h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y135f w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3c wsb\">Balances with Central Bank of Malta, treasury bill<span class=\"_ _2\"></span>s and cash </div></td><td class=\"c x183 y135f w85 h7\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 134,230,953  </div></td><td class=\"c x18b y135f w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (51,663) </div></td><td class=\"c x184 y135f w84 h7\"><div class=\"t m0 xd0 h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 32,363  </div></td></tr><tr><td class=\"c x18c y1360 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1360 w85 h7\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 90,276,925  </div></td><td class=\"c x18b y1360 w86 h7\"><div class=\"t m0 x46 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (178,801) </div></td><td class=\"c x184 y1360 w84 h7\"><div class=\"t m0 xd0 h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 36,877  </div></td></tr><tr><td class=\"c x18c y1361 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y1361 w85 h6\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 533,276,410  </div></td><td class=\"c x18b y1361 w86 h6\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (15,492,499) </div></td><td class=\"c x184 y1361 w84 h6\"><div class=\"t m0 xd2 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (3,265,246) </div></td></tr><tr><td class=\"c x18c y1362 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at amortis<span class=\"_ _2\"></span>ed cost </div></td><td class=\"c x183 y1362 w85 h7\"><div class=\"t m0 x8 h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 2,073,927  </div></td><td class=\"c x18b y1362 w86 h7\"><div class=\"t m0 x76 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (21) </div></td><td class=\"c x184 y1362 w84 h7\"><div class=\"t m0 xaa h51 y1f fff fs0 fc9 sc0 ls2f wsb\"> 131,140  </div></td></tr><tr><td class=\"c x18c y1363 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls48 ws21\">Off-balance<span class=\"_ _1\"></span> sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1364 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls39 ws22\"> - Guarantees </div></td><td class=\"c x183 y1364 w85 h7\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 27,632,552  </div></td><td class=\"c x18b y1364 w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (12,606) </div></td><td class=\"c x184 y1364 w84 h7\"><div class=\"t m0 xc5 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (4,778) </div></td></tr><tr><td class=\"c x18c y1365 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws5\"> - Commitments </div></td><td class=\"c x183 y1365 w85 h6\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 111,629,563  </div></td><td class=\"c x18b y1365 w86 h6\"><div class=\"t m0 x46 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (198,519) </div></td><td class=\"c x184 y1365 w84 h6\"><div class=\"t m0 xc9 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (116,212) </div></td></tr><tr><td class=\"c x18c y1366 w82 h6\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls49 ws23\">Summary of financia<span class=\"_ _2\"></span>l instruments to which t<span class=\"_ _2\"></span>he impairment <span class=\"ls4a ws24\">requir<span class=\"_ _2\"></span>ements in IFRS 9 are applied in <span class=\"_ _2\"></span>income statement</span><span class=\"ls4a ws24\"><span class=\"_ _2\"></span> </span></div></td><td class=\"c x183 y1366 w85 h6\"><div class=\"t m0 xb1 h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 899,120,330  </div></td><td class=\"c x18b y1366 w86 h6\"><div class=\"t m0 x12 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (15,934,109) </div></td><td class=\"c x184 y1366 w84 h6\"><div class=\"t m0 xd2 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,185,856) </div></td></tr><tr><td class=\"c x18c y1367 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at fair val<span class=\"_ _2\"></span>ue through o<span class=\"_ _2\"></span>ther compre<span class=\"_ _2\"></span>hensive inc<span class=\"_ _2\"></span>ome </div></td><td class=\"c x183 y1367 w85 h7\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 120,265,095  </div></td><td class=\"c x18b y1367 w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (77,794) </div></td><td class=\"c x184 y1367 w84 h7\"><div class=\"t m0 x28 h51 y1f fff fs0 fc9 sc0 ls2f wsa\"> 5,439  </div></td></tr><tr><td class=\"c x18c y1368 w82 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls36 ws15\">Total allowance for ECL/Total <span class=\"ls4c ws25\">i<span class=\"_ _1\"></span>ncome statement ECL c<span class=\"_ _1\"></span>harge</span><span class=\"ls4c ws25\"> </span></div></td><td></td><td class=\"c x18b y1368 w86 h12\"><div class=\"t m0 x12 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (16,011,903) </div></td><td class=\"c x184 y1368 w84 h12\"><div class=\"t m0 xd2 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,180,417) </div></td></tr></table></div>Group \u2013 31 December 2025<span class=\"_ _6b\"> </span>Assets classified as held for sale<table class=\"s w133 hd8\" id=\"_c846ca66-6cf3-4f86-b3a7-ed1e890f47a4\"><tr><td></td><td></td><td class=\"c x1a7 y1385 w2a h7\"><div class=\"t m0 xb9 h51 y1f ff11 fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x1a8 y1385 w87 h7\"><div class=\"t m0 x16 h51 y1f ff11 fs0 fcb sc0 ls27 ws27\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1a7 y1386 w7b h7\"><div class=\"t m0 x9 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x1a9 y1386 w7c h7\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x1a8 y1386 w7a h7\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x1aa y1386 w7b h7\"><div class=\"t m0 xf h51 y1f ff11 fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x1ab y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ac y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ad y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ae y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1af y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b0 y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b1 y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b2 y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1b3 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b4 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b5 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b6 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b7 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b8 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b9 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ba y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1a7 y1389 w61 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bb y1389 w7d h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a9 y1389 w7e h6\"><div class=\"t m0 x4d h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bc y1389 w7d h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a8 y1389 w7e h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bd y1389 w7f h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1aa y1389 w80 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1be y1389 w63 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y138a w79 h7\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y138b w79 h8\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x1a7 y138b w61 h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 42,634,996  </div></td><td class=\"c x1bb y138b w7d h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (901,095) </div></td><td class=\"c x1a9 y138b w7e h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 17,038,357  </div></td><td class=\"c x1bc y138b w7d h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (438,900) </div></td><td class=\"c x1a8 y138b w7e h8\"><div class=\"t m0 x4c h53 y1f ff12 fs0 fc9 sc0 ls30 ws0\"> 401,324  </div></td><td class=\"c x1bd y138b w7f h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (307,457) </div></td><td class=\"c x1aa y138b w80 h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 60,074,677  </div></td><td class=\"c x1be y138b w63 h8\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls3e ws5\"> (1,647,452) </div></td></tr><tr><td class=\"c x1bf y138c w79 h6\"><div class=\"t m0 x33 h51 y1f ff11 fs0 fc9 sc0 ls3a ws9\">      Transfer to Stage 3 </div></td><td class=\"c x1a7 y138c w61 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138c w7d h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a9 y138c w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(2,304,976) </div></td><td class=\"c x1bc y138c w7d h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls2f wsd\"> 73,156  </div></td><td class=\"c x1a8 y138c w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls34 ws13\"> 2,304,976  </div></td><td class=\"c x1bd y138c w7f h6\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> (73,156) </div></td><td class=\"c x1aa y138c w80 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138c w63 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td></tr><tr><td class=\"c x1bf y138d w79 h7\"><div class=\"t m0 x33 h51 y1f ff11 fs0 fc9 sc0 ls3a ws9\">      Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"> </span></div></td><td class=\"c x1a7 y138d w61 h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138d w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a9 y138d w7e h7\"><div class=\"t m0 x8a h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bc y138d w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a8 y138d w7e h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bd y138d w7f h7\"><div class=\"t m0 x4c h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(986,334) </div></td><td class=\"c x1aa y138d w80 h7\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138d w63 h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(986,334) </div></td></tr><tr><td class=\"c x1bf y138e w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x1a7 y138e w61 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138e w7d h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(293,994) </div></td><td class=\"c x1a9 y138e w7e h6\"><div class=\"t m0 x8a h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bc y138e w7d h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(51,296) </div></td><td class=\"c x1a8 y138e w7e h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bd y138e w7f h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(70,607) </div></td><td class=\"c x1aa y138e w80 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138e w63 h6\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(415,897) </div></td></tr><tr><td class=\"c x1bf y138f w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls3a ws10\">     New financial assets originated or purchased and further lending<span class=\"_ _2\"></span><span class=\"ff12 ls0 ws0\"> </span></div></td><td class=\"c x1a7 y138f w61 h7\"><div class=\"t m0 x44 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">15,191,198 </div></td><td class=\"c x1bb y138f w7d h7\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(209,793) </div></td><td class=\"c x1a9 y138f w7e h7\"><div class=\"t m0 xb1 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">9,073,197 </div></td><td class=\"c x1bc y138f w7d h7\"><div class=\"t m0 x4c h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(197,587) </div></td><td class=\"c x1a8 y138f w7e h7\"><div class=\"t m0 x8c h51 y1f ff11 fs0 fc9 sc0 ls24 ws0\">79 </div></td><td class=\"c x1bd y138f w7f h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1aa y138f w80 h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">24,264,474 </div></td><td class=\"c x1be y138f w63 h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(407,380) </div></td></tr><tr><td class=\"c x1bf y1390 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span> </div></td><td class=\"c x1a7 y1390 w61 h6\"><div class=\"t m0 x20 h51 y1f ff11 fs0 fc9 sc0 ls3d ws0\">(13,513,434) </div></td><td class=\"c x1bb y1390 w7d h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">17,157 </div></td><td class=\"c x1a9 y1390 w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(6,317,153) </div></td><td class=\"c x1bc y1390 w7d h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">75,739 </div></td><td class=\"c x1a8 y1390 w7e h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(216,113) </div></td><td class=\"c x1bd y1390 w7f h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1aa y1390 w80 h6\"><div class=\"t m0 x42 h53 y1f ff12 fs0 fc9 sc0 ls33 ws0\">(20,046,700) </div></td><td class=\"c x1be y1390 w63 h6\"><div class=\"t m0 x43 h53 y1f ff12 fs0 fc9 sc0 ls2d ws0\">92,896 </div></td></tr><tr><td class=\"c x1bf y1391 w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span><span class=\"ff12 ls0 ws0\"> </span></div></td><td class=\"c x1a7 y1391 w61 h7\"><div class=\"t m0 x73 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">1,661,860 </div></td><td class=\"c x1bb y1391 w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1a9 y1391 w7e h7\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls2e ws0\">878,134 </div></td><td class=\"c x1bc y1391 w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1a8 y1391 w7e h7\"><div class=\"t m0 xb0 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">26,063 </div></td><td class=\"c x1bd y1391 w7f h7\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(24,005) </div></td><td class=\"c x1aa y1391 w80 h7\"><div class=\"t m0 xb1 h53 y1f ff12 fs0 fc9 sc0 ls3a ws0\">2,566,057 </div></td><td class=\"c x1be y1391 w63 h7\"><div class=\"t m0 x8 h53 y1f ff12 fs0 fc9 sc0 ls4b ws0\">(24,005) </div></td></tr><tr><td class=\"c x1bf y1392 w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls36 ws0\">     <span class=\"ff12 ws15\">Balance at 31 December</span><span class=\"ff12 ws15\"> </span></div></td><td class=\"c x1a7 y1392 w61 h7\"><div class=\"t m0 x44 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">45,974,620 </div></td><td class=\"c x1bb y1392 w7d h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,387,725) </div></td><td class=\"c x1a9 y1392 w7e h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1bc y1392 w7d h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(538,888) </div></td><td class=\"c x1a8 y1392 w7e h7\"><div class=\"t m0 xb1 h53 y1f ff12 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1bd y1392 w7f h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,461,559) </div></td><td class=\"c x1aa y1392 w80 h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">66,858,508 </div></td><td class=\"c x1be y1392 w63 h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(3,388,172) </div></td></tr><tr><td class=\"c x1bf y1393 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3c ws9\">ECL change for the period<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1393 w63 h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(1,740,720) </div></td></tr><tr><td class=\"c x1bf y1394 w79 h12\"><div class=\"t m0 x4 h53 y54e ff12 fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"ff11 ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1394 w63 h12\"><div class=\"t m0 x56 h53 y54e ff12 fs0 fc9 sc0 ls3c ws0\">(1,740,720) </div></td></tr><tr><td class=\"c x1bf y1395 w79 h7\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1395 w63 h7\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls2e ws0\">479,760 </div></td></tr><tr><td class=\"c x1bf y1396 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1396 w63 h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">24,005 </div></td></tr><tr><td class=\"c x1bf y1397 w79 h7\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"ff11 ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1397 w63 h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,236,955) </div></td></tr></table><table class=\"s w132 hd7\" id=\"_ce401682-710c-47b9-8868-82b9fccec0d7\"><tr><td></td><td></td><td class=\"c x183 y137e w83 h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fcc sc0 ls32 ws29\">As at 31 December 2025 </div></td><td class=\"c x184 y137e w84 h6\"><div class=\"t m0 x20 h51 y1f ff11 fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y137f w11a hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y137f w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y137f w11c hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y1380 w11d hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y1380 w11e hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y1380 w11f hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y1381 w85 h6\"><div class=\"t m0 x9f h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y1381 w86 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y1381 w84 h6\"><div class=\"t m0 x2e h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y1382 w82 h8\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1382 w85 h8\"><div class=\"t m0 x8 h51 y1f ff11 fs0 fc9 sc0 ls34 ws13\"> 3,985,413  </div></td><td class=\"c x18b y1382 w86 h8\"><div class=\"t m0 x76 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (20) </div></td><td class=\"c x184 y1382 w84 h8\"><div class=\"t m0 xd3 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1383 w82 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y1383 w85 h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> 66,858,508  </div></td><td class=\"c x18b y1383 w86 h6\"><div class=\"t m0 x8 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (3,388,172) </div></td><td class=\"c x184 y1383 w84 h6\"><div class=\"t m0 xd2 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (1,236,955) </div></td></tr><tr><td class=\"c x18c y1384 w82 h6\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls35 ws2a\">Total income statement ECL charge recognis<span class=\"_ _1\"></span>ed <span class=\"ls33 ws2b\">within \u2018Profit from discontinued operations\u2019</span><span class=\"ls33 ws2b\"><span class=\"_ _2\"></span> </span></div></td><td></td><td class=\"c x18b y1384 w86 h6\"><div class=\"t m0 x1c h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(3,388,192) </div></td><td class=\"c x184 y1384 w84 h6\"><div class=\"t m0 xd1 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,236,955) </div></td></tr></table>Loans with renegotiated<span class=\"_ _1\"></span> terms and <span class=\"_ _1\"></span>the g<span class=\"ff3\">roup\u2019s forbearan<span class=\"_ _1\"></span>ce policy<span class=\"ff1\"> </span></span>Loans <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>renegotiated <span class=\"_ _1\"></span>terms <span class=\"_ _7\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>loans that <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>estructured <span class=\"_ _7\"></span>due <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>eterioration <span class=\"_ _7\"></span>in the<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>orrower\u2019s fin<span class=\"_ _1\"></span>ancial <span class=\"_ _7\"></span>position<span class=\"_ _2\"></span><span class=\"ff1\"> and <span class=\"_ _7\"></span>where </span>the G<span class=\"_ _1\"></span>roup has <span class=\"_ _1\"></span>made concessi<span class=\"_ _1\"></span>ons that it <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ould <span class=\"_ _1\"></span>not otherwise<span class=\"_ _1\"></span> conside<span class=\"_ _1\"></span>r. Conditions <span class=\"_ _1\"></span>for treatment <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f su<span class=\"_ _1\"></span>ch renegotiated<span class=\"_ _1\"></span> loans are outlined in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>Watch <span class=\"_ _2\"></span>List <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Non<span class=\"_ _2\"></span><span class=\"ff1\">-Performing <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>Po<span class=\"_ _2\"></span>licy <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>line <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>EBA/GL/2018/06 <span class=\"_ _4\"></span>Guidelines <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>management <span class=\"_ _4\"></span>of </span>non-performing forborne exposures. Forb<span class=\"_ _1\"></span>earance refers only to loan modifications or rene<span class=\"_ _1\"></span>gotiations in response to actual or perceived financial difficulties of a customer. The <span class=\"_ _1\"></span>contractual <span class=\"_ _1\"></span>terms <span class=\"_ _1\"></span>of a <span class=\"_ _1\"></span>loan <span class=\"_ _1\"></span>may be <span class=\"_ _7\"></span>modifi<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>for a number <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>reasons <span class=\"_ _1\"></span>including <span class=\"_ _1\"></span>changing market <span class=\"_ _1\"></span>conditions, <span class=\"_ _7\"></span>cus<span class=\"_ _2\"></span>tomer <span class=\"_ _7\"></span>ret<span class=\"_ _2\"></span>ention<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>and other <span class=\"_ _7\"></span>factors not <span class=\"_ _7\"></span>related <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>current <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>potential <span class=\"_ _1\"></span>credit <span class=\"_ _1\"></span>deterioration <span class=\"_ _7\"></span>of a <span class=\"_ _7\"></span>customer. <span class=\"_ _1\"></span>An <span class=\"_ _7\"></span>existing loan <span class=\"_ _7\"></span>whose <span class=\"_ _7\"></span>term<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>have<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>een <span class=\"_ _7\"></span>modified may be derecognised and the renegotiated<span class=\"_ _1\"></span> loan recognised as a new loan at fair value in accordance with Accounting Policy 3.9<span class=\"_ _2\"></span><span class=\"lsa\">. </span> When the <span class=\"_ _2\"></span>terms o<span class=\"_ _2\"></span>f a <span class=\"_ _2\"></span>financial asset <span class=\"_ _2\"></span>are modifi<span class=\"_ _2\"></span>ed and <span class=\"_ _2\"></span>the modific<span class=\"_ _2\"></span>ation does <span class=\"_ _2\"></span>not result <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>derecognition, the <span class=\"_ _2\"></span>determination of <span class=\"_ _4\"></span>whet<span class=\"_ _2\"></span>her the asset\u2019s credit risk has increased significantly is<span class=\"_ _1\"></span> based on the same methodology described in Note 4.2.1.2.<span class=\"ff1\"> </span>When <span class=\"_ _2\"></span>modification <span class=\"_ _4\"></span>results <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>derecognition, <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>new <span class=\"_ _4\"></span>loan <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>allocated <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Stage <span class=\"_ _2\"></span>1 <span class=\"_ _4\"></span>(unless <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>deemed <span class=\"_ _9\"></span>to <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>e<span class=\"_ _1\"></span> credit-impaired at the time of derecognition, in whi<span class=\"_ _1\"></span>ch case the exposure will be classified as POCI).<span class=\"_ _2\"></span> The <span class=\"_ _9\"> </span>Group <span class=\"_ _9\"> </span>renegotiates <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _9\"></span>in <span class=\"_ _9\"> </span>financial <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>ifficulties <span class=\"_ _9\"></span>(referred <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>as <span class=\"_ _5\"> </span>\u201cforbearance <span class=\"_ _9\"> </span>activities\u201d) <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>maximise <span class=\"_ _9\"> </span>col<span class=\"_ _2\"></span><span class=\"ff1\">lectio<span class=\"_ _2\"></span>n </span>opportunities <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>inimise <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>default. <span class=\"_ _4\"></span>Under <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group<span class=\"_ _2\"></span>\u2019s <span class=\"_ _2\"></span>W<span class=\"_ _2\"></span>atch <span class=\"_ _2\"></span>L<span class=\"_ _2\"></span>ist <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Non<span class=\"_ _2\"></span><span class=\"ff1\">-Performi<span class=\"_ _2\"></span>ng <span class=\"_ _4\"></span>Assets <span class=\"_ _4\"></span>Policy, <span class=\"_ _4\"></span>loan <span class=\"_ _4\"></span>forbearance<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>is </span>granted on a selective<span class=\"_ _1\"></span> basis if a) the debtor is curren<span class=\"_ _1\"></span>tly in default or if there is a hi<span class=\"_ _1\"></span>gh risk of default; b) there is<span class=\"_ _1\"></span> evide<span class=\"_ _2\"></span>nce that th<span class=\"_ _1\"></span>e debtor made <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>reasonable <span class=\"_ _2\"></span>efforts <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>pay <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>riginal <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>terms; <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>c) <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>debtor <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>expec<span class=\"_ _2\"></span>ted <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>able <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>meet <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>revised terms.  The <span class=\"_ _9\"> </span>renegotiated <span class=\"_ _9\"> </span>terms <span class=\"_ _5\"> </span>usually <span class=\"_ _9\"> </span>relate <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>extensions <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>contractual <span class=\"_ _9\"> </span>maturity, <span class=\"_ _5\"> </span>changes <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>timing <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>interest <span class=\"_ _9\"> </span>payments <span class=\"_ _9\"> </span>a<span class=\"_ _4\"></span><span class=\"ls9\">nd </span>amendments to the terms of loan covenants.  For <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>purposes <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>di<span class=\"_ _2\"></span>sclosures <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>hese <span class=\"_ _4\"></span>Financial <span class=\"_ _8\"></span>Statements, <span class=\"_ _8\"></span>\u2018l<span class=\"_ _2\"></span>oans <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>renegotiated <span class=\"_ _8\"></span>term<span class=\"_ _2\"></span>s\u2019 <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _4\"></span>defined <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>loans <span class=\"_ _9\"></span>that <span class=\"_ _4\"></span>have<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _8\"></span>been </span>restructured <span class=\"_ _1\"></span>due to <span class=\"_ _7\"></span>a deterioration in <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>borrower\u2019s <span class=\"_ _1\"></span>financial position, <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>which th<span class=\"_ _1\"></span>e Group <span class=\"_ _1\"></span>has <span class=\"_ _1\"></span>made <span class=\"_ _1\"></span>concessions by <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>greein<span class=\"_ _2\"></span><span class=\"ff1\">g <span class=\"_ _1\"></span>to terms </span>and <span class=\"_ _1\"></span>conditions <span class=\"_ _1\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>fav<span class=\"_ _2\"></span>ourable <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>borrower than <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>had <span class=\"_ _1\"></span>provided <span class=\"_ _1\"></span>initially <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _1\"></span>it <span class=\"_ _1\"></span>would <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>otherwise consider.  For <span class=\"_ _2\"></span>financial as<span class=\"_ _2\"></span>sets modified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>Watch <span class=\"_ _2\"></span>List <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Non<span class=\"_ _2\"></span><span class=\"ff1\">-Performing <span class=\"_ _2\"></span>Assets Po<span class=\"_ _2\"></span>licy, <span class=\"_ _2\"></span>the estimate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>PD <span class=\"_ _2\"></span>reflects <span class=\"_ _2\"></span>whether </span>the <span class=\"_ _2\"></span>modification ha<span class=\"_ _2\"></span>s improve<span class=\"_ _2\"></span>d o<span class=\"_ _2\"></span>r restored <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>ability <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>collect <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>previous e<span class=\"_ _4\"></span><span class=\"ff1\">xperience <span class=\"_ _2\"></span>of </span>similar <span class=\"_ _4\"></span>forbearance <span class=\"_ _8\"></span>action. <span class=\"_ _8\"></span>As <span class=\"_ _8\"></span>p<span class=\"_ _2\"></span>art <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>this <span class=\"_ _8\"></span>process, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>evaluates <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>borrower\u2019s <span class=\"_ _8\"></span>payment <span class=\"_ _8\"></span>performance <span class=\"_ _8\"></span>against <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>modif<span class=\"_ _4\"></span><span class=\"ff1\">ied </span>contractual terms and considers various behavioural indicators. Generally, forbearance is a qualitative indicator of a significant increase in credit risk and a<span class=\"_ _2\"></span>n expectation of forbearance may constit<span class=\"_ _2\"></span>ute evidence that an exposu<span class=\"_ _1\"></span>re is credit-impaired (see Accounting Policy 3.9.5). A reneg<span class=\"_ _1\"></span>otiated loan is typically pre<span class=\"_ _1\"></span>sent<span class=\"_ _2\"></span>ed as cred<span class=\"_ _1\"></span>it-impaired when there has been a <span class=\"_ _2\"></span>change in contractual cash flows as <span class=\"_ _2\"></span>a result of a concession which the lender <span class=\"_ _2\"></span>would otherwise not consi<span class=\"_ _2\"></span>der and it is probable that, without the concession, the borrower would be unable to meet contractual payment<span class=\"_ _2\"></span> obligations in full. Accordingly, this will rep<span class=\"_ _1\"></span>resent a significant concern re<span class=\"_ _1\"></span>garding the borrower\u2019s ability to mee<span class=\"_ _1\"></span>t contractual payments, and<span class=\"_ _1\"></span> the loan will be<span class=\"ff1\"> classified as </span>credit-impaired, unless the concession granted is insignificant. Renegotiated  l<span class=\"_ _1\"></span>oans  are <span class=\"_ _5\"> </span>classified  as  n<span class=\"_ _1\"></span>on-credit  impaired  where  the<span class=\"_ _1\"></span>  renegotiati<span class=\"_ _1\"></span>on  has  resulted  from <span class=\"_ _5\"> </span>significant <span class=\"_ _5\"> </span>concern  about  a<span class=\"_ _1\"></span> borrower\u2019s <span class=\"_ _4\"></span>ability <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>meet <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>payment <span class=\"_ _4\"></span>term<span class=\"_ _2\"></span>s, <span class=\"_ _4\"></span>but <span class=\"_ _8\"></span>contractual <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>expected <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>be <span class=\"_ _8\"></span>collected <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>full <span class=\"_ _8\"></span>followi<span class=\"_ _4\"></span><span class=\"ff1\">ng <span class=\"_ _4\"></span>the </span>renegotiation and no other unlikely-<span class=\"ls10\">to</span>-pay indicators are evident. In <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>event <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>forborne <span class=\"_ _2\"></span>exp<span class=\"_ _2\"></span>osure <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>deemed <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>credit<span class=\"_ _2\"></span>-impaired, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>renegotiated <span class=\"_ _2\"></span>loan <span class=\"_ _4\"></span>will <span class=\"_ _2\"></span>continue <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>cre<span class=\"_ _2\"></span>dit-<span class=\"_ _6b\"> </span>impaired <span class=\"_ _2\"></span>until <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>sufficient <span class=\"_ _2\"></span>evidence <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>demonstrate <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>significant <span class=\"_ _2\"></span>reduction <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>non<span class=\"_ _2\"></span>-payment <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _4\"></span>and there <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>indicators <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>impairment. <span class=\"_ _2\"></span>In <span class=\"_ _4\"></span>this <span class=\"_ _2\"></span>respect, <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customer <span class=\"_ _2\"></span>needs <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>demonstrate <span class=\"_ _4\"></span>consistently <span class=\"_ _2\"></span>good <span class=\"_ _2\"></span>paym<span class=\"_ _2\"></span>ent <span class=\"_ _2\"></span>behav<span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>our over a <span class=\"_ _7\"></span>period of <span class=\"_ _7\"></span>time before <span class=\"_ _7\"></span>the e<span class=\"_ _1\"></span>xposure <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>no <span class=\"_ _1\"></span>longer <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nsidered<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>to be <span class=\"_ _7\"></span>credit<span class=\"_ _2\"></span>-impaired/in <span class=\"_ _7\"></span>default or <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _7\"></span>risk is <span class=\"_ _1\"></span>considered <span class=\"_ _7\"></span>to have decreased s<span class=\"_ _1\"></span>uch that <span class=\"_ _1\"></span>the exposure re<span class=\"_ _1\"></span>verts to <span class=\"_ _1\"></span>being <span class=\"_ _1\"></span>classified as S<span class=\"_ _1\"></span>tage 2 or <span class=\"_ _1\"></span>Stage <span class=\"_ _1\"></span>1. In <span class=\"_ _1\"></span>accordance with <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group\u2019s policy, a <span class=\"ff1\">loan typically </span>continues to be classified as renegotiated until maturity, early repayment or write-off.  For  the<span class=\"_ _1\"></span>  Group,  th<span class=\"_ _1\"></span>e  aggregate <span class=\"_ _5\"> </span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _5\"> </span>of  renegotiated <span class=\"_ _5\"> </span>and  forborne <span class=\"_ _5\"> </span>loans  at  reporting <span class=\"_ _5\"> </span>date  amounted  to <span class=\"_ _5\"> </span>USD9,327,593  (2024: USD22,347,178), of which <span class=\"_ _7\"></span>USD1,<span class=\"_ _2\"></span>046,155 are <span class=\"_ _1\"></span>Stage 2 <span class=\"_ _1\"></span>exposures (2024: <span class=\"_ _1\"></span>USD10,632,504) with <span class=\"_ _1\"></span>an ECL allowance of <span class=\"_ _1\"></span>USD N<span class=\"_ _1\"></span>il (2024: Nil) and an <span class=\"_ _1d\"> </span>extendible <span class=\"_ _1c\"> </span>collateral <span class=\"_ _1d\"> </span>value<span class=\"_ _2\"></span> <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>USD1,038,265 <span class=\"_ _1d\"> </span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _1d\"> </span>USD10,632,504), <span class=\"_ _1c\"> </span>whilst <span class=\"_ _1d\"> </span>USD8,281,438 <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>Stage <span class=\"_ _1c\"> </span>3 <span class=\"_ _1d\"> </span>exposures <span class=\"_ _1c\"> </span>(2024: USD11,714,674) <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>ECL <span class=\"_ _9\"></span>allowance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>USD6,909,425 <span class=\"_ _8\"></span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _8\"></span>USD8,657,780) <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>an <span class=\"_ _8\"></span>extendible <span class=\"_ _9\"></span>collateral <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>USD1,372,013 (2024: <span class=\"_ _6\"> </span>USD11,669,787). <span class=\"_ _6\"> </span>Interest <span class=\"_ _a\"> </span>income <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>during <span class=\"_ _a\"> </span>2025 <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>respect <span class=\"_ _a\"> </span>of <span class=\"_ _6\"> </span>renegotiated <span class=\"_ _6\"> </span>a<span class=\"_ _2\"></span>nd <span class=\"_ _6\"> </span>forborne <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _6\"> </span>to USD636,<span class=\"ls2\">182 (2024</span>: USD1,139,136). For  the <span class=\"_ _6\"> </span>Bank,  the <span class=\"_ _6\"> </span>aggregate  amount <span class=\"_ _6\"> </span>of <span class=\"_ _6\"> </span>rene<span class=\"_ _1\"></span>gotiated  and <span class=\"_ _6\"> </span>forborne  loans <span class=\"_ _6\"> </span>at  reporting  dat<span class=\"_ _2\"></span>e  amounted  to <span class=\"_ _6\"> </span>USD9,133,188 <span class=\"_ _6\"> </span>(2024: USD22,143,019), of <span class=\"_ _1\"></span>which US<span class=\"_ _1\"></span>D1,046,155 are<span class=\"_ _1\"></span> Stage<span class=\"_ _1\"></span> 2 e<span class=\"_ _1\"></span>xposures (2024: <span class=\"_ _7\"></span>USD10,632,504) with an <span class=\"_ _1\"></span>ECL <span class=\"_ _1\"></span>allowance of<span class=\"_ _1\"></span> USD <span class=\"_ _1\"></span>Nil <span class=\"_ _1\"></span>(2024: USD Nil) and  an  ex<span class=\"_ _2\"></span>tendible  collateral  va<span class=\"_ _2\"></span>lue  of  USD1,038,265 <span class=\"_ _6\"> </span>(2024:  USD10,632,504),  w<span class=\"_ _2\"></span>hilst  USD8,087,033  are <span class=\"_ _6\"> </span>Stage  3  exposures  (20<span class=\"_ _2\"></span>24: USD11,510,515) <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>ECL <span class=\"_ _9\"></span>allowance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>USD6,715,022 <span class=\"_ _8\"></span>(2024: <span class=\"_ _8\"></span>USD8,453,622) <span class=\"_ _9\"></span>and <span class=\"_ _8\"></span>an <span class=\"_ _9\"></span>extendible <span class=\"_ _8\"></span>collateral <span class=\"_ _9\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>US<span class=\"_ _2\"></span>D1,372,013 (2024: <span class=\"_ _6\"> </span>USD11,669,787). <span class=\"_ _6\"> </span>Interest <span class=\"_ _a\"> </span>income <span class=\"_ _6\"> </span>recognised <span class=\"_ _6\"> </span>during <span class=\"_ _a\"> </span>2025 <span class=\"_ _6\"> </span>in <span class=\"_ _6\"> </span>respect <span class=\"_ _a\"> </span>of <span class=\"_ _6\"> </span>renegotiated <span class=\"_ _6\"> </span>a<span class=\"_ _2\"></span>nd <span class=\"_ _6\"> </span>forborne <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _6\"> </span>to USD636,182 (<span class=\"ls2\">2024</span>: USD1,091,876). Movement in forbearance activity during the year is<span class=\"_ _1\"></span> as follows:<span class=\"_ _2\"></span> Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w136 hdb\" id=\"_87ff1534-f75e-4093-ae21-c2f2ba4dde58\"><tr><td></td><td></td><td class=\"c x1c0 y13a9 w8b h7\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y13aa w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y13aa w8c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y13aa w8a h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y13ab w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y13ab w8c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y13ab w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y13ac w89 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y13ac w77 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">10<span class=\"ls0\">,</span>632<span class=\"ls0\">,</span>504<span class=\"ls0\"> </span></div></td><td class=\"c x181 y13ac w8c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\">,</span>714<span class=\"ls0\">,</span>674<span class=\"ls0\"> </span></div></td><td class=\"c x175 y13ac w8a h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">22<span class=\"ls0\">,</span>347<span class=\"ls0\">,</span>178<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y13ad w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y13ad w77 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,046,155 </div></td><td class=\"c x181 y13ad w8c h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">550,422 </div></td><td class=\"c x175 y13ad w8a h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,<span class=\"ls2\">596</span>,<span class=\"ls2\">577</span> </div></td></tr><tr><td class=\"c x16e y13ae w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y13ae w77 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,632,504) </div></td><td class=\"c x181 y13ae w8c h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">2,</span>786,403) </div></td><td class=\"c x175 y13ae w8a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">13</span>,418,907) </div></td></tr><tr><td class=\"c x16e y13af w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Written off </div></td><td class=\"c x1c0 y13af w77 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13af w8c h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,197,255) </div></td><td class=\"c x175 y13af w8a h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,<span class=\"ls2\">197</span>,<span class=\"ls2\">255</span>) </div></td></tr><tr><td class=\"c x16e y13b0 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y13b0 w77 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,046,155 </div></td><td class=\"c x181 y13b0 w8c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,281,438 </div></td><td class=\"c x175 y13b0 w8a h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,327,593 </div></td></tr><tr><td class=\"c x16e y13b1 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13b1 w77 h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13b1 w8c h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,909,425) </div></td><td class=\"c x175 y13b1 w8a h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,909,425) </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w135 hdc\" id=\"_c3247520-b53b-4547-81f9-ff8eb778e734\"><tr><td></td><td></td><td class=\"c x1c0 y13b2 w8b h6\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y13b3 w77 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y13b3 w77 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y13b3 w6c h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y13b4 w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y13b4 w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y13b4 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y13b5 w8d h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y13b5 w77 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,111,785  </div></td><td class=\"c x181 y13b5 w77 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,806,442  </div></td><td class=\"c x175 y13b5 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,918,227  </div></td></tr><tr><td class=\"c x16e y13b6 w8d h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y13b6 w77 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,238,881    </div></td><td class=\"c x181 y13b6 w77 h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,241,696  </div></td><td class=\"c x175 y13b6 w6c h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,480,577  </div></td></tr><tr><td class=\"c x16e y13b7 w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y13b7 w77 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (718,162) </div></td><td class=\"c x181 y13b7 w77 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,983,986) </div></td><td class=\"c x175 y13b7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,702,148) </div></td></tr><tr><td class=\"c x16e y13b8 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Written off </div></td><td class=\"c x1c0 y13b8 w77 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x181 y13b8 w77 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(349,478) </div></td><td class=\"c x175 y13b8 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(349,478) </div></td></tr><tr><td class=\"c x16e y13b9 w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y13b9 w77 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,632,504  </div></td><td class=\"c x181 y13b9 w77 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,714,674  </div></td><td class=\"c x175 y13b9 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,347,178 </div></td></tr><tr><td class=\"c x16e y13ba w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13ba w77 h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x181 y13ba w77 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,657,780)  </div></td><td class=\"c x175 y13ba w6c h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,657,780) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w134 hd9\" id=\"_da5856c2-76dc-492f-b782-5a09ec2c487e\"><tr><td></td><td></td><td class=\"c x1c0 y1398 w8b h7\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y1399 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y1399 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1399 w6c h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y139a w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y139a w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y139a w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y139b w8d h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y139b w77 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,632,504 </div></td><td class=\"c x181 y139b w77 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,510,515 </div></td><td class=\"c x175 y139b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,143,019 </div></td></tr><tr><td class=\"c x16e y139c w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y139c w77 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,046,155 </div></td><td class=\"c x181 y139c w77 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">550,422 </div></td><td class=\"c x175 y139c w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,596,577 </div></td></tr><tr><td class=\"c x16e y139d w8d h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y139d w77 h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,632,504) </div></td><td class=\"c x181 y139d w77 h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,776,649) </div></td><td class=\"c x175 y139d w6c h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(13,409,153) </div></td></tr><tr><td class=\"c x16e y139e w8d h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Written off </div></td><td class=\"c x1c0 y139e w77 h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y139e w77 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,197,255) </div></td><td class=\"c x175 y139e w6c h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,197,255) </div></td></tr><tr><td class=\"c x16e y139f w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y139f w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,046,155  </div></td><td class=\"c x181 y139f w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,087,033  </div></td><td class=\"c x175 y139f w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,133,188  </div></td></tr><tr><td class=\"c x16e y13a0 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13a0 w77 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13a0 w77 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,715,022) </div></td><td class=\"c x175 y13a0 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,715,022)  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w135 hda\" id=\"_88b8d4cc-8755-43d9-a67f-d179ded482de\"><tr><td></td><td></td><td class=\"c x1c0 y13a1 w8b h7\"><div class=\"t m0 xd6 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c0 y13a2 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x181 y13a2 w77 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y13a2 w6c h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x1c0 y13a3 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y13a3 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y13a3 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y13a4 w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x1c0 y13a4 w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,111,785  </div></td><td class=\"c x181 y13a4 w77 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,880,352  </div></td><td class=\"c x175 y13a4 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 16,992,137 </div></td></tr><tr><td class=\"c x16e y13a5 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x1c0 y13a5 w77 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,238,881  </div></td><td class=\"c x181 y13a5 w77 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,241,696  </div></td><td class=\"c x175 y13a5 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,480,577  </div></td></tr><tr><td class=\"c x16e y13a6 w8d h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Recovered </div></td><td class=\"c x1c0 y13a6 w77 h8\"><div class=\"t m0 x12 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (718,162) </div></td><td class=\"c x181 y13a6 w77 h8\"><div class=\"t m0 x56 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (1,611,533) </div></td><td class=\"c x175 y13a6 w6c h8\"><div class=\"t m0 x56 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> (2,329,695) </div></td></tr><tr><td class=\"c x16e y13a7 w8d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x1c0 y13a7 w77 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,632,504  </div></td><td class=\"c x181 y13a7 w77 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,510,515  </div></td><td class=\"c x175 y13a7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,143,019  </div></td></tr><tr><td class=\"c x16e y13a8 w8d h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowances </div></td><td class=\"c x1c0 y13a8 w77 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x181 y13a8 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,453,622) </div></td><td class=\"c x175 y13a8 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,453,622) </div></td></tr></table>As at 31 December 2025, <span class=\"_ _2\"></span>there are no <span class=\"_ _2\"></span>renegotiated <span class=\"ls3\">or</span> forborne fi<span class=\"_ _2\"></span>nancial assets attributable to E<span class=\"_ _2\"></span>gypt Factors that w<span class=\"_ _2\"></span>ere reclassified to \u2018Assets classified as held for sale\u2019 <span class=\"ff1\">in 2025. </span>Incorporation of f<span class=\"_ _1\"></span>orward-looking infor<span class=\"_ _1\"></span>mation<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>Group i<span class=\"_ _1\"></span>ncorporates <span class=\"_ _1\"></span>forward-looking information <span class=\"_ _7\"></span>into both <span class=\"_ _1\"></span>the assessment <span class=\"_ _7\"></span>of whether <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>credit ris<span class=\"_ _1\"></span>k <span class=\"_ _1\"></span>of an <span class=\"_ _7\"></span>instrument has in<span class=\"_ _1\"></span>creased<span class=\"_ _6b\"> </span>significantly since initial recognition as well as the meas<span class=\"_ _1\"></span>urement of ECL, as described in more detail in Notes 4.2.1.2 an<span class=\"_ _2\"></span>d 4.2.1.3.<span class=\"_ _6b\"> </span>The macroeconomic modelling methodology us<span class=\"_ _1\"></span>ed by the Group in the measurement of ECL in respect of Stage 1 and<span class=\"_ _1\"></span> Stage 2 exposur<span class=\"lsd\">es<span class=\"_ _6b\"> </span></span>is <span class=\"_ _7\"></span>based on <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>model <span class=\"_ _7\"></span>dev<span class=\"_ _2\"></span>eloped <span class=\"_ _7\"></span>by Moody\u2019s <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>leverages <span class=\"_ _7\"></span>updates in <span class=\"_ _7\"></span>market data <span class=\"_ _7\"></span>across <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span>dustries <span class=\"_ _7\"></span>and countr<span class=\"_ _1\"></span>ies <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>estimate co<span class=\"ff1\">nditional<span class=\"_ _6b\"> </span></span>PiT PDs and LGDs by reference to observed<span class=\"_ _1\"></span> and forecasted economic conditions.<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>modelling <span class=\"_ _1\"></span>methodology <span class=\"_ _1\"></span>applied <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>in the<span class=\"_ _1\"></span> esti<span class=\"_ _1\"></span>mation of <span class=\"_ _1\"></span>ECLs u<span class=\"_ _1\"></span>tilises <span class=\"_ _7\"></span>macroeco<span class=\"_ _2\"></span>nomic <span class=\"_ _1\"></span>correlati<span class=\"_ _1\"></span>on mode<span class=\"_ _1\"></span>ls <span class=\"_ _1\"></span>to dete<span class=\"_ _1\"></span>rmi<span class=\"_ _2\"></span>ne the<span class=\"_ _6b\"> </span>historical <span class=\"_ _2\"></span>correlation <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>performance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>overall <span class=\"_ _2\"></span>macroeco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>conditions, <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>correlation <span class=\"_ _2\"></span>fac<span class=\"_ _4\"></span><span class=\"ff1\">tor <span class=\"_ _4\"></span>be<span class=\"_ _1\"></span>ing<span class=\"_ _6b\"> </span></span>estimated principally by reference to borrower size as well<span class=\"_ _1\"></span> as the industry and country in which the borrower operates. The <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>uses <span class=\"_ _8\"></span>Mo<span class=\"_ _2\"></span>ody\u2019s <span class=\"_ _8\"></span>Analytics <span class=\"_ _8\"></span>GCorr <span class=\"_ _9\"></span>Macro<span class=\"_ _6b\"> </span>TM <span class=\"_ _8\"></span>model <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>link <span class=\"_ _8\"></span>credit-risk <span class=\"_ _8\"></span>factors <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>macroeconomic <span class=\"_ _8\"></span>variables <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>llowing<span class=\"_ _6b\"> </span>information <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _8\"></span>each <span class=\"_ _9\"></span>counterparty: <span class=\"_ _8\"></span>industry, <span class=\"_ _9\"></span>country <span class=\"_ _8\"></span>and <span class=\"_ _9\"> </span>sensitivity <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>counterparty <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>systemic <span class=\"_ _8\"></span>risk. <span class=\"_ _9\"> </span>The <span class=\"_ _8\"></span>Grou<span class=\"_ _2\"></span>p <span class=\"_ _8\"></span>identifi<span class=\"_ _2\"></span>es <span class=\"_ _9\"> </span>and<span class=\"_ _6b\"> </span>documents <span class=\"_ _2\"></span>key <span class=\"_ _4\"></span>drivers <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span><span class=\"ff3\">redit <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>sses. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>key <span class=\"_ _2\"></span>drivers <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _2\"></span>portfolios <span class=\"_ _4\"></span>are: <span class=\"_ _2\"></span>GDP <span class=\"_ _4\"></span>growth <span class=\"_ _4\"></span>rates,<span class=\"_ _6b\"> </span></span>unemployment <span class=\"_ _2\"></span>rates <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>equity <span class=\"_ _4\"></span>prices. <span class=\"_ _4\"></span>For <span class=\"_ _2\"></span>expos<span class=\"_ _2\"></span>ures <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>specific <span class=\"_ _4\"></span>industries <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd/or <span class=\"_ _2\"></span>regions, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>key <span class=\"_ _4\"></span>drivers <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credi<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>also <span class=\"_ _4\"></span>include<span class=\"_ _6b\"> </span>relevant <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mmodity <span class=\"_ _7\"></span>prices, such <span class=\"_ _7\"></span>as oil <span class=\"_ _7\"></span>prices. The <span class=\"_ _7\"></span>Group us<span class=\"_ _1\"></span>es <span class=\"_ _1\"></span>economic data <span class=\"_ _7\"></span>from twelve <span class=\"_ _7\"></span>different <span class=\"_ _1\"></span>geographies <span class=\"_ _7\"></span>which broadly <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>epresent<span class=\"_ _6b\"> </span>the <span class=\"_ _8\"></span>exposures <span class=\"_ _9\"></span>carried <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>Group <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>reporting <span class=\"_ _8\"></span>dat<span class=\"_ _2\"></span>e. <span class=\"_ _8\"></span>In <span class=\"_ _9\"></span>cases <span class=\"_ _9\"></span>where <span class=\"_ _8\"></span>information <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>speci<span class=\"_ _2\"></span>fic <span class=\"_ _9\"></span>country <span class=\"_ _8\"></span>exposure <span class=\"_ _9\"> </span>is <span class=\"_ _9\"></span>not<span class=\"_ _6b\"> </span>available, the Group maps the exposure<span class=\"_ _1\"></span> to the geographical region with the closest economic structure and credit risk drivers.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>applies <span class=\"_ _2\"></span>three <span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>scenarios to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>capture <span class=\"_ _2\"></span>non-li<span class=\"_ _2\"></span>nearity acro<span class=\"_ _2\"></span>ss portfolios <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he e<span class=\"_ _2\"></span>stimation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>ECLs: <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>base cas<span class=\"_ _2\"></span>e, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>the median <span class=\"_ _2\"></span>scenario assigned a <span class=\"_ _2\"></span>40% <span class=\"_ _2\"></span>probability of <span class=\"_ _2\"></span>occurrin<span class=\"_ _1\"></span>g, and <span class=\"_ _2\"></span>two <span class=\"_ _2\"></span>less likely scenarios, <span class=\"_ _2\"></span>namely an upside <span class=\"_ _2\"></span>and a <span class=\"_ _2\"></span>downsi<span class=\"_ _2\"></span>de scenario<span class=\"_ _2\"></span>,<span class=\"_ _6b\"> </span>each <span class=\"_ _2\"></span>assigned <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30%<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>probability <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>occurrence. <span class=\"_ _2\"></span>Moody\u2019s <span class=\"_ _4\"></span>Analytics <span class=\"_ _2\"></span>regularly <span class=\"_ _2\"></span>updates <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>base <span class=\"_ _2\"></span>case <span class=\"_ _4\"></span>forecast <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>alternative <span class=\"_ _4\"></span>sce<span class=\"_ _2\"></span><span class=\"ff1\">narios.<span class=\"_ _6b\"> </span></span>The upside and downside scenarios represen<span class=\"_ _1\"></span>t hypothetical events that push the economy away from the base case o<span class=\"_ _2\"></span>utlook. Forecasted <span class=\"_ _7\"></span>economic data <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>each <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>three scen<span class=\"_ _1\"></span>arios is <span class=\"_ _7\"></span>sourced from <span class=\"_ _7\"></span>Mo<span class=\"_ _2\"></span>ody\u2019s <span class=\"_ _7\"></span>Analytics on <span class=\"_ _7\"></span>a quarterly <span class=\"_ _7\"></span>basis. Th<span class=\"ff1\">e historical<span class=\"_ _6b\"> </span></span>data in th<span class=\"_ _2\"></span>e Group\u2019s model <span class=\"_ _2\"></span>reflects economic data <span class=\"_ _2\"></span>published by <span class=\"_ _2\"></span>national statistics <span class=\"_ _2\"></span>offices and reputable t<span class=\"_ _2\"></span>hird<span class=\"_ _2\"></span><span class=\"ff1\">-party aggregators <span class=\"_ _2\"></span>such as<span class=\"_ _6b\"> </span></span>the World Bank and the International Monetary Fund<span class=\"_ _1\"></span>. The <span class=\"_ _1\"></span>economic sce<span class=\"_ _1\"></span>narios <span class=\"_ _1\"></span>are developed <span class=\"_ _7\"></span>by Moody\u2019s A<span class=\"_ _1\"></span>nalytics <span class=\"_ _1\"></span>through a <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>lobal <span class=\"_ _7\"></span>Macro<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Model <span class=\"_ _1\"></span>used <span class=\"_ _1\"></span>to establish <span class=\"_ _7\"></span>relationships across<span class=\"_ _2\"></span><span class=\"ff1\"> s<span class=\"_ _1\"></span>eries<span class=\"_ _6b\"> </span></span>within <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>national <span class=\"_ _8\"></span>economy. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>paramet<span class=\"_ _2\"></span>ers <span class=\"_ _4\"></span>used <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>model <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>estimated <span class=\"_ _8\"></span>using <span class=\"_ _4\"></span>econometric <span class=\"_ _4\"></span>techniques <span class=\"_ _4\"></span>throu<span class=\"_ _2\"></span>gh <span class=\"_ _4\"></span>observabl<span class=\"_ _2\"></span><span class=\"ls18\">e<span class=\"_ _6b\"> </span></span>historical covariation <span class=\"_ _2\"></span>over the <span class=\"_ _2\"></span>macroeconomic time series. <span class=\"_ _2\"></span>The scenarios are <span class=\"_ _2\"></span>constructed in <span class=\"_ _2\"></span>accordance with <span class=\"_ _2\"></span>a target <span class=\"_ _2\"></span>severi<span class=\"_ _1\"></span>ty<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>each<span class=\"_ _6b\"> </span>scenario.  The<span class=\"_ _1\"></span>  probabil<span class=\"_ _1\"></span>ity  weights  ass<span class=\"_ _1\"></span>igned  to <span class=\"_ _5\"> </span>each  scenari<span class=\"_ _1\"></span>o  are  cali<span class=\"_ _1\"></span>brated <span class=\"_ _5\"> </span>by  reference <span class=\"_ _5\"> </span>to  their  se<span class=\"_ _1\"></span>verity  and <span class=\"_ _5\"> </span>on  how  we<span class=\"_ _2\"></span>ll <span class=\"_ _5\"> </span>they<span class=\"_ _6b\"> </span>approximate possible future economic developments.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _4\"></span>applies <span class=\"_ _4\"></span>three <span class=\"_ _8\"></span>possible <span class=\"_ _8\"></span>scenarios <span class=\"_ _8\"></span>covering <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>wide <span class=\"_ _4\"></span>ran<span class=\"_ _2\"></span>ge <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>possible <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>utcomes. <span class=\"_ _4\"></span>Each <span class=\"_ _8\"></span>scenario <span class=\"_ _8\"></span>assumes <span class=\"_ _4\"></span>different <span class=\"_ _8\"></span>econom<span class=\"_ _4\"></span>ic<span class=\"_ _6b\"> </span>circumstances with the main assumptions<span class=\"_ _1\"></span> used in the model applying varying levels of:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">geopoliti<span class=\"_ _1\"></span>cal tensions, growth outlook, labour market conditions, supply chain shortages;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">financial mark<span class=\"_ _1\"></span>et conditions, debt sustainability, fiscal stimulus, consumer and business sentiment;<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">oil prices<span class=\"_ _1\"></span>, gas supply, surging energy costs, inflation, unemployment rates, GDP rates, input prices<span class=\"_ _1\"></span> and demand for services;<span class=\"_ _2\"></span> and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">dep<span class=\"_ _1\"></span>osit rates, bond yields, disposable income, interbank market rates, money and bond market sentiment.<span class=\"_ _6b\"> </span></span></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>projecte<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>macroeconomic <span class=\"_ _2\"></span>paths <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>macroeconomic <span class=\"_ _2\"></span>variables<span class=\"_ _6b\"> </span>selected for the top five geographical regions applied in the ECL calculation across the three macroeconomic scenarios and fo<span class=\"_ _2\"></span>r the five-<span class=\"_ _6b\"> </span>year fo<span class=\"_ _2\"></span>recasted period <span class=\"_ _2\"></span>from the <span class=\"_ _2\"></span>financ<span class=\"_ _2\"></span>ial year <span class=\"_ _2\"></span>ending 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2026 <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>20<span class=\"ls2\">30</span> (2024:<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> 2029) <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>presented in<span class=\"_ _6b\"> </span>the <span class=\"_ _4\"></span>following <span class=\"_ _4\"></span>tables. <span class=\"_ _8\"></span>Given <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>Bank <span class=\"_ _4\"></span>present <span class=\"_ _8\"></span>information <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>top <span class=\"_ _4\"></span>fi<span class=\"_ _2\"></span>ve <span class=\"_ _4\"></span>geographical <span class=\"_ _4\"></span>regions <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>terms <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>exposure <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unts <span class=\"_ _8\"></span>at <span class=\"_ _9\"> </span>eac<span class=\"_ _2\"></span>h <span class=\"_ _8\"></span>repo<span class=\"_ _2\"></span>rting <span class=\"_ _8\"></span>date, <span class=\"_ _9\"> </span>different <span class=\"_ _9\"> </span>countries <span class=\"_ _9\"> </span>might <span class=\"_ _9\"> </span>be <span class=\"_ _9\"> </span>presented <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>different <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>years<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>order <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>present<span class=\"_ _6b\"> </span>information which is relevant for the ECL calculation at each respective rep<span class=\"_ _1\"></span>orting date<span class=\"lsa\">. </span>31 December 2025<span class=\"_ _1\"></span> <table class=\"s w137 hdd\" id=\"_e1357e8b-b0d6-4efd-b234-5198153a15dd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1c1 y13bb w8f h6\"><div class=\"t m0 xd9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Year-<span class=\"ls3\">on</span>-year change </div></td><td></td><td></td></tr><tr><td class=\"c x17f y13bc w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Malta<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13bc w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">6</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13bc w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">7</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13bc w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">8</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13bc w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">9</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13bc w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13bd w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: MSE index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13bd w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13bd w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.4% </div></td><td class=\"c x1c2 y13bd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.2% </div></td><td class=\"c x1c3 y13bd w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13bd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y13bd w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.8%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13be w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13be w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.3% </div></td><td class=\"c x1c2 y13be w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.3% </div></td><td class=\"c x1c3 y13be w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c4 y13be w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c5 y13be w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13bf w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13bf w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-7.3% </div></td><td class=\"c x1c2 y13bf w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.8% </div></td><td class=\"c x1c3 y13bf w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12.9% </div></td><td class=\"c x1c4 y13bf w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.4% </div></td><td class=\"c x1c5 y13bf w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.3%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13c0 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13c0 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13c0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c2 y13c0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c3 y13c0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c4 y13c0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c5 y13c0 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c1 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13c1 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c2 y13c1 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.5% </div></td><td class=\"c x1c3 y13c1 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y13c1 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13c1 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c2 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13c2 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">4%</span> </div></td><td class=\"c x1c2 y13c2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.4% </div></td><td class=\"c x1c3 y13c2 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c4 y13c2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c5 y13c2 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13c3 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13c3 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13c3 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13c3 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c3 y13c3 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c4 y13c3 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c5 y13c3 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td></tr><tr><td></td><td class=\"c x1c6 y13c4 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13c4 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13c4 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c3 y13c4 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c4 y13c4 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c5 y13c4 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td></tr><tr><td></td><td class=\"c x1c6 y13c5 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13c5 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c2 y13c5 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.7% </div></td><td class=\"c x1c3 y13c5 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.6% </div></td><td class=\"c x1c4 y13c5 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c5 y13c5 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td></tr><tr><td class=\"c x17f y13c6 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Germany<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13c6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13c6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13c6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13c6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13c6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13c7 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: DAX index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13c7 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13c7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c2 y13c7 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13c7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c4 y13c7 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c5 y13c7 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c8 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13c8 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.4% </div></td><td class=\"c x1c2 y13c8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c3 y13c8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c4 y13c8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.2% </div></td><td class=\"c x1c5 y13c8 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13c9 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13c9 w3c h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-30.2% </div></td><td class=\"c x1c2 y13c9 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.2% </div></td><td class=\"c x1c3 y13c9 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16.2% </div></td><td class=\"c x1c4 y13c9 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12.8% </div></td><td class=\"c x1c5 y13c9 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13ca w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13ca w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13ca w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c2 y13ca w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c3 y13ca w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.7% </div></td><td class=\"c x1c4 y13ca w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c5 y13ca w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13cb w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13cb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.2% </div></td><td class=\"c x1c2 y13cb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c3 y13cb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c4 y13cb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c5 y13cb w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13cc w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13cc w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-3.5% </div></td><td class=\"c x1c2 y13cc w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c3 y13cc w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td><td class=\"c x1c4 y13cc w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.7% </div></td><td class=\"c x1c5 y13cc w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13cd w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13cd w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13cd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.2% </div></td><td class=\"c x1c2 y13cd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c3 y13cd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c4 y13cd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td><td class=\"c x1c5 y13cd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td></tr><tr><td></td><td class=\"c x1c6 y13ce w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13ce w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c2 y13ce w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13ce w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c4 y13ce w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c5 y13ce w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td></tr><tr><td></td><td class=\"c x1c6 y13cf w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13cf w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c2 y13cf w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c3 y13cf w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.5% </div></td><td class=\"c x1c4 y13cf w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">6%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13cf w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td></tr><tr><td class=\"c x17f y13d0 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: India<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13d0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13d0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13d0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13d0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13d0 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13d1 w1a h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: Sensex index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13d1 w3b h8\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13d1 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.1% </div></td><td class=\"c x1c2 y13d1 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c3 y13d1 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y13d1 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8% </div></td><td class=\"c x1c5 y13d1 w3c h8\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d2 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13d2 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.2% </div></td><td class=\"c x1c2 y13d2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c3 y13d2 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y13d2 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c5 y13d2 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.5%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d3 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13d3 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-32.7% </div></td><td class=\"c x1c2 y13d3 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16.3% </div></td><td class=\"c x1c3 y13d3 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.6% </div></td><td class=\"c x1c4 y13d3 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.8% </div></td><td class=\"c x1c5 y13d3 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.1%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13d4 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13d4 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13d4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c2 y13d4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c3 y13d4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c4 y13d4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c5 y13d4 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d5 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13d5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.4% </div></td><td class=\"c x1c2 y13d5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c3 y13d5 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13d5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c5 y13d5 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d6 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13d6 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.3% </div></td><td class=\"c x1c2 y13d6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5% </div></td><td class=\"c x1c3 y13d6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c4 y13d6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c5 y13d6 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13d7 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13d7 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13d7 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13d7 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13d7 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13d7 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13d7 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13d8 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13d8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c2 y13d8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c3 y13d8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c4 y13d8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8% </div></td><td class=\"c x1c5 y13d8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.9% </div></td></tr><tr><td></td><td class=\"c x1c6 y13d9 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13d9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.3% </div></td><td class=\"c x1c2 y13d9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.8% </div></td><td class=\"c x1c3 y13d9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y13d9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c5 y13d9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td></tr><tr><td class=\"c x17f y13da w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Exchange rate, INR per USD </div></td><td class=\"c x1c6 y13da w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13da w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89.78  </div></td><td class=\"c x1c2 y13da w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.06  </div></td><td class=\"c x1c3 y13da w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.44  </div></td><td class=\"c x1c4 y13da w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 93.13  </div></td><td class=\"c x1c5 y13da w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 93.65  </div></td></tr><tr><td></td><td class=\"c x1c6 y13db w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13db w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 88.49  </div></td><td class=\"c x1c2 y13db w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89.70  </div></td><td class=\"c x1c3 y13db w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.07  </div></td><td class=\"c x1c4 y13db w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.75  </div></td><td class=\"c x1c5 y13db w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.26  </div></td></tr><tr><td></td><td class=\"c x1c6 y13dc w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13dc w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 94.31  </div></td><td class=\"c x1c2 y13dc w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96.25  </div></td><td class=\"c x1c3 y13dc w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 97.71  </div></td><td class=\"c x1c4 y13dc w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 98.44  </div></td><td class=\"c x1c5 y13dc w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 98.99  </div></td></tr><tr><td class=\"c x17f y13dd w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Egypt<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13dd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13dd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13dd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13dd w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13dd w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13de w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: EGX 30 index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13de w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13de w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13de w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c3 y13de w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y13de w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c5 y13de w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13df w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13df w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15.5% </div></td><td class=\"c x1c2 y13df w3b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.4% </div></td><td class=\"c x1c3 y13df w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9% </div></td><td class=\"c x1c4 y13df w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c5 y13df w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13e0 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13e0 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-34.5% </div></td><td class=\"c x1c2 y13e0 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.8% </div></td><td class=\"c x1c3 y13e0 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.5% </div></td><td class=\"c x1c4 y13e0 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.1% </div></td><td class=\"c x1c5 y13e0 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.8%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13e1 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13e1 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13e1 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c2 y13e1 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c3 y13e1 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c4 y13e1 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c5 y13e1 w3c h6\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13e2 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13e2 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c2 y13e2 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c3 y13e2 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c4 y13e2 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c5 y13e2 w3c h7\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13e3 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13e3 w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-0.5% </div></td><td class=\"c x1c2 y13e3 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td><td class=\"c x1c3 y13e3 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y13e3 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y13e3 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y13e4 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13e4 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13e4 w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13e4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c3 y13e4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c4 y13e4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c5 y13e4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y13e5 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13e5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c2 y13e5 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13e5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c4 y13e5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c5 y13e5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y13e6 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13e6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.9% </div></td><td class=\"c x1c2 y13e6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.9% </div></td><td class=\"c x1c3 y13e6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y13e6 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13e6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.8%<span class=\"_ _6b\"> </span></div></td></tr></table><table class=\"s w138 hde\" id=\"_b6ead784-ea91-4400-ad28-0725cd8b1dfb\"><tr><td class=\"c x16e y13e7 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: United Arab Emirates<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c7 y13e7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y13e7 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c9 y13e7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1ca y13e7 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td><td class=\"c x1cb y13e7 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2030<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y13e8 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: A<span class=\"_ _1\"></span>DX general inde<span class=\"_ _1\"></span>x, year-<span class=\"ls21\">on</span>-ye<span class=\"_ _1\"></span>ar </div></td><td class=\"c x1cc y13e8 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c7 y13e8 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.2% </div></td><td class=\"c x1c8 y13e8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.6% </div></td><td class=\"c x1c9 y13e8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1ca y13e8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1cb y13e8 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1cc y13e9 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c7 y13e9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c8 y13e9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.3% </div></td><td class=\"c x1c9 y13e9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9% </div></td><td class=\"c x1ca y13e9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.8% </div></td><td class=\"c x1cb y13e9 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1cc y13ea w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c7 y13ea w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-26.4% </div></td><td class=\"c x1c8 y13ea w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c9 y13ea w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1ca y13ea w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.3% </div></td><td class=\"c x1cb y13ea w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.4%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y13eb w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1cc y13eb w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c7 y13eb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c8 y13eb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% </div></td><td class=\"c x1c9 y13eb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1ca y13eb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1cb y13eb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td></td><td class=\"c x1cc y13ec w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c7 y13ec w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% </div></td><td class=\"c x1c8 y13ec w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c9 y13ec w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1ca y13ec w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1cb y13ec w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td class=\"c x167 y13ed w139 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Futures price: NYMEX light sweet crude<span class=\"_ _6b\"> </span></div></td><td class=\"c x1cc y13ee w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c7 y13ee w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y13ee w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td><td class=\"c x1c9 y13ee w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1ca y13ee w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1cb y13ee w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td class=\"c x168 y13ef w13a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">oil, USD per barrel<span class=\"_ _6b\"> </span></div></td><td class=\"c x1cc y13f0 w3b h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base                 </div></td><td class=\"c x1c7 y13f0 w3c h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">  </div><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">61.34  </div></td><td class=\"c x1c8 y13f0 w3b h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 63.88  </div></td><td class=\"c x1c9 y13f0 w3c h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65.76  </div></td><td class=\"c x1ca y13f0 w3b h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.79  </div></td><td class=\"c x1cb y13f0 w3c h11\"><div class=\"t m0 x89 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 68.04  </div></td></tr><tr><td></td><td class=\"c x1cc y13f1 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c7 y13f1 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.24  </div></td><td class=\"c x1c8 y13f1 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.85  </div></td><td class=\"c x1c9 y13f1 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.06  </div></td><td class=\"c x1ca y13f1 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.98  </div></td><td class=\"c x1cb y13f1 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69.30  </div></td></tr><tr><td></td><td class=\"c x1cc y13f2 w3b h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c7 y13f2 w3c h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 41.93  </div></td><td class=\"c x1c8 y13f2 w3b h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 54.57  </div></td><td class=\"c x1c9 y13f2 w3c h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62.84  </div></td><td class=\"c x1ca y13f2 w3b h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 64.15  </div></td><td class=\"c x1cb y13f2 w3c h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65.99  </div></td></tr></table>31 December 2024<span class=\"_ _1\"></span> <table class=\"s w137 hdf\" id=\"_b8a8859c-26bb-4948-bcad-99fa844804c5\"><tr><td></td><td></td><td></td><td></td><td class=\"c x1c1 y13f3 w8f h7\"><div class=\"t m0 xd9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Year-<span class=\"ls3\">on</span>-year change </div></td><td></td><td></td></tr><tr><td class=\"c x17f y13f4 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Malta<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13f4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y13f4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y13f4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13f4 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13f4 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13f5 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: MSE index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13f5 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13f5 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16.3% </div></td><td class=\"c x1c2 y13f5 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.5% </div></td><td class=\"c x1c3 y13f5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.4% </div></td><td class=\"c x1c4 y13f5 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13f5 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td></tr><tr><td></td><td class=\"c x1c6 y13f6 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13f6 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24.1% </div></td><td class=\"c x1c2 y13f6 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.3% </div></td><td class=\"c x1c3 y13f6 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y13f6 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y13f6 w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13f7 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13f7 w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-7.4% </div></td><td class=\"c x1c2 y13f7 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.3% </div></td><td class=\"c x1c3 y13f7 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15.3% </div></td><td class=\"c x1c4 y13f7 w3b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.3% </div></td><td class=\"c x1c5 y13f7 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.2% </div></td></tr><tr><td class=\"c x17f y13f8 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y13f8 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13f8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.8% </div></td><td class=\"c x1c2 y13f8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c3 y13f8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c4 y13f8 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9% </div></td><td class=\"c x1c5 y13f8 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td></tr><tr><td></td><td class=\"c x1c6 y13f9 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13f9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.9% </div></td><td class=\"c x1c2 y13f9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.7% </div></td><td class=\"c x1c3 y13f9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c4 y13f9 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c5 y13f9 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y13fa w3b h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13fa w3c h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.1% </div></td><td class=\"c x1c2 y13fa w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.8% </div></td><td class=\"c x1c3 y13fa w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y13fa w3b h8\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13fa w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td></tr><tr><td class=\"c x17f y13fb w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y13fb w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13fb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13fb w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c3 y13fb w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c4 y13fb w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13fb w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13fc w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y13fc w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c2 y13fc w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c3 y13fc w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y13fc w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y13fc w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">3%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y13fd w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y13fd w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c2 y13fd w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.5% </div></td><td class=\"c x1c3 y13fd w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c4 y13fd w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c5 y13fd w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td></tr><tr><td class=\"c x17f y13fe w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Germany<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y13fe w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c2 y13fe w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c3 y13fe w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c4 y13fe w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"fc0 ls0\"> </span></div></td><td class=\"c x1c5 y13fe w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"fc0 ls0\"> </span></div></td></tr><tr><td class=\"c x17f y13ff w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: DAX index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y13ff w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y13ff w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9% </div></td><td class=\"c x1c2 y13ff w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1c3 y13ff w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.3% </div></td><td class=\"c x1c4 y13ff w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c5 y13ff w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1400 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1400 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.7% </div></td><td class=\"c x1c2 y1400 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2% </div></td><td class=\"c x1c3 y1400 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c4 y1400 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.1% </div></td><td class=\"c x1c5 y1400 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1401 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1401 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-34.6% </div></td><td class=\"c x1c2 y1401 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.5% </div></td><td class=\"c x1c3 y1401 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.8% </div></td><td class=\"c x1c4 y1401 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.7% </div></td><td class=\"c x1c5 y1401 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1402 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y1402 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1402 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1402 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.5% </div></td><td class=\"c x1c3 y1402 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.8% </div></td><td class=\"c x1c4 y1402 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1402 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1403 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1403 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.7% </div></td><td class=\"c x1c2 y1403 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.2% </div></td><td class=\"c x1c3 y1403 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.6% </div></td><td class=\"c x1c4 y1403 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1403 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.9%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1404 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1404 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-4.3% </div></td><td class=\"c x1c2 y1404 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1404 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c4 y1404 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.1% </div></td><td class=\"c x1c5 y1404 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.8%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1405 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y1405 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1405 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.5% </div></td><td class=\"c x1c2 y1405 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.9% </div></td><td class=\"c x1c3 y1405 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c4 y1405 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c5 y1405 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td></tr><tr><td></td><td class=\"c x1c6 y1406 w3b h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1406 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c2 y1406 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c3 y1406 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.2% </div></td><td class=\"c x1c4 y1406 w3b h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c5 y1406 w3c h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5% </div></td></tr><tr><td></td><td class=\"c x1c6 y1407 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1407 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.8% </div></td><td class=\"c x1c2 y1407 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c3 y1407 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y1407 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c5 y1407 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">6%<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1408 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: India<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y1408 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1408 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1408 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1408 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1408 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1409 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: Sensex index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y1409 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1409 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1409 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1% </div></td><td class=\"c x1c3 y1409 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c4 y1409 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c5 y1409 w3c h6\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140a w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y140a w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.3% </div></td><td class=\"c x1c2 y140a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.7% </div></td><td class=\"c x1c3 y140a w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c4 y140a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.9% </div></td><td class=\"c x1c5 y140a w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140b w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y140b w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-31.4% </div></td><td class=\"c x1c2 y140b w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17.2% </div></td><td class=\"c x1c3 y140b w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.6% </div></td><td class=\"c x1c4 y140b w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12.5% </div></td><td class=\"c x1c5 y140b w3c h7\"><div class=\"t m0 xd4 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ff5 ls0\"> </span></div></td></tr><tr><td class=\"c x17f y140c w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y140c w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y140c w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.1% </div></td><td class=\"c x1c2 y140c w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4% </div></td><td class=\"c x1c3 y140c w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c4 y140c w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c5 y140c w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140d w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y140d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.1% </div></td><td class=\"c x1c2 y140d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c3 y140d w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y140d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c5 y140d w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.4%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y140e w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y140e w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-2.5% </div></td><td class=\"c x1c2 y140e w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c3 y140e w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c4 y140e w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c5 y140e w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y140f w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y140f w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y140f w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y140f w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c3 y140f w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td><td class=\"c x1c4 y140f w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c5 y140f w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td></tr><tr><td></td><td class=\"c x1c6 y1410 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1410 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c2 y1410 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.7% </div></td><td class=\"c x1c3 y1410 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1410 w3b h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1410 w3c h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1411 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1411 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.3% </div></td><td class=\"c x1c2 y1411 w3b h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">10%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1411 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.6% </div></td><td class=\"c x1c4 y1411 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.7% </div></td><td class=\"c x1c5 y1411 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.3% </div></td></tr><tr><td class=\"c x17f y1412 w1a h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Exchange rate, INR per USD </div></td><td class=\"c x1c6 y1412 w3b h12\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1412 w3c h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83.85  </div></td><td class=\"c x1c2 y1412 w3b h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.20  </div></td><td class=\"c x1c3 y1412 w3c h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.75  </div></td><td class=\"c x1c4 y1412 w3b h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 87.90  </div></td><td class=\"c x1c5 y1412 w3c h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 87.58  </div></td></tr><tr><td></td><td class=\"c x1c6 y1413 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1413 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 82.47  </div></td><td class=\"c x1c2 y1413 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 84.92  </div></td><td class=\"c x1c3 y1413 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 85.46  </div></td><td class=\"c x1c4 y1413 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.59  </div></td><td class=\"c x1c5 y1413 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86.27  </div></td></tr><tr><td></td><td class=\"c x1c6 y1414 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1414 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 88.08  </div></td><td class=\"c x1c2 y1414 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.11  </div></td><td class=\"c x1c3 y1414 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91.70  </div></td><td class=\"c x1c4 y1414 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.91  </div></td><td class=\"c x1c5 y1414 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 92.57<span class=\"_ _6b\"> </span></div></td></tr></table><div class=\"gs15\"><table class=\"s w137 he0\" id=\"_b2d1cc43-75b5-43cc-9209-df85580bf58c\"><tr><td class=\"c x17f y1415 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: Egypt<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y1415 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y1415 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1415 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1415 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1415 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1416 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: EGX 30 index, year-<span class=\"ls3\">on</span>-year </div></td><td class=\"c x1c6 y1416 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1416 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.5% </div></td><td class=\"c x1c2 y1416 w3b h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y1416 w3c h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">5%<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y1416 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.9% </div></td><td class=\"c x1c5 y1416 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.2%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1417 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1417 w3c h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.2% </div></td><td class=\"c x1c2 y1417 w3b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-3.6% </div></td><td class=\"c x1c3 y1417 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y1417 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% </div></td><td class=\"c x1c5 y1417 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1418 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1418 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">41%</span> </div></td><td class=\"c x1c2 y1418 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21.7% </div></td><td class=\"c x1c3 y1418 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22.4% </div></td><td class=\"c x1c4 y1418 w3b h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">11%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y1418 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.1%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1419 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Real GDP growth rate </div></td><td class=\"c x1c6 y1419 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1419 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.6% </div></td><td class=\"c x1c2 y1419 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c3 y1419 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c4 y1419 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c5 y1419 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y141a w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y141a w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c2 y141a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.3% </div></td><td class=\"c x1c3 y141a w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.7% </div></td><td class=\"c x1c4 y141a w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c5 y141a w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.1%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y141b w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y141b w3c h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-0.5% </div></td><td class=\"c x1c2 y141b w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.4% </div></td><td class=\"c x1c3 y141b w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.6% </div></td><td class=\"c x1c4 y141b w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.2% </div></td><td class=\"c x1c5 y141b w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.5%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y141c w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y141c w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y141c w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.2% </div></td><td class=\"c x1c2 y141c w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c3 y141c w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.5% </div></td><td class=\"c x1c4 y141c w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c5 y141c w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.7% </div></td></tr><tr><td></td><td class=\"c x1c6 y141d w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y141d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.8% </div></td><td class=\"c x1c2 y141d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.1% </div></td><td class=\"c x1c3 y141d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.4% </div></td><td class=\"c x1c4 y141d w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.6% </div></td><td class=\"c x1c5 y141d w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.7% </div></td></tr><tr><td></td><td class=\"c x1c6 y141e w3b h12\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y141e w3c h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9.1% </div></td><td class=\"c x1c2 y141e w3b h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">9%<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y141e w3c h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.4% </div></td><td class=\"c x1c4 y141e w3b h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y141e w3c h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7.9% </div></td></tr><tr><td class=\"c x17f y141f w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Country: United Arab Emirates<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x1c1 y141f w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c2 y141f w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2026<span class=\"ls0\"> </span></div></td><td class=\"c x1c3 y141f w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2027<span class=\"ls0\"> </span></div></td><td class=\"c x1c4 y141f w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2028<span class=\"ls0\"> </span></div></td><td class=\"c x1c5 y141f w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2029<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x17f y1420 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Equity: A<span class=\"_ _1\"></span>DX general inde<span class=\"_ _1\"></span>x, year-<span class=\"ls21\">on</span>-ye<span class=\"_ _1\"></span>ar </div></td><td class=\"c x1c6 y1420 w3b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1420 w3c h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-3.2% </div></td><td class=\"c x1c2 y1420 w3b h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-0.7% </div></td><td class=\"c x1c3 y1420 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5.6% </div></td><td class=\"c x1c4 y1420 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.9% </div></td><td class=\"c x1c5 y1420 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1421 w3b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1421 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.2% </div></td><td class=\"c x1c2 y1421 w3b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-1.9% </div></td><td class=\"c x1c3 y1421 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5% </div></td><td class=\"c x1c4 y1421 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.2% </div></td><td class=\"c x1c5 y1421 w3c h6\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">4.5%<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1422 w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1422 w3c h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-38.3% </div></td><td class=\"c x1c2 y1422 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18.4% </div></td><td class=\"c x1c3 y1422 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.6% </div></td><td class=\"c x1c4 y1422 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8.5% </div></td><td class=\"c x1c5 y1422 w3c h7\"><div class=\"t m0 x43 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6.9%<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x17f y1423 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unemployment rate </div></td><td class=\"c x1c6 y1423 w3b h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1423 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c2 y1423 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c3 y1423 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y1423 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1c5 y1423 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td></td><td class=\"c x1c6 y1424 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1424 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.9% </div></td><td class=\"c x1c2 y1424 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.1% </div></td><td class=\"c x1c3 y1424 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c4 y1424 w3b h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td><td class=\"c x1c5 y1424 w3c h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.3% </div></td></tr><tr><td class=\"c x1cd y1425 w139 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Futures price: NYMEX light sweet crude<span class=\"_ _6b\"> </span></div></td><td class=\"c x1c6 y1426 w3b h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y1426 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.4% </div></td><td class=\"c x1c2 y1426 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.8% </div></td><td class=\"c x1c3 y1426 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.6% </div></td><td class=\"c x1c4 y1426 w3b h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td><td class=\"c x1c5 y1426 w3c h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.4% </div></td></tr><tr><td class=\"c x1ce y1427 w13a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">oil, USD per barrel<span class=\"_ _6b\"> </span></div></td><td class=\"c x1c6 y1428 w3b h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Base </div></td><td class=\"c x1c1 y1428 w3c h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70.97  </div></td><td class=\"c x1c2 y1428 w3b h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.31  </div></td><td class=\"c x1c3 y1428 w3c h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66.24  </div></td><td class=\"c x1c4 y1428 w3b h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.25  </div></td><td class=\"c x1c5 y1428 w3c h11\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.83 <span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y1429 w3b h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c1 y1429 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 75.84  </div></td><td class=\"c x1c2 y1429 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69.36  </div></td><td class=\"c x1c3 y1429 w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67.52  </div></td><td class=\"c x1c4 y1429 w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 68.43  </div></td><td class=\"c x1c5 y1429 w3c h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69.08 <span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1c6 y142a w3b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1c1 y142a w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52.14  </div></td><td class=\"c x1c2 y142a w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 57.06  </div></td><td class=\"c x1c3 y142a w3c h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 63.44  </div></td><td class=\"c x1c4 y142a w3b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 64.69  </div></td><td class=\"c x1c5 y142a w3c h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65.84 <span class=\"ff5\"> </span></div></td></tr></table></div><div class=\"c w2 h0 gs16\"><div class=\"t m0 x6 hd ya4b ff1 fs4 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 hd y786 ff1 fs4 fc3 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 hd y827 ff1 fs4 fc3 sc0 ls0 ws0\">Sensitivity of expect<span class=\"_ _1\"></span>ed cred<span class=\"_ _1\"></span>it losses to future econ<span class=\"_ _1\"></span>omic conditi<span class=\"_ _1\"></span>ons </div><div class=\"t m0 x6 h2 y7b2 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y936 ff1 fs0 fc0 sc0 ls0 ws0\">The <span class=\"_ _a\"> </span>ECL <span class=\"_ _a\"> </span>is <span class=\"_ _a\"> </span>sensitive <span class=\"_ _a\"> </span>to <span class=\"_ _30\"> </span>judgements <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>assumptions <span class=\"_ _a\"> </span>made <span class=\"_ _30\"> </span>in <span class=\"_ _a\"> </span>respect <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>t<span class=\"_ _2\"></span>he <span class=\"_ _6\"> </span>formulat<span class=\"_ _2\"></span>ion <span class=\"_ _a\"> </span>and <span class=\"_ _a\"> </span>calibration <span class=\"_ _a\"> </span>of <span class=\"_ _a\"> </span>fo<span class=\"_ _2\"></span>rward<span class=\"_ _2\"></span>-looking </div><div class=\"t m0 x6 h2 y7b4 ff1 fs0 fc0 sc0 ls0 ws0\">macroeconomic scenarios and how such scenari<span class=\"_ _1\"></span>os are incorporated into the ECL calculation. <span class=\"_ _2\"></span> </div><div class=\"t m0 x6 h2 y7b5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y7b6 ff1 fs0 fc0 sc0 ls0 ws0\">The <span class=\"_ _7\"></span>level <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>economic <span class=\"_ _7\"></span>uncertainty re<span class=\"_ _1\"></span>mained <span class=\"_ _7\"></span>elevated d<span class=\"_ _1\"></span>uring <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>year <span class=\"_ _7\"></span>ended <span class=\"_ _1\"></span>31 <span class=\"_ _7\"></span>December 2025, <span class=\"_ _7\"></span>primarily <span class=\"_ _7\"></span>driven by <span class=\"_ _7\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>ongoing </div><div class=\"t m0 x6 h2 y7b7 ff1 fs0 fc0 sc0 ls0 ws0\">global <span class=\"_ _1\"></span>geopolitical <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nflicts, <span class=\"_ _7\"></span>in particular <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>protracted <span class=\"_ _1\"></span>military <span class=\"_ _1\"></span>conflict <span class=\"_ _1\"></span>between <span class=\"_ _7\"></span>R<span class=\"_ _2\"></span>ussia <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>Ukraine an<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>political te<span class=\"_ _1\"></span>n<span class=\"_ _2\"></span>sions <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the Mi<span class=\"_ _1\"></span>ddle </div><div class=\"t m0 x6 h2 ya4c ff1 fs0 fc0 sc0 ls0 ws0\">East. In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, the <span class=\"_ _2\"></span>level of <span class=\"_ _2\"></span>estimation <span class=\"_ _2\"></span>uncertainty and <span class=\"_ _2\"></span>judgement has <span class=\"_ _2\"></span>remained <span class=\"_ _2\"></span>high <span class=\"_ _2\"></span>during 2025. <span class=\"_ _2\"></span>Risks to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>economic<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>outlook </div><div class=\"t m0 x6 h2 ya4d ff3 fs0 fc0 sc0 ls0 ws0\">include the <span class=\"_ _1\"></span>potential i<span class=\"_ _1\"></span>mpacts from changes to <span class=\"_ _1\"></span>the United State<span class=\"_ _1\"></span>s of America\u2019s <span class=\"_ _1\"></span>(\u2018USA\u2019) e<span class=\"_ _1\"></span>conomic and trad<span class=\"ff1\">e policy, including hi<span class=\"_ _1\"></span>gher tariffs, </span></div><div class=\"t m0 x6 h2 ya4e ff1 fs0 fc0 sc0 ls0 ws0\">and the <span class=\"_ _2\"></span>impact of U<span class=\"_ _2\"></span>SA intervention in <span class=\"_ _2\"></span>the Western <span class=\"_ _2\"></span>Hemisphere. Therefore, the <span class=\"_ _2\"></span>underlying models <span class=\"_ _2\"></span>and their calibration, <span class=\"_ _2\"></span>includi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>how </div><div class=\"t m0 x6 h2 ya4f ff1 fs0 fc0 sc0 ls0 ws0\">they <span class=\"_ _7\"></span>react <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>forward-looking <span class=\"_ _1\"></span>economic <span class=\"_ _1\"></span>conditions, <span class=\"_ _7\"></span>remain <span class=\"_ _1\"></span>highly <span class=\"_ _1\"></span>subjective. <span class=\"_ _7\"></span>In this <span class=\"_ _7\"></span>res<span class=\"_ _2\"></span>pect, <span class=\"_ _7\"></span>Management performs <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>sensitivity <span class=\"_ _7\"></span>analy<span class=\"_ _2\"></span>sis </div><div class=\"t m0 x6 h2 ya50 ff1 fs0 fc0 sc0 ls0 ws0\">on the ECL recognised in respect of material asse<span class=\"_ _1\"></span>t classes. </div><div class=\"t m0 x6 h2 ya51 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 ya52 ff1 fs0 fc0 sc0 ls0 ws0\">The tables <span class=\"_ _2\"></span>below show <span class=\"_ _2\"></span>the loss <span class=\"_ _2\"></span>allowance assuming that <span class=\"_ _2\"></span>100% pro<span class=\"_ _2\"></span>bability weights were <span class=\"_ _2\"></span>assigned to <span class=\"_ _2\"></span>each of <span class=\"_ _2\"></span>the three fo<span class=\"_ _2\"></span>rward<span class=\"_ _2\"></span>-looking </div><div class=\"t m0 x6 h2 ya53 ff1 fs0 fc0 sc0 ls0 ws0\">macroeconomic  scenarios <span class=\"_ _6\"> </span>(e.g.  base  case, <span class=\"_ _6\"> </span>upside  and <span class=\"_ _6\"> </span>downside) <span class=\"_ _6\"> </span>inste<span class=\"_ _1\"></span>ad  o<span class=\"_ _2\"></span>f  applying  a <span class=\"_ _6\"> </span>weighted  average <span class=\"_ _6\"> </span>ECL <span class=\"_ _6\"> </span>across  the <span class=\"_ _6\"> </span>three<span class=\"_ _1\"></span> </div><div class=\"t m0 x6 h2 ya54 ff1 fs0 fc0 sc0 ls8 ws0\">mac<span class=\"ls0\">roeconomic <span class=\"_ _4\"></span>scenarios. <span class=\"_ _4\"></span>For <span class=\"_ _8\"></span>ease <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>comparison, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>tables <span class=\"_ _4\"></span>also <span class=\"_ _8\"></span>include <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>probability<span class=\"_ _2\"></span>-weighted <span class=\"_ _4\"></span>amounts <span class=\"_ _4\"></span>excluding <span class=\"_ _8\"></span>judgemental </span></div><div class=\"t m0 x6 h2 ya55 ff1 fs0 fc0 sc0 ls0 ws0\">adjustment<span class=\"lsf\">s <span class=\"_ _4\"></span></span>on <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Loans <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>advances <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ustomers<span class=\"ff3\">\u2019 <span class=\"_ _2\"></span>and <span class=\"_ _8\"></span>\u2018Assets <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>sale\u2019</span> <span class=\"_ _8\"></span><span class=\"ls3\">of</span> <span class=\"_ _4\"></span>USD<span class=\"_ _2\"></span>2,512,390 <span class=\"_ _4\"></span>(2024: <span class=\"_ _8\"></span>USD1,<span class=\"ls2\">547</span>,<span class=\"ls2\">817</span>) <span class=\"_ _4\"></span>at </div><div class=\"t m0 x6 h2 ya56 ff1 fs0 fc0 sc0 ls0 ws0\">Group <span class=\"_ _1\"></span>level <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>U<span class=\"_ _2\"></span>SD1,418,437 <span class=\"_ _1\"></span>(2024: US<span class=\"_ _1\"></span>D1,235,916<span class=\"ls5\">) <span class=\"_ _1\"></span><span class=\"ls0\">at Bank <span class=\"_ _7\"></span>level (see <span class=\"_ _7\"></span>Note 4.2.1.3). <span class=\"_ _1\"></span>Judgemental <span class=\"_ _7\"></span>adjustments are <span class=\"_ _1\"></span>accounted <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he </span></span></div><div class=\"t m0 x6 h2 ya57 ff1 fs0 fc0 sc0 ls0 ws0\">financial statements and included in tables in Note 4.2.1.4. </div><div class=\"t m0 x6 h3b y1ff ff5 fs4 fc3 sc0 ls0 ws0\"> <span class=\"_ _f\"> </span> </div></div>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w13b he1\" id=\"_c925bea2-a00a-4e40-9c8d-6830a1fd8808\"><tr><td></td><td></td><td></td><td class=\"c x1cf y142b w90 h6\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y142c w13c hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y142d w8a h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y142d w77 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y142d w8c h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y142e w13d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y142f w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1c0 y142f w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x181 y142f w8c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y142f w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y1430 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1431 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y1431 w8a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516  </div></td><td class=\"c x1c0 y1431 w77 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516  </div></td><td class=\"c x181 y1431 w8c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516  </div></td><td class=\"c x175 y1431 w8a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 453,240,516 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1432 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y1432 w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,741,258 </div></td><td class=\"c x1c0 y1432 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,962,633 </div></td><td class=\"c x181 y1432 w8c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,840,557 </div></td><td class=\"c x175 y1432 w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,159,503 </div></td></tr><tr><td class=\"c x16e y1433 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1434 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">-</span>  <span class=\"ls0\">Loans and advances to customers<span class=\"ff1\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1435 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\"> Gross exposure </span></div></td><td class=\"c x1cf y1435 w8a h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td><td class=\"c x1c0 y1435 w77 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td><td class=\"c x181 y1435 w8c h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td><td class=\"c x175 y1435 w8a h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 66,858,508  </div></td></tr><tr><td class=\"c x16e y1436 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\"> Loss allowance </span></div></td><td class=\"c x1cf y1436 w8a h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,415,233 </div></td><td class=\"c x1c0 y1436 w77 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,507,313  </div></td><td class=\"c x181 y1436 w8c h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,752,678  </div></td><td class=\"c x175 y1436 w8a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,553,298  </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w13e he2\" id=\"_970b8217-dad7-44f5-a2e9-ca7107e8f7d6\"><tr><td></td><td></td><td></td><td class=\"c x1cf y1437 w90 h6\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1438 w13c he3\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1439 w8a h2e\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y1439 w77 h2e\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y1439 w8c h2e\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y143a w13d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y143b w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1c0 y143b w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x181 y143b w8c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y143b w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y143c w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y143d w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y143d w8a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x1c0 y143d w77 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x181 y143d w8c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x175 y143d w8a h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y143e w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y143e w8a h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,234,246  </div></td><td class=\"c x1c0 y143e w77 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,461,212  </div></td><td class=\"c x181 y143e w8c h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,345,585  </div></td><td class=\"c x175 y143e w8a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,591,838 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w13f he4\" id=\"_214131d5-897d-4aba-95c0-29f6842ab3ae\"><tr><td></td><td></td><td></td><td class=\"c x1cf y143f w90 h6\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1440 w13c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1441 w8a h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y1441 w77 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y1441 w8c h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y1442 w13d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1443 w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c0 y1443 w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y1443 w8c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y1443 w8a h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1444 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers<span class=\"ff1 fc1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1445 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y1445 w8a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td><td class=\"c x1c0 y1445 w77 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td><td class=\"c x181 y1445 w8c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td><td class=\"c x175 y1445 w8a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 653,113,590  </div></td></tr><tr><td class=\"c x16e y1446 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y1446 w8a h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,412,582  </div></td><td class=\"c x1c0 y1446 w77 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,735,729  </div></td><td class=\"c x181 y1446 w8c h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,288,767  </div></td><td class=\"c x175 y1446 w8a h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,104,<span class=\"ls2\">69</span>1  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w13e he5\" id=\"_31ef3eae-1dfe-4f37-acf2-8579c7cdcbb1\"><tr><td></td><td></td><td></td><td class=\"c x1cf y1447 w90 h7\"><div class=\"t m0 xdd h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1d0 y1448 w13c hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Probability-<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y1449 w8a h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Upside </div></td><td class=\"c x1c0 y1449 w77 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Base case </div></td><td class=\"c x181 y1449 w8c h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Downside </div></td><td class=\"c x1d1 y1442 w13d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">weighted<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1cf y144a w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c0 y144a w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x181 y144a w8c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y144a w8a h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y144b w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers<span class=\"ff1 fc1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y144c w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Gross exposure </span></div></td><td class=\"c x1cf y144c w8a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x1c0 y144c w77 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x181 y144c w8c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x175 y144c w8a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr><tr><td class=\"c x16e y144d w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td class=\"c x1cf y144d w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,765,901 </div></td><td class=\"c x1c0 y144d w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,007,285 </div></td><td class=\"c x181 y144d w8c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,301,639 </div></td><td class=\"c x175 y144d w8a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,256,583 </div></td></tr></table>Write-off policy<span class=\"_ _6b\"> </span>The Group <span class=\"_ _1\"></span>writes off an <span class=\"_ _1\"></span>exposure (and <span class=\"_ _1\"></span>any related allowances <span class=\"_ _1\"></span>for impairment losses) <span class=\"_ _1\"></span>when it has b<span class=\"_ _1\"></span>een determined <span class=\"_ _1\"></span>that the expo<span class=\"_ _2\"></span>sure is<span class=\"_ _6b\"> </span>partially <span class=\"_ _1\"></span>or fully uncollectible. <span class=\"_ _1\"></span>This determination <span class=\"_ _1\"></span>is reached after <span class=\"_ _1\"></span>considering information <span class=\"_ _1\"></span>such as the <span class=\"_ _1\"></span>occurrence <span class=\"_ _1\"></span>of sig<span class=\"_ _2\"></span>nificant changes<span class=\"_ _6b\"> </span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>issuer\u2019s <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>position <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>borrower <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>issuer <span class=\"_ _2\"></span>can <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>pay <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>obligation; <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>proc<span class=\"_ _4\"></span><span class=\"ff1\">eeds <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span></span>collateral will not be sufficient to pay back the<span class=\"_ _1\"></span> entire exposure; or that future recoverability efforts are deemed unfeasible. The table in Note 4.2.1.5 shows the gross carrying value of loans written off during the fin<span class=\"_ _1\"></span>ancial years ended 31 December 202<span class=\"_ _2\"></span>5 and 31<span class=\"_ _6b\"> </span>December 2024 and the reversal of related loss allowance. Collateral analysi<span class=\"_ _1\"></span>s<span class=\"_ _6b\"> </span>The Group <span class=\"_ _2\"></span>employs a <span class=\"_ _2\"></span>range of <span class=\"_ _2\"></span>policies <span class=\"_ _2\"></span>and practices <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>credit risk. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>amount and <span class=\"_ _2\"></span>type o<span class=\"_ _2\"></span>f collateral <span class=\"_ _2\"></span>required depen<span class=\"_ _2\"></span>ds <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>assessment <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>counterparty. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p\u2019s <span class=\"_ _7\"></span>Board <span class=\"_ _1\"></span>established <span class=\"_ _7\"></span>a policy <span class=\"_ _7\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>ceptability <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">ypes <span class=\"_ _7\"></span>of collateral<span class=\"_ _6b\"> </span></span>and valuation parameters. Loans are typically s<span class=\"_ _2\"></span>ecured by cash c<span class=\"_ _2\"></span>ollateral, property (including shipping ves<span class=\"_ _2\"></span>sels), credit insurance cover, <span class=\"_ _2\"></span>bank guarantee<span class=\"_ _2\"></span>s, corporate<span class=\"_ _6b\"> </span>guarantees, <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>guarantees, pledged <span class=\"_ _1\"></span>goods <span class=\"_ _1\"></span>or s<span class=\"_ _1\"></span>ome combination <span class=\"_ _1\"></span>thereof. <span class=\"_ _1\"></span>A hair<span class=\"_ _1\"></span>cut is <span class=\"_ _1\"></span>applied <span class=\"_ _1\"></span>to each <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>llateral <span class=\"_ _7\"></span>ty<span class=\"_ _2\"></span>pe depending on<span class=\"_ _6b\"> </span>the h<span class=\"_ _1\"></span>aircuts determined by <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nternal p<span class=\"_ _1\"></span>olicy. These <span class=\"_ _1\"></span>collaterals are revie<span class=\"_ _1\"></span>wed periodicall<span class=\"_ _1\"></span>y by Management b<span class=\"_ _1\"></span>oth in te<span class=\"_ _1\"></span>rms of exposure to the<span class=\"_ _6b\"> </span>Bank and the Group and<span class=\"_ _1\"></span> also to ensure the validity and enforceability of the securi<span class=\"_ _1\"></span>ty taken under default events. Estimates of fair value<span class=\"_ _6b\"> </span>are <span class=\"_ _9\"></span>also <span class=\"_ _9\"></span>updated <span class=\"_ _8\"></span>periodically <span class=\"_ _9\"> </span>together <span class=\"_ _9\"> </span>with <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>rev<span class=\"_ _2\"></span>iews. <span class=\"_ _9\"></span>Collateral <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>usually <span class=\"_ _9\"> </span>not <span class=\"_ _9\"></span>held <span class=\"_ _9\"></span>against <span class=\"_ _9\"></span>investment <span class=\"_ _8\"></span>securities, <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>n<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>such<span class=\"_ _6b\"> </span>collateral was held as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>types <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>collateral <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>than <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>(a) <span class=\"_ _2\"></span>shipping <span class=\"_ _2\"></span>mortgages <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>asis <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>ship <span class=\"_ _2\"></span>scrap <span class=\"_ _2\"></span>prices a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>provided o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>weekly bas<span class=\"_ _2\"></span>is by<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip b<span class=\"_ _2\"></span>roker b<span class=\"_ _2\"></span>ased on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>vessel <span class=\"_ _2\"></span>type, <span class=\"_ _2\"></span>size <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>cation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>vessel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>proper<span class=\"_ _2\"></span>ty<span class=\"_ _6b\"> </span>which <span class=\"_ _2\"></span>is di<span class=\"_ _2\"></span>sclosed at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>obtained <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>independent t<span class=\"_ _2\"></span>hird <span class=\"_ _2\"></span>party. <span class=\"_ _2\"></span>An <span class=\"_ _2\"></span>estimate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral <span class=\"_ _2\"></span>and o<span class=\"_ _2\"></span>ther<span class=\"_ _6b\"> </span>security enhancements held against fin<span class=\"_ _1\"></span>ancial assets is shown overleaf:<span class=\"_ _6b\"> </span><div class=\"t m0 h52 ff14 fs4 fca sc0 ls50 ws2c gs18\">Group \u2013 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"_ _1\"></span><span class=\"ff13 fs0 fc9 ls0 ws0\"> </span></div><div class=\"gs19\"><table class=\"s w140 he6\" id=\"_b0a79e08-3828-4aa9-9c5c-264cb03fa0d2\"><tr><td></td><td class=\"c x1d3 y144e w121 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y144e w141 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls52 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y144e w142 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls54 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y144e w143 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls55 ws14\">Net unco<span class=\"_ _2\"></span>vered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y144f w122 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1450 wa h5d\"><div class=\"t m0 x8c h51 y1f ff13 fs0 fcc sc0 ls46 ws2d\">Cash  </div></td><td class=\"c x1d9 y1450 w8 h5d\"><div class=\"t m0 x43 h51 y1f ff13 fs0 fcc sc0 ls51 ws0\">Proper<span class=\"_ _1\"></span>ty </div></td><td class=\"c x1da y1450 wa h5d\"><div class=\"t m0 x15 h51 y1f ff13 fs0 fcc sc0 ls49 ws0\">Guarantees </div></td><td class=\"c x1db y144f w144 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls53 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y144f w145 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls40 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1450 w8 h5d\"><div class=\"t m0 xcb h51 y1f ff13 fs0 fcc sc0 ls2f ws2e\">Total collateral </div></td><td class=\"c x1de y144f w146 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d8 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d9 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1da y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e0 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e1 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1dd y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e2 y1451 w92 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1452 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1453 w7 h12\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1 </div></td><td class=\"c x1df y1453 wa h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">418,452,531  </div></td><td class=\"c x1d8 y1453 wa h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,918,560  </div></td><td class=\"c x1d9 y1453 w8 h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">88,668,689  </div></td><td class=\"c x1da y1453 wa h12\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">118,558,199  </div></td><td class=\"c x1e0 y1453 w8 h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,500,000  </div></td><td class=\"c x1e1 y1453 wa h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">28,300,387  </div></td><td class=\"c x1dd y1453 w8 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">250,945,835  </div></td><td class=\"c x1e2 y1453 w92 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">167,506,696  </div></td></tr><tr><td class=\"c x1e3 y1454 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2 </div></td><td class=\"c x1df y1454 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">24,825,256  </div></td><td class=\"c x1d8 y1454 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1454 w8 h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">12,762,640  </div></td><td class=\"c x1da y1454 wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,362,797  </div></td><td class=\"c x1e0 y1454 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1454 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">986,463  </div></td><td class=\"c x1dd y1454 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">15,111,900  </div></td><td class=\"c x1e2 y1454 w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,713,356  </div></td></tr><tr><td class=\"c x1e3 y1455 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 3 </div></td><td class=\"c x1df y1455 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,962,729  </div></td><td class=\"c x1d8 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1455 w8 h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,372,013  </div></td><td class=\"c x1da y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1455 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1455 w8 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws36\">1,372,013  </div></td><td class=\"c x1e2 y1455 w92 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">8,590,716  </div></td></tr><tr><td></td><td class=\"c x1df y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">453,240,516  </div></td><td class=\"c x1d8 y1456 wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">7,918,560  </div></td><td class=\"c x1d9 y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">102,803,342  </div></td><td class=\"c x1da y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">119,920,996  </div></td><td class=\"c x1e0 y1456 w8 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws38\">7,500,000  </div></td><td class=\"c x1e1 y1456 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">29,286,850  </div></td><td class=\"c x1dd y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">267,429,748  </div></td><td class=\"c x1e2 y1456 w92 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">185,810,768  </div></td></tr><tr><td class=\"c x1e3 y1457 w7 h6\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls31 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1458 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws7\">- Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1459 w7 h6\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 1<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y1459 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,974,620 </div></td><td class=\"c x1d8 y1459 wa h6\"><div class=\"t m0 x18 h53 y1f ff13 fs0 fc9 sc0 ls30 ws0\">118,088<span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1d9 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1da y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e0 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e1 y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1dd y1459 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y1459 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,856,532 </div></td></tr><tr><td class=\"c x1e3 y145a w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 2<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145a wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1d8 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145a w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145a w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td></tr><tr><td class=\"c x1e3 y145b w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 3<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145b wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1d8 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145b w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145b w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td></tr><tr><td></td><td class=\"c x1df y145c wa h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,858,508 </div></td><td class=\"c x1d8 y145c wa h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls4e ws0\">118,088 </div></td><td class=\"c x1d9 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1da y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e0 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e1 y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1dd y145c w8 h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y145c w92 h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,740,420 </div></td></tr><tr><td class=\"c x1e3 y145d w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws3a\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y145e w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145e wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">160,915,485  </div></td><td class=\"c x1d8 y145e wa h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,028,477  </div></td><td class=\"c x1d9 y145e w8 h6\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">103,756,498  </div></td><td class=\"c x1da y145e wa h6\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,335,864  </div></td><td class=\"c x1e0 y145e w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145e wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145e w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">117,120,839  </div></td><td class=\"c x1e2 y145e w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">43,794,646  </div></td></tr><tr><td class=\"c x1e3 y145f w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145f wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">10,328,231  </div></td><td class=\"c x1d8 y145f wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,406,256  </div></td><td class=\"c x1d9 y145f w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,841,588  </div></td><td class=\"c x1da y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145f w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145f w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">10,247,844  </div></td><td class=\"c x1e2 y145f w92 h7\"><div class=\"t m0 xd4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws27\">80,387  </div></td></tr><tr><td></td><td class=\"c x1df y1460 wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">171,243,716  </div></td><td class=\"c x1d8 y1460 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,434,733  </div></td><td class=\"c x1d9 y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">106,598,086  </div></td><td class=\"c x1da y1460 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,335,864  </div></td><td class=\"c x1e0 y1460 w8 h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1460 wa h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">127,368,683  </div></td><td class=\"c x1e2 y1460 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">43,875,033  </div></td></tr><tr><td class=\"c x1e3 y1461 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls34 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1462 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1462 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">26,252,407  </div></td><td class=\"c x1d8 y1462 wa h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,658,459  </div></td><td class=\"c x1d9 y1462 w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,749,869  </div></td><td class=\"c x1da y1462 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">750,851  </div></td><td class=\"c x1e0 y1462 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1462 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1462 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,159,179  </div></td><td class=\"c x1e2 y1462 w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,093,228  </div></td></tr><tr><td class=\"c x1e3 y1463 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1463 wa h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">424,254  </div></td><td class=\"c x1d8 y1463 wa h6\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">189,265  </div></td><td class=\"c x1d9 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1463 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws39\">189,265  </div></td><td class=\"c x1e2 y1463 w92 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">234,989  </div></td></tr><tr><td></td><td class=\"c x1df y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">26,676,661  </div></td><td class=\"c x1d8 y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,847,724  </div></td><td class=\"c x1d9 y1464 w8 h8\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">1,749,869  </div></td><td class=\"c x1da y1464 wa h8\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws1a\">750,851  </div></td><td class=\"c x1e0 y1464 w8 h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1464 wa h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1464 w8 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,348,444  </div></td><td class=\"c x1e2 y1464 w92 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,328,217  </div></td></tr></table></div>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024<table class=\"s w147 he7\" id=\"_a643f974-8ba2-4a0a-a88f-519cacdc58a8\"><tr><td></td><td class=\"c x1d3 y1465 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1465 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1465 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1465 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1466 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1467 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1467 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1467 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1466 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1466 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1467 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1466 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y1468 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1469 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146a w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y146a wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 379,138,523  </div></td><td class=\"c x1d8 y146a wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,353,744  </div></td><td class=\"c x1d9 y146a w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y146a wa h12\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,054,424  </div></td><td class=\"c x1e0 y146a w8 h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146a wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,864,560  </div></td><td class=\"c x1dd y146a w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 233,935,049  </div></td><td class=\"c x1e2 y146a w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 145,203,474  </div></td></tr><tr><td class=\"c x1e3 y146b w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y146b wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x1d8 y146b wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 477,023  </div></td><td class=\"c x1d9 y146b w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y146b wa h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,379,907  </div></td><td class=\"c x1e0 y146b w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146b wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">640,588  </div></td><td class=\"c x1dd y146b w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,561,187  </div></td><td class=\"c x1e2 y146b w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,730,802  </div></td></tr><tr><td class=\"c x1e3 y146c w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y146c wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x1d8 y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1d9 y146c w8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y146c w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146c wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146c w8 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y146c w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,435,764  </div></td></tr><tr><td></td><td class=\"c x1df y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x1d8 y146d wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,830,767  </div></td><td class=\"c x1d9 y146d w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 113,434,331  </div></td><td class=\"c x1e0 y146d w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146d wa h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 40,505,148  </div></td><td class=\"c x1dd y146d w8 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 257,746,338  </div></td><td class=\"c x1e2 y146d w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 187,370,040  </div></td></tr><tr><td class=\"c x1e3 y146e w7 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146f w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y146f wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 116,811,990  </div></td><td class=\"c x1d8 y146f wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y146f wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y146f w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146f wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y146f w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 45,848,004  </div></td></tr><tr><td class=\"c x1e3 y1470 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1470 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1470 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1470 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1470 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1470 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1470 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1470 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1470 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1471 w7 h8\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1472 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x1d8 y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1472 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1472 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1472 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 48,767,651  </div></td></tr><tr><td class=\"c x1e3 y1473 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1473 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,778,944  </div></td><td class=\"c x1d8 y1473 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1473 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1473 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1473 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1473 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr><tr><td class=\"c x1e3 y1474 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1474 w8 h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1474 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1474 w8 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1474 w92 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td></td><td class=\"c x1df y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x1d8 y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1475 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1475 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1475 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1475 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w14d he8\" id=\"_8cc5cb48-7b1b-49be-8eea-e70352d6837a\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">P<span class=\"ls7\">ro</span>perty </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,<span class=\"ls2\">028</span> </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,668,689 </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">38,799,421 </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">142,886,670 </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">478,970,<span class=\"ls2\">358</span> </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,762,640 </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">564<span class=\"ls0\"> </span></div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,763,204 </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,906,388 </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,<span class=\"ls2\">970</span> </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,214,<span class=\"ls2\">957</span> </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,<span class=\"ls2\">590</span> </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,803,342 </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">38,799,985 </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,021,887 </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">496,091,<span class=\"ls2\">703</span> </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,028,477 </div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,756,498 </div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">114,571,570 </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,391,383 </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,406,256 </div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,841,588 </div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,247,844 </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">80,387 </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,434,733 </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,598,086 </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">124,819,414 </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,471,770 </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,<span class=\"ls2\">407</span> </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,658,459 </div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,159,179 </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,093,<span class=\"ls2\">228</span> </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">424,254<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">234,989<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,847,724 </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,348,444 </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,328,217 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w147 he8\" id=\"_f53f8e53-717a-4efa-bbbc-1d30faeb53b5\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,705,226  </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,675,147  </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 121,195,835  </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 365,778,794  </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 474,510  </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 450,000  </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 19,988,179  </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,427,504  </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,635,996  </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,179,736  </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,125,147  </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 142,434,116  </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 390,842,294  </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,236,111  </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,272,125  </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 28,191,772  </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr></table>Offsetting financial assets a<span class=\"_ _1\"></span>nd financial liab<span class=\"_ _1\"></span>ilities<span class=\"_ _6b\"> </span>With <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>exception <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>cash <span class=\"_ _8\"></span>collateral, <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>disclosed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>this <span class=\"_ _9\"></span>Note <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>Notes <span class=\"_ _9\"> </span><span class=\"ls2\">33 <span class=\"_ _9\"></span></span>and <span class=\"_ _4\"></span><span class=\"ls2\">35</span>,<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>do <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>carry <span class=\"_ _8\"></span>financial<span class=\"_ _6b\"> </span>instruments <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>subj<span class=\"_ _2\"></span>ect <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>offsetting <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Statements <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>Position. <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>legally <span class=\"_ _4\"></span>enforceabl<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>right <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>offset such <span class=\"_ _2\"></span>collaterals against <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective facilities fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the co<span class=\"_ _2\"></span>llateral <span class=\"_ _2\"></span>is taken <span class=\"_ _2\"></span>under d<span class=\"_ _2\"></span>efault events. <span class=\"_ _2\"></span>At <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>202<span class=\"ls0\">4, all financial assets and respective collaterals<span class=\"_ _1\"></span> are disclosed separately in the Financial Statements without any offsetting<span class=\"_ _2\"></span>.<span class=\"_ _6b\"> </span></span>Concentration of cred<span class=\"_ _2\"></span>it risk<span class=\"_ _6b\"> </span>The Group has es<span class=\"_ _1\"></span>tablished policies requiring limits on counterp<span class=\"_ _1\"></span>arties and countries, and controls in re<span class=\"_ _1\"></span>lation to concentration to specific<span class=\"_ _6b\"> </span>sectors and industries, thus ensuring<span class=\"_ _1\"></span> more diversified on- and off<span class=\"_ _2\"></span>-balance shee<span class=\"_ _1\"></span>t lending portfolios.<span class=\"_ _6b\"> </span>Single-name <span class=\"_ _7\"></span>count<span class=\"_ _2\"></span>erparty <span class=\"_ _7\"></span>limits follow the<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>rudential <span class=\"_ _7\"></span>rules emanating <span class=\"_ _7\"></span>from the <span class=\"_ _1\"></span>Capital <span class=\"_ _7\"></span>Re<span class=\"_ _2\"></span>quirements <span class=\"_ _7\"></span>Regulation whi<span class=\"_ _1\"></span>ch apply <span class=\"_ _7\"></span>maximum<span class=\"_ _6b\"> </span>limits for <span class=\"_ _2\"></span>large exposures. A <span class=\"_ _2\"></span>large <span class=\"_ _2\"></span>exposure is <span class=\"_ _2\"></span>defined as a <span class=\"_ _2\"></span>consolidated exposure <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>a single entity <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>an economic <span class=\"_ _2\"></span>group th<span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>exceeds<span class=\"_ _6b\"> </span>10% <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>bank's <span class=\"_ _7\"></span>regulatory <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>apital. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>maximum <span class=\"_ _7\"></span>limit <span class=\"_ _1\"></span>for <span class=\"_ _7\"></span>non<span class=\"_ _2\"></span>-institutions <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>25% <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>regulatory <span class=\"_ _1\"></span>capital. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>max<span class=\"_ _2\"></span>imum <span class=\"_ _3c\"></span>limit <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>institutions<span class=\"_ _6b\"> </span>is 25% <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>regulatory capital o<span class=\"_ _2\"></span>r EUR150 <span class=\"_ _2\"></span>million whichever <span class=\"_ _2\"></span>is the <span class=\"_ _2\"></span>higher. Where <span class=\"_ _2\"></span>the amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>EUR150 millio<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>is higher <span class=\"_ _2\"></span>than 25% <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>bank\u2019s <span class=\"_ _4\"></span>regulatory <span class=\"_ _8\"></span>capital, <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>reasonable <span class=\"_ _4\"></span>limit <span class=\"_ _8\"></span>shall <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>determined <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>which <span class=\"_ _8\"></span>however <span class=\"_ _8\"></span>shall <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>exceed <span class=\"_ _8\"></span>100% <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>regu<span class=\"_ _1\"></span>lat<span class=\"_ _2\"></span><span class=\"ff1\">o<span class=\"_ _2\"></span>ry<span class=\"_ _6b\"> </span></span>capital. <span class=\"_ _2\"></span>It <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>ust <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>noted <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>further <span class=\"_ _4\"></span>prudential <span class=\"_ _2\"></span>rule<span class=\"_ _2\"></span>-<span class=\"ls3\">of</span>-thumb <span class=\"_ _2\"></span>followed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>large <span class=\"_ _2\"></span>ex<span class=\"_ _2\"></span>posures <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>initial <span class=\"_ _2\"></span>lending<span class=\"_ _6b\"> </span>limits for new counterp<span class=\"_ _1\"></span>arties are usually set at a much lower level<span class=\"_ _1\"></span> than the Group\u2019s leg<span class=\"_ _1\"></span>al lending limit. These limits might <span class=\"ff1\">either remain<span class=\"_ _6b\"> </span></span>at <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>original <span class=\"_ _4\"></span>level, <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>ongoing <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>research <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>name, <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>build <span class=\"_ _4\"></span>up<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">towards <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>legal <span class=\"_ _4\"></span>lending <span class=\"_ _4\"></span>limit <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>grad<span class=\"_ _2\"></span>ual<span class=\"_ _6b\"> </span></span>manner, as the knowledge of the counterpart<span class=\"_ _1\"></span>y by the Bank consolidates through time.<span class=\"_ _6b\"> </span>Concentration r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>geographical <span class=\"_ _2\"></span>region <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>monitored <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>BC<span class=\"_ _2\"></span>C <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>supervised <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>BRC. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>monitors <span class=\"_ _2\"></span>concentration<span class=\"_ _4\"></span>s <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>credit risk b<span class=\"_ _1\"></span>y geographic <span class=\"_ _1\"></span>location based on <span class=\"_ _1\"></span>the exposure <span class=\"_ _1\"></span>country of the borrower <span class=\"_ _1\"></span>(\u201ccountry <span class=\"_ _1\"></span>risk\u201d). Country risk refers <span class=\"_ _1\"></span>to ris<span class=\"ff1\">k<span class=\"_ _2\"></span>s as<span class=\"_ _1\"></span>sociated<span class=\"_ _6b\"> </span></span>with <span class=\"_ _1\"></span>the e<span class=\"_ _1\"></span>conomic, social <span class=\"_ _7\"></span>and political <span class=\"_ _1\"></span>environment <span class=\"_ _7\"></span>of the obligor\u2019s <span class=\"_ _7\"></span>exposure country. A<span class=\"_ _1\"></span> compone<span class=\"_ _1\"></span>nt of <span class=\"_ _1\"></span>country <span class=\"_ _7\"></span>risk is <span class=\"_ _1\"></span>transfe<span class=\"_ _2\"></span><span class=\"ff1\">r ris<span class=\"_ _1\"></span>k which<span class=\"_ _6b\"> </span></span>arises <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>borrower\u2019s <span class=\"_ _4\"></span>obligation <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>denominated<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>respective <span class=\"_ _2\"></span>local <span class=\"_ _4\"></span>currency. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>currency <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span><span class=\"ff1\">the <span class=\"_ _4\"></span>obligation <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>become<span class=\"_ _6b\"> </span></span>unavailable to the <span class=\"_ _2\"></span>borrower regardless of <span class=\"_ _2\"></span>its particular <span class=\"_ _2\"></span>condition. The policy go<span class=\"_ _2\"></span>verning country risk <span class=\"_ _2\"></span>concentration defines a<span class=\"_ _4\"></span> ceiling <span class=\"_ _2\"></span><span class=\"ff3\">\u2013</span> i<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span>terms <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>percentage <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _2\"></span>Ow<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>Funds <span class=\"_ _8\"></span>\u2013<span class=\"ff1\"> <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>each <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ndividual <span class=\"_ _2\"></span>country <span class=\"_ _4\"></span>exposure, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>is<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>linked <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>rati<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>granted <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>each<span class=\"_ _6b\"> </span></span>country by <span class=\"_ _1\"></span>international <span class=\"_ _1\"></span>rating <span class=\"_ _1\"></span>agencies. The <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>eiling <span class=\"_ _1\"></span>increases <span class=\"_ _1\"></span>(up to a <span class=\"_ _1\"></span>maximum <span class=\"_ _1\"></span>of 100% <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e Bank\u2019s <span class=\"_ _1\"></span>Own Fun<span class=\"_ _1\"></span>ds for <span class=\"_ _1\"></span>investme<span class=\"ff1\">nt grade<span class=\"_ _6b\"> </span></span>countries) <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>rating <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ountry. <span class=\"_ _3c\"></span>As for <span class=\"_ _3c\"></span>single-nam<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>limits, <span class=\"_ _1\"></span>country <span class=\"_ _7\"></span>limits <span class=\"_ _7\"></span>do <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>automatically <span class=\"_ _1\"></span>increase <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>pre-<span class=\"_ _2\"></span>defined <span class=\"_ _3c\"></span>ce<span class=\"_ _2\"></span>iling,<span class=\"_ _6b\"> </span>as th<span class=\"_ _2\"></span>e initial <span class=\"_ _2\"></span>assessment <span class=\"_ _2\"></span>is based<span class=\"_ _2\"></span> on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>country\u2019s specific <span class=\"_ _2\"></span>economic, <span class=\"_ _2\"></span>financial a<span class=\"_ _2\"></span>nd political<span class=\"_ _2\"></span> risk <span class=\"_ _2\"></span>conditions. Grou<span class=\"_ _2\"></span>p entitie<span class=\"_ _4\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>put forward<span class=\"_ _6b\"> </span></span>their business requests and co<span class=\"_ _2\"></span>unterparty approval requests to <span class=\"_ _2\"></span>the Group Risk Management function <span class=\"_ _2\"></span>following a thorough review from<span class=\"_ _6b\"> </span>the local risk managers.<span class=\"_ _6b\"> </span>Concentration ri<span class=\"_ _1\"></span>sk by s<span class=\"_ _1\"></span>ector is <span class=\"_ _1\"></span>mitigated by <span class=\"_ _1\"></span>the particular n<span class=\"_ _1\"></span>ature of th<span class=\"_ _1\"></span>e Group\u2019s<span class=\"_ _1\"></span> business, i.e. <span class=\"_ _1\"></span>a specialised<span class=\"_ _1\"></span> trade finance <span class=\"ff1\">institution with<span class=\"_ _6b\"> </span></span>a focus on <span class=\"_ _1\"></span>emerging <span class=\"_ _1\"></span>markets. A signi<span class=\"_ _1\"></span>ficant portion of <span class=\"_ _1\"></span>the Bank\u2019s e<span class=\"_ _1\"></span>xposure relates <span class=\"_ _1\"></span>to banks\u2019 ri<span class=\"_ _1\"></span>sk, located <span class=\"_ _1\"></span>in a n<span class=\"_ _1\"></span>um<span class=\"_ _2\"></span><span class=\"ff1\">ber of <span class=\"_ _1\"></span>geographies and<span class=\"_ _6b\"> </span></span>hence div<span class=\"_ _2\"></span>ersified by <span class=\"_ _2\"></span>virtue <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>country <span class=\"_ _2\"></span>limit policy <span class=\"_ _2\"></span>specified <span class=\"_ _2\"></span>in t<span class=\"_ _2\"></span>he above <span class=\"_ _2\"></span>paragraph, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>usually <span class=\"_ _2\"></span>guarantee/confirm the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>payment<span class=\"_ _6b\"> </span>risk <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>importers <span class=\"_ _5\"> </span>under <span class=\"_ _9\"> </span>international <span class=\"_ _9\"> </span>trad<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>finance <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>perations. <span class=\"_ _9\"> </span>Exposure <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>particular <span class=\"_ _9\"> </span>secto<span class=\"_ _2\"></span>rs  is<span class=\"_ _1\"></span> <span class=\"_ _9\"> </span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _9\"> </span>indirectly <span class=\"_ _9\"> </span>throu<span class=\"_ _2\"></span>gh<span class=\"_ _6b\"> </span>monitoring <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>trends <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>underlying <span class=\"_ _8\"></span>commo<span class=\"_ _2\"></span>ditie<span class=\"_ _1\"></span>s. <span class=\"_ _8\"></span>Exposure <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>corporate <span class=\"_ _8\"></span>entities <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>many <span class=\"_ _9\"></span>cases <span class=\"_ _8\"></span>consists <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>bridge <span class=\"_ _8\"></span>finan<span class=\"_ _4\"></span>cing<span class=\"_ _6b\"> </span>towards a sale of goods/commodities which will eventually settle f<span class=\"_ _2\"></span>rom receivables generated from <span class=\"_ _2\"></span>the buyers of goods, bank letters <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>credit, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>even <span class=\"_ _2\"></span>settled directly <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>customer. <span class=\"_ _2\"></span>Depending <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>sector <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>an o<span class=\"_ _2\"></span>verall se<span class=\"_ _2\"></span>ctor <span class=\"_ _2\"></span>limit might <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>assign<span class=\"_ _4\"></span>ed by <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>BCC, <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>such <span class=\"_ _1\"></span>limits <span class=\"_ _7\"></span>being re<span class=\"_ _1\"></span>viewed <span class=\"_ _1\"></span>regularly. <span class=\"_ _7\"></span>These in<span class=\"_ _1\"></span>clude <span class=\"_ _1\"></span>specialised <span class=\"_ _7\"></span>sectors such <span class=\"_ _7\"></span>as ship<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>demolition <span class=\"_ _7\"></span>financing, which <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>llateralised<span class=\"_ _6b\"> </span>through a mortgage on each vessel financed, and real estate project financing<span class=\"_ _1\"></span>, which is collateralised by a mortgage over pro<span class=\"_ _2\"></span>perty.<span class=\"_ _6b\"> </span>As <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>carries out <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>counterparties <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>emerging <span class=\"_ _2\"></span>markets, <span class=\"_ _2\"></span>there <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>certain <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>factors <span class=\"_ _2\"></span>which are <span class=\"_ _2\"></span>particu<span class=\"_ _2\"></span>lar <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>suc<span class=\"_ _2\"></span>h<span class=\"_ _6b\"> </span>activities, and which require care<span class=\"_ _2\"></span>ful consideration by prospective investors since <span class=\"_ _2\"></span>they are not usually <span class=\"_ _2\"></span>associated with<span class=\"_ _2\"></span> activities in <span class=\"_ _2\"></span>more<span class=\"_ _6b\"> </span>developed marke<span class=\"_ _1\"></span>ts. Such exposure <span class=\"_ _1\"></span>relates to <span class=\"_ _1\"></span>the risks <span class=\"_ _1\"></span>of major politi<span class=\"_ _1\"></span>cal and economic ch<span class=\"_ _1\"></span>anges including <span class=\"_ _1\"></span>but not <span class=\"_ _1\"></span>limited to, higher price<span class=\"_ _6b\"> </span>volatility, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>effect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>control <span class=\"_ _2\"></span>regulations <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risks <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>expropriation, <span class=\"_ _4\"></span>nationalisat<span class=\"_ _2\"></span>ion <span class=\"_ _4\"></span>and/or <span class=\"_ _4\"></span>confiscation <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>assets. <span class=\"_ _8\"></span>The<span class=\"_ _6b\"> </span>ineffectiveness <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>legal <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>j<span class=\"_ _2\"></span>udicial <span class=\"_ _2\"></span>systems <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>some <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>emerging <span class=\"_ _4\"></span>markets, <span class=\"_ _2\"></span>including <span class=\"_ _4\"></span>those <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>which <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>carr<span class=\"_ _4\"></span>ying <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>ut<span class=\"_ _6b\"> </span>activities, may pose difficulties for the<span class=\"_ _1\"></span> Group in preserving its legal rights.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>BCC <span class=\"_ _2\"></span>approves <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>untry limit<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>after <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span>esented <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>analysis <span class=\"_ _4\"></span>covering <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>political <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>eco<span class=\"_ _2\"></span>nomic <span class=\"_ _2\"></span>situations <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>each <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the countries to which a limit is issued.<span class=\"_ _6b\"> </span>The following are the Group\u2019s and Bank\u2019s region concentrations:<table class=\"s w14e he9\" id=\"_bd96b3b4-3857-4edf-8db7-77b6762fca13\"><tr><td></td><td class=\"c x1e5 y1487 w95 h12\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td></td><td class=\"c x1e6 y1487 w95 h12\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x1e5 y1488 w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e7 y1488 w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y1488 w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y1488 w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e9 y1489 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balances wi<span class=\"_ _1\"></span>th the <span class=\"_ _1\"></span>Central Bank <span class=\"_ _1\"></span>of Malta, treasur<span class=\"_ _1\"></span>y bill<span class=\"_ _1\"></span>s and <span class=\"_ _1\"></span>cash </div></td><td class=\"c x1e5 y148a w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e7 y148a w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1e6 y148a w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1e8 y148a w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x1e9 y148b w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y148b w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1e7 y148b w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x1e6 y148b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x1e8 y148b w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td></td><td class=\"c x1e5 y148c w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1e7 y148c w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x1e6 y148c w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x1e8 y148c w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x1e9 y148d w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y148e w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y148e w6e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,384,609  </div></td><td class=\"c x1e7 y148e w6d h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,503,975 <span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y148e w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y148e w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y148f w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y148f w6e h7\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,050,557 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y148f w6d h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">132,814,796<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y148f w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y148f w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y1490 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1490 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,364,700 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y1490 w6d h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,490,373<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y1490 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y1490 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y1491 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Commonwealth of Independent States (CIS) region</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1491 w6e h7\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,097,445 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y1491 w6d h7\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,083,995<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y1491 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y1491 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y1492 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">North and South America</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1492 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 107,885,883  </div></td><td class=\"c x1e7 y1492 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,029,071  </div></td><td class=\"c x1e6 y1492 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y1492 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y1493 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">South Asia</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1493 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,694,949  </div></td><td class=\"c x1e7 y1493 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,822,026  </div></td><td class=\"c x1e6 y1493 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y1493 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y1494 w94 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1494 w6e h12\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,318,259 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y1494 w6d h12\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,989,062 <span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y1494 w6d h12\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y1494 w6e h12\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y1495 w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x1e7 y1495 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x1e6 y1495 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y1495 w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y1496 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y1497 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1497 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,107,040  </div></td><td class=\"c x1e7 y1497 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,465,207 </div></td><td class=\"c x1e6 y1497 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,110,824  </div></td><td class=\"c x1e8 y1497 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,394,650  </div></td></tr><tr><td class=\"c x1e9 y1498 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y1498 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,234,415  </div></td><td class=\"c x1e7 y1498 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,060,051  </div></td><td class=\"c x1e6 y1498 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,236,272  </div></td><td class=\"c x1e8 y1498 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,060,051  </div></td></tr><tr><td class=\"c x1e9 y1499 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y1499 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,491,295 </div></td><td class=\"c x1e7 y1499 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,992,094 </div></td><td class=\"c x1e6 y1499 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,355,390  </div></td><td class=\"c x1e8 y1499 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,863,372 </div></td></tr><tr><td class=\"c x1e9 y149a w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">North and South America</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y149a w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,417,956  </div></td><td class=\"c x1e7 y149a w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">48,271,294 </div></td><td class=\"c x1e6 y149a w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,616,446  </div></td><td class=\"c x1e8 y149a w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,890,931  </div></td></tr><tr><td class=\"c x1e9 y149b w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">South Asia</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y149b w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,145,536  </div></td><td class=\"c x1e7 y149b w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,779,626 </div></td><td class=\"c x1e6 y149b w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,908,550  </div></td><td class=\"c x1e8 y149b w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y149c w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y149c w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,620,502  </div></td><td class=\"c x1e7 y149c w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,889,120 </div></td><td class=\"c x1e6 y149c w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,620,501  </div></td><td class=\"c x1e8 y149c w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,889,120  </div></td></tr><tr><td></td><td class=\"c x1e5 y149d w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x1e7 y149d w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x1e6 y149d w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x1e8 y149d w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x1e9 y149e w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y149f w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y149f w6e h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 184,210,631 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y149f w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">171,257,671<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y149f w6d h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 376,308,520 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y149f w6e h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">308,392,051<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y14a0 w94 h8\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"><span class=\"ff5\"> </span></span></span></div></td><td class=\"c x1e5 y14a0 w6e h8\"><div class=\"t m0 xb3 hc y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 19,902,258 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14a0 w6d h8\"><div class=\"t m0 x56 hc y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 2,265,041 <span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14a0 w6d h8\"><div class=\"t m0 xb3 hc y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 19,429,911 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14a0 w6e h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14a1 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14a1 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 95,028,931 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14a1 w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">127,422,992<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14a1 w6d h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 97,801,197 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14a1 w6e h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">80,245,938<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x1e9 y14a2 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">North and South America</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14a2 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 48,058,718  </div></td><td class=\"c x1e7 y14a2 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,254,952 </div></td><td class=\"c x1e6 y14a2 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,585,065  </div></td><td class=\"c x1e8 y14a2 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,916,955  </div></td></tr><tr><td class=\"c x1e9 y14a3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">South Asia</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14a3 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 75,657,310  </div></td><td class=\"c x1e7 y14a3 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,700,963 </div></td><td class=\"c x1e6 y14a3 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,435,683  </div></td><td class=\"c x1e8 y14a3 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 118,902,701  </div></td></tr><tr><td class=\"c x1e9 y14a4 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14a4 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,545,603 <span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14a4 w6d h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,075,104<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14a4 w6d h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,030,086 <span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14a4 w6e h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,326,266 <span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14a5 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x1e7 y14a5 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 427,976,723  </div></td><td class=\"c x1e6 y14a5 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x1e8 y14a5 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x1e9 y14a6 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit o<span class=\"_ _1\"></span>r loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14a7 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14a7 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e7 y14a7 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x1e6 y14a7 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e8 y14a7 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td></td><td class=\"c x1e5 y14a8 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e7 y14a8 w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x1e6 y14a8 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1e8 y14a8 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x1e9 y14a9 w96 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through oth<span class=\"_ _1\"></span>er comprehensive income<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14aa w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14aa w6e h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x1e7 y14aa w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14aa w6d h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14aa w6e h6\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14ab w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x1e7 y14ab w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x1e6 y14ab w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x1e8 y14ab w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x1e9 y14ac w94 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14ad w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14ad w6e h7\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">41<span class=\"ls0\">,</span>294<span class=\"ls0\">,</span>459<span class=\"ff5 ls0\"> </span></div></td><td class=\"c x1e7 y14ad w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14ad w6d h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">137<span class=\"ls0\">,</span>467<span class=\"ls0\">,</span>852<span class=\"ff5 ls0\"> </span></div></td><td class=\"c x1e8 y14ad w6e h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14ae w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x1e7 y14ae w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x1e6 y14ae w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x1e8 y14ae w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x1e9 y14af w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14b0 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b0 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,455,729 </div></td><td class=\"c x1e7 y14b0 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14b0 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14b0 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1e5 y14b1 w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,455,729 <span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14b1 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14b1 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14b1 w6e h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14b2 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14b3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b3 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,451,784 </div></td><td class=\"c x1e7 y14b3 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,960,857 </div></td><td class=\"c x1e6 y14b3 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,451,784  </div></td><td class=\"c x1e8 y14b3 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,964,911 </div></td></tr><tr><td class=\"c x1e9 y14b4 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y14b4 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">234,990 </div></td><td class=\"c x1e7 y14b4 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14b4 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 234,990  </div></td><td class=\"c x1e8 y14b4 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14b5 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">989,887 </div></td><td class=\"c x1e7 y14b5 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">667,641 </div></td><td class=\"c x1e6 y14b5 w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 989,887  </div></td><td class=\"c x1e8 y14b5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">667,641 </div></td></tr><tr><td></td><td class=\"c x1e5 y14b6 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1e7 y14b6 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498 </div></td><td class=\"c x1e6 y14b6 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1e8 y14b6 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,632,552 </div></td></tr><tr><td class=\"c x1e9 y14b7 w94 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14b8 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Europe</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14b8 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,430,541  </div></td><td class=\"c x1e7 y14b8 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 77,398,295  </div></td><td class=\"c x1e6 y14b8 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,708,465  </div></td><td class=\"c x1e8 y14b8 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 77,398,146  </div></td></tr><tr><td class=\"c x1e9 y14b9 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls15\">Sub<span class=\"ls0\">-Saharan Africa</span></span><span class=\"ls15\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x1e5 y14b9 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,598,557  </div></td><td class=\"c x1e7 y14b9 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,149,384  </div></td><td class=\"c x1e6 y14b9 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,368,101  </div></td><td class=\"c x1e8 y14b9 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,573,654  </div></td></tr><tr><td class=\"c x1e9 y14ba w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Middle East and North Africa (MENA)</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14ba w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,354,816  </div></td><td class=\"c x1e7 y14ba w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,657,763  </div></td><td class=\"c x1e6 y14ba w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,354,816  </div></td><td class=\"c x1e8 y14ba w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,657,763  </div></td></tr><tr><td class=\"c x1e9 y14bb w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Others</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14bb w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,859,802 </div></td><td class=\"c x1e7 y14bb w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e6 y14bb w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,859,802 </div></td><td class=\"c x1e8 y14bb w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1e5 y14bc w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x1e7 y14bc w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x1e6 y14bc w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1e8 y14bc w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>The following <span class=\"ff3\">are the Group\u2019s and Bank\u2019s</span> sector concentrations: <table class=\"s w14e hea\" id=\"_af66140b-5a76-4f4a-8ef8-67e8497f2aad\"><tr><td></td><td class=\"c x1e5 y14bd w95 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td></td><td class=\"c x1e6 y14bd w95 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x1e5 y14be w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e7 y14be w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e6 y14be w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e8 y14be w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14bf w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balances wi<span class=\"_ _1\"></span>th the <span class=\"_ _1\"></span>Central Bank <span class=\"_ _1\"></span>of Malta, treasur<span class=\"_ _1\"></span>y bill<span class=\"_ _1\"></span>s and <span class=\"_ _1\"></span>cash </div></td><td class=\"c x1e5 y14c0 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e7 y14c0 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e6 y14c0 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x1e8 y14c0 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14c1 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14c1 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1e7 y14c1 w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,007,716 </div></td><td class=\"c x1e6 y14c1 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x1e8 y14c1 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">128,994,789 </div></td></tr><tr><td class=\"c x1e9 y14c2 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14c2 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e7 y14c2 w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,184,501<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14c2 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14c2 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,184,501 </div></td></tr><tr><td></td><td class=\"c x1e5 y14c3 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14c3 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14c3 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14c3 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14c4 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14c5 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14c5 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,559,108  </div></td><td class=\"c x1e7 y14c5 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 61,161,310 </div></td><td class=\"c x1e6 y14c5 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c5 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c6 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Shipping and transportation </span></div></td><td class=\"c x1e5 y14c6 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,448,375  </div></td><td class=\"c x1e7 y14c6 w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 177,596  </div></td><td class=\"c x1e6 y14c6 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c6 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c7 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14c7 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,196,870  </div></td><td class=\"c x1e7 y14c7 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,773,889 </div></td><td class=\"c x1e6 y14c7 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c7 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c8 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14c8 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 265,927,532  </div></td><td class=\"c x1e7 y14c8 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 94,067,479  </div></td><td class=\"c x1e6 y14c8 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c8 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e9 y14c9 w94 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14c9 w6e h8\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 74,664,517  </div></td><td class=\"c x1e7 y14c9 w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,553,024 </div></td><td class=\"c x1e6 y14c9 w6d h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e8 y14c9 w6e h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1e5 y14ca w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14ca w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 274,733,298 <span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14ca w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14ca w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14cb w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14cc w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14cc w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x1e7 y14cc w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x1e6 y14cc w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x1e8 y14cc w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td></td><td class=\"c x1e5 y14cd w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14cd w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14cd w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14cd w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14ce w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14cf w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14cf w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 172,460,053  </div></td><td class=\"c x1e7 y14cf w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 193,753,742  </div></td><td class=\"c x1e6 y14cf w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,482,936  </div></td><td class=\"c x1e8 y14cf w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,845,467  </div></td></tr><tr><td class=\"c x1e9 y14d0 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Shipping and transportation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 773,993  </div></td><td class=\"c x1e7 y14d0 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 388,528  </div></td><td class=\"c x1e6 y14d0 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 773,993  </div></td><td class=\"c x1e8 y14d0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 388,528  </div></td></tr><tr><td class=\"c x1e9 y14d1 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d1 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,253,079  </div></td><td class=\"c x1e7 y14d1 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 106,561,751  </div></td><td class=\"c x1e6 y14d1 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 75,210,465  </div></td><td class=\"c x1e8 y14d1 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,001,030  </div></td></tr><tr><td class=\"c x1e9 y14d2 w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d2 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 61,524,590  </div></td><td class=\"c x1e7 y14d2 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 41,543,071  </div></td><td class=\"c x1e6 y14d2 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 407,176,546  </div></td><td class=\"c x1e8 y14d2 w6e h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 320,569,034  </div></td></tr><tr><td class=\"c x1e9 y14d3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities </span></div></td><td class=\"c x1e5 y14d3 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 48,198,247  </div></td><td class=\"c x1e7 y14d3 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 54,487,870  </div></td><td class=\"c x1e6 y14d3 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83,877,553  </div></td><td class=\"c x1e8 y14d3 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 82,460,317  </div></td></tr><tr><td class=\"c x1e9 y14d4 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14d4 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,873,820  </div></td><td class=\"c x1e7 y14d4 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14d4 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,881,988  </div></td><td class=\"c x1e8 y14d4 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14d5 w94 h12\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14d5 w6e h12\"><div class=\"t m0 xb3 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 32,319,669  </div></td><td class=\"c x1e7 y14d5 w6d h12\"><div class=\"t m0 xb3 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 31,241,761  </div></td><td class=\"c x1e6 y14d5 w6d h12\"><div class=\"t m0 xb3 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> 13,186,981  </div></td><td class=\"c x1e8 y14d5 w6e h12\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">9,519,535 </div></td></tr><tr><td></td><td class=\"c x1e5 y14d6 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x1e7 y14d6 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 427,976,723 <span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14d6 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14d6 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14d7 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit o<span class=\"_ _1\"></span>r loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14d8 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14d8 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,829,862  </div></td><td class=\"c x1e7 y14d8 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,906,093  </div></td><td class=\"c x1e6 y14d8 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,829,862  </div></td><td class=\"c x1e8 y14d8 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,906,093  </div></td></tr><tr><td class=\"c x1e9 y14d9 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14d9 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td><td class=\"c x1e7 y14d9 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td><td class=\"c x1e6 y14d9 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td><td class=\"c x1e8 y14d9 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 52,357  </div></td></tr><tr><td></td><td class=\"c x1e5 y14da w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14da w6d h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,958,450 <span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14da w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14da w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,958,450 <span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14db w97 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through oth<span class=\"_ _1\"></span>er comprehensive income <span class=\"_ _2\"></span><span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14dc w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Shipping and transportation </span></div></td><td class=\"c x1e5 y14dc w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,811,929 </div></td><td class=\"c x1e7 y14dc w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,045,848 </div></td><td class=\"c x1e6 y14dc w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,811,929 </div></td><td class=\"c x1e8 y14dc w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,045,848 </div></td></tr><tr><td class=\"c x1e9 y14dd w94 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14dd w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,612,199 </div></td><td class=\"c x1e7 y14dd w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,136,046 </div></td><td class=\"c x1e6 y14dd w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,612,199 </div></td><td class=\"c x1e8 y14dd w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,136,046 </div></td></tr><tr><td class=\"c x1e9 y14de w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration<span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14de w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,830,556 </div></td><td class=\"c x1e7 y14de w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,083,201 </div></td><td class=\"c x1e6 y14de w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,830,556 </div></td><td class=\"c x1e8 y14de w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,083,201 </div></td></tr><tr><td></td><td class=\"c x1e5 y14df w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14df w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14df w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14df w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14e0 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14e1 w94 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14e1 w6e h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,638,926 </div></td><td class=\"c x1e7 y14e1 w6d h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e6 y14e1 w6d h12\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">112,812,319 </div></td><td class=\"c x1e8 y14e1 w6e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x1e9 y14e2 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Public administration </span></div></td><td class=\"c x1e5 y14e2 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,843,295 </div></td><td class=\"c x1e7 y14e2 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x1e6 y14e2 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,843,295 </div></td><td class=\"c x1e8 y14e2 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x1e9 y14e3 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14e3 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,812,238 </div></td><td class=\"c x1e7 y14e3 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1e6 y14e3 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,812,238 </div></td><td class=\"c x1e8 y14e3 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td></td><td class=\"c x1e5 y14e4 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14e4 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14e4 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14e4 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14e5 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14e6 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials </span></div></td><td class=\"c x1e5 y14e6 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,380,318 </div></td><td class=\"c x1e7 y14e6 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e6 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e6 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14e7 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade </span></div></td><td class=\"c x1e5 y14e7 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,161,848 </div></td><td class=\"c x1e7 y14e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e7 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14e8 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14e8 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,962 </div></td><td class=\"c x1e7 y14e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e8 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14e9 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities </span></div></td><td class=\"c x1e5 y14e9 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,262,063 </div></td><td class=\"c x1e7 y14e9 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14e9 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14e9 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e9 y14ea w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14ea w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,665,538 </div></td><td class=\"c x1e7 y14ea w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e6 y14ea w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e8 y14ea w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x1e5 y14eb w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,455,729 <span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14eb w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14eb w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14eb w6e h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x1e9 y14ec w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y14ed w94 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials </span></div></td><td class=\"c x1e5 y14ed w6e h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,889,307 </div></td><td class=\"c x1e7 y14ed w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,646,552 </div></td><td class=\"c x1e6 y14ed w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,889,307 </div></td><td class=\"c x1e8 y14ed w6e h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,646,552 </div></td></tr><tr><td class=\"c x1e9 y14ee w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade </span></div></td><td class=\"c x1e5 y14ee w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 637,417  </div></td><td class=\"c x1e7 y14ee w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 368,564  </div></td><td class=\"c x1e6 y14ee w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 637,417  </div></td><td class=\"c x1e8 y14ee w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 368,564  </div></td></tr><tr><td class=\"c x1e9 y14ef w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation </span></div></td><td class=\"c x1e5 y14ef w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,048,884  </div></td><td class=\"c x1e7 y14ef w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,317,133  </div></td><td class=\"c x1e6 y14ef w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,048,884  </div></td><td class=\"c x1e8 y14ef w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,321,187  </div></td></tr><tr><td class=\"c x1e9 y14f0 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities </span></div></td><td class=\"c x1e5 y14f0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 223,595  </div></td><td class=\"c x1e7 y14f0 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,714 </div></td><td class=\"c x1e6 y14f0 w6d h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 223,595  </div></td><td class=\"c x1e8 y14f0 w6e h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 130,714  </div></td></tr><tr><td class=\"c x1e9 y14f1 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services </span></div></td><td class=\"c x1e5 y14f1 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">877,458 </div></td><td class=\"c x1e7 y14f1 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">165,535 </div></td><td class=\"c x1e6 y14f1 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">877,458 </div></td><td class=\"c x1e8 y14f1 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">165,535 </div></td></tr><tr><td></td><td class=\"c x1e5 y14f2 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661<span class=\"ff1\"> </span></div></td><td class=\"c x1e7 y14f2 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498<span class=\"ff1\"> </span></div></td><td class=\"c x1e6 y14f2 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661<span class=\"ff1\"> </span></div></td><td class=\"c x1e8 y14f2 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,632,552<span class=\"ff1\"> </span></div></td></tr></table><table class=\"s w14f heb\" id=\"_8ad6a97b-b245-421f-aba9-60e68b827c74\"><tr><td></td><td class=\"c x1e5 y14f3 w95 h6\"><div class=\"t m0 x89 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group<span class=\"ff5 fc0\"> </span></div></td><td></td><td></td><td class=\"c x1e6 y14f3 w98 h6\"><div class=\"t m0 xc0 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14f4 w6e h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ff5 fc0 ls0\"> </span></div></td><td class=\"c x1e7 y14f4 w6d h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ff5 fc0 ls0\"> </span></div></td><td class=\"c x1e6 y14f4 w6d h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ff5 fc0 ls0\"> </span></div></td><td class=\"c x1e8 y14f4 w6b h7\"><div class=\"t m0 x1d hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ff5 fc0 ls0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14f5 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td class=\"c x1e5 y14f6 w6e h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x1e7 y14f6 w6d h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x1e6 y14f6 w6d h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x1e8 y14f6 w6b h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td class=\"c x1e9 y14f7 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Industrial raw materials</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14f7 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,661,188 </div></td><td class=\"c x1e7 y14f7 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,910,119 </div></td><td class=\"c x1e6 y14f7 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,661,188 </div></td><td class=\"c x1e8 y14f7 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,910,118 </div></td></tr><tr><td class=\"c x1e9 y14f8 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Wholesale and retail trade</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14f8 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,818,710  </div></td><td class=\"c x1e7 y14f8 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,178,153  </div></td><td class=\"c x1e6 y14f8 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,135,269 </div></td><td class=\"c x1e8 y14f8 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,178,153  </div></td></tr><tr><td class=\"c x1e9 y14f9 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial intermediation</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14f9 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,226,172  </div></td><td class=\"c x1e7 y14f9 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,679,422  </div></td><td class=\"c x1e6 y14f9 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,957,081 </div></td><td class=\"c x1e8 y14f9 w6b h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,107,598  </div></td></tr><tr><td class=\"c x1e9 y14fa w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Real estate activities</span><span class=\"ls0\"> </span></div></td><td class=\"c x1e5 y14fa w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,261,841  </div></td><td class=\"c x1e7 y14fa w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,717,249  </div></td><td class=\"c x1e6 y14fa w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,261,841 </div></td><td class=\"c x1e8 y14fa w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,717,249  </div></td></tr><tr><td class=\"c x1e9 y14fb w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Other services</span><span class=\"ls0\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x1e5 y14fb w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,275,805 </div></td><td class=\"c x1e7 y14fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,720,499<span class=\"ff5\"> </span></div></td><td class=\"c x1e6 y14fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,275,805<span class=\"ff5\"> </span></div></td><td class=\"c x1e8 y14fb w6b h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,716,445<span class=\"ff5\"> </span></div></td></tr><tr><td></td><td class=\"c x1e5 y14fc w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x1e7 y14fc w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x1e6 y14fc w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1e8 y14fc w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>Counterparty cred<span class=\"_ _2\"></span>it risk<span class=\"_ _6b\"> </span>Counterparty <span class=\"_ _4\"></span>credit <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>defin<span class=\"_ _2\"></span>ed <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>counterparty <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ver-the-counter <span class=\"_ _8\"></span>derivative <span class=\"_ _8\"></span>transaction <span class=\"_ _4\"></span>may <span class=\"_ _8\"></span>d<span class=\"_ _2\"></span>efault <span class=\"_ _4\"></span>befo<span class=\"_ _2\"></span>re<span class=\"_ _6b\"> </span>completing the<span class=\"_ _1\"></span> settlement of th<span class=\"_ _1\"></span>e transaction. An e<span class=\"_ _1\"></span>conomic loss might <span class=\"_ _1\"></span>occur if <span class=\"_ _1\"></span>the transaction has <span class=\"_ _1\"></span>a positive economic value at the <span class=\"_ _1\"></span>time<span class=\"_ _6b\"> </span>of default.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>use <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>derivatives <span class=\"_ _2\"></span>within <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>limited <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>hedging <span class=\"_ _4\"></span>balance <span class=\"_ _4\"></span>sheet <span class=\"_ _4\"></span>positions, <span class=\"_ _4\"></span>hedging <span class=\"_ _4\"></span>capital <span class=\"_ _4\"></span>investments, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>inter<span class=\"_ _2\"></span>est <span class=\"_ _4\"></span>rate<span class=\"_ _6b\"> </span>hedging on behalf of LFC. The Group\u2019s Treasury unit is respons<span class=\"_ _1\"></span>ible for the internal management of such instruments.<span class=\"_ _6b\"> </span>Such <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>is <span class=\"_ _9\"></span>monitored <span class=\"_ _4\"></span>throug<span class=\"_ _2\"></span>h <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>setting <span class=\"_ _9\"></span>up <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>counterparty <span class=\"_ _8\"></span>limits <span class=\"_ _8\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>capture <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>position <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>settlemen<span class=\"_ _1\"></span>t <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>associate<span class=\"_ _4\"></span>d <span class=\"_ _8\"></span>with<span class=\"_ _6b\"> </span>forward <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>derivative <span class=\"_ _2\"></span>instruments. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>place<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>operational proced<span class=\"_ _2\"></span>ures to<span class=\"_ _2\"></span> miti<span class=\"_ _2\"></span>gate <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>risks. <span class=\"_ _2\"></span>Counterpart<span class=\"_ _2\"></span>y <span class=\"_ _2\"></span>credit<span class=\"_ _6b\"> </span>risk is assigned a capital charge using the mark-<span class=\"ls10\">to</span>-market method, based on the residual maturities of the contracts<span class=\"_ _6b\"> </span>Settlement risk<span class=\"_ _6b\"> </span>Settlement  ris<span class=\"_ _1\"></span>k  arises  through <span class=\"_ _5\"> </span>failed  delivery  ve<span class=\"_ _1\"></span>rsus  payment <span class=\"_ _5\"> </span>(\u201cDvP\u201d)  transactions  and <span class=\"_ _5\"> </span>for  all  non<span class=\"_ _2\"></span><span class=\"ff1\">-DvP  trades<span class=\"_ _1\"></span>.  The  Group <span class=\"_ _5\"> </span>faces<span class=\"_ _6b\"> </span></span>settlement <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>due <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fac<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>few <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>transactions <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>settled <span class=\"_ _4\"></span>simultaneously <span class=\"_ _4\"></span>or <span class=\"_ _8\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>same <span class=\"_ _4\"></span>day <span class=\"_ _8\"></span>basis. <span class=\"_ _4\"></span>Consequent<span class=\"_ _2\"></span>ly, <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>Group could suffer a loss if the counte<span class=\"_ _1\"></span>rparty fails to deliver on settlement date.<span class=\"_ _6b\"> </span>In <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>rder <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>mitigate <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>risk, <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>has <span class=\"_ _7\"></span>in p<span class=\"_ _1\"></span>lace <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ettlement <span class=\"_ _7\"></span>lines <span class=\"_ _1\"></span>where <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>limit <span class=\"_ _7\"></span>is p<span class=\"_ _1\"></span>laced <span class=\"_ _7\"></span>on th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>maximum <span class=\"_ _1\"></span>settle<span class=\"_ _1\"></span>ment <span class=\"_ _1\"></span>exposure <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>gainst<span class=\"_ _6b\"> </span>a <span class=\"_ _2\"></span>single <span class=\"_ _2\"></span>counterparty. The<span class=\"_ _2\"></span>se l<span class=\"_ _2\"></span>imits <span class=\"_ _2\"></span>are rev<span class=\"_ _2\"></span>iewed at <span class=\"_ _2\"></span>least <span class=\"_ _2\"></span>annually.<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Through the <span class=\"_ _2\"></span>setting <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>limits, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>en<span class=\"_ _2\"></span>sures <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>t<span class=\"_ _6b\"> </span>over-exposed to <span class=\"_ _1\"></span>individual <span class=\"_ _1\"></span>counterparties as <span class=\"_ _7\"></span>a result of non-settlement <span class=\"_ _1\"></span>of transactions. <span class=\"_ _1\"></span>In add<span class=\"_ _1\"></span>ition, daily <span class=\"_ _1\"></span>reconciliations <span class=\"_ _1\"></span>are made <span class=\"_ _1\"></span>on all<span class=\"_ _6b\"> </span>accounts <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>wit<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>orrespondent <span class=\"_ _2\"></span>banks <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>match <span class=\"_ _4\"></span>transactions <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>ecorded <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>var<span class=\"_ _2\"></span>ious <span class=\"_ _2\"></span>operatin<span class=\"_ _2\"></span>g <span class=\"_ _8\"></span>systems, <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>any <span class=\"_ _4\"></span>mismatches <span class=\"_ _4\"></span>are<span class=\"_ _6b\"> </span>investigated. This <span class=\"_ _2\"></span>ensures timely <span class=\"_ _2\"></span>detection of <span class=\"_ _2\"></span>any non<span class=\"_ _2\"></span>-settlement <span class=\"_ _2\"></span>by counterparties <span class=\"_ _2\"></span>so that <span class=\"_ _2\"></span>appropriate steps <span class=\"_ _2\"></span>are tak<span class=\"_ _2\"></span>en to <span class=\"_ _2\"></span>correct the<span class=\"_ _6b\"> </span>issue.<span class=\"_ _6b\"> </span>Foreign exchange<span class=\"_ _2\"></span> lending risk<span class=\"_ _6b\"> </span>Foreign exchange le<span class=\"_ _1\"></span>nding risk is the risk th<span class=\"_ _1\"></span>at borrowers default due to movemen<span class=\"_ _1\"></span>ts in foreign exchange rate<span class=\"_ _1\"></span>s. The Group lends primarily<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>USD, <span class=\"_ _9\"></span>but <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>customers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>may <span class=\"_ _9\"> </span>not <span class=\"_ _8\"></span>necessarily <span class=\"_ _9\"></span>operate <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>U<span class=\"_ _2\"></span>SD. <span class=\"_ _8\"></span>As <span class=\"_ _9\"></span>a <span class=\"_ _8\"></span>result, <span class=\"_ _9\"></span>foreign <span class=\"_ _8\"></span>exchange <span class=\"_ _8\"></span>rate <span class=\"_ _9\"></span>movements <span class=\"_ _8\"></span>c<span class=\"_ _4\"></span>ould<span class=\"_ _6b\"> </span>negatively <span class=\"_ _4\"></span>affect <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>bo<span class=\"_ _2\"></span>rrowers. <span class=\"_ _4\"></span>In <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>event <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>currency <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>lending <span class=\"_ _8\"></span>appreciates <span class=\"_ _8\"></span>when <span class=\"_ _4\"></span>compared <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>eir <span class=\"_ _4\"></span>currenc<span class=\"_ _4\"></span><span class=\"ff1\">y <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span></span>operation, loan repaymen<span class=\"_ _1\"></span>ts may be more costly in real t<span class=\"_ _1\"></span>erms and may increas<span class=\"_ _1\"></span>e the borrower\u2019s probab<span class=\"_ _1\"></span>ility of default. When <span class=\"ff1\">a customer<span class=\"_ _6b\"> </span></span>borrows in <span class=\"_ _1\"></span>a curre<span class=\"_ _1\"></span>ncy that <span class=\"_ _1\"></span>is pegged to <span class=\"_ _1\"></span>their main<span class=\"_ _1\"></span> currency of <span class=\"_ _1\"></span>operations, s<span class=\"_ _1\"></span>uch as <span class=\"_ _1\"></span>a Dubai <span class=\"_ _1\"></span>based customer <span class=\"_ _1\"></span>borrowing in<span class=\"_ _1\"></span> USD, the Group<span class=\"_ _6b\"> </span>considers that such borrowing does not represent a foreign exchange lend<span class=\"_ _1\"></span>ing risk.<span class=\"_ _6b\"> </span>Customers <span class=\"_ _8\"></span>may <span class=\"_ _5\"> </span>be <span class=\"_ _9\"></span>sufficiently <span class=\"_ _9\"></span>sophisticated <span class=\"_ _8\"></span>that<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>they <span class=\"_ _9\"></span>manage <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>reign <span class=\"_ _8\"></span>exchan<span class=\"_ _2\"></span>ge <span class=\"_ _8\"></span>risks <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>part <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>their <span class=\"_ _9\"></span>day<span class=\"_ _2\"></span>-<span class=\"ls10\">to</span>-day <span class=\"_ _9\"></span>operations.<span class=\"_ _6b\"> </span>Transactions <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>purchase <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>commodity <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>purchased <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>settled <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same <span class=\"_ _2\"></span>cu<span class=\"_ _2\"></span>rrency, such <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>USD, <span class=\"_ _2\"></span>ensuring<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>that<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>foreign <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>eutralised <span class=\"_ _2\"></span>even <span class=\"_ _4\"></span>if <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>currency <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>transaction <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>different <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>client\u2019s <span class=\"_ _4\"></span>primary<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>currency <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span></span>operations. Other <span class=\"_ _2\"></span>customers may <span class=\"_ _2\"></span>engage in <span class=\"_ _2\"></span>back-<span class=\"ls10\">to<span class=\"_ _2\"></span></span>-back transactions <span class=\"_ _2\"></span>that are <span class=\"_ _2\"></span>in matching <span class=\"_ _2\"></span>currencies such <span class=\"_ _2\"></span>that the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompletion of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>first <span class=\"_ _4\"></span>leg <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>transaction <span class=\"_ _8\"></span>will <span class=\"_ _8\"></span>generate <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>same <span class=\"_ _8\"></span>currency <span class=\"_ _8\"></span>necessary <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>settle <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>econd <span class=\"_ _4\"></span>leg. <span class=\"_ _8\"></span>It <span class=\"_ _8\"></span>may <span class=\"_ _8\"></span>also <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _4\"></span>ase <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>hat<span class=\"_ _6b\"> </span>customers hedge transactions o<span class=\"_ _2\"></span>n a portfolio o<span class=\"_ _2\"></span>r case-<span class=\"ls9\">by</span>-case basis <span class=\"_ _2\"></span>as necessary to protect themselv<span class=\"_ _2\"></span>es from <span class=\"_ _2\"></span>foreign exchange risk. Such<span class=\"_ _6b\"> </span>hedges may <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>purchased from <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group o<span class=\"_ _2\"></span>r from <span class=\"_ _2\"></span>third <span class=\"_ _2\"></span>parties. <span class=\"_ _2\"></span>The Group <span class=\"_ _2\"></span>considers t<span class=\"_ _2\"></span>he presence <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>such m<span class=\"_ _2\"></span>itigants as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of i<span class=\"_ _4\"></span>ts <span class=\"_ _2\"></span>risk<span class=\"_ _6b\"> </span>assessment <span class=\"_ _2\"></span>processes <span class=\"_ _2\"></span>when <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranting <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>limits <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>approving <span class=\"_ _2\"></span>transactions. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>accepts<span class=\"_ _2\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">a<span class=\"_ _2\"></span>ny <span class=\"_ _2\"></span>residual <span class=\"_ _2\"></span>\u2018open\u2019 <span class=\"_ _2\"></span>FX <span class=\"_ _4\"></span>lending <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>as<span class=\"_ _6b\"> </span></span>part of its business. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "Credit quality analysis<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> The following <span class=\"_ _1\"></span>table sets <span class=\"_ _1\"></span>out information about <span class=\"_ _1\"></span>the credit quali<span class=\"_ _1\"></span>ty of assets. Un<span class=\"_ _1\"></span>less specifically indicated, <span class=\"_ _1\"></span>for financial as<span class=\"_ _1\"></span>s<span class=\"_ _2\"></span>ets the amounts<span class=\"_ _6b\"> </span> in <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>table <span class=\"_ _9\"></span>represent <span class=\"_ _8\"></span>gross <span class=\"_ _8\"></span>carr<span class=\"_ _2\"></span>ying <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unts. <span class=\"_ _8\"></span>For <span class=\"_ _8\"></span>contingent <span class=\"_ _9\"></span>liabilities <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"></span>commitments, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>table <span class=\"_ _9\"></span>represent <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span> amounts committed.<span class=\"_ _6b\"> </span> Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w10f hbe\" id=\"_a78456ef-d003-4273-a5f5-bd0fe2ed0538\"><tr><td></td><td></td><td></td><td class=\"c x171 y11d6 w68 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y11d7 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y11d8 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y11d8 w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y11d8 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y11d8 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y11d9 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y11da w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y11da w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y11da w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y11da w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y11db w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11dc w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11dc w69 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">1%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11dc w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x174 y11dc w6b h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x16b y11dc w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">        </span> </div></td><td class=\"c x175 y11dc w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11dd w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x174 y11dd w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11dd w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11dd w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td></tr><tr><td class=\"c x16e y11de w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y11de w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x174 y11de w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y11de w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11de w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td></tr><tr><td class=\"c x16e y11df w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11df w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x174 y11df w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x16b y11df w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11df w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y11e0 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11e1 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11e1 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.13<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.59<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11e1 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,967,705 </div></td><td class=\"c x174 y11e1 w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">371,26<span class=\"ls0\">1</span><span class=\"ls0\"> </span></div></td><td class=\"c x16b y11e1 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e1 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">31,338,<span class=\"ls2\">96</span>6 </div></td></tr><tr><td class=\"c x16e y11e2 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11e2 w69 h12\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.77<span class=\"ls22\">% <span class=\"ls0\">- 1.04%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11e2 w6a h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,385,026 </div></td><td class=\"c x174 y11e2 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11e2 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e2 w6c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,385,026 </div></td></tr><tr><td class=\"c x16e y11e3 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11e3 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.98<span class=\"ls22\">% </span>- <span class=\"ls2\">5.81</span>% </div></td><td class=\"c x173 y11e3 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,469,357 </div></td><td class=\"c x174 y11e3 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,118,1<span class=\"ls2\">09</span> </div></td><td class=\"c x16b y11e3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e3 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,587,<span class=\"ls2\">46</span>6 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11e4 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y11e4 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,489,370 </div></td><td class=\"c x16b y11e4 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y11e4 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,311,458 </div></td></tr><tr><td class=\"c x16e y11e5 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11e5 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(271,369) </div></td><td class=\"c x174 y11e5 w6b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(23,345) </div></td><td class=\"c x16b y11e5 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11e5 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td></tr><tr><td class=\"c x16e y11e6 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11e6 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,550,719 </div></td><td class=\"c x174 y11e6 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,466,025 </div></td><td class=\"c x16b y11e6 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y11e6 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y11e7 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11e8 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11e8 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.04<span class=\"ls22\">% </span>- <span class=\"ls2\">0.82</span>% </div></td><td class=\"c x173 y11e8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,419,469 </div></td><td class=\"c x174 y11e8 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,359 </div></td><td class=\"c x16b y11e8 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e8 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,466,828 </div></td></tr><tr><td class=\"c x16e y11e9 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11e9 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">48<span class=\"ls22\">% </span>- </span>3.04<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11e9 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">150,288,068 </div></td><td class=\"c x174 y11e9 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,255,235 </div></td><td class=\"c x16b y11e9 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11e9 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">152,543,303 </div></td></tr><tr><td class=\"c x16e y11ea w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11ea w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.43<span class=\"ls22\">% <span class=\"ls0\">- 22.2%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11ea w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">237,744,994 </div></td><td class=\"c x174 y11ea w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,513,215 </div></td><td class=\"c x16b y11ea w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11ea w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">253,258,209 </div></td></tr><tr><td class=\"c x16e y11eb w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y11eb w69 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29.16% </div></td><td class=\"c x173 y11eb w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x174 y11eb w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td><td class=\"c x16b y11eb w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y11eb w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td></tr><tr><td class=\"c x16e y11ec w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y11ec w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y11ec w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y11ec w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11ec w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y11ec w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11ed w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">418,452,531 </div></td><td class=\"c x174 y11ed w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,825,256 </div></td><td class=\"c x16b y11ed w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y11ed w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">453,240,516 </div></td></tr><tr><td class=\"c x16e y11ee w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11ee w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,331,025) </div></td><td class=\"c x174 y11ee w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,354,498) </div></td><td class=\"c x16b y11ee w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,151,542) </div></td><td class=\"c x175 y11ee w6c h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td></tr><tr><td class=\"c x16e y11ef w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11ef w6a h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">416,121,506 </div></td><td class=\"c x174 y11ef w6b h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,470,758 </div></td><td class=\"c x16b y11ef w6a h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,811,187 </div></td><td class=\"c x175 y11ef w6c h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x16e y11f0 w40 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through <span class=\"_ _2\"></span> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11f1 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y11f1 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.06<span class=\"ls22\">% </span>- <span class=\"ls2\">0.27</span>%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y11f1 w6a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x174 y11f1 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y11f1 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y11f1 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y11f2 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y11f2 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x174 y11f2 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f2 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f2 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y11f3 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11f3 w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x174 y11f3 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f3 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td></tr><tr><td class=\"c x16e y11f4 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11f5 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11f5 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - <span class=\"ls2\">0.46</span>% </div></td><td class=\"c x173 y11f5 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td><td class=\"c x174 y11f5 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f5 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y11f5 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y11f6 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td><td class=\"c x174 y11f6 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f6 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f6 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,300,504 </div></td></tr><tr><td class=\"c x16e y11f7 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y11f7 w6a h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x174 y11f7 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f7 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f7 w6c h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td></tr><tr><td class=\"c x16e y11f8 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11f8 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x174 y11f8 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11f8 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11f8 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y11f9 w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y11fa w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y11fa w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.18<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.46<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y11fa w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td><td class=\"c x174 y11fa w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y11fa w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fa w6c h6\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td></tr><tr><td class=\"c x16e y11fb w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y11fb w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.74<span class=\"ls22\">% <span class=\"ls0\">- 2.98%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11fb w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,322,440 </div></td><td class=\"c x174 y11fb w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,254 </div></td><td class=\"c x16b y11fb w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fb w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,338,694 </div></td></tr><tr><td class=\"c x16e y11fc w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y11fc w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.89<span class=\"ls22\">% <span class=\"ls0\">- 16.68%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y11fc w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,207,416 </div></td><td class=\"c x174 y11fc w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,000 </div></td><td class=\"c x16b y11fc w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fc w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,615,416 </div></td></tr><tr><td class=\"c x16e y11fd w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y11fd w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,407 </div></td><td class=\"c x174 y11fd w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">424,254 </div></td><td class=\"c x16b y11fd w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fd w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td></tr><tr><td class=\"c x16e y11fe w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y11fe w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(83,669) </div></td><td class=\"c x174 y11fe w6b h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(772) </div></td><td class=\"c x16b y11fe w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y11fe w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td></tr><tr><td class=\"c x16e y11ff w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1200 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1200 w69 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">2<span class=\"ls22\">% </span>- </span>0.<span class=\"ls0\">5%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y1200 w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,431,5<span class=\"ls2\">20</span> </div></td><td class=\"c x174 y1200 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1200 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1200 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,431,5<span class=\"ls2\">20</span> </div></td></tr><tr><td class=\"c x16e y1201 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1201 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.73<span class=\"ls22\">% <span class=\"ls0\">- 3.04%</span></span><span class=\"ls22\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x173 y1201 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,298,<span class=\"ls2\">79</span>8 </div></td><td class=\"c x174 y1201 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1201 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1201 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,<span class=\"ls2\">79</span>8 </div></td></tr><tr><td class=\"c x16e y1202 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1202 w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.96<span class=\"ls22\">% </span>- 17.41% </div></td><td class=\"c x173 y1202 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,185,<span class=\"ls2\">16</span>7 </div></td><td class=\"c x174 y1202 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,328,2<span class=\"ls2\">31</span> </div></td><td class=\"c x16b y1202 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1202 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,513,398 </div></td></tr><tr><td class=\"c x16e y1203 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1203 w6a h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">160,915,<span class=\"ls2\">48</span>5 </div></td><td class=\"c x174 y1203 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,2<span class=\"ls2\">31</span> </div></td><td class=\"c x16b y1203 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1203 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td></tr><tr><td class=\"c x16e y1204 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1204 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,071) </div></td><td class=\"c x174 y1204 w6b h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\">28</span>) </div></td><td class=\"c x16b y1204 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1204 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(751,<span class=\"ls2\">099</span>)<span class=\"_ _6b\"> </span></div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w112 hc0\" id=\"_338c0110-2eea-4308-bfeb-0a61c30e1f3e\"><tr><td></td><td></td><td></td><td class=\"c x178 y1205 w6 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x179 y1206 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x17a y1207 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x17b y1207 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x17c y1207 w6d h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x17d y1207 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x17e y1208 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x17a y1209 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x17b y1209 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x17c y1209 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x17d y1209 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x17f y120a w3f h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y120b w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x178 y120b w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.07% - 0.08% </div></td><td class=\"c x17a y120b w6d h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td><td class=\"c x17b y120b w6e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x17c y120b w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">        </span> </div></td><td class=\"c x17d y120b w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y120c w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880<span class=\"ff1\"> </span></div></td><td class=\"c x17b y120c w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17c y120c w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y120c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,243,880 </div></td></tr><tr><td class=\"c x17f y120d w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y120d w6d h6\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663)<span class=\"ff5\"> </span></div></td><td class=\"c x17b y120d w6e h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17c y120d w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y120d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td class=\"c x17f y120e w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x17a y120e w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217<span class=\"ff1\"> </span></div></td><td class=\"c x17b y120e w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> - <span class=\"ff1\"> </span></div></td><td class=\"c x17c y120e w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y120e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x17f y120f w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1210 w3f h8\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1210 w69 h8\"><div class=\"t m0 x59 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.69%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1210 w6d h8\"><div class=\"t m0 x25 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">72,295,044<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1210 w6e h8\"><div class=\"t m0 x9f hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1210 w6d h8\"><div class=\"t m0 x9f hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1210 w6c h8\"><div class=\"t m0 x56 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">72,295,044 </div></td></tr><tr><td class=\"c x17f y1211 w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x178 y1211 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.47% - 0.93% </div></td><td class=\"c x17a y1211 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,354,093 </div></td><td class=\"c x17b y1211 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1211 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1211 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,354,093 </div></td></tr><tr><td class=\"c x17f y1212 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1212 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.93% - 5.04% </div></td><td class=\"c x17a y1212 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,565,219 </div></td><td class=\"c x17b y1212 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x17c y1212 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1212 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,988,108 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y1213 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,214,356<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1213 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889<span class=\"ff1\"> </span></div></td><td class=\"c x17c y1213 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x17d y1213 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td></tr><tr><td class=\"c x17f y1214 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1214 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,312) </div></td><td class=\"c x17b y1214 w6e h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,541) </div></td><td class=\"c x17c y1214 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1214 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td></tr><tr><td class=\"c x17f y1215 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1215 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,050,044 </div></td><td class=\"c x17b y1215 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,407,348 </div></td><td class=\"c x17c y1215 w6d h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x17d y1215 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x17f y1216 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1217 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x178 y1217 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05% - 0.94% </div></td><td class=\"c x17a y1217 w6d h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,475,262  </div></td><td class=\"c x17b y1217 w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 196,197  </div></td><td class=\"c x17c y1217 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1217 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,671,459  </div></td></tr><tr><td class=\"c x17f y1218 w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x178 y1218 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.44% - 3.21% </div></td><td class=\"c x17a y1218 w6d h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 108,933,392  </div></td><td class=\"c x17b y1218 w6e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,854,764  </div></td><td class=\"c x17c y1218 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1218 w6c h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 119,788,156  </div></td></tr><tr><td class=\"c x17f y1219 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1219 w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.81% - 21.37% </div></td><td class=\"c x17a y1219 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 202,202,614  </div></td><td class=\"c x17b y1219 w6e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,186,096  </div></td><td class=\"c x17c y1219 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1219 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 219,388,710  </div></td></tr><tr><td class=\"c x17f y121a w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x178 y121a w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.81% - 17.1% </div></td><td class=\"c x17a y121a w6d h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,527,255  </div></td><td class=\"c x17b y121a w6e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,054,932  </div></td><td class=\"c x17c y121a w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x17d y121a w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 64,582,187  </div></td></tr><tr><td class=\"c x17f y121b w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x178 y121b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x17a y121b w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17b y121b w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y121b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,685,866 </div></td><td class=\"c x17d y121b w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td></tr><tr><td></td><td></td><td class=\"c x17a y121c w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,138,523<span class=\"ff1\"> </span></div></td><td class=\"c x17b y121c w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,291,989<span class=\"ff1\"> </span></div></td><td class=\"c x17c y121c w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,685,866<span class=\"ff1\"> </span></div></td><td class=\"c x17d y121c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td></tr><tr><td class=\"c x17f y121d w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x17a y121d w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,432,221) </div></td><td class=\"c x17b y121d w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,560,632) </div></td><td class=\"c x17c y121d w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,146,802) </div></td><td class=\"c x17d y121d w6c h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td></tr><tr><td class=\"c x17f y121e w3f h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y121e w6d h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">376,706,302<span class=\"ff1\"> </span></div></td><td class=\"c x17b y121e w6e h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">47,731,357<span class=\"ff1\"> </span></div></td><td class=\"c x17c y121e w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,539,064<span class=\"ff1\"> </span></div></td><td class=\"c x17d y121e w6c h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x17f y121f w3f h2c\"><div class=\"t m0 x4 hc y3ad ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1220 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1220 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1220 w6d h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1220 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1220 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1220 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x17f y1221 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x17a y1221 w6d h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x17b y1221 w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1221 w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1221 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x17f y1222 w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1222 w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x17b y1222 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1222 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1222 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr><tr><td class=\"c x17f y1223 w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1224 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1224 w69 h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1224 w6d h6\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927<span class=\"ff5\"> </span></div></td><td class=\"c x17b y1224 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1224 w6d h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x17d y1224 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td></td><td></td><td class=\"c x17a y1225 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x17b y1225 w6e h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1225 w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1225 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x17f y1226 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x17a y1226 w6d h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x17b y1226 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1226 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1226 w6c h7\"><div class=\"t m0 xf hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x17f y1227 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1227 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1227 w6e h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17c y1227 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y1227 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x17f y1228 w3f h4c\"><div class=\"t m0 x4 hc y3a7 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1229 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1229 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.41% - 0.78%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1229 w6d h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 225,193 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1229 w6e h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1229 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1229 w6c h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 225,193  </div></td></tr><tr><td class=\"c x17f y122a w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y122a w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.42% - 3.08%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y122a w6d h7\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,211,817 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y122a w6e h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,436 <span class=\"ff5\"> </span></div></td><td class=\"c x17c y122a w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y122a w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,216,253  </div></td></tr><tr><td class=\"c x17f y122b w3f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y122b w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.44% - 18.38% </div></td><td class=\"c x17a y122b w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,341,934  </div></td><td class=\"c x17b y122b w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,036  </div></td><td class=\"c x17c y122b w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y122b w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,355,970  </div></td></tr><tr><td class=\"c x17f y122c w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 7- to 8- substandard </span></div></td><td class=\"c x178 y122c w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.78% </div></td><td class=\"c x17a y122c w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x17b y122c w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td><td class=\"c x17c y122c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y122c w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td></tr><tr><td class=\"c x17f y122d w3f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y122d w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,778,944<span class=\"ff1\"> </span></div></td><td class=\"c x17b y122d w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,554<span class=\"ff1\"> </span></div></td><td class=\"c x17c y122d w6d h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y122d w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,628,498 </div></td></tr><tr><td class=\"c x17f y122e w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y122e w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,602) </div></td><td class=\"c x17b y122e w6e h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff5\"> </span></div></td><td class=\"c x17c y122e w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y122e w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(12,602) </div></td></tr><tr><td class=\"c x17f y122f w3f h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1230 w3f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1230 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1230 w6d h7\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,279,472 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1230 w6e h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17c y1230 w6d h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1230 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 23,279,472  </div></td></tr><tr><td class=\"c x17f y1231 w3f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x178 y1231 w69 h6\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04%<span class=\"ff5\"> </span></div></td><td class=\"c x17a y1231 w6d h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 58,783,397 <span class=\"ff5\"> </span></div></td><td class=\"c x17b y1231 w6e h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,158,425 <span class=\"ff5\"> </span></div></td><td class=\"c x17c y1231 w6d h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1231 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 62,941,822  </div></td></tr><tr><td class=\"c x17f y1232 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x178 y1232 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% - 19.57% </div></td><td class=\"c x17a y1232 w6d h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,710,268  </div></td><td class=\"c x17b y1232 w6e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,235,027  </div></td><td class=\"c x17c y1232 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1232 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 44,945,295  </div></td></tr><tr><td class=\"c x17f y1233 w3f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x178 y1233 w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.55% </div></td><td class=\"c x17a y1233 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td><td class=\"c x17b y1233 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17c y1233 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x17d y1233 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td></tr><tr><td class=\"c x17f y1234 w3f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x17a y1234 w6d h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,811,990<span class=\"ff1\"> </span></div></td><td class=\"c x17b y1234 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,393,452<span class=\"ff1\"> </span></div></td><td class=\"c x17c y1234 w6d h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x17d y1234 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td></tr><tr><td class=\"c x17f y1235 w3f h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x17a y1235 w6d h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(457,971) </div></td><td class=\"c x17b y1235 w6e h8\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,650) </div></td><td class=\"c x17c y1235 w6d h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x17d y1235 w6c h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(462,621) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w113 hc1\" id=\"_b65399a8-ddf9-46ee-a1bf-10b3eb577a58\"><tr><td></td><td></td><td></td><td class=\"c x171 y1236 w68 h7\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y11d7 w110 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y1237 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y1237 w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y1237 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1237 w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y1238 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1239 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y1239 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y1239 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y1239 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y123a w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y123b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y123b w69 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">1%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y123b w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x174 y123b w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y123b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y123c w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x174 y123c w6b h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x16b y123c w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x175 y123c w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td></tr><tr><td class=\"c x16e y123d w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y123d w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x174 y123d w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123d w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y123d w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td></tr><tr><td class=\"c x16e y123e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y123e w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x174 y123e w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y123e w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y123e w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y123f w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1240 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1240 w69 h12\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.13<span class=\"ls22\">% <span class=\"ls0\">- </span></span>0.<span class=\"ls0\">5</span>9%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y1240 w6a h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,956,387 </div></td><td class=\"c x174 y1240 w6b h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,458 </div></td><td class=\"c x16b y1240 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1240 w6c h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,299,845 </div></td></tr><tr><td class=\"c x16e y1241 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1241 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.77<span class=\"ls0\">% - 1.04%</span><span class=\"ls0\">  </span></div></td><td class=\"c x173 y1241 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,678,746 </div></td><td class=\"c x174 y1241 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1241 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1241 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,678,746 </div></td></tr><tr><td class=\"c x16e y1242 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1242 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">0.<span class=\"ls0\">98<span class=\"ls22\">% </span>- 5.</span>81<span class=\"ls0\">%</span><span class=\"ls0\"> </span></div></td><td class=\"c x173 y1242 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,032,068 </div></td><td class=\"c x174 y1242 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,118,109 </div></td><td class=\"c x16b y1242 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1242 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,150,177 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1243 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y1243 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,461,567 </div></td><td class=\"c x16b y1243 w6a h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y1243 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td></tr><tr><td class=\"c x16e y1244 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1244 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(258,184) </div></td><td class=\"c x174 y1244 w6b h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(22,601) </div></td><td class=\"c x16b y1244 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y1244 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td></tr><tr><td class=\"c x16e y1245 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1245 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,409,017 </div></td><td class=\"c x174 y1245 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,438,966 </div></td><td class=\"c x16b y1245 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x175 y1245 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y1246 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1247 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1247 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.18% - 0.69% </div></td><td class=\"c x173 y1247 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">379,331,438 </div></td><td class=\"c x174 y1247 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1247 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1247 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,331,438 </div></td></tr><tr><td class=\"c x16e y1248 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1248 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.77% - 3.04% </div></td><td class=\"c x173 y1248 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,122,339 </div></td><td class=\"c x174 y1248 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,619,711 </div></td><td class=\"c x16b y1248 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1248 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,742,050 </div></td></tr><tr><td class=\"c x16e y1249 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1249 w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.83% - 22.2% </div></td><td class=\"c x173 y1249 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,403,251 </div></td><td class=\"c x174 y1249 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,040,434 </div></td><td class=\"c x16b y1249 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1249 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">172,443,685 </div></td></tr><tr><td class=\"c x16e y124a w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y124a w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29.16% </div></td><td class=\"c x173 y124a w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y124a w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td><td class=\"c x16b y124a w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y124a w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,009,447 </div></td></tr><tr><td class=\"c x16e y124b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y124b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y124b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y124b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y124b w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y124b w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y124c w6a h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x174 y124c w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x16b y124c w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y124c w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td></tr><tr><td class=\"c x16e y124d w40 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y124d w6a h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,395,957) </div></td><td class=\"c x174 y124d w6b h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,351,383) </div></td><td class=\"c x16b y124d w6a h8\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,775,788) </div></td><td class=\"c x175 y124d w6c h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td></tr><tr><td class=\"c x16e y124e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y124e w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">619,461,071 </div></td><td class=\"c x174 y124e w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,318,209 </div></td><td class=\"c x16b y124e w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,811,182 </div></td><td class=\"c x175 y124e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y124f w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value<span class=\"_ _2\"></span> th<span class=\"_ _1\"></span>rough  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1250 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1250 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.06<span class=\"ls22\">% </span>- <span class=\"ls2\">0.27</span>%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1250 w6a h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1250 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1250 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1250 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1251 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y1251 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x174 y1251 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1251 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1251 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1252 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1252 w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x174 y1252 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1252 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1252 w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td></tr><tr><td class=\"c x16e y1253 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1254 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1254 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46% </div></td><td class=\"c x173 y1254 w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x174 y1254 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1254 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y1254 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1255 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x174 y1255 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1255 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1255 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td></tr><tr><td class=\"c x16e y1256 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1256 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td><td class=\"c x174 y1256 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1256 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1256 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td></tr><tr><td class=\"c x16e y1257 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1257 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x174 y1257 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1257 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1257 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y1258 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1259 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1259 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.18% - 0.46% </div></td><td class=\"c x173 y1259 w6a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td><td class=\"c x174 y1259 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1259 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1259 w6c h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">722,551 </div></td></tr><tr><td class=\"c x16e y125a w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y125a w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.74% - 2.98% </div></td><td class=\"c x173 y125a w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,322,440 </div></td><td class=\"c x174 y125a w6b h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,254 </div></td><td class=\"c x16b y125a w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125a w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,338,694 </div></td></tr><tr><td class=\"c x16e y125b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y125b w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.89% - 16.68% </div></td><td class=\"c x173 y125b w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,207,416 </div></td><td class=\"c x174 y125b w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,000 </div></td><td class=\"c x16b y125b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125b w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,615,416 </div></td></tr><tr><td class=\"c x16e y125c w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y125c w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,407 </div></td><td class=\"c x174 y125c w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">424,254 </div></td><td class=\"c x16b y125c w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125c w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td></tr><tr><td class=\"c x16e y125d w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y125d w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(83,669) </div></td><td class=\"c x174 y125d w6b h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(772)<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y125d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td></tr><tr><td class=\"c x16e y125e w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y125f w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y125f w69 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.26% - 0.5% </div></td><td class=\"c x173 y125f w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,709,441 </div></td><td class=\"c x174 y125f w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y125f w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y125f w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,709,441 </div></td></tr><tr><td class=\"c x16e y1260 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1260 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.73% - 3.04% </div></td><td class=\"c x173 y1260 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,298,798 </div></td><td class=\"c x174 y1260 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1260 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1260 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,798 </div></td></tr><tr><td class=\"c x16e y1261 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1261 w69 h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.96% - 17.41%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1261 w6a h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">91,954,714<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1261 w6b h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,328,231<span class=\"ff5\"> </span></div></td><td class=\"c x16b y1261 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1261 w6c h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,282,945 </div></td></tr><tr><td class=\"c x16e y1262 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1262 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x174 y1262 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x16b y1262 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1262 w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td></tr><tr><td class=\"c x16e y1263 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1263 w6a h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,084) </div></td><td class=\"c x174 y1263 w6b h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28) </div></td><td class=\"c x16b y1263 w6a h7\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1263 w6c h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(751,112) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w113 hc3\" id=\"_bf1ff4ef-9cff-47fa-9182-f74a4780e7db\"><tr><td></td><td></td><td></td><td class=\"c x171 y1264 w68 h6\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y1265 w110 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x173 y1266 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y1266 w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y1266 w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y1266 w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x176 y1267 w111 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1268 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y1268 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y1268 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y1268 w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x167 y126a w114 hc4\"><div class=\"t m0 x144 hc y1269 ff5 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,<span class=\"_ _6b\"> </span></div><div class=\"t m0 x180 hc y117f ff5 fs0 fc0 sc0 ls0 ws0\">treasury bills and cash</div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y126b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y126b w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.07% - 0.08% </div></td><td class=\"c x173 y126b w6a h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td><td class=\"c x174 y126b w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126b w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y126c w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td><td class=\"c x174 y126c w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126c w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126c w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,230,953 </div></td></tr><tr><td class=\"c x16e y126d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y126d w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x174 y126d w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x175 y126d w6c h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td class=\"c x16e y126e w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y126e w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td><td class=\"c x174 y126e w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x16b y126e w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y126e w6c h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y126f w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1270 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1270 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.69% </div></td><td class=\"c x173 y1270 w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,444,715  </div></td><td class=\"c x174 y1270 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1270 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1270 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 69,444,715  </div></td></tr><tr><td class=\"c x16e y1271 w40 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1271 w69 h12\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.47%  </div></td><td class=\"c x173 y1271 w6a h12\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 514,486  </div></td><td class=\"c x174 y1271 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1271 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1271 w6c h12\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 514,486  </div></td></tr><tr><td class=\"c x16e y1272 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1272 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.93% - 1.95% </div></td><td class=\"c x173 y1272 w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,894,835  </div></td><td class=\"c x174 y1272 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x16b y1272 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1272 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 20,317,724  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1273 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,854,036<span class=\"ff1\"> </span></div></td><td class=\"c x174 y1273 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889<span class=\"ff1\"> </span></div></td><td class=\"c x16b y1273 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y1273 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y1274 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1274 w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,260) </div></td><td class=\"c x174 y1274 w6b h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,541) </div></td><td class=\"c x16b y1274 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y1274 w6c h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y1275 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x173 y1275 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,690,776 </div></td><td class=\"c x174 y1275 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,407,348 </div></td><td class=\"c x16b y1275 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y1275 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y1276 w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1277 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y1277 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94% </div></td><td class=\"c x173 y1277 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 295,464,276  </div></td><td class=\"c x174 y1277 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1277 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1277 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 295,464,276  </div></td></tr><tr><td class=\"c x16e y1278 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1278 w69 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04% </div></td><td class=\"c x173 y1278 w6a h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65,347,585  </div></td><td class=\"c x174 y1278 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,513,551  </div></td><td class=\"c x16b y1278 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1278 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,861,136  </div></td></tr><tr><td class=\"c x16e y1279 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1279 w69 h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.81% - 21.37% </div></td><td class=\"c x173 y1279 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 126,138,895  </div></td><td class=\"c x174 y1279 w6b h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,885,557  </div></td><td class=\"c x16b y1279 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1279 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 143,024,452  </div></td></tr><tr><td class=\"c x16e y127a w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y127a w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.81% - 17.1% </div></td><td class=\"c x173 y127a w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,873  </div></td><td class=\"c x174 y127a w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,016,575  </div></td><td class=\"c x16b y127a w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x175 y127a w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,040,448  </div></td></tr><tr><td class=\"c x16e y127b w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y127b w69 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y127b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y127b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y127b w6a h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y127b w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y127c w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x174 y127c w6b h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x16b y127c w6a h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y127c w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr><tr><td class=\"c x16e y127d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y127d w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,935,067) </div></td><td class=\"c x174 y127d w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,116,527) </div></td><td class=\"c x16b y127d w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (9,440,905) </div></td><td class=\"c x175 y127d w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (15,492,499) </div></td></tr><tr><td class=\"c x16e y127e w40 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y127e w6a h8\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 485,039,562  </div></td><td class=\"c x174 y127e w6b h8\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,299,156  </div></td><td class=\"c x16b y127e w6a h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,445,193  </div></td><td class=\"c x175 y127e w6c h8\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td></tr><tr><td class=\"c x16e y127f w40 h2c\"><div class=\"t m0 x4 hc y3ad ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at <span class=\"_ _7\"></span>f<span class=\"_ _2\"></span>air <span class=\"_ _1\"></span>value through <span class=\"_ _2\"></span> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1280 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1280 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.02% - 0.46%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1280 w6a h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1280 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1280 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1280 w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1281 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount at fair value </span></div></td><td></td><td class=\"c x173 y1281 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x174 y1281 w6b h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1281 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1281 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1282 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1282 w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x174 y1282 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1282 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1282 w6c h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr><tr><td class=\"c x16e y1283 w40 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1284 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1284 w69 h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.05%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1284 w6a h6\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927<span class=\"ff5\"> </span></div></td><td class=\"c x174 y1284 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1284 w6a h6\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y1284 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td></td><td></td><td class=\"c x173 y1285 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,927 <span class=\"ff1\"> </span></div></td><td class=\"c x174 y1285 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x16b y1285 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff1\"> </span></div></td><td class=\"c x175 y1285 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,927  </div></td></tr><tr><td class=\"c x16e y1286 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y1286 w6a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td><td class=\"c x174 y1286 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1286 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1286 w6c h7\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td></tr><tr><td class=\"c x16e y1287 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1287 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x174 y1287 w6b h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y1287 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1287 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y1288 w40 h42\"><div class=\"t m0 x4 hc y3a7 ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1289 w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1289 w69 h6\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.41% - 0.78%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1289 w6a h6\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 229,247 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1289 w6b h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1289 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1289 w6c h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 229,247  </div></td></tr><tr><td class=\"c x16e y128a w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y128a w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.42% - 3.08% </div></td><td class=\"c x173 y128a w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,211,817  </div></td><td class=\"c x174 y128a w6b h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,436  </div></td><td class=\"c x16b y128a w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128a w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,216,253  </div></td></tr><tr><td class=\"c x16e y128b w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y128b w69 h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.44% - 18.38% </div></td><td class=\"c x173 y128b w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,341,934  </div></td><td class=\"c x174 y128b w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,036  </div></td><td class=\"c x16b y128b w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128b w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,355,970  </div></td></tr><tr><td class=\"c x16e y128c w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y128c w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.78% </div></td><td class=\"c x173 y128c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y128c w6b h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td><td class=\"c x16b y128c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128c w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 831,082  </div></td></tr><tr><td class=\"c x16e y128d w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y128d w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x174 y128d w6b h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,554 </div></td><td class=\"c x16b y128d w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128d w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td></tr><tr><td class=\"c x16e y128e w40 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y128e w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,606) </div></td><td class=\"c x174 y128e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y128e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y128e w6c h6\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (12,606) </div></td></tr><tr><td class=\"c x16e y128f w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1290 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 1 to 4- low risk<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1290 w69 h7\"><div class=\"t m0 x59 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.08% - 0.94%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1290 w6a h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,283,377 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1290 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1290 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1290 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,283,377  </div></td></tr><tr><td class=\"c x16e y1291 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y1291 w69 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.5% - 3.04% </div></td><td class=\"c x173 y1291 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 58,783,396  </div></td><td class=\"c x174 y1291 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,158,425  </div></td><td class=\"c x16b y1291 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1291 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 62,941,821  </div></td></tr><tr><td class=\"c x16e y1292 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y1292 w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.4% - 19.57% </div></td><td class=\"c x173 y1292 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 31,130,485  </div></td><td class=\"c x174 y1292 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,235,027  </div></td><td class=\"c x16b y1292 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1292 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 42,365,512  </div></td></tr><tr><td class=\"c x16e y1293 w40 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard<span class=\"ff5\"> </span></span></div></td><td class=\"c x171 y1293 w69 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">19.55%<span class=\"ff5\"> </span></div></td><td class=\"c x173 y1293 w6a h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,038,853 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y1293 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y1293 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1293 w6c h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,038,853  </div></td></tr><tr><td class=\"c x16e y1294 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount </span></div></td><td></td><td class=\"c x173 y1294 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,236,111 </div></td><td class=\"c x174 y1294 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x16b y1294 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y1294 w6c h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td></tr><tr><td class=\"c x16e y1295 w40 h8\"><div class=\"t m0 x4 hc y54e ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y1295 w6a h8\"><div class=\"t m0 x19 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">(193,869) </div></td><td class=\"c x174 y1295 w6b h8\"><div class=\"t m0 x1c h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (4,650) </div></td><td class=\"c x16b y1295 w6a h8\"><div class=\"t m0 x8a hc y54e ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y1295 w6c h8\"><div class=\"t m0 x12 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> (198,519) </div></td></tr></table>In <span class=\"_ _2\"></span>view <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>reclassification <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Egypt <span class=\"_ _2\"></span>Factors <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>\u2018Assets <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _2\"></span>sale\u2019 <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span><span class=\"ff1\">at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>Decemb<span class=\"_ _1\"></span>er </span>2025, the Group is presenting the credit risk an<span class=\"_ _1\"></span>alysis attributable to these assets as at the same date in the below table: <table class=\"s w115 hc5\" id=\"_a99e0a79-4ca6-4459-8888-9685547db139\"><tr><td></td><td></td><td></td><td class=\"c x171 y1296 w68 h7\"><div class=\"t m0 x28 hc y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"ff5 fc0\"> </span></span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x172 y1297 w110 hc6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls2 ws0\">12<span class=\"ls0\">-month PD<span class=\"_ _6b\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x176 y1298 w111 hc7\"><div class=\"t m0 x144 hc y117f ff1 fs0 fc1 sc0 ls0 ws0\">ranges<span class=\"_ _6b\"> </span></div></td><td class=\"c x173 y1299 w6a h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x174 y1299 w6b h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x16b y1299 w6a h2e\"><div class=\"t m0 x8 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x175 y1299 w6c h2e\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x173 y129a w6a h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x174 y129a w6b h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x16b y129a w6a h6\"><div class=\"t m0 x4d hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td><td class=\"c x175 y129a w6c h6\"><div class=\"t m0 x9 hc y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"ff5 fc0\"> </span></div></td></tr><tr><td class=\"c x16e y129b w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y129c w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y129d w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Grades 1 to 4- low risk </span></div></td><td class=\"c x171 y129d w69 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.2% </div></td><td class=\"c x173 y129d w6a h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,499  </div></td><td class=\"c x174 y129d w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129d w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129d w6c h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,499  </div></td></tr><tr><td class=\"c x16e y129e w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 5+ to 5- fair risk </span></div></td><td class=\"c x171 y129e w69 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.54% - 0.66% </div></td><td class=\"c x173 y129e w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 55,282  </div></td><td class=\"c x174 y129e w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129e w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129e w6c h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 55,282  </div></td></tr><tr><td class=\"c x16e y129f w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grades 6+ to 7 high risk </span></div></td><td class=\"c x171 y129f w69 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.18% - 1.48% </div></td><td class=\"c x173 y129f w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,917,500  </div></td><td class=\"c x174 y129f w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y129f w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y129f w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,917,500  </div></td></tr><tr><td class=\"c x16e y12a0 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y12a0 w69 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13.52% </div></td><td class=\"c x173 y12a0 w6a h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,132  </div></td><td class=\"c x174 y12a0 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12a0 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12a0 w6c h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,132  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y12a1 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,413<span class=\"ff1\"> </span></div></td><td class=\"c x174 y12a1 w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td><td class=\"c x16b y12a1 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y12a1 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,413 </div></td></tr><tr><td class=\"c x16e y12a2 w40 h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Loss allowance<span class=\"ff5\"> </span></span></div></td><td></td><td class=\"c x173 y12a2 w6a h12\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20) </div></td><td class=\"c x174 y12a2 w6b h12\"><div class=\"t m0 x33 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _43\"> </span> <span class=\"_ _25\"> </span>- </div></td><td class=\"c x16b y12a2 w6a h12\"><div class=\"t m0 x8a hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12a2 w6c h12\"><div class=\"t m0 xf hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20) </div></td></tr><tr><td class=\"c x16e y12a3 w40 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount<span class=\"ff1\"> </span></span></div></td><td></td><td class=\"c x173 y12a3 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td><td class=\"c x174 y12a3 w6b h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x16b y12a3 w6a h7\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ff1\"> </span></div></td><td class=\"c x175 y12a3 w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,985,393 </div></td></tr><tr><td class=\"c x16e y12a4 w40 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12a5 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 7- to 8- substandard </span></div></td><td class=\"c x171 y12a5 w69 h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10.28% - 15.32% </div></td><td class=\"c x173 y12a5 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,974,620  </div></td><td class=\"c x174 y12a5 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,367,559  </div></td><td class=\"c x16b y12a5 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12a5 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 64,342,179  </div></td></tr><tr><td class=\"c x16e y12a6 w40 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Grade 9 to 10 doubtful/loss </span></div></td><td class=\"c x171 y12a6 w69 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100%<span class=\"ls0\"> </span></div></td><td class=\"c x173 y12a6 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12a6 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12a6 w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,516,329  </div></td><td class=\"c x175 y12a6 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,516,329  </div></td></tr><tr><td></td><td></td><td class=\"c x173 y12a7 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,974,620 </div></td><td class=\"c x174 y12a7 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,367,559 </div></td><td class=\"c x16b y12a7 w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td><td class=\"c x175 y12a7 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">66,858,508 </div></td></tr><tr><td class=\"c x16e y12a8 w40 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Loss allowance </span></div></td><td></td><td class=\"c x173 y12a8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,387,725) </div></td><td class=\"c x174 y12a8 w6b h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (538,888) </div></td><td class=\"c x16b y12a8 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,461,559) </div></td><td class=\"c x175 y12a8 w6c h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,388,172) </div></td></tr><tr><td class=\"c x16e y12a9 w40 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">   <span class=\"ls0\">  Carrying amount </span></div></td><td></td><td class=\"c x173 y12a9 w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 44,586,895  </div></td><td class=\"c x174 y12a9 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 17,828,671  </div></td><td class=\"c x16b y12a9 w6a h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,054,770  </div></td><td class=\"c x175 y12a9 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">63,470,336 </div></td></tr></table>The following table sets out information about the<span class=\"_ _1\"></span> overdue status of <span class=\"_ _2\"></span>financial asse<span class=\"_ _1\"></span>ts under Stages 1, 2 and 3: Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w116 hc8\" id=\"_7dc90692-2273-48ce-a852-5c747554d81a\"><tr><td></td><td></td><td></td><td class=\"c x173 y12aa w70 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12ab w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12ab w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12ab w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12ab w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12ac w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12ac w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12ac w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12ac w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12ad w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12ae w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12ae w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y12ae w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,127,448 </div></td><td class=\"c x16b y12ae w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12ae w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">87,949,536 </div></td></tr><tr><td class=\"c x16e y12af w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12af w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12af w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td><td class=\"c x16b y12af w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12af w6c h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td></tr><tr><td class=\"c x16e y12b0 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12b0 w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">76,822,088 </div></td><td class=\"c x174 y12b0 w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,489,370 </div></td><td class=\"c x16b y12b0 w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b0 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,311,458 </div></td></tr><tr><td class=\"c x16e y12b1 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12b2 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12b2 w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">372,708,961 </div></td><td class=\"c x174 y12b2 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,641,017 </div></td><td class=\"c x16b y12b2 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b2 w6c h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">390,349,978 </div></td></tr><tr><td class=\"c x16e y12b3 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12b3 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,743,570 </div></td><td class=\"c x174 y12b3 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,901,947 </div></td><td class=\"c x16b y12b3 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b3 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">50,645,517 </div></td></tr><tr><td class=\"c x16e y12b4 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12b4 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12b4 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,282,292 </div></td><td class=\"c x16b y12b4 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12b4 w6c h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,282,292 </div></td></tr><tr><td class=\"c x16e y12b5 w6f h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b5 w6a h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b5 w6b h8\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b5 w6a h8\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,962,729<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b5 w6c h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td></tr><tr><td class=\"c x16e y12b6 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12b6 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">418,452,531 </div></td><td class=\"c x174 y12b6 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,825,256 </div></td><td class=\"c x16b y12b6 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,962,729 </div></td><td class=\"c x175 y12b6 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">453,240,516 </div></td></tr><tr><td class=\"c x16e y12b7 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12b8 w6f h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b8 w6a h6\"><div class=\"t m0 x25 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,383,102<span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b8 w6b h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,367,559 <span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b8 w6a h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b8 w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,750,661 </div></td></tr><tr><td class=\"c x16e y12b9 w6f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12b9 w6a h7\"><div class=\"t m0 x12 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 576,931 <span class=\"ff5\"> </span></div></td><td class=\"c x174 y12b9 w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12b9 w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x175 y12b9 w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 576,931  </div></td></tr><tr><td class=\"c x16e y12ba w6f h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days<span class=\"ff5\"> </span></span></div></td><td class=\"c x173 y12ba w6a h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x174 y12ba w6b h7\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x16b y12ba w6a h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,516,329<span class=\"ff5\"> </span></div></td><td class=\"c x175 y12ba w6c h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td></tr><tr><td class=\"c x16e y12bb w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12bb w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">49,960,033 </div></td><td class=\"c x174 y12bb w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,367,559 </div></td><td class=\"c x16b y12bb w6a h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,516,329 </div></td><td class=\"c x175 y12bb w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,843,921 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w116 hc9\" id=\"_add13e68-a877-4e58-9730-63884829ef74\"><tr><td></td><td></td><td></td><td class=\"c x173 y12bc w70 h12\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12bd w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12bd w6b h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12bd w6a h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12bd w6c h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12be w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12be w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12be w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12be w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12bf w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12c0 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12c0 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">92,214,356 </div></td><td class=\"c x174 y12c0 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,509,549 </div></td><td class=\"c x16b y12c0 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c0 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 94,723,905  </div></td></tr><tr><td class=\"c x16e y12c1 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12c1 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12c1 w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,913,340 </div></td><td class=\"c x16b y12c1 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c1 w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td></tr><tr><td class=\"c x16e y12c2 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12c2 w6a h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,214,356 </div></td><td class=\"c x174 y12c2 w6b h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,422,889 </div></td><td class=\"c x16b y12c2 w6a h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c2 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td></tr><tr><td class=\"c x16e y12c3 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12c4 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12c4 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 318,777,405  </div></td><td class=\"c x174 y12c4 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,192,218  </div></td><td class=\"c x16b y12c4 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c4 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 348,969,623  </div></td></tr><tr><td class=\"c x16e y12c5 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12c5 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,361,118  </div></td><td class=\"c x174 y12c5 w6b h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 21,667,765  </div></td><td class=\"c x16b y12c5 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c5 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 82,028,883  </div></td></tr><tr><td class=\"c x16e y12c6 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12c6 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12c6 w6b h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,006  </div></td><td class=\"c x16b y12c6 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12c6 w6c h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 432,006  </div></td></tr><tr><td class=\"c x16e y12c7 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12c7 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12c7 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12c7 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x175 y12c7 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td></tr><tr><td class=\"c x16e y12c8 w6f h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12c8 w6a h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">379,138,523 </div></td><td class=\"c x174 y12c8 w6b h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x16b y12c8 w6a h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x175 y12c8 w6c h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w117 hcb\" id=\"_accb80e7-ed2d-479b-b753-8d62909d35e2\"><tr><td></td><td></td><td></td><td class=\"c x173 y12d5 w72 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12d6 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12d6 w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12d6 w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12d6 w73 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12d7 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12d7 w73 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12d8 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12d9 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12d9 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y12d9 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,099,645 </div></td><td class=\"c x16b y12d9 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d9 w73 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,766,846 </div></td></tr><tr><td class=\"c x16e y12da w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12da w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12da w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td><td class=\"c x16b y12da w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12da w73 h7\"><div class=\"t m0 x8 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">361,922 </div></td></tr><tr><td class=\"c x16e y12db w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12db w6a h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">70,667,201 </div></td><td class=\"c x174 y12db w6b h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,461,567 </div></td><td class=\"c x16b y12db w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12db w73 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td></tr><tr><td class=\"c x16e y12dc w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12dd w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12dd w6a h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">593,627,471 </div></td><td class=\"c x174 y12dd w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,116,450 </div></td><td class=\"c x16b y12dd w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12dd w73 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">608,743,921 </div></td></tr><tr><td class=\"c x16e y12de w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12de w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,229,557 </div></td><td class=\"c x174 y12de w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,391,636 </div></td><td class=\"c x16b y12de w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12de w73 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,621,193 </div></td></tr><tr><td class=\"c x16e y12df w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue between 30 and 90 days </span></div></td><td class=\"c x173 y12df w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12df w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,161,506 </div></td><td class=\"c x16b y12df w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12df w73 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,161,506 </div></td></tr><tr><td class=\"c x16e y12e0 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12e0 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12e0 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12e0 w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y12e0 w73 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td></tr><tr><td class=\"c x16e y12e1 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12e1 w6a h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x174 y12e1 w6b h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x16b y12e1 w6a h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x175 y12e1 w73 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w115 hca\" id=\"_1f92879f-5501-466a-8063-439f4dd70d9a\"><tr><td></td><td></td><td></td><td class=\"c x173 y12c9 w70 h7\"><div class=\"t m0 xb4 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x173 y12ca w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x174 y12ca w6b h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x16b y12ca w6a h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x175 y12ca w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x173 y12cb w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x174 y12cb w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x16b y12cb w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x175 y12cb w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12cc w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12cd w6f h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12cd w6a h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">85,854,036 </div></td><td class=\"c x174 y12cd w6b h8\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,509,549  </div></td><td class=\"c x16b y12cd w6a h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12cd w6c h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 88,363,585  </div></td></tr><tr><td class=\"c x16e y12ce w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12ce w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x174 y12ce w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td><td class=\"c x16b y12ce w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12ce w6c h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,913,340  </div></td></tr><tr><td class=\"c x16e y12cf w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12cf w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 85,854,036  </div></td><td class=\"c x174 y12cf w6b h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,422,889  </div></td><td class=\"c x16b y12cf w6a h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12cf w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y12d0 w6f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y12d1 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Current </span></div></td><td class=\"c x173 y12d1 w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 449,881,376  </div></td><td class=\"c x174 y12d1 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,434,905  </div></td><td class=\"c x16b y12d1 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d1 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 462,316,281  </div></td></tr><tr><td class=\"c x16e y12d2 w6f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &lt; 30 days </span></div></td><td class=\"c x173 y12d2 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,093,253  </div></td><td class=\"c x174 y12d2 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,980,778  </div></td><td class=\"c x16b y12d2 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x175 y12d2 w6c h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 58,074,031  </div></td></tr><tr><td class=\"c x16e y12d3 w6f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Overdue &gt; 90 days </span></div></td><td class=\"c x173 y12d3 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x174 y12d3 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x16b y12d3 w6a h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y12d3 w6c h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td></tr><tr><td class=\"c x16e y12d4 w6f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Total gross carrying amount </span></div></td><td class=\"c x173 y12d4 w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x174 y12d4 w6b h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x16b y12d4 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x175 y12d4 w6c h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td></tr></table>The following table se<span class=\"_ _1\"></span>ts out information about the credit quali<span class=\"_ _1\"></span>ty of \u2018<span class=\"_ _2\"></span><span class=\"ff1\">T</span>rading ass<span class=\"_ _1\"></span>ets\u2019<span class=\"ff1\">. The analysis has been<span class=\"_ _1\"></span> based on S &amp; P, <span class=\"ff3\">Moody\u2019s and<span class=\"_ _6b\"> </span></span></span><span class=\"ff1\"><span class=\"ff3\"> </span></span>Fitch ratings. <table class=\"s w118 hcc\" id=\"_e2d34abe-27b6-44c4-b7ba-01a6be2c08fd\"><tr><td></td><td class=\"c x181 y12e2 w76 h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x181 y12e3 w77 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x175 y12e3 w6c h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x181 y12e4 w77 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y12e4 w6c h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y12e5 w75 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td></td><td></td></tr><tr><td class=\"c x16e y12e6 w75 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Rated A- to A+</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e6 w77 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,493,140 </div></td><td class=\"c x175 y12e6 w6c h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,006,599  </div></td></tr><tr><td class=\"c x16e y12e7 w75 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Rated BBB+ or below</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e7 w77 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">231,301,147 </div></td><td class=\"c x175 y12e7 w6c h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,681,473  </div></td></tr><tr><td class=\"c x16e y12e8 w75 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Unrated</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e8 w77 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,002,115 </div></td><td class=\"c x175 y12e8 w6c h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">148,045,226  </div></td></tr><tr><td class=\"c x16e y12e9 w75 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Carrying amount</span><span class=\"ls0\"> </span></div></td><td class=\"c x181 y12e9 w77 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x175 y12e9 w6c h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:InformationAboutCreditQualityOfNeitherPastDueNorImpairedFinancialAssets",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "Reconciliation of<span class=\"_ _1\"></span> gross carrying<span class=\"_ _1\"></span> amounts and allow<span class=\"_ _1\"></span>ances for expected credit<span class=\"_ _7\"></span> losses The <span class=\"_ _1\"></span>following <span class=\"_ _1\"></span>disclosure p<span class=\"_ _1\"></span>rovides a <span class=\"_ _7\"></span>reco<span class=\"_ _2\"></span>nciliati<span class=\"_ _1\"></span>on by <span class=\"_ _1\"></span>stage <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the Group\u2019s <span class=\"_ _7\"></span>gros<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>arrying/nominal <span class=\"_ _1\"></span>amounts <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _1\"></span>loss <span class=\"_ _1\"></span>all<span class=\"_ _2\"></span><span class=\"ff1\">owances for<span class=\"_ _6b\"> </span></span>\u2018Loans and advances to customers\u2019. Within the <span class=\"_ _2\"></span>following tables, <span class=\"_ _2\"></span>the line <span class=\"_ _2\"></span>items \u2018New <span class=\"_ _2\"></span>financial assets <span class=\"_ _2\"></span>originated or <span class=\"_ _2\"></span>purchased and furt<span class=\"_ _2\"></span>her lending\u2019 <span class=\"_ _2\"></span>and \u2018Financial<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>assets that<span class=\"_ _6b\"> </span></span>have <span class=\"_ _2\"></span>been re<span class=\"_ _2\"></span>paid or <span class=\"_ _2\"></span>partially <span class=\"_ _2\"></span>repaid\u2019 <span class=\"_ _2\"></span>represent <span class=\"_ _2\"></span>movements <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>lending portfo<span class=\"_ _2\"></span>lios in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>gross <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span><span class=\"ff1\">rrying <span class=\"_ _2\"></span>amounts<span class=\"_ _6b\"> </span></span>and <span class=\"_ _2\"></span>assoc<span class=\"_ _2\"></span>iated <span class=\"_ _2\"></span>credit <span class=\"_ _4\"></span>loss <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>lowances. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>former <span class=\"_ _4\"></span>represents <span class=\"_ _4\"></span>new <span class=\"_ _4\"></span>lending <span class=\"_ _2\"></span>sanctioned <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>reporting <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span>ed <span class=\"_ _4\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _2\"></span>2025. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>latter <span class=\"_ _4\"></span>reflects <span class=\"_ _4\"></span>repayments <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>occurred <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>porting <span class=\"_ _2\"></span>perio<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>Dec<span class=\"_ _2\"></span>ember <span class=\"_ _4\"></span>2025, <span class=\"_ _4\"></span>which<span class=\"_ _6b\"> </span>loans  <span class=\"ff3\">however,  would  only  hav<span class=\"_ _1\"></span>e  existed  on  th<span class=\"_ _1\"></span>e  Group\u2019s  Statement  of  Financial  Positi<span class=\"_ _1\"></span>on  as  at  31  December  202<span class=\"ff1\">4.  Accordingly,<span class=\"_ _6b\"> </span></span></span>repayments and disposals rel<span class=\"_ _1\"></span>ating to loans sanctioned during the financial reporting peri<span class=\"_ _1\"></span>od are netted off against new lending included<span class=\"_ _6b\"> </span>within \u2018New financial assets originated or purchased and further lending\u2019. The line <span class=\"_ _2\"></span>items showing <span class=\"_ _2\"></span>transfers of <span class=\"_ _2\"></span>financial instruments ac<span class=\"_ _2\"></span>ross stages <span class=\"_ _2\"></span>represent the <span class=\"_ _2\"></span>impact of <span class=\"_ _2\"></span>stage transfers <span class=\"_ _2\"></span>upon the <span class=\"_ _2\"></span>gros<span class=\"_ _2\"></span>s carry<span class=\"_ _2\"></span>ing<span class=\"_ _6b\"> </span>amount <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>associated <span class=\"_ _7\"></span>allow<span class=\"_ _2\"></span>ance <span class=\"_ _3c\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>ECL <span class=\"_ _7\"></span>excluding <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>impact <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>remeasurement <span class=\"_ _3c\"></span>of ECL <span class=\"_ _3c\"></span>due <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>stage <span class=\"_ _7\"></span>transfers. <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>\u2018Net <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span><span class=\"ff1\">measurement<span class=\"_ _6b\"> </span></span>of <span class=\"_ _8\"></span>loss <span class=\"_ _8\"></span>allowance\u2019 <span class=\"_ _4\"></span>represents <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>increase <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>decrease <span class=\"_ _8\"></span>due <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>these <span class=\"_ _4\"></span>tra<span class=\"_ _2\"></span>nsfers, <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>ex<span class=\"_ _2\"></span>ample, <span class=\"_ _4\"></span>moving <span class=\"_ _4\"></span>from <span class=\"_ _9\"></span>a <span class=\"_ _4\"></span>12<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"_ _2\"></span>month <span class=\"_ _4\"></span>(Stage <span class=\"_ _8\"></span>1) <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>a<span class=\"_ _6b\"> </span></span>lifetime <span class=\"_ _9\"> </span>(<span class=\"_ _2\"></span>Stage <span class=\"_ _9\"> </span>2)  ECL <span class=\"_ _5\"> </span>measurement <span class=\"_ _9\"> </span>ba<span class=\"_ _2\"></span>sis, <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>ncluding <span class=\"_ _9\"> </span>the  movements <span class=\"_ _9\"> </span>in  underlying <span class=\"_ _9\"> </span>credit  risk <span class=\"_ _9\"> </span>grades  attributable <span class=\"_ _9\"> </span>to<span class=\"_ _4\"></span> <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>financial<span class=\"_ _6b\"> </span>instruments transferring stage. <span class=\"_ _2\"></span>Movements in ECL <span class=\"_ _2\"></span>in respect of e<span class=\"_ _2\"></span>xposures classified within the <span class=\"_ _2\"></span>same stage as <span class=\"_ _2\"></span>at the beginning<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>and end<span class=\"_ _6b\"> </span>of  the <span class=\"_ _5\"> </span>reporting <span class=\"_ _5\"> </span>period  and <span class=\"_ _5\"> </span>arising  as <span class=\"_ _5\"> </span>a  result  of <span class=\"_ _5\"> </span>changes  to <span class=\"_ _5\"> </span>the  unde<span class=\"_ _1\"></span>rlying  PDs <span class=\"_ _5\"> </span>and  LGDs,  in<span class=\"_ _1\"></span>cluding  as <span class=\"_ _5\"> </span>a  r<span class=\"_ _2\"></span>esult <span class=\"_ _5\"> </span>of  changes  in<span class=\"_ _6b\"> </span>macroeconomic scenarios, are reflected in the<span class=\"_ _1\"></span> \u2018Changes in risk parameters\u2019 line item.<span class=\"_ _6b\"> </span>Group \u2013 31 December 2025<table class=\"s w120 hcf\" id=\"_e696813c-934d-4168-9e58-3b39519f8ab7\"><tr><td></td><td></td><td class=\"c x18d y12f9 w2a h7\"><div class=\"t m0 xb9 h51 y1f ffd fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x18e y12f9 w7a h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fcb sc0 ls27 ws1\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y12fa w7b h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x18f y12fa w7c h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x18e y12fa w7a h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x190 y12fa w7b h7\"><div class=\"t m0 xf h51 y1f ffd fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y12fb w121 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y12fb w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y12fc w122 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y12fc w123 hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x18d y12fd w61 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a1 y12fd w7d h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18f y12fd w7e h7\"><div class=\"t m0 x4d h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a2 y12fd w7d h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18e y12fd w7e h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a3 y12fd w7f h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x190 y12fd w80 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a4 y12fd w63 h7\"><div class=\"t m0 x35 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x18c y12fe w79 h6\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y12ff w79 h7\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x18d y12ff w61 h7\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">379,138,523 </div></td><td class=\"c x1a1 y12ff w7d h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls31 ws9\"> (2,432,221) </div></td><td class=\"c x18f y12ff w7e h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">52,291,989 </div></td><td class=\"c x1a2 y12ff w7d h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls33 wsa\"> (4,560,632) </div></td><td class=\"c x18e y12ff w7e h7\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">13,685,866 </div></td><td class=\"c x1a3 y12ff w7f h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls32 wsb\"> (10,146,802) </div></td><td class=\"c x190 y12ff w80 h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">445,116,378 </div></td><td class=\"c x1a4 y12ff w63 h7\"><div class=\"t m0 xb3 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(17,139,655) </div></td></tr><tr><td class=\"c x18c y1300 w79 h12\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls23 ws7\">     Transfer to Stage 1<span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1300 w61 h12\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">5,544,098 </div></td><td class=\"c x1a1 y1300 w7d h12\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls8 wsc\"> (6,739) </div></td><td class=\"c x18f y1300 w7e h12\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(5,544,098) </div></td><td class=\"c x1a2 y1300 w7d h12\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,739 </div></td><td class=\"c x18e y1300 w7e h12\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1300 w7f h12\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1300 w80 h12\"><div class=\"t m0 x9f h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1300 w63 h12\"><div class=\"t m0 x8a h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1301 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls23 ws7\">     Transfer to Stage 2<span class=\"ffe fcc ls0 ws0\"> </span></div></td><td class=\"c x18d y1301 w61 h7\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(7,371,226) </div></td><td class=\"c x1a1 y1301 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">113,995 </div></td><td class=\"c x18f y1301 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">7,371,226 </div></td><td class=\"c x1a2 y1301 w7d h7\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(113,995) </div></td><td class=\"c x18e y1301 w7e h7\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1301 w7f h7\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1301 w80 h7\"><div class=\"t m0 x9f h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1301 w63 h7\"><div class=\"t m0 x8a h53 y1f ffe fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1302 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls2d wsd\">     Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"> </span></div></td><td class=\"c x18d y1302 w61 h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1302 w7d h6\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,739 </div></td><td class=\"c x18f y1302 w7e h6\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1302 w7d h6\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(162,028) </div></td><td class=\"c x18e y1302 w7e h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1302 w7f h6\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x190 y1302 w80 h6\"><div class=\"t m0 xa2 h53 y1f ffe fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1302 w63 h6\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls39 ws0\">(155,289) </div></td></tr><tr><td class=\"c x18c y1303 w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x18d y1303 w61 h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1303 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">103,948 </div></td><td class=\"c x18f y1303 w7e h7\"><div class=\"t m0 x8a h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1303 w7d h7\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">29,304 </div></td><td class=\"c x18e y1303 w7e h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1303 w7f h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">112,025 </div></td><td class=\"c x190 y1303 w80 h7\"><div class=\"t m0 xa2 h53 y1f ffe fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1303 w63 h7\"><div class=\"t m0 x40 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">245,277 </div></td></tr><tr><td class=\"c x18c y1304 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls3a ws10\">     New financial assets originated or purchased and further lending<span class=\"_ _2\"></span><span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1304 w61 h7\"><div class=\"t m0 x42 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">334,203,077 </div></td><td class=\"c x1a1 y1304 w7d h7\"><div class=\"t m0 x4b h51 y1f ffd fs0 fc9 sc0 ls3b ws11\"> (1,842,409) </div></td><td class=\"c x18f y1304 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">5,632,588 </div></td><td class=\"c x1a2 y1304 w7d h7\"><div class=\"t m0 x18 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(8,259) </div></td><td class=\"c x18e y1304 w7e h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1304 w7f h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x190 y1304 w80 h7\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">339,835,665 </div></td><td class=\"c x1a4 y1304 w63 h7\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(1,850,668) </div></td></tr><tr><td class=\"c x18c y1305 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span> </div></td><td class=\"c x18d y1305 w61 h6\"><div class=\"t m0 x1f h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(256,904,226) </div></td><td class=\"c x1a1 y1305 w7d h6\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">801,053 </div></td><td class=\"c x18f y1305 w7e h6\"><div class=\"t m0 xb3 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(19,414,108) </div></td><td class=\"c x1a2 y1305 w7d h6\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">16,208 </div></td><td class=\"c x18e y1305 w7e h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls8 ws0\">(1,309,898) </div></td><td class=\"c x1a3 y1305 w7f h6\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">718,719 </div></td><td class=\"c x190 y1305 w80 h6\"><div class=\"t m0 x3b h53 y1f ffe fs0 fc9 sc0 ls24 ws0\">(277,628,232) </div></td><td class=\"c x1a4 y1305 w63 h6\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,535,980 </div></td></tr><tr><td class=\"c x18c y1306 w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws12\">     Financial assets reclassi<span class=\"ls24 wsf\">fied to discontinued operations</span><span class=\"ls24 wsf\"> </span></div></td><td class=\"c x18d y1306 w61 h7\"><div class=\"t m0 x20 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(42,634,996) </div></td><td class=\"c x1a1 y1306 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">901,095 </div></td><td class=\"c x18f y1306 w7e h7\"><div class=\"t m0 xb3 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(17,038,357) </div></td><td class=\"c x1a2 y1306 w7d h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">438,900 </div></td><td class=\"c x18e y1306 w7e h7\"><div class=\"t m0 x12 h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(401,324) </div></td><td class=\"c x1a3 y1306 w7f h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">307,457 </div></td><td class=\"c x190 y1306 w80 h7\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(60,074,677) </div></td><td class=\"c x1a4 y1306 w63 h7\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,647,452 </div></td></tr><tr><td class=\"c x18c y1307 w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls34 ws13\">     Write-offs </div></td><td class=\"c x18d y1307 w61 h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1307 w7d h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1307 w7e h6\"><div class=\"t m0 x9f h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a2 y1307 w7d h6\"><div class=\"t m0 xc0 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18e y1307 w7e h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(2,667,657) </div></td><td class=\"c x1a3 y1307 w7f h6\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">1,303,120 </div></td><td class=\"c x190 y1307 w80 h6\"><div class=\"t m0 x44 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(2,667,657) </div></td><td class=\"c x1a4 y1307 w63 h6\"><div class=\"t m0 x73 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">1,303,120 </div></td></tr><tr><td class=\"c x18c y1308 w79 h7\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span><span class=\"ffe ls0 ws0\"> </span></div></td><td class=\"c x18d y1308 w61 h7\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">6,477,281 </div></td><td class=\"c x1a1 y1308 w7d h7\"><div class=\"t m0 x43 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">23,514 </div></td><td class=\"c x18f y1308 w7e h7\"><div class=\"t m0 xb1 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">1,526,016 </div></td><td class=\"c x1a2 y1308 w7d h7\"><div class=\"t m0 x4d h51 y1f ffd fs0 fc9 sc0 ls40 ws0\">(735) </div></td><td class=\"c x18e y1308 w7e h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">655,742 </div></td><td class=\"c x1a3 y1308 w7f h7\"><div class=\"t m0 x4c h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(446,061) </div></td><td class=\"c x190 y1308 w80 h7\"><div class=\"t m0 xb1 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">8,659,039 </div></td><td class=\"c x1a4 y1308 w63 h7\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">(423,282) </div></td></tr><tr><td class=\"c x18c y1309 w79 h6\"><div class=\"t m0 x4 h53 y1f ffd fs0 fc9 sc0 ls36 ws0\">     <span class=\"ffe ws15\">Balance at 31 December</span><span class=\"ffe ws15\"> </span></div></td><td class=\"c x18d y1309 w61 h6\"><div class=\"t m0 x42 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">418,452,531 </div></td><td class=\"c x1a1 y1309 w7d h6\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls3e ws5\"> (2,331,025) </div></td><td class=\"c x18f y1309 w7e h6\"><div class=\"t m0 x4b h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">24,825,256 </div></td><td class=\"c x1a2 y1309 w7d h6\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(4,354,498) </div></td><td class=\"c x18e y1309 w7e h6\"><div class=\"t m0 xb1 h53 y1f ffe fs0 fc9 sc0 ls3a ws0\">9,962,729 </div></td><td class=\"c x1a3 y1309 w7f h6\"><div class=\"t m0 x56 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(8,151,542) </div></td><td class=\"c x190 y1309 w80 h6\"><div class=\"t m0 x59 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">453,240,516 </div></td><td class=\"c x1a4 y1309 w63 h6\"><div class=\"t m0 xb3 h53 y1f ffe fs0 fc9 sc0 ls33 ws0\">(14,837,065) </div></td></tr><tr><td class=\"c x18c y130a w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3c ws9\">ECL change for the period<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130a w63 h6\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">2,302,590 </div></td></tr><tr><td class=\"c x18c y130b w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls41 ws16\">Assets writte<span class=\"_ _2\"></span>n off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130b w63 h7\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(2,667,657) </div></td></tr><tr><td class=\"c x18c y130c w79 h6\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"ffd ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130c w63 h6\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls32 ws0\">(365,067) </div></td></tr><tr><td class=\"c x18c y130d w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130d w63 h7\"><div class=\"t m0 x73 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">1,350,821 </div></td></tr><tr><td class=\"c x18c y130e w79 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130e w63 h7\"><div class=\"t m0 x40 h51 y1f ffd fs0 fc9 sc0 ls2e ws0\">423,282 </div></td></tr><tr><td class=\"c x18c y130f w79 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3a ws19\">ECL attributable to discontinued<span class=\"ls2f ws1a\"> operations at 1 January 2025</span><span class=\"ls2f ws1a\"><span class=\"_ _2\"></span> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y130f w63 h6\"><div class=\"t m0 x56 h51 y1f ffd fs0 fc9 sc0 ls35 ws0\">(1,647,452) </div></td></tr><tr><td class=\"c x18c y1310 w79 h7\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"ffd ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1310 w63 h7\"><div class=\"t m0 x12 h53 y1f ffe fs0 fc9 sc0 ls23 ws0\">(238,416) </div></td></tr></table><table class=\"s w119 hcd\" id=\"_230700ba-4d9a-4a34-b040-2652d648f365\"><tr><td></td><td></td><td class=\"c x183 y12ea w83 h6\"><div class=\"t m0 x1c h51 y1f ffd fs0 fcc sc0 ls31 ws0\">As at 31 December 2025 </div></td><td class=\"c x184 y12ea w84 h6\"><div class=\"t m0 x20 h51 y1f ffd fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y12ec w11a hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y12ec w11b hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y12ec w11c hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y12ed w11d hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y12ed w11e hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y12ed w11f hce\"><div class=\"t m0 x144 h51 y12eb ffd fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y12ee w85 h7\"><div class=\"t m0 x9f h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y12ee w86 h7\"><div class=\"t m0 xa2 h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y12ee w84 h7\"><div class=\"t m0 x2e h51 y1f ffd fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y12ef w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3c wsb\">Balances with Central Bank of Malta, treasury bill<span class=\"_ _2\"></span>s and cash </div></td><td class=\"c x183 y12ef w85 h6\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">84,522,623 </div></td><td class=\"c x18b y12ef w86 h6\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(26,646) </div></td><td class=\"c x184 y12ef w84 h6\"><div class=\"t m0 xc5 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">25,017 </div></td></tr><tr><td class=\"c x18c y12f0 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y12f0 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">88,311,458 </div></td><td class=\"c x18b y12f0 w86 h7\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(294,714) </div></td><td class=\"c x184 y12f0 w84 h7\"><div class=\"t m0 xc6 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">(114,861) </div></td></tr><tr><td class=\"c x18c y12f1 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y12f1 w85 h6\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">453,240,516 </div></td><td class=\"c x18b y12f1 w86 h6\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls3d ws0\">(14,837,065) </div></td><td class=\"c x184 y12f1 w84 h6\"><div class=\"t m0 x21 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> (238,416) </div></td></tr><tr><td class=\"c x18c y12f2 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at amortis<span class=\"_ _2\"></span>ed cost </div></td><td class=\"c x183 y12f2 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">41,300,504 </div></td><td class=\"c x18b y12f2 w86 h7\"><div class=\"t m0 xf h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(6,045) </div></td><td class=\"c x184 y12f2 w84 h7\"><div class=\"t m0 x28 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(6,024) </div></td></tr><tr><td class=\"c x18c y12f3 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls48 ws21\">Off-balance<span class=\"_ _1\"></span> sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y12f4 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls39 ws22\"> - Guarantees </div></td><td class=\"c x183 y12f4 w85 h7\"><div class=\"t m0 x16 h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">26,676,661 </div></td><td class=\"c x18b y12f4 w86 h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(84,441) </div></td><td class=\"c x184 y12f4 w84 h7\"><div class=\"t m0 x4e h51 y1f ffd fs0 fc9 sc0 ls35 ws1a\"> (71,839) </div></td></tr><tr><td class=\"c x18c y12f5 w82 h6\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls3e ws5\"> - Commitments </div></td><td class=\"c x183 y12f5 w85 h6\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">171,243,716 </div></td><td class=\"c x18b y12f5 w86 h6\"><div class=\"t m0 x1d h51 y1f ffd fs0 fc9 sc0 ls34 ws0\">(751,099) </div></td><td class=\"c x184 y12f5 w84 h6\"><div class=\"t m0 x21 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\"> (288,478) </div></td></tr><tr><td class=\"c x18c y12f6 w82 h12\"><div class=\"t m0 x4 h53 y1f ffe fs0 fc9 sc0 ls49 ws23\">Summary of financia<span class=\"_ _2\"></span>l instruments to which t<span class=\"_ _2\"></span>he impairment <span class=\"ls4a ws24\">requir<span class=\"_ _2\"></span>ements in IFRS 9 are applied in <span class=\"_ _2\"></span>income statement</span><span class=\"ls4a ws24\"><span class=\"_ _2\"></span> </span></div></td><td class=\"c x183 y12f6 w85 h12\"><div class=\"t m0 x15 h53 y1f ffe fs0 fc9 sc0 ls30 ws0\">865,295,478 </div></td><td class=\"c x18b y12f6 w86 h12\"><div class=\"t m0 x16 h53 y1f ffe fs0 fc9 sc0 ls3c ws0\">(16,000,010) </div></td><td class=\"c x184 y12f6 w84 h12\"><div class=\"t m0 xc9 h53 y1f ffe fs0 fc9 sc0 ls4b wse\"> (694,601) </div></td></tr><tr><td class=\"c x18c y12f7 w82 h7\"><div class=\"t m0 x4 h51 y1f ffd fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at fair val<span class=\"_ _2\"></span>ue through o<span class=\"_ _2\"></span>ther compre<span class=\"_ _2\"></span>hensive inc<span class=\"_ _2\"></span>ome </div></td><td class=\"c x183 y12f7 w85 h7\"><div class=\"t m0 x15 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">105,254,684 </div></td><td class=\"c x18b y12f7 w86 h7\"><div class=\"t m0 x9 h51 y1f ffd fs0 fc9 sc0 ls36 ws0\">(59,407) </div></td><td class=\"c x184 y12f7 w84 h7\"><div class=\"t m0 xc5 h51 y1f ffd fs0 fc9 sc0 ls38 ws0\">18,387 </div></td></tr><tr><td class=\"c x18c y12f8 w82 h6\"><div class=\"t m0 x4 h53 y96d ffe fs0 fc9 sc0 ls36 ws15\">Total allowance for ECL/Total <span class=\"ls4c ws25\">i<span class=\"_ _1\"></span>ncome statement ECL c<span class=\"_ _1\"></span>harge</span><span class=\"ls4c ws25\"> </span></div></td><td></td><td class=\"c x18b y12f8 w86 h6\"><div class=\"t m0 x16 h53 y96d ffe fs0 fc9 sc0 ls3c ws0\">(16,059,417) </div></td><td class=\"c x184 y12f8 w84 h6\"><div class=\"t m0 xc9 h53 y96d ffe fs0 fc9 sc0 ls4b wse\"> (676,214) </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024 <table class=\"s w124 hd0\" id=\"_88184c7e-cf56-49a4-a394-190087b0daef\"><tr><td></td><td></td><td class=\"c x18d y1311 w2a h7\"><div class=\"t m0 xb9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Non-credit impaired </div></td><td></td><td></td><td class=\"c x18e y1311 w7a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y1312 w7b h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 1 </div></td><td></td><td class=\"c x18f y1312 w7c h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 2 </div></td><td></td><td class=\"c x18e y1312 w7a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 3 </div></td><td></td><td class=\"c x190 y1312 w7b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y1313 w125 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y1313 w127 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y1313 w126 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y1314 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y1314 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y1314 w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x18c y1315 w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x18d y1316 w61 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a1 y1316 w7d h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18f y1316 w7e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a2 y1316 w7d h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18e y1316 w7e h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a3 y1316 w7f h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x190 y1316 w80 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a4 y1316 w63 h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x18c y1317 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Balance at 1 January </span></div></td><td class=\"c x18d y1317 w61 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 348,322,143  </div></td><td class=\"c x1a1 y1317 w7d h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,992,933) </div></td><td class=\"c x18f y1317 w7e h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,817,853  </div></td><td class=\"c x1a2 y1317 w7d h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,235,201) </div></td><td class=\"c x18e y1317 w7e h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,115,371  </div></td><td class=\"c x1a3 y1317 w7f h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (13,685,159) </div></td><td class=\"c x190 y1317 w80 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 450,255,367  </div></td><td class=\"c x1a4 y1317 w63 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (18,913,293) </div></td></tr><tr><td class=\"c x18c y1318 w79 h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 1<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1318 w61 h12\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,117,042  </div></td><td class=\"c x1a1 y1318 w7d h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (163,525) </div></td><td class=\"c x18f y1318 w7e h12\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,117,042) </div></td><td class=\"c x1a2 y1318 w7d h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 163,525  </div></td><td class=\"c x18e y1318 w7e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1318 w7f h12\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1318 w80 h12\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1318 w63 h12\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y1319 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 2<span class=\"ff5 fc1\"> </span></span></div></td><td class=\"c x18d y1319 w61 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,550,486) </div></td><td class=\"c x1a1 y1319 w7d h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,257  </div></td><td class=\"c x18f y1319 w7e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,550,486  </div></td><td class=\"c x1a2 y1319 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (44,257) </div></td><td class=\"c x18e y1319 w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1319 w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1319 w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1319 w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y131a w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 3 </span></div></td><td class=\"c x18d y131a w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131a w7d h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x18f y131a w7e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (826,664) </div></td><td class=\"c x1a2 y131a w7d h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,774  </div></td><td class=\"c x18e y131a w7e h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">826,664 </div></td><td class=\"c x1a3 y131a w7f h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,774) </div></td><td class=\"c x190 y131a w80 h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y131a w63 h6\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y131b w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Net remeasurement of loss allowance arisin<span class=\"_ _1\"></span>g from stage transfers </span></div></td><td class=\"c x18d y131b w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131b w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (19,442) </div></td><td class=\"c x18f y131b w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y131b w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,541  </div></td><td class=\"c x18e y131b w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y131b w7f h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (305,675) </div></td><td class=\"c x190 y131b w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y131b w63 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (312,576) </div></td></tr><tr><td class=\"c x18c y131c w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Changes in risk parameters </span></div></td><td class=\"c x18d y131c w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131c w7d h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 83,145  </div></td><td class=\"c x18f y131c w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y131c w7d h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,502,211) </div></td><td class=\"c x18e y131c w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y131c w7f h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,574,526) </div></td><td class=\"c x190 y131c w80 h7\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a4 y131c w63 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (4,993,592) </div></td></tr><tr><td class=\"c x18c y131d w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">New financial assets originated or purchased and further lending<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y131d w61 h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,469,819  </div></td><td class=\"c x1a1 y131d w7d h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,470,719) </div></td><td class=\"c x18f y131d w7e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,556,170  </div></td><td class=\"c x1a2 y131d w7d h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (144,706) </div></td><td class=\"c x18e y131d w7e h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 40,221  </div></td><td class=\"c x1a3 y131d w7f h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (40,221) </div></td><td class=\"c x190 y131d w80 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 451,066,210  </div></td><td class=\"c x1a4 y131d w63 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,655,646) </div></td></tr><tr><td class=\"c x18c y131e w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial assets that have been repaid <span class=\"ls3\">or</span> partially rep<span class=\"_ _1\"></span>aid </span></div></td><td class=\"c x18d y131e w61 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (382,567,759) </div></td><td class=\"c x1a1 y131e w7d h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,079,287  </div></td><td class=\"c x18f y131e w7e h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (39,828,212) </div></td><td class=\"c x1a2 y131e w7d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 174,762  </div></td><td class=\"c x18e y131e w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,149,871) </div></td><td class=\"c x1a3 y131e w7f h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,699,466  </div></td><td class=\"c x190 y131e w80 h7\"><div class=\"t m0 xcd hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">        <span class=\"ls0\">(430,545,842) </span></div></td><td class=\"c x1a4 y131e w63 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,953,515  </div></td></tr><tr><td class=\"c x18c y131f w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Write-offs </span></div></td><td class=\"c x18d y131f w61 h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y131f w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y131f w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a2 y131f w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18e y131f w7e h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,672,416) </div></td><td class=\"c x1a3 y131f w7f h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,279,949  </div></td><td class=\"c x190 y131f w80 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (4,672,416) </div></td><td class=\"c x1a4 y131f w63 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 3,279,949  </div></td></tr><tr><td class=\"c x18c y1320 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Foreign exchange and other movements<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1320 w61 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,652,236) </div></td><td class=\"c x1a1 y1320 w7d h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,709  </div></td><td class=\"c x18f y1320 w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,860,602) </div></td><td class=\"c x1a2 y1320 w7d h7\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">141<span class=\"ls0\"> </span></div></td><td class=\"c x18e y1320 w7e h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,474,103) </div></td><td class=\"c x1a3 y1320 w7f h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 494,138  </div></td><td class=\"c x190 y1320 w80 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (20,986,941) </div></td><td class=\"c x1a4 y1320 w63 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 501,988  </div></td></tr><tr><td class=\"c x18c y1321 w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff5 ls0\">Balance at 31 December </span></div></td><td class=\"c x18d y1321 w61 h6\"><div class=\"t m0 xce hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">379,138,523 </span></div></td><td class=\"c x1a1 y1321 w7d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(2,432,221) </span></div></td><td class=\"c x18f y1321 w7e h6\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">52,291,989 </span></div></td><td class=\"c x1a2 y1321 w7d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(4,560,632) </span></div></td><td class=\"c x18e y1321 w7e h6\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">13,685,866 </span></div></td><td class=\"c x1a3 y1321 w7f h6\"><div class=\"t m0 xcf hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">(10,146,802) </span></div></td><td class=\"c x190 y1321 w80 h6\"><div class=\"t m0 xce hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">       <span class=\"ls0\">445,116,378 </span></div></td><td class=\"c x1a4 y1321 w63 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">(17,139,655) </span></div></td></tr><tr><td class=\"c x18c y1322 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change for the period </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1322 w63 h6\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,773,638<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1323 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets written off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1323 w63 h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,672,416)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1324 w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change in expected credit losses excl<span class=\"_ _1\"></span>uding effect of write<span class=\"_ _2\"></span>-offs<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1324 w63 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,898,778) </div></td></tr><tr><td class=\"c x18c y1325 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1325 w63 h7\"><div class=\"t m0 x40 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">915,133<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x18c y1326 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign exchange and other movements </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1326 w63 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (501,988) </div></td></tr><tr><td class=\"c x18c y1327 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change attributable to discontinued operations </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1327 w63 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">242,211 </div></td></tr><tr><td class=\"c x18c y1328 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>expected c<span class=\"_ _1\"></span>redit losses <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other c<span class=\"_ _1\"></span>redit impai<span class=\"_ _1\"></span>rment charges<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1328 w63 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,243,422) </div></td></tr></table><table class=\"s w12b hd1\" id=\"_db797a27-9bed-41a9-abcf-9ed937591588\"><tr><td></td><td></td><td class=\"c x183 y1329 w83 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2024 </div></td><td class=\"c x184 y1329 w84 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Twelve months ended 31 December 2024 </div></td></tr><tr><td></td><td class=\"c x185 y132a w12c hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y132a w126 hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y132a w107 hd2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net movement in expected credit losses and<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y132b w12d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc4 sc0 ls0 ws0\">Nominal amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y132b w129 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y132b w12e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y132c w85 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18b y132c w86 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x184 y132c w84 h7\"><div class=\"t m0 x2e h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x18c y132d w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with Central Bank of Malta, treasury bills and cash </div></td><td class=\"c x183 y132d w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,243,880  </div></td><td class=\"c x18b y132d w86 h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (51,663) </div></td><td class=\"c x184 y132d w84 h6\"><div class=\"t m0 xd0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,363  </div></td></tr><tr><td class=\"c x18c y132e w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x183 y132e w85 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,637,245  </div></td><td class=\"c x18b y132e w86 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (179,853) </div></td><td class=\"c x184 y132e w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,651 </div></td></tr><tr><td class=\"c x18c y132f w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x183 y132f w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x18b y132f w86 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (17,139,655) </div></td><td class=\"c x184 y132f w84 h6\"><div class=\"t m0 xd1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,243,422) </div></td></tr><tr><td class=\"c x18c y1330 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x183 y1330 w85 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,927  </div></td><td class=\"c x18b y1330 w86 h7\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21) </div></td><td class=\"c x184 y1330 w84 h7\"><div class=\"t m0 xaa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,140  </div></td></tr><tr><td class=\"c x18c y1331 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1332 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x183 y1332 w85 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x18b y1332 w86 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (12,602) </div></td><td class=\"c x184 y1332 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,051) </div></td></tr><tr><td class=\"c x18c y1333 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x183 y1333 w85 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x18b y1333 w86 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (462,621) </div></td><td class=\"c x184 y1333 w84 h6\"><div class=\"t m0 xc9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (380,314) </div></td></tr><tr><td class=\"c x18c y1334 w82 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Summary of financial instruments to whic<span class=\"_ _1\"></span>h the impairment requirements in IFRS 9 are applied in income statement </div></td><td class=\"c x183 y1334 w85 h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 837,905,370  </div></td><td class=\"c x18b y1334 w86 h12\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (17,846,415) </div></td><td class=\"c x184 y1334 w84 h12\"><div class=\"t m0 xd1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,405,633) </div></td></tr><tr><td class=\"c x18c y1335 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1335 w85 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td><td class=\"c x18b y1335 w86 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (77,794) </div></td><td class=\"c x184 y1335 w84 h7\"><div class=\"t m0 x28 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,439  </div></td></tr><tr><td class=\"c x18c y1336 w82 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total allowance for ECL/Total income statement ECL charge </div></td><td></td><td class=\"c x18b y1336 w86 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (17,924,209) </div></td><td class=\"c x184 y1336 w84 h6\"><div class=\"t m0 xd1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,400,194) </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w124 hd3\" id=\"_515f7f2b-3e00-48df-b510-e5889077b15f\"><tr><td></td><td></td><td class=\"c x18d y1337 w2a h7\"><div class=\"t m0 xb9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Non-credit impaired </div></td><td></td><td></td><td class=\"c x18e y1337 w7a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y1338 w7b h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 1 </div></td><td></td><td class=\"c x18f y1338 w7c h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 2 </div></td><td></td><td class=\"c x18e y1338 w7a h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Stage 3 </div></td><td></td><td class=\"c x190 y1338 w7b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y1339 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y1339 w127 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y1339 w126 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y133a w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y133a w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a5 y133a w129 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x18c y133b w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x18d y133c w61 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a1 y133c w7d h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18f y133c w7e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a2 y133c w7d h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18e y133c w7e h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a3 y133c w7f h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x190 y133c w80 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1a4 y133c w63 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x18c y133d w79 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Balance at 1 January </span></div></td><td class=\"c x18d y133d w61 h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">486,974,629 </div></td><td class=\"c x1a1 y133d w7d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,935,067) </div></td><td class=\"c x18f y133d w7e h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">33,415,683 </div></td><td class=\"c x1a2 y133d w7d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,116,527) </div></td><td class=\"c x18e y133d w7e h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,886,098 </div></td><td class=\"c x1a3 y133d w7f h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(9,440,905) </div></td><td class=\"c x190 y133d w80 h12\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td><td class=\"c x1a4 y133d w63 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,492,499) </div></td></tr><tr><td class=\"c x18c y133e w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 1 </span></div></td><td class=\"c x18d y133e w61 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,544,098 </div></td><td class=\"c x1a1 y133e w7d h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,739) </div></td><td class=\"c x18f y133e w7e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,544,098) </div></td><td class=\"c x1a2 y133e w7d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,739 </div></td><td class=\"c x18e y133e w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y133e w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y133e w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y133e w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y133f w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Transfer to Stage 2<span class=\"ff5 fc1\"> </span></span></div></td><td class=\"c x18d y133f w61 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,365,979) </div></td><td class=\"c x1a1 y133f w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">113<span class=\"ls0\">,</span>995<span class=\"ls0\"> </span></div></td><td class=\"c x18f y133f w7e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,365,979 </div></td><td class=\"c x1a2 y133f w7d h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">113</span>,<span class=\"ls2\">995</span>) </div></td><td class=\"c x18e y133f w7e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y133f w7f h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y133f w80 h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y133f w63 h7\"><div class=\"t m0 xc0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x18c y1340 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Net remeasurement of loss allowance arisin<span class=\"_ _1\"></span>g from stage transfers </span></div></td><td class=\"c x18d y1340 w61 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a1 y1340 w7d h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,739 </div></td><td class=\"c x18f y1340 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a2 y1340 w7d h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(161,<span class=\"ls2\">984</span><span class=\"ls2\">)</span> </div></td><td class=\"c x18e y1340 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a3 y1340 w7f h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1340 w80 h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a4 y1340 w63 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(155,<span class=\"ls2\">245</span><span class=\"ls2\">)</span> </div></td></tr><tr><td class=\"c x18c y1341 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Changes in risk parameters </span></div></td><td class=\"c x18d y1341 w61 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a1 y1341 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">291<span class=\"ls0\">,</span>990<span class=\"ls0\"> </span></div></td><td class=\"c x18f y1341 w7e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a2 y1341 w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">29<span class=\"ls0\">,</span>265<span class=\"ls0\"> </span></div></td><td class=\"c x18e y1341 w7e h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y1341 w7f h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">108,259 </div></td><td class=\"c x190 y1341 w80 h7\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a4 y1341 w63 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">429<span class=\"ls0\">,</span>514<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x18c y1342 w79 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">New financial assets originated or purchased and further lending <span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1342 w61 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,385,170 </div></td><td class=\"c x1a1 y1342 w7d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,641,175) </div></td><td class=\"c x18f y1342 w7e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,476,929 </div></td><td class=\"c x1a2 y1342 w7d h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,051) </div></td><td class=\"c x18e y1342 w7e h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1a3 y1342 w7f h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x190 y1342 w80 h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">345,862,099 </div></td><td class=\"c x1a4 y1342 w63 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,646,226) </div></td></tr><tr><td class=\"c x18c y1343 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Financial assets that have been repaid or partially repaid </span></div></td><td class=\"c x18d y1343 w61 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(230,691,329) </div></td><td class=\"c x1a1 y1343 w7d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">774,300 </div></td><td class=\"c x18f y1343 w7e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,570,920) </div></td><td class=\"c x1a2 y1343 w7d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,095 </div></td><td class=\"c x18e y1343 w7e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,306,242) </div></td><td class=\"c x1a3 y1343 w7f h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">718,719 </div></td><td class=\"c x190 y1343 w80 h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(249,568,491) </div></td><td class=\"c x1a4 y1343 w63 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,504,114 </div></td></tr><tr><td class=\"c x18c y1344 w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Write-offs </span></div></td><td class=\"c x18d y1344 w61 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1a1 y1344 w7d h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y1344 w7e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x1a2 y1344 w7d h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x18e y1344 w7e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td><td class=\"c x1a3 y1344 w7f h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,303,120 </div></td><td class=\"c x190 y1344 w80 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td><td class=\"c x1a4 y1344 w63 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,303,120 </div></td></tr><tr><td class=\"c x18c y1345 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Foreign exchange and other movements<span class=\"ff5\"> </span></span></div></td><td class=\"c x18d y1345 w61 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,010,439 </div></td><td class=\"c x1a1 y1345 w7d h7\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x18f y1345 w7e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,526,019 </div></td><td class=\"c x1a2 y1345 w7d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(925) </div></td><td class=\"c x18e y1345 w7e h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">674,775 </div></td><td class=\"c x1a3 y1345 w7f h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(464,981) </div></td><td class=\"c x190 y1345 w80 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,211,233 </div></td><td class=\"c x1a4 y1345 w63 h7\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(465,906) </div></td></tr><tr><td class=\"c x18c y1346 w79 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff5 ls0\">Balance at 31 December </span></div></td><td class=\"c x18d y1346 w61 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,028 </div></td><td class=\"c x1a1 y1346 w7d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,395,957) </div></td><td class=\"c x18f y1346 w7e h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1a2 y1346 w7d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,351,383) </div></td><td class=\"c x18e y1346 w7e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,970 </div></td><td class=\"c x1a3 y1346 w7f h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(7,775,788) </div></td><td class=\"c x190 y1346 w80 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td><td class=\"c x1a4 y1346 w63 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td></tr><tr><td class=\"c x18c y1347 w79 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">ECL change for the period </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1347 w63 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">969,371 </div></td></tr><tr><td class=\"c x18c y1348 w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets written off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1348 w63 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,667,<span class=\"ls2\">657</span>) </div></td></tr><tr><td class=\"c x18c y1349 w79 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change in expected credit losses excl<span class=\"_ _1\"></span>uding effect of write<span class=\"_ _2\"></span>-offs<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1349 w63 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,698,<span class=\"ls2\">286</span>) </div></td></tr><tr><td class=\"c x18c y134a w79 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134a w63 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,315,<span class=\"ls2\">831</span> </div></td></tr><tr><td class=\"c x18c y134b w79 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign exchange and other movements </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134b w63 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">465,906 </div></td></tr><tr><td class=\"c x18c y134c w79 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Change i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>expected c<span class=\"_ _1\"></span>redit losses <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>other c<span class=\"_ _1\"></span>redit impai<span class=\"_ _1\"></span>rment charges<span class=\"ff1\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y134c w63 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">83,451<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w12f hd4\" id=\"_2d88f348-e703-4071-87f0-e3c084b298a2\"><tr><td></td><td></td><td class=\"c x183 y134d w83 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">As at 31 December 2025 </div></td><td class=\"c x184 y134d w84 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y134e w12c hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y134e w126 hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y134e w107 hd5\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net movement in expected credit losses and<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y134f w12d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Nominal amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y134f w129 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y134f w12e hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y1350 w85 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x18b y1350 w86 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x184 y1350 w84 h7\"><div class=\"t m0 x2e h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x18c y1351 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with Central Bank of Malta, treasury bills and cash </div></td><td class=\"c x183 y1351 w85 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,478 </div></td><td class=\"c x18b y1351 w86 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x184 y1351 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,017 </div></td></tr><tr><td class=\"c x18c y1352 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x183 y1352 w85 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,128,768 </div></td><td class=\"c x18b y1352 w86 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x184 y1352 w84 h6\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,984) </div></td></tr><tr><td class=\"c x18c y1353 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x183 y1353 w85 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">653,113,590 </div></td><td class=\"c x18b y1353 w86 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,523,128) </div></td><td class=\"c x184 y1353 w84 h7\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,451 </div></td></tr><tr><td class=\"c x18c y1354 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x183 y1354 w85 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,611,462 </div></td><td class=\"c x18b y1354 w86 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,610) </div></td><td class=\"c x184 y1354 w84 h6\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(143,589) </div></td></tr><tr><td class=\"c x18c y1355 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Off-balance sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1356 w82 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Guarantees </div></td><td class=\"c x183 y1356 w85 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x18b y1356 w86 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(84,441) </div></td><td class=\"c x184 y1356 w84 h6\"><div class=\"t m0 xd0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(71,835) </div></td></tr><tr><td class=\"c x18c y1357 w82 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Commitments </div></td><td class=\"c x183 y1357 w85 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x18b y1357 w86 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(751,112) </div></td><td class=\"c x184 y1357 w84 h7\"><div class=\"t m0 xc6 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(552,593) </div></td></tr><tr><td class=\"c x18c y1358 w82 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Summary of financial instruments to whic<span class=\"_ _1\"></span>h the impairment requirements in IFRS 9 are applied in income statement </div></td><td class=\"c x183 y1358 w85 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,151,319,143 </div></td><td class=\"c x18b y1358 w86 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,809,722) </div></td><td class=\"c x184 y1358 w84 h7\"><div class=\"t m0 xc6 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(761,533) </div></td></tr><tr><td class=\"c x18c y1359 w82 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other comprehensive<span class=\"_ _1\"></span> income<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1359 w85 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x18b y1359 w86 h12\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,407) </div></td><td class=\"c x184 y1359 w84 h12\"><div class=\"t m0 xc5 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,387 </div></td></tr><tr><td class=\"c x18c y135a w82 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total allowance for ECL/Total income statement ECL charge </div></td><td></td><td class=\"c x18b y135a w86 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,869,129) </div></td><td class=\"c x184 y135a w84 h7\"><div class=\"t m0 xc6 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(743,146) </div></td></tr></table>Bank \u2013 31 <span class=\"_ _7\"></span>December 2024<table class=\"s w131 hd6\" id=\"_cf688b80-1875-434b-99c0-a6c854a4bd19\"><tr><td></td><td></td><td class=\"c x18d y1369 w2a h7\"><div class=\"t m0 xb9 h51 y1f fff fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x18e y1369 w7a h7\"><div class=\"t m0 x16 h51 y1f fff fs0 fcb sc0 ls27 ws1\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x18d y136a w7b h7\"><div class=\"t m0 x9 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x18f y136a w7c h7\"><div class=\"t m0 x35 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x18e y136a w7a h7\"><div class=\"t m0 x35 h51 y1f fff fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x190 y136a w7b h7\"><div class=\"t m0 xf h51 y1f fff fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x191 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x192 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x193 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x194 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x195 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x196 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x197 y136b w121 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x198 y136b w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x199 y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19a y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19b y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19c y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19d y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x19e y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x19f y136c w122 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1a0 y136c w123 hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x18d y136d w61 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a1 y136d w7d h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18f y136d w7e h6\"><div class=\"t m0 x4d h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a2 y136d w7d h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18e y136d w7e h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a3 y136d w7f h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x190 y136d w80 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a4 y136d w63 h6\"><div class=\"t m0 x35 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x18c y136e w79 h7\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y136f w79 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x18d y136f w61 h12\"><div class=\"t m0 xcb h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 574,232,438  </div></td><td class=\"c x1a1 y136f w7d h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (2,749,760) </div></td><td class=\"c x18f y136f w7e h12\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 36,066,877  </div></td><td class=\"c x1a2 y136f w7d h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (2,641,065) </div></td><td class=\"c x18e y136f w7e h12\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 20,605,923  </div></td><td class=\"c x1a3 y136f w7f h12\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (7,396,188) </div></td><td class=\"c x190 y136f w80 h12\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 630,905,238  </div></td><td class=\"c x1a4 y136f w63 h12\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (12,787,013) </div></td></tr><tr><td class=\"c x18c y1370 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls23 ws27\">     Transfer to Stage 2<span class=\"ff10 ls0 ws0\"> </span></div></td><td class=\"c x18d y1370 w61 h7\"><div class=\"t m0 x42 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (10,513,718) </div></td><td class=\"c x1a1 y1370 w7d h7\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 20,800  </div></td><td class=\"c x18f y1370 w7e h7\"><div class=\"t m0 xb3 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 10,513,718  </div></td><td class=\"c x1a2 y1370 w7d h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (20,800) </div></td><td class=\"c x18e y1370 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1370 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1370 w80 h7\"><div class=\"t m0 x9f h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1370 w63 h7\"><div class=\"t m0 xc0 h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1371 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls2d wsd\">     Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"><span class=\"_ _2\"></span><span class=\"ff10 fcc ls0 ws0\"> </span></span></div></td><td class=\"c x18d y1371 w61 h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1371 w7d h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1371 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a2 y1371 w7d h7\"><div class=\"t m0 x43 h51 y1f fff fs0 fc9 sc0 ls30 ws24\">20,737  </div></td><td class=\"c x18e y1371 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a3 y1371 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x190 y1371 w80 h7\"><div class=\"t m0 x9f h53 y1f ff10 fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a4 y1371 w63 h7\"><div class=\"t m0 x43 h53 y1f ff10 fs0 fc9 sc0 ls23 ws28\">20,737  </div></td></tr><tr><td class=\"c x18c y1372 w79 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x18d y1372 w61 h6\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a1 y1372 w7d h6\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls34 ws0\">915,593 </div></td><td class=\"c x18f y1372 w7e h6\"><div class=\"t m0 x8a h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a2 y1372 w7d h6\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,469,666) </div></td><td class=\"c x18e y1372 w7e h6\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a3 y1372 w7f h6\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls35 ws0\">(3,372,617) </div></td><td class=\"c x190 y1372 w80 h6\"><div class=\"t m0 x8a h53 y1f ff10 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a4 y1372 w63 h6\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,926,690) </div></td></tr><tr><td class=\"c x18c y1373 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws9\">     New financial assets originated or purchased and further lendi<span class=\"_ _2\"></span>ng  </div></td><td class=\"c x18d y1373 w61 h7\"><div class=\"t m0 xcb h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 285,368,787  </div></td><td class=\"c x1a1 y1373 w7d h7\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,315,820) </div></td><td class=\"c x18f y1373 w7e h7\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 9,610,643  </div></td><td class=\"c x1a2 y1373 w7d h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (16,845) </div></td><td class=\"c x18e y1373 w7e h7\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 40,221  </div></td><td class=\"c x1a3 y1373 w7f h7\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (40,221) </div></td><td class=\"c x190 y1373 w80 h7\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 295,019,651  </div></td><td class=\"c x1a4 y1373 w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,372,886) </div></td></tr><tr><td class=\"c x18c y1374 w79 h6\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span><span class=\"ff10 ls0 ws0\"> </span></div></td><td class=\"c x18d y1374 w61 h6\"><div class=\"t m0 xcc h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> (342,169,821) </div></td><td class=\"c x1a1 y1374 w7d h6\"><div class=\"t m0 x1b h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 1,194,120  </div></td><td class=\"c x18f y1374 w7e h6\"><div class=\"t m0 x59 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (21,337,893) </div></td><td class=\"c x1a2 y1374 w7d h6\"><div class=\"t m0 x1c h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 11,112  </div></td><td class=\"c x18e y1374 w7e h6\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (5,876,002) </div></td><td class=\"c x1a3 y1374 w7f h6\"><div class=\"t m0 x1b h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 1,176,694  </div></td><td class=\"c x190 y1374 w80 h6\"><div class=\"t m0 x41 h53 y1f ff10 fs0 fc9 sc0 ls31 ws9\"> (369,383,716) </div></td><td class=\"c x1a4 y1374 w63 h6\"><div class=\"t m0 x1b h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 2,381,926  </div></td></tr><tr><td class=\"c x18c y1375 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls34 ws13\">     Write-offs </div></td><td class=\"c x18d y1375 w61 h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x1a1 y1375 w7d h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1375 w7e h7\"><div class=\"t m0 x9f h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> - </div></td><td class=\"c x1a2 y1375 w7d h7\"><div class=\"t m0 xa2 h51 y1f fff fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x18e y1375 w7e h7\"><div class=\"t m0 x4b h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,161,683) </div></td><td class=\"c x1a3 y1375 w7f h7\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> -  </div></td><td class=\"c x190 y1375 w80 h7\"><div class=\"t m0 x25 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,161,683) </div></td><td class=\"c x1a4 y1375 w63 h7\"><div class=\"t m0 xc0 h53 y1f ff10 fs0 fc9 sc0 ls38 wsf\"> -  </div></td></tr><tr><td class=\"c x18c y1376 w79 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span> </div></td><td class=\"c x18d y1376 w61 h6\"><div class=\"t m0 x20 h51 y1f fff fs0 fc9 sc0 ls3d ws0\">(19,943,057) </div></td><td class=\"c x1a1 y1376 w7d h6\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18f y1376 w7e h6\"><div class=\"t m0 x56 h51 y1f fff fs0 fc9 sc0 ls35 ws0\">(1,437,662) </div></td><td class=\"c x1a2 y1376 w7d h6\"><div class=\"t m0 xc0 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> -   </div></td><td class=\"c x18e y1376 w7e h6\"><div class=\"t m0 x15 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (722,361) </div></td><td class=\"c x1a3 y1376 w7f h6\"><div class=\"t m0 x40 h51 y1f fff fs0 fc9 sc0 ls2e ws0\">191,427 </div></td><td class=\"c x190 y1376 w80 h6\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (22,103,080) </div></td><td class=\"c x1a4 y1376 w63 h6\"><div class=\"t m0 x40 h53 y1f ff10 fs0 fc9 sc0 ls4e ws0\">191,427 </div></td></tr><tr><td class=\"c x18c y1377 w79 h7\"><div class=\"t m0 x4 h53 y1f fff fs0 fc9 sc0 ls36 ws0\">     <span class=\"ff10 ws15\">Balance at 31 December</span><span class=\"ff10 ws15\"> </span></div></td><td class=\"c x18d y1377 w61 h7\"><div class=\"t m0 xcb h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 486,974,629 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a1 y1377 w7d h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (1,935,067) </div></td><td class=\"c x18f y1377 w7e h7\"><div class=\"t m0 xb3 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 33,415,683 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a2 y1377 w7d h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (4,116,527) </div></td><td class=\"c x18e y1377 w7e h7\"><div class=\"t m0 x20 h53 y1f ff10 fs0 fc9 sc0 ls24 ws7\"> 12,886,098 <span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x1a3 y1377 w7f h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (9,440,905)<span class=\"fff ls0 ws0\"> </span></div></td><td class=\"c x190 y1377 w80 h7\"><div class=\"t m0 x1f h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 533,276,410  </div></td><td class=\"c x1a4 y1377 w63 h7\"><div class=\"t m0 x59 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (15,492,499) </div></td></tr><tr><td class=\"c x18c y1378 w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls41 ws16\">Assets writte<span class=\"_ _2\"></span>n off </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1378 w63 h7\"><div class=\"t m0 x4b h53 y1f fff fs0 fc9 sc0 ls3d ws28\"> (2,705,486)<span class=\"ff10 ls0 ws0\"> </span></div></td></tr><tr><td class=\"c x18c y1379 w79 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"fff ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y1379 w63 h12\"><div class=\"t m0 x4b h53 y1f fff fs0 fc9 sc0 ls3d ws28\"> (1,161,683)<span class=\"ff10 ls0 ws0\"> </span></div></td></tr><tr><td class=\"c x18c y137a w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137a w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,867,169) </div></td></tr><tr><td class=\"c x18c y137b w79 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137b w63 h7\"><div class=\"t m0 x4c h51 y1f fff fs0 fc9 sc0 ls2f wsb\"> 793,350  </div></td></tr><tr><td class=\"c x18c y137c w79 h6\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"fff ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137c w63 h6\"><div class=\"t m0 x7d h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (191,427) </div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1a4 y137d w63 h7\"><div class=\"t m0 x4b h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,265,246) </div></td></tr></table><table class=\"s w130 hcd\" id=\"_dae73eae-f84d-49eb-a525-fbad78f4d90e\"><tr><td></td><td></td><td class=\"c x183 y135b w83 h6\"><div class=\"t m0 x1c h51 y1f fff fs0 fcc sc0 ls31 ws0\">As at 31 December 2024 </div></td><td class=\"c x184 y135b w84 h6\"><div class=\"t m0 x20 h51 y1f fff fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2024 </div></td></tr><tr><td></td><td class=\"c x185 y135c w11a hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y135c w11b hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y135c w11c hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y135d w11d hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y135d w11e hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y135d w11f hce\"><div class=\"t m0 x144 h51 y12eb fff fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y135e w85 h12\"><div class=\"t m0 x9f h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y135e w86 h12\"><div class=\"t m0 xa2 h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y135e w84 h12\"><div class=\"t m0 x2e h51 y1f fff fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y135f w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3c wsb\">Balances with Central Bank of Malta, treasury bill<span class=\"_ _2\"></span>s and cash </div></td><td class=\"c x183 y135f w85 h7\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 134,230,953  </div></td><td class=\"c x18b y135f w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (51,663) </div></td><td class=\"c x184 y135f w84 h7\"><div class=\"t m0 xd0 h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 32,363  </div></td></tr><tr><td class=\"c x18c y1360 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1360 w85 h7\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 90,276,925  </div></td><td class=\"c x18b y1360 w86 h7\"><div class=\"t m0 x46 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (178,801) </div></td><td class=\"c x184 y1360 w84 h7\"><div class=\"t m0 xd0 h51 y1f fff fs0 fc9 sc0 ls2f wsd\"> 36,877  </div></td></tr><tr><td class=\"c x18c y1361 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y1361 w85 h6\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 533,276,410  </div></td><td class=\"c x18b y1361 w86 h6\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (15,492,499) </div></td><td class=\"c x184 y1361 w84 h6\"><div class=\"t m0 xd2 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (3,265,246) </div></td></tr><tr><td class=\"c x18c y1362 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at amortis<span class=\"_ _2\"></span>ed cost </div></td><td class=\"c x183 y1362 w85 h7\"><div class=\"t m0 x8 h51 y1f fff fs0 fc9 sc0 ls34 ws13\"> 2,073,927  </div></td><td class=\"c x18b y1362 w86 h7\"><div class=\"t m0 x76 h51 y1f fff fs0 fc9 sc0 ls3d ws28\"> (21) </div></td><td class=\"c x184 y1362 w84 h7\"><div class=\"t m0 xaa h51 y1f fff fs0 fc9 sc0 ls2f wsb\"> 131,140  </div></td></tr><tr><td class=\"c x18c y1363 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls48 ws21\">Off-balance<span class=\"_ _1\"></span> sheet </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x18c y1364 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls39 ws22\"> - Guarantees </div></td><td class=\"c x183 y1364 w85 h7\"><div class=\"t m0 x12 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 27,632,552  </div></td><td class=\"c x18b y1364 w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (12,606) </div></td><td class=\"c x184 y1364 w84 h7\"><div class=\"t m0 xc5 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (4,778) </div></td></tr><tr><td class=\"c x18c y1365 w82 h6\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls3e ws5\"> - Commitments </div></td><td class=\"c x183 y1365 w85 h6\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 111,629,563  </div></td><td class=\"c x18b y1365 w86 h6\"><div class=\"t m0 x46 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (198,519) </div></td><td class=\"c x184 y1365 w84 h6\"><div class=\"t m0 xc9 h51 y1f fff fs0 fc9 sc0 ls38 wsf\"> (116,212) </div></td></tr><tr><td class=\"c x18c y1366 w82 h6\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls49 ws23\">Summary of financia<span class=\"_ _2\"></span>l instruments to which t<span class=\"_ _2\"></span>he impairment <span class=\"ls4a ws24\">requir<span class=\"_ _2\"></span>ements in IFRS 9 are applied in <span class=\"_ _2\"></span>income statement</span><span class=\"ls4a ws24\"><span class=\"_ _2\"></span> </span></div></td><td class=\"c x183 y1366 w85 h6\"><div class=\"t m0 xb1 h53 y1f ff10 fs0 fc9 sc0 ls30 ws1\"> 899,120,330  </div></td><td class=\"c x18b y1366 w86 h6\"><div class=\"t m0 x12 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (15,934,109) </div></td><td class=\"c x184 y1366 w84 h6\"><div class=\"t m0 xd2 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,185,856) </div></td></tr><tr><td class=\"c x18c y1367 w82 h7\"><div class=\"t m0 x4 h51 y1f fff fs0 fc9 sc0 ls47 ws20\">Financial <span class=\"_ _2\"></span>investment<span class=\"_ _2\"></span>s at fair val<span class=\"_ _2\"></span>ue through o<span class=\"_ _2\"></span>ther compre<span class=\"_ _2\"></span>hensive inc<span class=\"_ _2\"></span>ome </div></td><td class=\"c x183 y1367 w85 h7\"><div class=\"t m0 xb1 h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> 120,265,095  </div></td><td class=\"c x18b y1367 w86 h7\"><div class=\"t m0 x2c h51 y1f fff fs0 fc9 sc0 ls36 ws0\"> (77,794) </div></td><td class=\"c x184 y1367 w84 h7\"><div class=\"t m0 x28 h51 y1f fff fs0 fc9 sc0 ls2f wsa\"> 5,439  </div></td></tr><tr><td class=\"c x18c y1368 w82 h12\"><div class=\"t m0 x4 h53 y1f ff10 fs0 fc9 sc0 ls36 ws15\">Total allowance for ECL/Total <span class=\"ls4c ws25\">i<span class=\"_ _1\"></span>ncome statement ECL c<span class=\"_ _1\"></span>harge</span><span class=\"ls4c ws25\"> </span></div></td><td></td><td class=\"c x18b y1368 w86 h12\"><div class=\"t m0 x12 h53 y1f ff10 fs0 fc9 sc0 ls23 wsd\"> (16,011,903) </div></td><td class=\"c x184 y1368 w84 h12\"><div class=\"t m0 xd2 h53 y1f ff10 fs0 fc9 sc0 ls3e ws5\"> (3,180,417) </div></td></tr></table>Group \u2013 31 December 2025<span class=\"_ _6b\"> </span>Assets classified as held for sale<table class=\"s w133 hd8\" id=\"_c846ca66-6cf3-4f86-b3a7-ed1e890f47a4\"><tr><td></td><td></td><td class=\"c x1a7 y1385 w2a h7\"><div class=\"t m0 xb9 h51 y1f ff11 fs0 fcb sc0 ls26 ws3\">Non-credit<span class=\"_ _2\"></span> impaired<span class=\"_ _2\"></span> </div></td><td></td><td></td><td class=\"c x1a8 y1385 w87 h7\"><div class=\"t m0 x16 h51 y1f ff11 fs0 fcb sc0 ls27 ws27\">Credit impaired </div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1a7 y1386 w7b h7\"><div class=\"t m0 x9 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 1 </div></td><td></td><td class=\"c x1a9 y1386 w7c h7\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 2 </div></td><td></td><td class=\"c x1a8 y1386 w7a h7\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcb sc0 ls28 ws4\">Stage 3 </div></td><td></td><td class=\"c x1aa y1386 w7b h7\"><div class=\"t m0 xf h51 y1f ff11 fs0 fcb sc0 ls29 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x1ab y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ac y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws6\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ad y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ae y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1af y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b0 y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b1 y1387 w121 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b2 y1387 w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1b3 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b4 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b5 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b6 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b7 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b8 y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x1b9 y1388 w122 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ba y1388 w123 hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2d ws7\">for ECL<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1a7 y1389 w61 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bb y1389 w7d h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a9 y1389 w7e h6\"><div class=\"t m0 x4d h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bc y1389 w7d h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1a8 y1389 w7e h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1bd y1389 w7f h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1aa y1389 w80 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1be y1389 w63 h6\"><div class=\"t m0 x35 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD<span class=\"fc9 ls0\"> </span></div></td></tr><tr><td class=\"c x1bf y138a w79 h7\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1bf y138b w79 h8\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls2f ws0\">     Balance at 1 January </div></td><td class=\"c x1a7 y138b w61 h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 42,634,996  </div></td><td class=\"c x1bb y138b w7d h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (901,095) </div></td><td class=\"c x1a9 y138b w7e h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 17,038,357  </div></td><td class=\"c x1bc y138b w7d h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (438,900) </div></td><td class=\"c x1a8 y138b w7e h8\"><div class=\"t m0 x4c h53 y1f ff12 fs0 fc9 sc0 ls30 ws0\"> 401,324  </div></td><td class=\"c x1bd y138b w7f h8\"><div class=\"t m0 x7d h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> (307,457) </div></td><td class=\"c x1aa y138b w80 h8\"><div class=\"t m0 x20 h53 y1f ff12 fs0 fc9 sc0 ls24 ws7\"> 60,074,677  </div></td><td class=\"c x1be y138b w63 h8\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls3e ws5\"> (1,647,452) </div></td></tr><tr><td class=\"c x1bf y138c w79 h6\"><div class=\"t m0 x33 h51 y1f ff11 fs0 fc9 sc0 ls3a ws9\">      Transfer to Stage 3 </div></td><td class=\"c x1a7 y138c w61 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138c w7d h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a9 y138c w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(2,304,976) </div></td><td class=\"c x1bc y138c w7d h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls2f wsd\"> 73,156  </div></td><td class=\"c x1a8 y138c w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls34 ws13\"> 2,304,976  </div></td><td class=\"c x1bd y138c w7f h6\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> (73,156) </div></td><td class=\"c x1aa y138c w80 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138c w63 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td></tr><tr><td class=\"c x1bf y138d w79 h7\"><div class=\"t m0 x33 h51 y1f ff11 fs0 fc9 sc0 ls3a ws9\">      Net remeasurement of loss al<span class=\"ls37 wse\">lowance arising from stage transf<span class=\"_ _2\"></span>ers</span><span class=\"ls37 wse\"> </span></div></td><td class=\"c x1a7 y138d w61 h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138d w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a9 y138d w7e h7\"><div class=\"t m0 x8a h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bc y138d w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1a8 y138d w7e h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bd y138d w7f h7\"><div class=\"t m0 x4c h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(986,334) </div></td><td class=\"c x1aa y138d w80 h7\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138d w63 h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(986,334) </div></td></tr><tr><td class=\"c x1bf y138e w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls2d wsa\">     Changes in risk parameters </div></td><td class=\"c x1a7 y138e w61 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bb y138e w7d h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(293,994) </div></td><td class=\"c x1a9 y138e w7e h6\"><div class=\"t m0 x8a h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bc y138e w7d h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(51,296) </div></td><td class=\"c x1a8 y138e w7e h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1bd y138e w7f h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(70,607) </div></td><td class=\"c x1aa y138e w80 h6\"><div class=\"t m0 xa2 h53 y1f ff12 fs0 fc9 sc0 ls38 ws0\">- </div></td><td class=\"c x1be y138e w63 h6\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(415,897) </div></td></tr><tr><td class=\"c x1bf y138f w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls3a ws10\">     New financial assets originated or purchased and further lending<span class=\"_ _2\"></span><span class=\"ff12 ls0 ws0\"> </span></div></td><td class=\"c x1a7 y138f w61 h7\"><div class=\"t m0 x44 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">15,191,198 </div></td><td class=\"c x1bb y138f w7d h7\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(209,793) </div></td><td class=\"c x1a9 y138f w7e h7\"><div class=\"t m0 xb1 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">9,073,197 </div></td><td class=\"c x1bc y138f w7d h7\"><div class=\"t m0 x4c h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(197,587) </div></td><td class=\"c x1a8 y138f w7e h7\"><div class=\"t m0 x8c h51 y1f ff11 fs0 fc9 sc0 ls24 ws0\">79 </div></td><td class=\"c x1bd y138f w7f h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1aa y138f w80 h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">24,264,474 </div></td><td class=\"c x1be y138f w63 h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(407,380) </div></td></tr><tr><td class=\"c x1bf y1390 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3a ws10\">     Financial assets that have been repaid or partially repaid<span class=\"_ _2\"></span> </div></td><td class=\"c x1a7 y1390 w61 h6\"><div class=\"t m0 x20 h51 y1f ff11 fs0 fc9 sc0 ls3d ws0\">(13,513,434) </div></td><td class=\"c x1bb y1390 w7d h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">17,157 </div></td><td class=\"c x1a9 y1390 w7e h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(6,317,153) </div></td><td class=\"c x1bc y1390 w7d h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">75,739 </div></td><td class=\"c x1a8 y1390 w7e h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">(216,113) </div></td><td class=\"c x1bd y1390 w7f h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1aa y1390 w80 h6\"><div class=\"t m0 x42 h53 y1f ff12 fs0 fc9 sc0 ls33 ws0\">(20,046,700) </div></td><td class=\"c x1be y1390 w63 h6\"><div class=\"t m0 x43 h53 y1f ff12 fs0 fc9 sc0 ls2d ws0\">92,896 </div></td></tr><tr><td class=\"c x1bf y1391 w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls3f ws14\">     Foreign exc<span class=\"_ _2\"></span>hange and o<span class=\"_ _2\"></span>ther mo<span class=\"_ _2\"></span>vements<span class=\"_ _2\"></span><span class=\"ff12 ls0 ws0\"> </span></div></td><td class=\"c x1a7 y1391 w61 h7\"><div class=\"t m0 x73 h51 y1f ff11 fs0 fc9 sc0 ls34 ws0\">1,661,860 </div></td><td class=\"c x1bb y1391 w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1a9 y1391 w7e h7\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls2e ws0\">878,134 </div></td><td class=\"c x1bc y1391 w7d h7\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1a8 y1391 w7e h7\"><div class=\"t m0 xb0 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">26,063 </div></td><td class=\"c x1bd y1391 w7f h7\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\">(24,005) </div></td><td class=\"c x1aa y1391 w80 h7\"><div class=\"t m0 xb1 h53 y1f ff12 fs0 fc9 sc0 ls3a ws0\">2,566,057 </div></td><td class=\"c x1be y1391 w63 h7\"><div class=\"t m0 x8 h53 y1f ff12 fs0 fc9 sc0 ls4b ws0\">(24,005) </div></td></tr><tr><td class=\"c x1bf y1392 w79 h7\"><div class=\"t m0 x4 h53 y1f ff11 fs0 fc9 sc0 ls36 ws0\">     <span class=\"ff12 ws15\">Balance at 31 December</span><span class=\"ff12 ws15\"> </span></div></td><td class=\"c x1a7 y1392 w61 h7\"><div class=\"t m0 x44 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">45,974,620 </div></td><td class=\"c x1bb y1392 w7d h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,387,725) </div></td><td class=\"c x1a9 y1392 w7e h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1bc y1392 w7d h7\"><div class=\"t m0 x12 h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">(538,888) </div></td><td class=\"c x1a8 y1392 w7e h7\"><div class=\"t m0 xb1 h53 y1f ff12 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1bd y1392 w7f h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,461,559) </div></td><td class=\"c x1aa y1392 w80 h7\"><div class=\"t m0 x4b h53 y1f ff12 fs0 fc9 sc0 ls32 ws0\">66,858,508 </div></td><td class=\"c x1be y1392 w63 h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(3,388,172) </div></td></tr><tr><td class=\"c x1bf y1393 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3c ws9\">ECL change for the period<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1393 w63 h6\"><div class=\"t m0 x56 h51 y1f ff11 fs0 fc9 sc0 ls35 ws0\">(1,740,720) </div></td></tr><tr><td class=\"c x1bf y1394 w79 h12\"><div class=\"t m0 x4 h53 y54e ff12 fs0 fc9 sc0 ls42 ws17\">Change in ex<span class=\"_ _1\"></span>pected c<span class=\"_ _1\"></span>redit losses exc<span class=\"_ _1\"></span>luding effect o<span class=\"_ _1\"></span>f write-offs<span class=\"ff11 ls0 ws0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1394 w63 h12\"><div class=\"t m0 x56 h53 y54e ff12 fs0 fc9 sc0 ls3c ws0\">(1,740,720) </div></td></tr><tr><td class=\"c x1bf y1395 w79 h7\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls29 ws0\">Recoveries </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1395 w63 h7\"><div class=\"t m0 x40 h51 y1f ff11 fs0 fc9 sc0 ls2e ws0\">479,760 </div></td></tr><tr><td class=\"c x1bf y1396 w79 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls43 ws18\">Foreign ex<span class=\"_ _2\"></span>change a<span class=\"_ _2\"></span>nd other mov<span class=\"_ _2\"></span>ements<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1396 w63 h6\"><div class=\"t m0 x43 h51 y1f ff11 fs0 fc9 sc0 ls38 ws0\">24,005 </div></td></tr><tr><td class=\"c x1bf y1397 w79 h7\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls30 ws1b\">Change in expected credit losses a<span class=\"ls44 ws1c\">nd other credit impairment cha<span class=\"_ _2\"></span>rges</span><span class=\"ls44 ws1c\"><span class=\"_ _2\"></span><span class=\"ff11 ls0 ws0\"> </span></span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c x1be y1397 w63 h7\"><div class=\"t m0 x56 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,236,955) </div></td></tr></table><table class=\"s w132 hd7\" id=\"_ce401682-710c-47b9-8868-82b9fccec0d7\"><tr><td></td><td></td><td class=\"c x183 y137e w83 h6\"><div class=\"t m0 x1c h51 y1f ff11 fs0 fcc sc0 ls32 ws29\">As at 31 December 2025 </div></td><td class=\"c x184 y137e w84 h6\"><div class=\"t m0 x20 h51 y1f ff11 fs0 fcc sc0 ls23 ws1\">Twelve months ended 31 December 2025 </div></td></tr><tr><td></td><td class=\"c x185 y137f w11a hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2a ws5\">Gross carrying/<span class=\"_ _6b\"> </span></div></td><td class=\"c x186 y137f w11b hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls2c ws8\">Allowance<span class=\"_ _6b\"> </span></div></td><td class=\"c x187 y137f w11c hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcc sc0 ls45 ws1e\">Net movem<span class=\"_ _2\"></span>ent in expect<span class=\"_ _2\"></span>ed credi<span class=\"_ _2\"></span>t losses an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x188 y1380 w11d hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls14 ws1d\">Nomina<span class=\"_ _2\"></span>l amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x189 y1380 w11e hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcb sc0 ls38 ws11\">for ECL<span class=\"_ _6b\"> </span></div></td><td class=\"c x18a y1380 w11f hce\"><div class=\"t m0 x144 h51 y12eb ff11 fs0 fcc sc0 ls2d ws7\">other credit impairment charges<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x183 y1381 w85 h6\"><div class=\"t m0 x9f h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x18b y1381 w86 h6\"><div class=\"t m0 xa2 h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x184 y1381 w84 h6\"><div class=\"t m0 x2e h51 y1f ff11 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x18c y1382 w82 h8\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls46 ws1f\">Loans and advances to banks<span class=\"_ _2\"></span> </div></td><td class=\"c x183 y1382 w85 h8\"><div class=\"t m0 x8 h51 y1f ff11 fs0 fc9 sc0 ls34 ws13\"> 3,985,413  </div></td><td class=\"c x18b y1382 w86 h8\"><div class=\"t m0 x76 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (20) </div></td><td class=\"c x184 y1382 w84 h8\"><div class=\"t m0 xd3 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> -   </div></td></tr><tr><td class=\"c x18c y1383 w82 h6\"><div class=\"t m0 x4 h51 y1f ff11 fs0 fc9 sc0 ls3e ws10\">Loans and advances to customers </div></td><td class=\"c x183 y1383 w85 h6\"><div class=\"t m0 x12 h51 y1f ff11 fs0 fc9 sc0 ls36 ws0\"> 66,858,508  </div></td><td class=\"c x18b y1383 w86 h6\"><div class=\"t m0 x8 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (3,388,172) </div></td><td class=\"c x184 y1383 w84 h6\"><div class=\"t m0 xd2 h51 y1f ff11 fs0 fc9 sc0 ls3d ws28\"> (1,236,955) </div></td></tr><tr><td class=\"c x18c y1384 w82 h6\"><div class=\"t m0 x4 h53 y1f ff12 fs0 fc9 sc0 ls35 ws2a\">Total income statement ECL charge recognis<span class=\"_ _1\"></span>ed <span class=\"ls33 ws2b\">within \u2018Profit from discontinued operations\u2019</span><span class=\"ls33 ws2b\"><span class=\"_ _2\"></span> </span></div></td><td></td><td class=\"c x18b y1384 w86 h6\"><div class=\"t m0 x1c h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(3,388,192) </div></td><td class=\"c x184 y1384 w84 h6\"><div class=\"t m0 xd1 h53 y1f ff12 fs0 fc9 sc0 ls3c ws0\">(1,236,955) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInLossAllowanceAndExplanationOfChangesInGrossCarryingAmountForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "Loans with renegotiated terms and the group\u2019s forbearance policy Loans with renegotiated terms are loans that have been restructured due to deterioration in the borrower\u2019s financial position and where the Group has made concessions that it would not otherwise consider. Conditions for treatment of such renegotiated loans are outlined in the Group\u2019s Watch List and Non-Performing Assets Policy which is in line with the EBA/GL/2018/06 Guidelines on management of non-performing forborne exposures. Forbearance refers only to loan modifications or renegotiations in response to actual or perceived financial difficulties of a customer. The contractual terms of a loan may be modified for a number of reasons including changing market conditions, customer retention and other factors not related to the current or potential credit deterioration of a customer. An existing loan whose terms have been modified may be derecognised and the renegotiated loan recognised as a new loan at fair value in accordance with Accounting Policy 3.9.  When the terms of a financial asset are modified and the modification does not result in derecognition, the determination of whether the asset\u2019s credit risk has increased significantly is based on the same methodology described in Note 4.2.1.2. When modification results in derecognition, a new loan is recognised and allocated to Stage 1 (unless the exposure is deemed to be credit-impaired at the time of derecognition, in which case the exposure will be classified as POCI). The  Group  renegotiates  loans  to  customers in  financial  difficulties (referred  to  as  \u201cforbearance  activities\u201d)  to  maximise  collection opportunities and minimise the risk of default. Under the Group\u2019s Watch List and Non-Performing Assets Policy, loan forbearance is granted on a selective basis if a) the debtor is currently in default or if there is a high risk of default; b) there is evidence that the debtor made all reasonable efforts to pay under the original contractual terms; and c) the debtor is expected to be able to meet the revised terms.  The  renegotiated  terms  usually  relate  to  extensions  to  the contractual  maturity,  changes  to  the  timing  of  interest  payments  and amendments to the terms of loan covenants.  For the purposes of disclosures in these Financial Statements, \u2018loans with renegotiated terms\u2019 are defined as loans that have been restructured due to a deterioration in the borrower\u2019s financial position, for which the Group has made concessions by agreeing to terms and conditions that are more favourable to the borrower than the Group had provided initially and that it would not otherwise consider.  For financial assets modified as part of the Group\u2019s Watch List and Non-Performing Assets Policy, the estimate of PD reflects whether the modification has improved or restored the Group\u2019s ability to collect interest and principal and the Group\u2019s previous experience of similar forbearance action. As part of this process, the Group evaluates the borrower\u2019s payment performance against the modified contractual terms and considers various behavioural indicators. Generally, forbearance is a qualitative indicator of a significant increase in credit risk and an expectation of forbearance may constitute evidence that an exposure is credit-impaired (see Accounting Policy 3.9.5). A renegotiated loan is typically presented as credit-impaired when there has been a change in contractual cash flows as a result of a concession which the lender would otherwise not consider and it is probable that, without the concession, the borrower would be unable to meet contractual payment obligations in full. Accordingly, this will represent a significant concern regarding the borrower\u2019s ability to meet contractual payments, and the loan will be classified as credit-impaired, unless the concession granted is insignificant. Renegotiated  loans  are  classified  as  non-credit  impaired  where  the  renegotiation  has  resulted  from  significant  concern  about  a borrower\u2019s ability to meet contractual payment terms, but contractual cash flows are expected to be collected in full following the renegotiation and no other unlikely-to-pay indicators are evident. In the event that a forborne exposure is deemed to be credit-impaired, the renegotiated loan will continue to be disclosed as credit- impaired until there is sufficient evidence to demonstrate a significant reduction in the risk of non-payment of future cash flows, and there are no other indicators of impairment. In this respect, a customer needs to demonstrate consistently good payment behaviour over a period of time before the exposure is no longer considered to be credit-impaired/in default or the credit risk is considered to have decreased such that the exposure reverts to being classified as Stage 2 or Stage 1. In accordance with the Group\u2019s policy, a loan typically continues to be classified as renegotiated until maturity, early repayment or write-off.  For  the  Group,  the  aggregate  amount  of  renegotiated  and  forborne  loans  at  reporting  date  amounted  to  USD9,327,593  (2024: USD22,347,178), of which USD1,046,155 are Stage 2 exposures (2024: USD10,632,504) with an ECL allowance of USD Nil (2024: Nil) and an  extendible  collateral  value  of  USD1,038,265  (2024:  USD10,632,504),  whilst  USD8,281,438  are  Stage  3  exposures  (2024: USD11,714,674) with an ECL allowance of USD6,909,425 (2024: USD8,657,780) and an extendible collateral value of USD1,372,013 (2024:  USD11,669,787).  Interest  income  recognised  during  2025  in  respect  of  renegotiated  and  forborne  assets  amounted  to USD636,182 (2024: USD1,139,136). For  the  Bank,  the  aggregate  amount  of  renegotiated  and  forborne  loans  at  reporting  date  amounted  to  USD9,133,188  (2024: USD22,143,019), of which USD1,046,155 are Stage 2 exposures (2024: USD10,632,504) with an ECL allowance of USD Nil (2024: USD Nil) and  an  extendible  collateral  value  of  USD1,038,265  (2024:  USD10,632,504),  whilst  USD8,087,033  are  Stage  3  exposures  (2024: USD11,510,515) with an ECL allowance of USD6,715,022 (2024: USD8,453,622) and an extendible collateral value of USD1,372,013 (2024:  USD11,669,787).  Interest  income  recognised  during  2025  in  respect  of  renegotiated  and  forborne  assets  amounted  to USD636,182 (2024: USD1,091,876). Movement in forbearance activity during the year is as follows: Group \u2013 31 December 2025 2025 Stage 2 Stage 3 Total USD USD USD At 1 January 10,632,504 11,714,674 22,347,178 Additions 1,046,155 550,422 1,596,577 Recovered (10,632,504) (2,786,403) (13,418,907) Written off - (1,197,255) (1,197,255) At 31 December 1,046,155 8,281,438 9,327,593 Loss allowances - (6,909,425) (6,909,425) Group \u2013 31 December 2024 2024 Stage 2 Stage 3 Total USD USD USD At 1 January 8,111,785  9,806,442  17,918,227  Additions 3,238,881     4,241,696  7,480,577  Recovered  (718,162) (1,983,986)  (2,702,148) Written off  -    (349,478) (349,478) At 31 December 10,632,504  11,714,674   22,347,178 Loss allowances -    (8,657,780)  (8,657,780) Bank \u2013 31 December 2025 2025 Stage 2 Stage 3 Total USD USD USD At 1 January 10,632,504 11,510,515 22,143,019 Additions 1,046,155 550,422 1,596,577 Recovered (10,632,504) (2,776,649) (13,409,153) Written off - (1,197,255) (1,197,255) At 31 December 1,046,155  8,087,033  9,133,188  Loss allowances - (6,715,022) (6,715,022)  Bank \u2013 31 December 2024 2024 Stage 2 Stage 3 Total USD USD USD At 1 January 8,111,785  8,880,352   16,992,137 Additions  3,238,881  4,241,696  7,480,577  Recovered  (718,162)  (1,611,533)  (2,329,695) At 31 December 10,632,504   11,510,515  22,143,019  Loss allowances -  (8,453,622) (8,453,622) As at 31 December 2025, there are no renegotiated or forborne financial assets attributable to Egypt Factors that were reclassified to \u2018Assets classified as held for sale\u2019 in 2025. 31 December 2025 Year-on-year change Country: Malta 2026 2027 2028 2029 2030 Equity: MSE index, year-on-year Base 13.4% 9.2% 8% 6.1% 4.8% Upside 19.3% 9.3% 7.3% 5.2% 4.7% Downside -7.3% 11.8% 12.9% 9.4% 4.3% Real GDP growth rate Base 1.5% 3.9% 2.8% 3.3% 2.9% Upside 4.6% 3.5% 2.4% 3% 2.7% Downside -4% 4.4% 3.9% 3.4% 2.9% Unemployment rate Base 3.2% 3.3% 3.3% 3.2% 3.1% Upside 3.2% 3.2% 3.2% 3.2% 3.1% Downside 3.3% 3.7% 3.6% 3.4% 3.3% Country: Germany 2026 2027 2028 2029 2030 Equity: DAX index, year-on-year Base 1.9% 3% 3.3% 3.2% 2.8% Upside 10.4% 1.5% 2.1% 1.2% 2.7% Downside -30.2% 10.2% 16.2% 12.8% 3.4% Real GDP growth rate Base 1.5% 1.9% 1.7% 1.6% 1.4% Upside 4.2% 1.6% 1.5% 1.6% 1.4% Downside -3.5% 2.4% 2.7% 1.7% 1.4% Unemployment rate Base 6.2% 5.7% 5.7% 5.8% 5.8% Upside 5.3% 5% 5.3% 5.6% 5.8% Downside 7.5% 7.2% 6.5% 6% 5.8% Country: India 2026 2027 2028 2029 2030 Equity: Sensex index, year-on-year Base 0.1% 2.4% 6.4% 6.8% 7.1% Upside 9.2% 1.9% 4.6% 5.3% 6.5% Downside -32.7% 16.3% 18.6% 11.8% 8.1% Real GDP growth rate Base 7.4% 5.5% 6.6% 6.4% 6.1% Upside 9.4% 6.7% 7% 6.4% 6.1% Downside -1.3% 4.5% 7.1% 7.3% 6.8% Unemployment rate Base 7% 7% 7% 7% 7% Upside 6.6% 6.6% 6.7% 6.8% 6.9% Downside 9.3% 9.8% 8.4% 7.5% 7.2% Exchange rate, INR per USD Base  89.78   91.06   92.44   93.13   93.65  Upside  88.49   89.70   91.07   91.75   92.26  Downside  94.31   96.25   97.71   98.44   98.99  Country: Egypt 2026 2027 2028 2029 2030 Equity: EGX 30 index, year-on-year Base 3% 2.8% 4.6% 3.9% 4.1% Upside 15.5% -1.4% 2.9% 2.6% 4.1% Downside -34.5% 18.8% 18.5% 9.1% 4.8% Real GDP growth rate Base 4.6% 5.4% 5.5% 5.3% 5% Upside 7.1% 5.4% 5.5% 5.3% 5% Downside -0.5% 5.5% 6.4% 6.1% 5.5% Unemployment rate Base 7% 7.3% 7.4% 7.5% 7.6% Upside 6.6% 7% 7.3% 7.5% 7.6% Downside 8.9% 8.9% 8.4% 8% 7.8% Country: United Arab Emirates 2026 2027 2028 2029 2030 Equity: ADX general index, year-on-year Base -1.2% 0.6% 1.6% 2.4% 2.3% Upside 5.6% 0.3% 0.9% 1.8% 2.2% Downside -26.4% 5.3% 7.2% 6.3% 4.4% Unemployment rate Base 2.1% 2.2% 2.3% 2.3% 2.3% Upside 1.4% 1.9% 2.3% 2.3% 2.3% Futures price: NYMEX light sweet crude Downside 3% 2.7% 2.6% 2.4% 2.3% oil, USD per barrel Base                   61.34    63.88    65.76    66.79    68.04  Upside  66.24   66.85   67.06   67.98   69.30  Downside  41.93   54.57   62.84   64.15   65.99  31 December 2024 Year-on-year change Country: Malta 2025 2026 2027 2028 2029 Equity: MSE index, year-on-year Base 16.3% 9.5% 9.4% 7% 5.4% Upside 24.1% 11.3% 8.4% 6.1% 5% Downside -7.4% 11.3% 15.3% 10.3% 6.2% Real GDP growth rate Base 4.8% 5.2% 3.4% 2.9% 2.7% Upside 7.9% 4.7% 3.1% 2.6% 2.6% Downside -1.1% 5.8% 4.6% 3% 2.7% Unemployment rate Base 3.2% 3.1% 3.1% 3% 3% Upside 3.2% 3.1% 3% 3% 3% Downside 3.3% 3.5% 3.4% 3.3% 3.2% Country: Germany 2025 2026 2027 2028 2029 Equity: DAX index, year-on-year Base 0.9% 2.3% 3.3% 3.1% 2.9% Upside 8.7% 3.2% 2.1% 1.1% 2.7% Downside -34.6% 11.5% 19.8% 13.7% 5.3% Real GDP growth rate Base 1% 1.5% 1.8% 1% 0.9% Upside 3.7% 1.2% 1.6% 1% 0.9% Downside -4.3% 2% 2.8% 1.1% 0.8% Unemployment rate Base 6.5% 5.9% 5.6% 5.6% 5.6% Upside 5.6% 5.2% 5.2% 5.4% 5.5% Downside 7.8% 7.4% 6.4% 6.1% 6% Country: India 2025 2026 2027 2028 2029 Equity: Sensex index, year-on-year Base 2% 3.1% 6.4% 7.4% 7% Upside 11.3% 2.7% 4.6% 5.9% 6.4% Downside -31.4% 17.2% 18.6% 12.5% 8% Real GDP growth rate Base 6.1% 6.4% 6.6% 6.7% 6.4% Upside 8.1% 7.6% 7% 6.7% 6.4% Downside -2.5% 5.3% 7.1% 7.6% 7.1% Unemployment rate Base 7% 7.2% 7.3% 7.2% 7.1% Upside 6.6% 6.7% 7% 7% 7% Downside 9.3% 10% 8.6% 7.7% 7.3% Exchange rate, INR per USD Base  83.85   86.20   86.75   87.90   87.58  Upside  82.47   84.92   85.46   86.59   86.27  Downside  88.08   91.11   91.70   92.91   92.57 Country: Egypt 2025 2026 2027 2028 2029 Equity: EGX 30 index, year-on-year Base -1.5% 0% 5% 3.9% 3.2% Upside 11.2% -3.6% 2.4% 2.2% 3.1% Downside -41% 21.7% 22.4% 11% 5.1% Real GDP growth rate Base 4.6% 5.3% 5.7% 5.4% 5.1% Upside 7.2% 5.3% 5.7% 5.4% 5.1% Downside -0.5% 5.4% 6.6% 6.2% 5.5% Unemployment rate Base 7.2% 7.4% 7.5% 7.6% 7.7% Upside 6.8% 7.1% 7.4% 7.6% 7.7% Downside 9.1% 9% 8.4% 8% 7.9% Country: United Arab Emirates 2025 2026 2027 2028 2029 Equity: ADX general index, year-on-year Base -3.2% -0.7% 5.6% 4.9% 4.5% Upside 4.2% -1.9% 4.5% 4.2% 4.5% Downside -38.3% 18.4% 11.6% 8.5% 6.9% Unemployment rate Base 2.6% 2.4% 2.4% 2.3% 2.3% Upside 1.9% 2.1% 2.4% 2.3% 2.3% Futures price: NYMEX light sweet crude Downside 3.4% 2.8% 2.6% 2.4% 2.4% oil, USD per barrel Base  70.97   66.31   66.24   67.25   67.83  Upside  75.84   69.36   67.52   68.43   69.08  Downside  52.14   57.06   63.44   64.69   65.84  ",
   "dimensions": {
    "concept": "ifrs-full:InformationOnHowRequirementsForModificationOfContractualCashFlowsOfFinancialAssetsHaveBeenApplied",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "Incorporation of forward-looking information The Group incorporates forward-looking information into both the assessment of whether the credit risk of an instrument has increased significantly since initial recognition as well as the measurement of ECL, as described in more detail in Notes 4.2.1.2 and 4.2.1.3. The macroeconomic modelling methodology used by the Group in the measurement of ECL in respect of Stage 1 and Stage 2 exposures is based on a model developed by Moody\u2019s that leverages updates in market data across industries and countries to estimate conditional PiT PDs and LGDs by reference to observed and forecasted economic conditions. The modelling methodology applied by the Group in the estimation of ECLs utilises macroeconomic correlation models to determine the historical correlation of a borrower\u2019s financial performance with overall macroeconomic conditions, with the correlation factor being estimated principally by reference to borrower size as well as the industry and country in which the borrower operates. The Group uses Moody\u2019s Analytics GCorr Macro TM model to link credit-risk factors to macroeconomic variables using the following information for each counterparty: industry, country and  sensitivity of the counterparty to systemic risk.  The Group identifies  and documents key drivers of credit risk and credit losses. The key drivers of credit risk for the Group\u2019s portfolios are: GDP growth rates, unemployment rates and equity prices. For exposures to specific industries and/or regions, the key drivers of credit risk also include relevant commodity prices, such as oil prices. The Group uses economic data from twelve different geographies which broadly represent the exposures carried by  the Group at  reporting date. In cases where information in respect of a specific country exposure  is not available, the Group maps the exposure to the geographical region with the closest economic structure and credit risk drivers. The Group applies three economic scenarios to capture non-linearity across portfolios in the estimation of ECLs: a base case, which is the median scenario assigned a 40% probability of occurring, and two less likely scenarios, namely an upside and a downside scenario, each assigned a 30% probability of occurrence. Moody\u2019s Analytics regularly updates the base case forecast and alternative scenarios. The upside and downside scenarios represent hypothetical events that push the economy away from the base case outlook. Forecasted economic data in respect of each of the three scenarios is sourced from Moody\u2019s Analytics on a quarterly basis. The historical data in the Group\u2019s model reflects economic data published by national statistics offices and reputable third-party aggregators such as the World Bank and the International Monetary Fund. The economic scenarios are developed by Moody\u2019s Analytics through a Global Macro Model used to establish relationships across series within each national economy. The parameters used by the model are estimated using econometric techniques through observable historical covariation over the macroeconomic time series. The scenarios are constructed in accordance with a target severity for each scenario.  The  probability  weights  assigned  to  each  scenario  are  calibrated  by  reference  to  their  severity  and  on  how  well  they approximate possible future economic developments. The model applies three possible scenarios covering a wide range of possible outcomes. Each scenario assumes different economic circumstances with the main assumptions used in the model applying varying levels of: \u2022  geopolitical tensions, growth outlook, labour market conditions, supply chain shortages; \u2022  financial market conditions, debt sustainability, fiscal stimulus, consumer and business sentiment; \u2022  oil prices, gas supply, surging energy costs, inflation, unemployment rates, GDP rates, input prices and demand for services; and \u2022  deposit rates, bond yields, disposable income, interbank market rates, money and bond market sentiment. As at 31 December 2025 and 31 December 2024, the projected macroeconomic paths in respect of the key macroeconomic variables selected for the top five geographical regions applied in the ECL calculation across the three macroeconomic scenarios and for the five- year forecasted period from the financial year ending 31 December 2026 to 2030 (2024: 31 December 2025 to 2029) are presented in the following tables. Given that the Group and Bank present information in respect of the top five geographical regions in terms of exposure amounts at  each reporting date,  different  countries  might  be  presented for different financial years  in  order  to  present information which is relevant for the ECL calculation at each respective reporting date. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfHowForwardlookingInformationHasBeenIncorporatedIntoDeterminationOfExpectedCreditLosses",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "Write-off policy The Group writes off an exposure (and any related allowances for impairment losses) when it has been determined that the exposure is partially or fully uncollectible. This determination is reached after considering information such as the occurrence of significant changes in the borrower\u2019s or issuer\u2019s financial position such that the borrower or issuer can no longer pay the obligation; that proceeds from collateral will not be sufficient to pay back the entire exposure; or that future recoverability efforts are deemed unfeasible. The table in Note 4.2.1.5 shows the gross carrying value of loans written off during the financial years ended 31 December 2025 and 31 December 2024 and the reversal of related loss allowance. ",
   "dimensions": {
    "concept": "ifrs-full:InformationOnEntitysWriteoffPolicy",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "Collateral analysi<span class=\"_ _1\"></span>s<span class=\"_ _6b\"> </span>The Group <span class=\"_ _2\"></span>employs a <span class=\"_ _2\"></span>range of <span class=\"_ _2\"></span>policies <span class=\"_ _2\"></span>and practices <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>credit risk. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>amount and <span class=\"_ _2\"></span>type o<span class=\"_ _2\"></span>f collateral <span class=\"_ _2\"></span>required depen<span class=\"_ _2\"></span>ds <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>assessment <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>counterparty. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p\u2019s <span class=\"_ _7\"></span>Board <span class=\"_ _1\"></span>established <span class=\"_ _7\"></span>a policy <span class=\"_ _7\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>ceptability <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">ypes <span class=\"_ _7\"></span>of collateral<span class=\"_ _6b\"> </span></span>and valuation parameters. Loans are typically s<span class=\"_ _2\"></span>ecured by cash c<span class=\"_ _2\"></span>ollateral, property (including shipping ves<span class=\"_ _2\"></span>sels), credit insurance cover, <span class=\"_ _2\"></span>bank guarantee<span class=\"_ _2\"></span>s, corporate<span class=\"_ _6b\"> </span>guarantees, <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>guarantees, pledged <span class=\"_ _1\"></span>goods <span class=\"_ _1\"></span>or s<span class=\"_ _1\"></span>ome combination <span class=\"_ _1\"></span>thereof. <span class=\"_ _1\"></span>A hair<span class=\"_ _1\"></span>cut is <span class=\"_ _1\"></span>applied <span class=\"_ _1\"></span>to each <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>llateral <span class=\"_ _7\"></span>ty<span class=\"_ _2\"></span>pe depending on<span class=\"_ _6b\"> </span>the h<span class=\"_ _1\"></span>aircuts determined by <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nternal p<span class=\"_ _1\"></span>olicy. These <span class=\"_ _1\"></span>collaterals are revie<span class=\"_ _1\"></span>wed periodicall<span class=\"_ _1\"></span>y by Management b<span class=\"_ _1\"></span>oth in te<span class=\"_ _1\"></span>rms of exposure to the<span class=\"_ _6b\"> </span>Bank and the Group and<span class=\"_ _1\"></span> also to ensure the validity and enforceability of the securi<span class=\"_ _1\"></span>ty taken under default events. Estimates of fair value<span class=\"_ _6b\"> </span>are <span class=\"_ _9\"></span>also <span class=\"_ _9\"></span>updated <span class=\"_ _8\"></span>periodically <span class=\"_ _9\"> </span>together <span class=\"_ _9\"> </span>with <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>rev<span class=\"_ _2\"></span>iews. <span class=\"_ _9\"></span>Collateral <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>usually <span class=\"_ _9\"> </span>not <span class=\"_ _9\"></span>held <span class=\"_ _9\"></span>against <span class=\"_ _9\"></span>investment <span class=\"_ _8\"></span>securities, <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>n<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>such<span class=\"_ _6b\"> </span>collateral was held as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>types <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>collateral <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>than <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>(a) <span class=\"_ _2\"></span>shipping <span class=\"_ _2\"></span>mortgages <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>asis <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>ship <span class=\"_ _2\"></span>scrap <span class=\"_ _2\"></span>prices a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>provided o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>weekly bas<span class=\"_ _2\"></span>is by<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip b<span class=\"_ _2\"></span>roker b<span class=\"_ _2\"></span>ased on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>vessel <span class=\"_ _2\"></span>type, <span class=\"_ _2\"></span>size <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>cation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>vessel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>proper<span class=\"_ _2\"></span>ty<span class=\"_ _6b\"> </span>which <span class=\"_ _2\"></span>is di<span class=\"_ _2\"></span>sclosed at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>obtained <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>independent t<span class=\"_ _2\"></span>hird <span class=\"_ _2\"></span>party. <span class=\"_ _2\"></span>An <span class=\"_ _2\"></span>estimate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral <span class=\"_ _2\"></span>and o<span class=\"_ _2\"></span>ther<span class=\"_ _6b\"> </span>security enhancements held against fin<span class=\"_ _1\"></span>ancial assets is shown overleaf:<span class=\"_ _6b\"> </span>Group \u2013 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w140 he6\" id=\"_b0a79e08-3828-4aa9-9c5c-264cb03fa0d2\"><tr><td></td><td class=\"c x1d3 y144e w121 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y144e w141 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls52 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y144e w142 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls54 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y144e w143 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls55 ws14\">Net unco<span class=\"_ _2\"></span>vered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y144f w122 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1450 wa h5d\"><div class=\"t m0 x8c h51 y1f ff13 fs0 fcc sc0 ls46 ws2d\">Cash  </div></td><td class=\"c x1d9 y1450 w8 h5d\"><div class=\"t m0 x43 h51 y1f ff13 fs0 fcc sc0 ls51 ws0\">Proper<span class=\"_ _1\"></span>ty </div></td><td class=\"c x1da y1450 wa h5d\"><div class=\"t m0 x15 h51 y1f ff13 fs0 fcc sc0 ls49 ws0\">Guarantees </div></td><td class=\"c x1db y144f w144 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls53 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y144f w145 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls40 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1450 w8 h5d\"><div class=\"t m0 xcb h51 y1f ff13 fs0 fcc sc0 ls2f ws2e\">Total collateral </div></td><td class=\"c x1de y144f w146 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d8 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d9 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1da y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e0 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e1 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1dd y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e2 y1451 w92 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1452 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1453 w7 h12\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1 </div></td><td class=\"c x1df y1453 wa h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">418,452,531  </div></td><td class=\"c x1d8 y1453 wa h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,918,560  </div></td><td class=\"c x1d9 y1453 w8 h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">88,668,689  </div></td><td class=\"c x1da y1453 wa h12\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">118,558,199  </div></td><td class=\"c x1e0 y1453 w8 h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,500,000  </div></td><td class=\"c x1e1 y1453 wa h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">28,300,387  </div></td><td class=\"c x1dd y1453 w8 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">250,945,835  </div></td><td class=\"c x1e2 y1453 w92 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">167,506,696  </div></td></tr><tr><td class=\"c x1e3 y1454 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2 </div></td><td class=\"c x1df y1454 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">24,825,256  </div></td><td class=\"c x1d8 y1454 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1454 w8 h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">12,762,640  </div></td><td class=\"c x1da y1454 wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,362,797  </div></td><td class=\"c x1e0 y1454 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1454 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">986,463  </div></td><td class=\"c x1dd y1454 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">15,111,900  </div></td><td class=\"c x1e2 y1454 w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,713,356  </div></td></tr><tr><td class=\"c x1e3 y1455 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 3 </div></td><td class=\"c x1df y1455 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,962,729  </div></td><td class=\"c x1d8 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1455 w8 h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,372,013  </div></td><td class=\"c x1da y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1455 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1455 w8 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws36\">1,372,013  </div></td><td class=\"c x1e2 y1455 w92 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">8,590,716  </div></td></tr><tr><td></td><td class=\"c x1df y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">453,240,516  </div></td><td class=\"c x1d8 y1456 wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">7,918,560  </div></td><td class=\"c x1d9 y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">102,803,342  </div></td><td class=\"c x1da y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">119,920,996  </div></td><td class=\"c x1e0 y1456 w8 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws38\">7,500,000  </div></td><td class=\"c x1e1 y1456 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">29,286,850  </div></td><td class=\"c x1dd y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">267,429,748  </div></td><td class=\"c x1e2 y1456 w92 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">185,810,768  </div></td></tr><tr><td class=\"c x1e3 y1457 w7 h6\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls31 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1458 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws7\">- Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1459 w7 h6\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 1<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y1459 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,974,620 </div></td><td class=\"c x1d8 y1459 wa h6\"><div class=\"t m0 x18 h53 y1f ff13 fs0 fc9 sc0 ls30 ws0\">118,088<span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1d9 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1da y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e0 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e1 y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1dd y1459 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y1459 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,856,532 </div></td></tr><tr><td class=\"c x1e3 y145a w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 2<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145a wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1d8 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145a w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145a w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td></tr><tr><td class=\"c x1e3 y145b w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 3<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145b wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1d8 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145b w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145b w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td></tr><tr><td></td><td class=\"c x1df y145c wa h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,858,508 </div></td><td class=\"c x1d8 y145c wa h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls4e ws0\">118,088 </div></td><td class=\"c x1d9 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1da y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e0 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e1 y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1dd y145c w8 h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y145c w92 h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,740,420 </div></td></tr><tr><td class=\"c x1e3 y145d w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws3a\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y145e w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145e wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">160,915,485  </div></td><td class=\"c x1d8 y145e wa h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,028,477  </div></td><td class=\"c x1d9 y145e w8 h6\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">103,756,498  </div></td><td class=\"c x1da y145e wa h6\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,335,864  </div></td><td class=\"c x1e0 y145e w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145e wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145e w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">117,120,839  </div></td><td class=\"c x1e2 y145e w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">43,794,646  </div></td></tr><tr><td class=\"c x1e3 y145f w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145f wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">10,328,231  </div></td><td class=\"c x1d8 y145f wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,406,256  </div></td><td class=\"c x1d9 y145f w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,841,588  </div></td><td class=\"c x1da y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145f w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145f w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">10,247,844  </div></td><td class=\"c x1e2 y145f w92 h7\"><div class=\"t m0 xd4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws27\">80,387  </div></td></tr><tr><td></td><td class=\"c x1df y1460 wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">171,243,716  </div></td><td class=\"c x1d8 y1460 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,434,733  </div></td><td class=\"c x1d9 y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">106,598,086  </div></td><td class=\"c x1da y1460 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,335,864  </div></td><td class=\"c x1e0 y1460 w8 h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1460 wa h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">127,368,683  </div></td><td class=\"c x1e2 y1460 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">43,875,033  </div></td></tr><tr><td class=\"c x1e3 y1461 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls34 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1462 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1462 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">26,252,407  </div></td><td class=\"c x1d8 y1462 wa h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,658,459  </div></td><td class=\"c x1d9 y1462 w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,749,869  </div></td><td class=\"c x1da y1462 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">750,851  </div></td><td class=\"c x1e0 y1462 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1462 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1462 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,159,179  </div></td><td class=\"c x1e2 y1462 w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,093,228  </div></td></tr><tr><td class=\"c x1e3 y1463 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1463 wa h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">424,254  </div></td><td class=\"c x1d8 y1463 wa h6\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">189,265  </div></td><td class=\"c x1d9 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1463 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws39\">189,265  </div></td><td class=\"c x1e2 y1463 w92 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">234,989  </div></td></tr><tr><td></td><td class=\"c x1df y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">26,676,661  </div></td><td class=\"c x1d8 y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,847,724  </div></td><td class=\"c x1d9 y1464 w8 h8\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">1,749,869  </div></td><td class=\"c x1da y1464 wa h8\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws1a\">750,851  </div></td><td class=\"c x1e0 y1464 w8 h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1464 wa h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1464 w8 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,348,444  </div></td><td class=\"c x1e2 y1464 w92 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,328,217  </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024<table class=\"s w147 he7\" id=\"_a643f974-8ba2-4a0a-a88f-519cacdc58a8\"><tr><td></td><td class=\"c x1d3 y1465 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1465 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1465 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1465 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1466 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1467 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1467 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1467 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1466 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1466 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1467 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1466 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y1468 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1469 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146a w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y146a wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 379,138,523  </div></td><td class=\"c x1d8 y146a wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,353,744  </div></td><td class=\"c x1d9 y146a w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y146a wa h12\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,054,424  </div></td><td class=\"c x1e0 y146a w8 h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146a wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,864,560  </div></td><td class=\"c x1dd y146a w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 233,935,049  </div></td><td class=\"c x1e2 y146a w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 145,203,474  </div></td></tr><tr><td class=\"c x1e3 y146b w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y146b wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x1d8 y146b wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 477,023  </div></td><td class=\"c x1d9 y146b w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y146b wa h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,379,907  </div></td><td class=\"c x1e0 y146b w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146b wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">640,588  </div></td><td class=\"c x1dd y146b w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,561,187  </div></td><td class=\"c x1e2 y146b w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,730,802  </div></td></tr><tr><td class=\"c x1e3 y146c w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y146c wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x1d8 y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1d9 y146c w8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y146c w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146c wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146c w8 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y146c w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,435,764  </div></td></tr><tr><td></td><td class=\"c x1df y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x1d8 y146d wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,830,767  </div></td><td class=\"c x1d9 y146d w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 113,434,331  </div></td><td class=\"c x1e0 y146d w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146d wa h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 40,505,148  </div></td><td class=\"c x1dd y146d w8 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 257,746,338  </div></td><td class=\"c x1e2 y146d w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 187,370,040  </div></td></tr><tr><td class=\"c x1e3 y146e w7 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146f w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y146f wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 116,811,990  </div></td><td class=\"c x1d8 y146f wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y146f wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y146f w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146f wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y146f w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 45,848,004  </div></td></tr><tr><td class=\"c x1e3 y1470 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1470 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1470 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1470 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1470 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1470 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1470 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1470 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1470 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1471 w7 h8\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1472 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x1d8 y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1472 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1472 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1472 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 48,767,651  </div></td></tr><tr><td class=\"c x1e3 y1473 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1473 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,778,944  </div></td><td class=\"c x1d8 y1473 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1473 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1473 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1473 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1473 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr><tr><td class=\"c x1e3 y1474 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1474 w8 h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1474 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1474 w8 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1474 w92 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td></td><td class=\"c x1df y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x1d8 y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1475 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1475 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1475 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1475 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w14d he8\" id=\"_8cc5cb48-7b1b-49be-8eea-e70352d6837a\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">P<span class=\"ls7\">ro</span>perty </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,<span class=\"ls2\">028</span> </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,668,689 </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">38,799,421 </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">142,886,670 </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">478,970,<span class=\"ls2\">358</span> </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,762,640 </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">564<span class=\"ls0\"> </span></div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,763,204 </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,906,388 </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,<span class=\"ls2\">970</span> </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,214,<span class=\"ls2\">957</span> </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,<span class=\"ls2\">590</span> </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,803,342 </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">38,799,985 </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,021,887 </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">496,091,<span class=\"ls2\">703</span> </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,028,477 </div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,756,498 </div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">114,571,570 </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,391,383 </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,406,256 </div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,841,588 </div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,247,844 </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">80,387 </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,434,733 </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,598,086 </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">124,819,414 </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,471,770 </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,<span class=\"ls2\">407</span> </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,658,459 </div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,159,179 </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,093,<span class=\"ls2\">228</span> </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">424,254<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">234,989<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,847,724 </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,348,444 </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,328,217 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w147 he8\" id=\"_f53f8e53-717a-4efa-bbbc-1d30faeb53b5\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,705,226  </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,675,147  </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 121,195,835  </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 365,778,794  </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 474,510  </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 450,000  </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 19,988,179  </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,427,504  </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,635,996  </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,179,736  </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,125,147  </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 142,434,116  </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 390,842,294  </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,236,111  </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,272,125  </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 28,191,772  </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "Collateral analysi<span class=\"_ _1\"></span>s<span class=\"_ _6b\"> </span>The Group <span class=\"_ _2\"></span>employs a <span class=\"_ _2\"></span>range of <span class=\"_ _2\"></span>policies <span class=\"_ _2\"></span>and practices <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>credit risk. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>amount and <span class=\"_ _2\"></span>type o<span class=\"_ _2\"></span>f collateral <span class=\"_ _2\"></span>required depen<span class=\"_ _2\"></span>ds <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>assessment <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>credit <span class=\"_ _1\"></span>risk <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>counterparty. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>Grou<span class=\"_ _2\"></span>p\u2019s <span class=\"_ _7\"></span>Board <span class=\"_ _1\"></span>established <span class=\"_ _7\"></span>a policy <span class=\"_ _7\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>ac<span class=\"_ _2\"></span>ceptability <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">ypes <span class=\"_ _7\"></span>of collateral<span class=\"_ _6b\"> </span></span>and valuation parameters. Loans are typically s<span class=\"_ _2\"></span>ecured by cash c<span class=\"_ _2\"></span>ollateral, property (including shipping ves<span class=\"_ _2\"></span>sels), credit insurance cover, <span class=\"_ _2\"></span>bank guarantee<span class=\"_ _2\"></span>s, corporate<span class=\"_ _6b\"> </span>guarantees, <span class=\"_ _1\"></span>personal <span class=\"_ _1\"></span>guarantees, pledged <span class=\"_ _1\"></span>goods <span class=\"_ _1\"></span>or s<span class=\"_ _1\"></span>ome combination <span class=\"_ _1\"></span>thereof. <span class=\"_ _1\"></span>A hair<span class=\"_ _1\"></span>cut is <span class=\"_ _1\"></span>applied <span class=\"_ _1\"></span>to each <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>llateral <span class=\"_ _7\"></span>ty<span class=\"_ _2\"></span>pe depending on<span class=\"_ _6b\"> </span>the h<span class=\"_ _1\"></span>aircuts determined by <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nternal p<span class=\"_ _1\"></span>olicy. These <span class=\"_ _1\"></span>collaterals are revie<span class=\"_ _1\"></span>wed periodicall<span class=\"_ _1\"></span>y by Management b<span class=\"_ _1\"></span>oth in te<span class=\"_ _1\"></span>rms of exposure to the<span class=\"_ _6b\"> </span>Bank and the Group and<span class=\"_ _1\"></span> also to ensure the validity and enforceability of the securi<span class=\"_ _1\"></span>ty taken under default events. Estimates of fair value<span class=\"_ _6b\"> </span>are <span class=\"_ _9\"></span>also <span class=\"_ _9\"></span>updated <span class=\"_ _8\"></span>periodically <span class=\"_ _9\"> </span>together <span class=\"_ _9\"> </span>with <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>rev<span class=\"_ _2\"></span>iews. <span class=\"_ _9\"></span>Collateral <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>usually <span class=\"_ _9\"> </span>not <span class=\"_ _9\"></span>held <span class=\"_ _9\"></span>against <span class=\"_ _9\"></span>investment <span class=\"_ _8\"></span>securities, <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>n<span class=\"_ _2\"></span>o <span class=\"_ _9\"> </span>such<span class=\"_ _6b\"> </span>collateral was held as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>types <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>collateral <span class=\"_ _2\"></span>other <span class=\"_ _2\"></span>than <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>(a) <span class=\"_ _2\"></span>shipping <span class=\"_ _2\"></span>mortgages <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>disclosed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _2\"></span>asis <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>ship <span class=\"_ _2\"></span>scrap <span class=\"_ _2\"></span>prices a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>provided o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>weekly bas<span class=\"_ _2\"></span>is by<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>sh<span class=\"_ _2\"></span>ip b<span class=\"_ _2\"></span>roker b<span class=\"_ _2\"></span>ased on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>vessel <span class=\"_ _2\"></span>type, <span class=\"_ _2\"></span>size <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>cation o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>vessel<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>(b) <span class=\"_ _2\"></span>proper<span class=\"_ _2\"></span>ty<span class=\"_ _6b\"> </span>which <span class=\"_ _2\"></span>is di<span class=\"_ _2\"></span>sclosed at <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>obtained <span class=\"_ _2\"></span>from <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>independent t<span class=\"_ _2\"></span>hird <span class=\"_ _2\"></span>party. <span class=\"_ _2\"></span>An <span class=\"_ _2\"></span>estimate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>collateral <span class=\"_ _2\"></span>and o<span class=\"_ _2\"></span>ther<span class=\"_ _6b\"> </span>security enhancements held against fin<span class=\"_ _1\"></span>ancial assets is shown overleaf:<span class=\"_ _6b\"> </span>Group \u2013 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w140 he6\" id=\"_b0a79e08-3828-4aa9-9c5c-264cb03fa0d2\"><tr><td></td><td class=\"c x1d3 y144e w121 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2a ws5\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y144e w141 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls52 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y144e w142 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls54 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y144e w143 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls55 ws14\">Net unco<span class=\"_ _2\"></span>vered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y144f w122 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1450 wa h5d\"><div class=\"t m0 x8c h51 y1f ff13 fs0 fcc sc0 ls46 ws2d\">Cash  </div></td><td class=\"c x1d9 y1450 w8 h5d\"><div class=\"t m0 x43 h51 y1f ff13 fs0 fcc sc0 ls51 ws0\">Proper<span class=\"_ _1\"></span>ty </div></td><td class=\"c x1da y1450 wa h5d\"><div class=\"t m0 x15 h51 y1f ff13 fs0 fcc sc0 ls49 ws0\">Guarantees </div></td><td class=\"c x1db y144f w144 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls53 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y144f w145 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls40 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1450 w8 h5d\"><div class=\"t m0 xcb h51 y1f ff13 fs0 fcc sc0 ls2f ws2e\">Total collateral </div></td><td class=\"c x1de y144f w146 hce\"><div class=\"t m0 x144 h51 y12eb ff13 fs0 fcc sc0 ls2b ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d8 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1d9 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1da y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e0 y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e1 y1451 wa h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1dd y1451 w8 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td><td class=\"c x1e2 y1451 w92 h7\"><div class=\"t m0 x13 h51 y1f ff13 fs0 fcc sc0 ls2e ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1452 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls23 ws1\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1453 w7 h12\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1 </div></td><td class=\"c x1df y1453 wa h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">418,452,531  </div></td><td class=\"c x1d8 y1453 wa h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,918,560  </div></td><td class=\"c x1d9 y1453 w8 h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">88,668,689  </div></td><td class=\"c x1da y1453 wa h12\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">118,558,199  </div></td><td class=\"c x1e0 y1453 w8 h12\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,500,000  </div></td><td class=\"c x1e1 y1453 wa h12\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">28,300,387  </div></td><td class=\"c x1dd y1453 w8 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">250,945,835  </div></td><td class=\"c x1e2 y1453 w92 h12\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">167,506,696  </div></td></tr><tr><td class=\"c x1e3 y1454 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2 </div></td><td class=\"c x1df y1454 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">24,825,256  </div></td><td class=\"c x1d8 y1454 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1454 w8 h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">12,762,640  </div></td><td class=\"c x1da y1454 wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,362,797  </div></td><td class=\"c x1e0 y1454 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1454 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">986,463  </div></td><td class=\"c x1dd y1454 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">15,111,900  </div></td><td class=\"c x1e2 y1454 w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,713,356  </div></td></tr><tr><td class=\"c x1e3 y1455 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 3 </div></td><td class=\"c x1df y1455 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,962,729  </div></td><td class=\"c x1d8 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y1455 w8 h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,372,013  </div></td><td class=\"c x1da y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1455 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1455 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1455 w8 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws36\">1,372,013  </div></td><td class=\"c x1e2 y1455 w92 h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">8,590,716  </div></td></tr><tr><td></td><td class=\"c x1df y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">453,240,516  </div></td><td class=\"c x1d8 y1456 wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">7,918,560  </div></td><td class=\"c x1d9 y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">102,803,342  </div></td><td class=\"c x1da y1456 wa h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">119,920,996  </div></td><td class=\"c x1e0 y1456 w8 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws38\">7,500,000  </div></td><td class=\"c x1e1 y1456 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">29,286,850  </div></td><td class=\"c x1dd y1456 w8 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">267,429,748  </div></td><td class=\"c x1e2 y1456 w92 h7\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">185,810,768  </div></td></tr><tr><td class=\"c x1e3 y1457 w7 h6\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls31 ws0\">Assets classified as held for sale </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1458 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws7\">- Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1459 w7 h6\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 1<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y1459 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,974,620 </div></td><td class=\"c x1d8 y1459 wa h6\"><div class=\"t m0 x18 h53 y1f ff13 fs0 fc9 sc0 ls30 ws0\">118,088<span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1d9 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1da y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e0 y1459 w8 h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1e1 y1459 wa h6\"><div class=\"t m0 x7b h53 y1f ff13 fs0 fc9 sc0 ls38 ws0\">- <span class=\"ff14 ls0\"> </span></div></td><td class=\"c x1dd y1459 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y1459 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">45,856,532 </div></td></tr><tr><td class=\"c x1e3 y145a w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 2<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145a wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td><td class=\"c x1d8 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145a w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145a wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145a w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145a w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws0\">18,367,559 </div></td></tr><tr><td class=\"c x1e3 y145b w7 h7\"><div class=\"t m0 x4 h53 y1f ff13 fs0 fc9 sc0 ls27 ws39\">   Stage 3<span class=\"ff14 ls0 ws0\"> </span></div></td><td class=\"c x1df y145b wa h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td><td class=\"c x1d8 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1d9 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145b w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145b wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145b w8 h7\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e2 y145b w92 h7\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">2,516,329 </div></td></tr><tr><td></td><td class=\"c x1df y145c wa h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,858,508 </div></td><td class=\"c x1d8 y145c wa h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls4e ws0\">118,088 </div></td><td class=\"c x1d9 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1da y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e0 y145c w8 h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1e1 y145c wa h12\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-  </div></td><td class=\"c x1dd y145c w8 h12\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls2e ws0\">118,088 </div></td><td class=\"c x1e2 y145c w92 h12\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws0\">66,740,420 </div></td></tr><tr><td class=\"c x1e3 y145d w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws3a\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y145e w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145e wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls4e ws2f\">160,915,485  </div></td><td class=\"c x1d8 y145e wa h6\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,028,477  </div></td><td class=\"c x1d9 y145e w8 h6\"><div class=\"t m0 x1b h51 y1f ff13 fs0 fc9 sc0 ls36 wsc\">103,756,498  </div></td><td class=\"c x1da y145e wa h6\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,335,864  </div></td><td class=\"c x1e0 y145e w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145e wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145e w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">117,120,839  </div></td><td class=\"c x1e2 y145e w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">43,794,646  </div></td></tr><tr><td class=\"c x1e3 y145f w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y145f wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">10,328,231  </div></td><td class=\"c x1d8 y145f wa h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">7,406,256  </div></td><td class=\"c x1d9 y145f w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">2,841,588  </div></td><td class=\"c x1da y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y145f w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y145f wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y145f w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">10,247,844  </div></td><td class=\"c x1e2 y145f w92 h7\"><div class=\"t m0 xd4 h53 y1f ff14 fs0 fc9 sc0 ls3c ws27\">80,387  </div></td></tr><tr><td></td><td class=\"c x1df y1460 wa h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">171,243,716  </div></td><td class=\"c x1d8 y1460 wa h6\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">9,434,733  </div></td><td class=\"c x1d9 y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws37\">106,598,086  </div></td><td class=\"c x1da y1460 wa h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,335,864  </div></td><td class=\"c x1e0 y1460 w8 h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1460 wa h6\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1460 w8 h6\"><div class=\"t m0 x1b h53 y1f ff14 fs0 fc9 sc0 ls30 ws31\">127,368,683  </div></td><td class=\"c x1e2 y1460 w92 h6\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">43,875,033  </div></td></tr><tr><td class=\"c x1e3 y1461 w7 h7\"><div class=\"t m0 x4 h53 y1f ff14 fs0 fc9 sc0 ls34 ws0\">Guarantees </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1462 w7 h7\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 1<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1462 wa h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">26,252,407  </div></td><td class=\"c x1d8 y1462 wa h7\"><div class=\"t m0 x19 h51 y1f ff13 fs0 fc9 sc0 ls36 ws0\">11,658,459  </div></td><td class=\"c x1d9 y1462 w8 h7\"><div class=\"t m0 x40 h51 y1f ff13 fs0 fc9 sc0 ls34 ws30\">1,749,869  </div></td><td class=\"c x1da y1462 wa h7\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">750,851  </div></td><td class=\"c x1e0 y1462 w8 h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1462 wa h7\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1462 w8 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,159,179  </div></td><td class=\"c x1e2 y1462 w92 h7\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,093,228  </div></td></tr><tr><td class=\"c x1e3 y1463 w7 h6\"><div class=\"t m0 x4 h51 y1f ff13 fs0 fc9 sc0 ls28 ws4\">Stage 2<span class=\"fcc ls0 ws0\"> </span></div></td><td class=\"c x1df y1463 wa h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">424,254  </div></td><td class=\"c x1d8 y1463 wa h6\"><div class=\"t m0 x18 h51 y1f ff13 fs0 fc9 sc0 ls30 ws33\">189,265  </div></td><td class=\"c x1d9 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1da y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e0 y1463 w8 h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1463 wa h6\"><div class=\"t m0 x7b h51 y1f ff13 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1463 w8 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws39\">189,265  </div></td><td class=\"c x1e2 y1463 w92 h6\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls33 wsa\">234,989  </div></td></tr><tr><td></td><td class=\"c x1df y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">26,676,661  </div></td><td class=\"c x1d8 y1464 wa h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws32\">11,847,724  </div></td><td class=\"c x1d9 y1464 w8 h8\"><div class=\"t m0 x40 h53 y1f ff14 fs0 fc9 sc0 ls32 ws35\">1,749,869  </div></td><td class=\"c x1da y1464 wa h8\"><div class=\"t m0 x18 h53 y1f ff14 fs0 fc9 sc0 ls30 ws1a\">750,851  </div></td><td class=\"c x1e0 y1464 w8 h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1e1 y1464 wa h8\"><div class=\"t m0 x7b h53 y1f ff14 fs0 fc9 sc0 ls38 wsf\">-   </div></td><td class=\"c x1dd y1464 w8 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls32 ws34\">14,348,444  </div></td><td class=\"c x1e2 y1464 w92 h8\"><div class=\"t m0 x19 h53 y1f ff14 fs0 fc9 sc0 ls3a ws3b\">12,328,217  </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024<table class=\"s w147 he7\" id=\"_a643f974-8ba2-4a0a-a88f-519cacdc58a8\"><tr><td></td><td class=\"c x1d3 y1465 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1465 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1465 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1465 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1466 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1467 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1467 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1467 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1466 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1466 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1467 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1466 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y1468 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y1468 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y1468 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1469 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146a w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y146a wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 379,138,523  </div></td><td class=\"c x1d8 y146a wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,353,744  </div></td><td class=\"c x1d9 y146a w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y146a wa h12\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,054,424  </div></td><td class=\"c x1e0 y146a w8 h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146a wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,864,560  </div></td><td class=\"c x1dd y146a w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 233,935,049  </div></td><td class=\"c x1e2 y146a w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 145,203,474  </div></td></tr><tr><td class=\"c x1e3 y146b w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y146b wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 52,291,989  </div></td><td class=\"c x1d8 y146b wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 477,023  </div></td><td class=\"c x1d9 y146b w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y146b wa h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,379,907  </div></td><td class=\"c x1e0 y146b w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146b wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">640,588  </div></td><td class=\"c x1dd y146b w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 22,561,187  </div></td><td class=\"c x1e2 y146b w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,730,802  </div></td></tr><tr><td class=\"c x1e3 y146c w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y146c wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,685,866  </div></td><td class=\"c x1d8 y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x1d9 y146c w8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y146c wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y146c w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146c wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146c w8 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y146c w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,435,764  </div></td></tr><tr><td></td><td class=\"c x1df y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 445,116,378  </div></td><td class=\"c x1d8 y146d wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,830,767  </div></td><td class=\"c x1d9 y146d w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y146d wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 113,434,331  </div></td><td class=\"c x1e0 y146d w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146d wa h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 40,505,148  </div></td><td class=\"c x1dd y146d w8 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 257,746,338  </div></td><td class=\"c x1e2 y146d w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 187,370,040  </div></td></tr><tr><td class=\"c x1e3 y146e w7 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y146f w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y146f wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 116,811,990  </div></td><td class=\"c x1d8 y146f wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y146f wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y146f w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y146f wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y146f w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y146f w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 45,848,004  </div></td></tr><tr><td class=\"c x1e3 y1470 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1470 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1470 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1470 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1470 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1470 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1470 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1470 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1470 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1471 w7 h8\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1472 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 132,205,442  </div></td><td class=\"c x1d8 y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1472 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1472 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1472 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1472 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1472 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 48,767,651  </div></td></tr><tr><td class=\"c x1e3 y1473 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1473 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,778,944  </div></td><td class=\"c x1d8 y1473 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1473 w8 h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1473 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1473 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1473 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1473 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr><tr><td class=\"c x1e3 y1474 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1474 wa h7\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1474 w8 h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1474 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1474 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1474 w8 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1474 w92 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td></td><td class=\"c x1df y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,628,498  </div></td><td class=\"c x1d8 y1475 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1475 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1475 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1475 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1475 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1475 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,460,077  </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w14d he8\" id=\"_8cc5cb48-7b1b-49be-8eea-e70352d6837a\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">P<span class=\"ls7\">ro</span>perty </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">621,857,<span class=\"ls2\">028</span> </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,668,689 </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">38,799,421 </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">142,886,670 </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">478,970,<span class=\"ls2\">358</span> </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,669,592 </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,762,640 </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">564<span class=\"ls0\"> </span></div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,763,204 </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,906,388 </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,586,<span class=\"ls2\">970</span> </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,372,013 </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,214,<span class=\"ls2\">957</span> </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">653,113,<span class=\"ls2\">590</span> </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,560 </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">102,803,342 </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">38,799,985 </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,500,000 </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,021,887 </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">496,091,<span class=\"ls2\">703</span> </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">156,962,953 </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,028,477 </div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,756,498 </div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">114,571,570 </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,391,383 </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,328,231 </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,406,256 </div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,841,588 </div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,247,844 </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">80,387 </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,434,733 </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">106,598,086 </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,786,595 </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">124,819,414 </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,471,770 </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,252,<span class=\"ls2\">407</span> </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,658,459 </div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,159,179 </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,093,<span class=\"ls2\">228</span> </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">424,254<span class=\"ls0\"> </span></div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">189,265 </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">234,989<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">26,676,661 </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,847,724 </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,749,869 </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">750,851 </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,348,444 </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,328,217 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w147 he8\" id=\"_f53f8e53-717a-4efa-bbbc-1d30faeb53b5\"><tr><td></td><td class=\"c x1d3 y1476 w125 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross carrying<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1d4 y1476 w148 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Shipping<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d5 y1476 w149 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Insurance<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x1d6 y1476 w14a hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Net uncovered<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1d7 y1477 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1d8 y1478 wa h11\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Cash  </div></td><td class=\"c x1d9 y1478 w8 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Property </div></td><td class=\"c x1da y1478 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1db y1477 w14b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mortgages<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dc y1477 w14c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cover<span class=\"_ _6b\"> </span></div></td><td class=\"c x1dd y1478 w8 h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total collateral </div></td><td class=\"c x1de y1477 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x1e3 y1479 w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1df y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d8 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1d9 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1da y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e0 y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e1 y147a wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1dd y147a w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1e2 y147a w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y147b w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1 </div></td><td class=\"c x1df y147b wa h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 486,974,629  </div></td><td class=\"c x1d8 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,705,226  </div></td><td class=\"c x1d9 y147b w8 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,662,321  </div></td><td class=\"c x1da y147b wa h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147b w8 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147b wa h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,675,147  </div></td><td class=\"c x1dd y147b w8 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 121,195,835  </div></td><td class=\"c x1e2 y147b w92 h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 365,778,794  </div></td></tr><tr><td class=\"c x1e3 y147c w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2 </div></td><td class=\"c x1df y147c wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 33,415,683  </div></td><td class=\"c x1d8 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 474,510  </div></td><td class=\"c x1d9 y147c w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,063,669  </div></td><td class=\"c x1da y147c wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147c w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147c wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 450,000  </div></td><td class=\"c x1dd y147c w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 19,988,179  </div></td><td class=\"c x1e2 y147c w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 13,427,504  </div></td></tr><tr><td class=\"c x1e3 y147d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 3 </div></td><td class=\"c x1df y147d wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,886,098  </div></td><td class=\"c x1d8 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1d9 y147d w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1da y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y147d w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147d wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y147d w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,250,102  </div></td><td class=\"c x1e2 y147d w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,635,996  </div></td></tr><tr><td></td><td class=\"c x1df y147e wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 533,276,410  </div></td><td class=\"c x1d8 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,179,736  </div></td><td class=\"c x1d9 y147e w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,976,092  </div></td><td class=\"c x1da y147e wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 32,153,141  </div></td><td class=\"c x1e0 y147e w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y147e wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,125,147  </div></td><td class=\"c x1dd y147e w8 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 142,434,116  </div></td><td class=\"c x1e2 y147e w92 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 390,842,294  </div></td></tr><tr><td class=\"c x1e3 y147f w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Commitments  </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1480 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1480 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,236,111  </div></td><td class=\"c x1d8 y1480 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 650,375 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,247,577 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1480 wa h6\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 8,066,034 <span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1480 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1480 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1480 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,963,986  </div></td><td class=\"c x1e2 y1480 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,272,125  </div></td></tr><tr><td class=\"c x1e3 y1481 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1481 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,393,452  </div></td><td class=\"c x1d8 y1481 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,406,256 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1481 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,067,549 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1481 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1481 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1481 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,473,805  </div></td><td class=\"c x1e2 y1481 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,919,647  </div></td></tr><tr><td class=\"c x1e3 y1482 w7 h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Guarantees </div></td><td class=\"c x1df y1483 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 111,629,563  </div></td><td class=\"c x1d8 y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,056,631  </div></td><td class=\"c x1d9 y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,315,126  </div></td><td class=\"c x1da y1483 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 8,066,034  </div></td><td class=\"c x1e0 y1483 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1483 wa h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1483 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,437,791  </div></td><td class=\"c x1e2 y1483 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 28,191,772  </div></td></tr><tr><td class=\"c x1e3 y1484 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 1<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1484 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 26,782,998  </div></td><td class=\"c x1d8 y1484 wa h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,729,563 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1484 w8 h7\"><div class=\"t m0 x16 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,589,304 <span class=\"ff5\"> </span></div></td><td class=\"c x1da y1484 wa h7\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1484 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1484 wa h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1484 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 11,318,867  </div></td><td class=\"c x1e2 y1484 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr><tr><td class=\"c x1e3 y1485 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Stage 2<span class=\"fc1\"> </span></div></td><td class=\"c x1df y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1d8 y1485 wa h6\"><div class=\"t m0 x17 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 849,554 <span class=\"ff5\"> </span></div></td><td class=\"c x1d9 y1485 w8 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1da y1485 wa h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x1e0 y1485 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1485 wa h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1485 w8 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 849,554  </div></td><td class=\"c x1e2 y1485 w92 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x1df y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 27,632,552  </div></td><td class=\"c x1d8 y1486 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,579,117  </div></td><td class=\"c x1d9 y1486 w8 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,589,304  </div></td><td class=\"c x1da y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e0 y1486 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1e1 y1486 wa h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1dd y1486 w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 12,168,421  </div></td><td class=\"c x1e2 y1486 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,464,131  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Offsetting financial assets a<span class=\"_ _1\"></span>nd financial liab<span class=\"_ _1\"></span>ilities<span class=\"_ _6b\"> </span>With <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>exception <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>cash <span class=\"_ _8\"></span>collateral, <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>disclosed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>this <span class=\"_ _9\"></span>Note <span class=\"_ _4\"></span>and <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>Notes <span class=\"_ _9\"> </span><span class=\"ls2\">33 <span class=\"_ _9\"></span></span>and <span class=\"_ _4\"></span><span class=\"ls2\">35</span>,<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>do <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>carry <span class=\"_ _8\"></span>financial<span class=\"_ _6b\"> </span>instruments <span class=\"_ _2\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>subj<span class=\"_ _2\"></span>ect <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>offsetting <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Statements <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Financial <span class=\"_ _2\"></span>Position. <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntities <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>legally <span class=\"_ _4\"></span>enforceabl<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>right <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>offset such <span class=\"_ _2\"></span>collaterals against <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>respective facilities fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>the co<span class=\"_ _2\"></span>llateral <span class=\"_ _2\"></span>is taken <span class=\"_ _2\"></span>under d<span class=\"_ _2\"></span>efault events. <span class=\"_ _2\"></span>At <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>202<span class=\"ls0\">4, all financial assets and respective collaterals<span class=\"_ _1\"></span> are disclosed separately in the Financial Statements without any offsetting<span class=\"_ _2\"></span>.<span class=\"_ _6b\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOffsettingOfFinancialAssetsAndFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "Liquidity risk<span class=\"_ _6b\"> </span>Liquidity <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>unable <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>meet <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>obligations <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>they <span class=\"_ _2\"></span>become <span class=\"_ _2\"></span>due <span class=\"_ _4\"></span>because <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>inability <span class=\"_ _2\"></span>to<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>liqui<span class=\"_ _2\"></span>date<span class=\"_ _6b\"> </span>assets <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>obta<span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>adequate <span class=\"_ _4\"></span>funding <span class=\"_ _8\"></span>or <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>it <span class=\"_ _8\"></span>cannot <span class=\"_ _4\"></span>easily <span class=\"_ _8\"></span>unwind <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>offset <span class=\"_ _4\"></span>specific <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>without <span class=\"_ _4\"></span>significantly <span class=\"_ _4\"></span>low<span class=\"_ _4\"></span>ering <span class=\"_ _4\"></span>market<span class=\"_ _6b\"> </span>prices because of inadequate market depth or marke<span class=\"_ _1\"></span>t disruptions.<span class=\"_ _6b\"> </span>Liquidity ris<span class=\"_ _1\"></span>k arises pri<span class=\"_ _1\"></span>marily due to mismatche<span class=\"_ _1\"></span>s in <span class=\"_ _1\"></span>the maturity profile <span class=\"_ _1\"></span>of financial <span class=\"_ _1\"></span>assets and <span class=\"_ _1\"></span>liabilities, whi<span class=\"_ _1\"></span>ch exposes the Group to th<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>risk that it mig<span class=\"_ _2\"></span>ht not be ab<span class=\"_ _2\"></span>le to <span class=\"_ _2\"></span>meet its liabilities as <span class=\"_ _2\"></span>they become due o<span class=\"_ _2\"></span>r will have to<span class=\"_ _2\"></span> do so <span class=\"_ _2\"></span>at excessive cost.<span class=\"_ _2\"></span> L<span class=\"_ _2\"></span>iquidity risk may <span class=\"_ _2\"></span>also be<span class=\"_ _6b\"> </span>affected by the depth of the market in which the Group operates.<span class=\"_ _6b\"> </span>Liquidity risk is divided into two categories: \u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">market liquidity risk: risk of losses arising from difficul<span class=\"_ _1\"></span>ties in accessing the market at the required time, price and volum<span class=\"_ _2\"></span>e. </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">funding <span class=\"_ _4\"></span>liquidity <span class=\"_ _8\"></span>risk: <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>losses <span class=\"_ _8\"></span>arising <span class=\"_ _4\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>timing <span class=\"_ _8\"></span>mismatch <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>maturities <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>financial <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>li<span class=\"_ _2\"></span>abilities,<span class=\"_ _6b\"> </span></span></span>resulting in a risk that the Bank does not meet obligations when due or will have t<span class=\"_ _1\"></span>o raise funding at higher than normal<span class=\"_ _2\"></span> rates.<span class=\"_ _6b\"> </span>Liquidity <span class=\"_ _2\"></span>risk ar<span class=\"_ _2\"></span>ises in <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he general <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>activities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>positions. It <span class=\"_ _2\"></span>includes <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span><span class=\"ff1\">ri<span class=\"_ _2\"></span>sk o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>being<span class=\"_ _6b\"> </span></span>unable <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>fund assets <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>maturities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>as w<span class=\"_ _2\"></span>ell <span class=\"_ _2\"></span>as the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>being <span class=\"_ _2\"></span>unable to<span class=\"_ _2\"></span> liq<span class=\"_ _2\"></span>uidate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>asset <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>reasonable price<span class=\"_ _6b\"> </span>and <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>appropriate <span class=\"_ _7\"></span>time <span class=\"_ _7\"></span>frame.<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>raises <span class=\"_ _7\"></span>funds <span class=\"_ _7\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _7\"></span>deposits, <span class=\"_ _7\"></span>other <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>nancial <span class=\"_ _7\"></span>institutions <span class=\"_ _7\"></span>(<span class=\"_ _2\"></span>by <span class=\"_ _3c\"></span>means <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>loans <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>m<span class=\"_ _2\"></span>oney <span class=\"_ _7\"></span>ma<span class=\"_ _2\"></span>rket<span class=\"_ _6b\"> </span>placements), by issuing promissory notes and similar paper, and through<span class=\"_ _1\"></span> increases in share capital <span class=\"_ _2\"></span>and plough back of profits.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>response <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>ongoing <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>ussia/Ukraine <span class=\"_ _2\"></span>conflict <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>eopolitical <span class=\"_ _2\"></span>headwinds, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>maintained <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>strong <span class=\"_ _4\"></span>liquidity <span class=\"_ _9\"> </span>profile<span class=\"_ _6b\"> </span>with an el<span class=\"_ _1\"></span>evated level of hi<span class=\"_ _1\"></span>gh-quality liquid assets maintaining <span class=\"_ _1\"></span>its Liquidity Coverage Ratio <span class=\"_ _1\"></span>on average <span class=\"_ _1\"></span>close to <span class=\"ls2\">22</span>3% to mitigate the risk<span class=\"_ _6b\"> </span>of unexpected liquidity outflows or shortfalls, well above the re<span class=\"_ _1\"></span>gulatory minimum of 100%.<span class=\"_ _6b\"> </span>Management of liquidity risk<span class=\"_ _6b\"> </span>Liquidity risk <span class=\"_ _1\"></span>is managed by <span class=\"_ _1\"></span>maintaining significant levels of <span class=\"_ _1\"></span>liquid funds, and b<span class=\"_ _1\"></span>y identifying and monitoring <span class=\"_ _1\"></span>changes in funding required<span class=\"_ _6b\"> </span>to meet business goals driven by Management.<span class=\"_ _6b\"> </span>The Group\u2019s <span class=\"_ _2\"></span>ALCO <span class=\"_ _2\"></span>is responsible <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>establishing appropriate a<span class=\"_ _2\"></span>sset and <span class=\"_ _2\"></span>liability management <span class=\"_ _2\"></span>policies, mo<span class=\"_ _2\"></span>nitorin<span class=\"_ _1\"></span>g t<span class=\"_ _2\"></span>heir applic<span class=\"_ _2\"></span><span class=\"ff1\">atio<span class=\"_ _2\"></span>n and<span class=\"_ _6b\"> </span></span>reviewing fin<span class=\"_ _1\"></span>ancial information on the basis of <span class=\"_ _1\"></span>which investment and <span class=\"_ _1\"></span>funding decisions are take<span class=\"_ _1\"></span>n. The daily <span class=\"_ _1\"></span>application o<span class=\"_ _2\"></span>f the asset and<span class=\"_ _6b\"> </span>liability management policies rests with the Treasury unit of the Group.<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _1\"></span>approach <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>managi<span class=\"_ _2\"></span>ng <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>ensure, <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>far as <span class=\"_ _1\"></span>possible, <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>it <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _7\"></span>always <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>sufficient <span class=\"_ _7\"></span>liquidity to<span class=\"ff1\"> me<span class=\"_ _1\"></span>et <span class=\"_ _7\"></span>its liabilities<span class=\"_ _6b\"> </span></span>when <span class=\"_ _5\"> </span>due,  u<span class=\"_ _1\"></span>nder  both <span class=\"_ _9\"> </span>normal  and  s<span class=\"_ _1\"></span>tressed <span class=\"_ _5\"> </span>conditions,  without <span class=\"_ _5\"> </span>incurring <span class=\"_ _5\"> </span>unacceptable <span class=\"_ _5\"> </span>losses  or <span class=\"_ _5\"> </span>risking <span class=\"_ _5\"> </span>damage  <span class=\"ff3\">to  the  G<span class=\"_ _1\"></span>roup\u2019s<span class=\"_ _6b\"> </span></span>reputation. The <span class=\"_ _1\"></span>Treasury u<span class=\"_ _1\"></span>nit <span class=\"_ _1\"></span>receives <span class=\"_ _1\"></span>information from <span class=\"_ _1\"></span>other <span class=\"_ _7\"></span>business units <span class=\"_ _1\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>liquidity <span class=\"_ _1\"></span>profile of <span class=\"_ _7\"></span>their financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d liabilities <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span>details <span class=\"_ _1\"></span>of othe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>projected <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _1\"></span>arising <span class=\"_ _7\"></span>from projected fu<span class=\"_ _1\"></span>ture bus<span class=\"_ _1\"></span>iness. The <span class=\"_ _7\"></span>Treasury unit <span class=\"_ _7\"></span>then maintains <span class=\"_ _1\"></span>a portfolio of <span class=\"_ _1\"></span>liquid<span class=\"_ _1\"></span> assets<span class=\"_ _1\"></span>,<span class=\"_ _6b\"> </span>largely made up <span class=\"_ _2\"></span>of high-quality li<span class=\"_ _2\"></span>quid<span class=\"_ _1\"></span> inve<span class=\"_ _2\"></span>stment securities, loans and <span class=\"_ _2\"></span>advances to banks <span class=\"_ _2\"></span>and other inter<span class=\"_ _2\"></span>-bank facilities, to <span class=\"_ _2\"></span>ensure that<span class=\"_ _6b\"> </span>sufficient <span class=\"_ _2\"></span>liquidity <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>maintained. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>liquidity <span class=\"_ _2\"></span>requirements <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>units <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>subsi<span class=\"_ _2\"></span>diaries <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>short-term <span class=\"_ _4\"></span>loans <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>Treasury to cover any short-term fluctuations and longer-term funding to address any structural liquidity require<span class=\"_ _1\"></span>ments.<span class=\"_ _6b\"> </span>When an <span class=\"_ _2\"></span>operating subsidiary is <span class=\"_ _2\"></span>subject to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>liquidity limit imposed <span class=\"_ _2\"></span>by its <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>regulator, the subsidiary is <span class=\"_ _2\"></span>responsible fo<span class=\"_ _4\"></span>r managing <span class=\"_ _2\"></span>its<span class=\"_ _6b\"> </span>overall <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>within <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>regulat<span class=\"_ _2\"></span>ory <span class=\"_ _7\"></span>limit <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>coo<span class=\"_ _2\"></span>rdination <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Treasury. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>reasury <span class=\"_ _7\"></span>monitors <span class=\"_ _1\"></span>compliance <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>all operating <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith<span class=\"_ _6b\"> </span>local regulatory limits on a daily basis. The <span class=\"_ _4\"></span>daily <span class=\"_ _8\"></span>liquidity <span class=\"_ _8\"></span>position <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>nitored, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>regular <span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>iquidity <span class=\"_ _4\"></span>stress <span class=\"_ _8\"></span>testing <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>conducted <span class=\"_ _4\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>variety <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>scenarios <span class=\"_ _8\"></span>cov<span class=\"_ _4\"></span>ering <span class=\"_ _4\"></span>both<span class=\"_ _6b\"> </span>normal <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>more <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>evere <span class=\"_ _3c\"></span>mark<span class=\"_ _2\"></span>et <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>onditions. <span class=\"_ _7\"></span>All <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>policies <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>procedures <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>revie<span class=\"_ _2\"></span>w <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>approval <span class=\"_ _7\"></span>by A<span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>CO. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>liquidity<span class=\"_ _6b\"> </span>position <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>both <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>operating <span class=\"_ _2\"></span>subsidiaries <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>monitored <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>Treasury <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>internal <span class=\"_ _2\"></span>liquidity <span class=\"_ _4\"></span>models. <span class=\"_ _2\"></span>Onc<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>week <span class=\"_ _2\"></span>an<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>over<span class=\"_ _6b\"> </span>month-end the Finance <span class=\"_ _2\"></span>team calculates t<span class=\"_ _2\"></span>he Liquidity Coverage <span class=\"_ _2\"></span>Ratio (see <span class=\"_ _2\"></span>Note 4.3.2.1) for <span class=\"_ _2\"></span>both the Ba<span class=\"_ _2\"></span>nk an<span class=\"_ _2\"></span>d operating <span class=\"_ _2\"></span>subsidiaries. A<span class=\"_ _6b\"> </span>summary report, including any exceptions and re<span class=\"_ _1\"></span>medial action taken, is submitted regularly to ALCO.<span class=\"_ _6b\"> </span>Exposure to liquidity ri<span class=\"_ _2\"></span>sk<span class=\"_ _6b\"> </span>The key measures used by the Group for managing liquidi<span class=\"_ _1\"></span>ty risk are presented below.<span class=\"_ _6b\"> </span>Liquidity coverage r<span class=\"_ _1\"></span>atio (\u201cLCR\u201d)<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>LCR <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ratio of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s buffer <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>unencumbered <span class=\"_ _2\"></span>high <span class=\"_ _2\"></span>quality liquid <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>net liquidity <span class=\"_ _2\"></span>outflows <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30<span class=\"_ _2\"></span><span class=\"ff1\">-calendar <span class=\"_ _2\"></span>day<span class=\"_ _6b\"> </span></span>stress pe<span class=\"_ _1\"></span>riod. Net liquidity <span class=\"_ _1\"></span>outflows are <span class=\"_ _1\"></span>calculated by <span class=\"_ _1\"></span>deducting the G<span class=\"_ _1\"></span>roup's liquidity <span class=\"_ _1\"></span>inflows from its <span class=\"_ _1\"></span>liquidity outflows. During a <span class=\"_ _1\"></span>30-day<span class=\"_ _6b\"> </span>stressed <span class=\"_ _7\"></span>period, the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>should <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>able <span class=\"_ _7\"></span>to quickly <span class=\"_ _7\"></span>convert its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>liquid <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>into cash <span class=\"_ _7\"></span>without <span class=\"_ _1\"></span>recourse <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>central <span class=\"_ _7\"></span>bank liquidity or <span class=\"_ _7\"></span>public<span class=\"_ _6b\"> </span>funds, <span class=\"_ _7\"></span>which <span class=\"_ _1\"></span>may <span class=\"_ _7\"></span>result in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>liquidity coverag<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ratio fallin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>tem<span class=\"_ _2\"></span>porarily <span class=\"_ _7\"></span>below <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>requir<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>minimum le<span class=\"_ _1\"></span>vel. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>regulatory <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>CR <span class=\"_ _7\"></span>minimum<span class=\"_ _6b\"> </span>requirement <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>100%. <span class=\"_ _9\"></span>During <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>financial <span class=\"_ _9\"></span>years <span class=\"_ _4\"></span>ended <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>2024, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>LCR <span class=\"_ _8\"></span>was <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>excess <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>both <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>regulato<span class=\"_ _2\"></span>ry<span class=\"_ _6b\"> </span>minimum and the risk appetite thresholds set by the Group and Bank. Additional disclosures are included within the<span class=\"_ _1\"></span> Pillar 3 D<span class=\"_ _2\"></span>isclosures<span class=\"_ _6b\"> </span>Report published on the Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Net stable fundin<span class=\"_ _1\"></span>g ratio (\u201cNSFR\u201d)<span class=\"_ _6b\"> </span>The NSFR ratio requires the Group to maintain a stable funding profile in relation to the composition of its as<span class=\"_ _2\"></span>sets and off<span class=\"_ _2\"></span>-balance sheet<span class=\"_ _6b\"> </span>activities. By maintaining a stable funding structure, the Group reduces the likelihood that disruptions to the regular sources of funding<span class=\"_ _6b\"> </span>will erode<span class=\"_ _1\"></span> its liquidity <span class=\"_ _7\"></span>pos<span class=\"_ _2\"></span>ition in a <span class=\"_ _1\"></span>way that <span class=\"_ _1\"></span>would incre<span class=\"_ _1\"></span>ase the risk <span class=\"_ _1\"></span>of failure, <span class=\"_ _1\"></span>which will<span class=\"_ _1\"></span> potentially lead <span class=\"_ _1\"></span>to broader s<span class=\"_ _1\"></span>y<span class=\"_ _2\"></span>stemic stress. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>NSFR limits <span class=\"_ _2\"></span>overreliance on <span class=\"_ _2\"></span>short<span class=\"_ _2\"></span>-term wholesale f<span class=\"_ _2\"></span>unding, encourages <span class=\"_ _2\"></span>better assessme<span class=\"_ _2\"></span>nt of <span class=\"_ _2\"></span>fundin<span class=\"_ _2\"></span>g risk ac<span class=\"_ _2\"></span>ross all <span class=\"_ _2\"></span>on- a<span class=\"_ _2\"></span>nd off-<span class=\"_ _2\"></span>balance<span class=\"_ _6b\"> </span>sheet <span class=\"_ _2\"></span>items, and <span class=\"_ _2\"></span>promotes <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>stability. <span class=\"_ _2\"></span>During th<span class=\"_ _2\"></span>e financial <span class=\"_ _2\"></span>years <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>NSFR <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>in exc<span class=\"_ _2\"></span>ess of<span class=\"_ _6b\"> </span>both <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>regulatory <span class=\"_ _4\"></span>minimum <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>appetite <span class=\"_ _8\"></span>thresholds <span class=\"_ _8\"></span>set <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Gro<span class=\"_ _2\"></span>up <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Bank. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>egulatory <span class=\"_ _4\"></span>minimum <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>set <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>100%<span class=\"_ _4\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Additional disclosures are included within the Pill<span class=\"_ _1\"></span>ar 3 Disclosures Report. Concentration risk <span class=\"_ _1\"></span>with regards to liq<span class=\"_ _1\"></span>uidity manage<span class=\"_ _1\"></span>ment<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>addition <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>monitoring <span class=\"_ _8\"></span>overall <span class=\"_ _4\"></span>liq<span class=\"_ _2\"></span>uidity <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>via <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>LCR <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>NS<span class=\"_ _2\"></span>FR, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>also <span class=\"_ _4\"></span>tak<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>into <span class=\"_ _8\"></span>consideration <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>proportion<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>total<span class=\"_ _6b\"> </span>funding <span class=\"_ _4\"></span>arising <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>wholesale <span class=\"_ _8\"></span>sources, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>deposits <span class=\"_ _8\"></span>raised <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>top <span class=\"_ _8\"></span>10 <span class=\"_ _8\"></span>bank, <span class=\"_ _8\"></span>corporate <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>retail <span class=\"_ _4\"></span>depositor<span class=\"_ _2\"></span>s, <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>concentration <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>deposits <span class=\"_ _9\"></span>raised <span class=\"_ _9\"></span>from <span class=\"_ _8\"></span>Online <span class=\"_ _9\"> </span>Deposit <span class=\"_ _9\"></span>Platforms. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _9\"></span>single <span class=\"_ _9\"></span>largest <span class=\"_ _8\"></span>source <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>deposits <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>Online <span class=\"_ _8\"></span>D<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"ff1\">posit<span class=\"_ _6b\"> </span></span>Platform that aggregates <span class=\"_ _2\"></span>deposits from a <span class=\"_ _2\"></span>large number o<span class=\"_ _2\"></span>f individual retail de<span class=\"_ _2\"></span>positors. These depositors <span class=\"_ _2\"></span>place up t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a maximum o<span class=\"_ _2\"></span>f Euro<span class=\"_ _6b\"> </span>100,000 with the Ba<span class=\"_ _2\"></span>nk (to ensure <span class=\"_ _2\"></span>the entire balance is <span class=\"_ _2\"></span>covered under t<span class=\"_ _2\"></span>he Depositor Compensation <span class=\"_ _2\"></span>Scheme) based on their <span class=\"_ _2\"></span>assess<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ountry <span class=\"_ _4\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _4\"></span>associate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Malta <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _9\"> </span>offered <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>manages <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>volume <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deposits <span class=\"_ _8\"></span>via<span class=\"_ _6b\"> </span>adjustments to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>offered <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>either <span class=\"_ _2\"></span>encourage <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>discourage new <span class=\"_ _2\"></span>deposits <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>roll<span class=\"_ _2\"></span>-over <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>existing deposits. These <span class=\"_ _2\"></span>additional<span class=\"_ _6b\"> </span>liquidity <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>measures <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>day<span class=\"_ _2\"></span>-<span class=\"ls10\">to</span>-day <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Treasury <span class=\"_ _2\"></span>function, <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>Management <span class=\"_ _2\"></span>Department,<span class=\"_ _6b\"> </span>and reported to and overseen by the ALCO and Board Risk Committee.<span class=\"_ _6b\"> </span>Residu<span class=\"_ _1\"></span>al contractual ma<span class=\"_ _1\"></span>turities <span class=\"_ _1\"></span>of financial assets and<span class=\"_ _1\"></span> liabilities<span class=\"_ _1\"></span> Group - 31 December <span class=\"_ _1\"></span>2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w150 hec\" id=\"_e291de14-4bea-4b9c-99cb-6b86db21d3ff\"><tr><td></td><td></td><td class=\"c x1ea y14fd w151 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x1eb y14fd w152 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x1ec y14fe w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ed y14fe w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ee y14fe w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ef y14fe w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f0 y14fe w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f1 y14fe w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f2 y14fe w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f3 y14fe w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1f4 y14ff w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f5 y14ff w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f6 y14ff w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f7 y14ff w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f8 y14ff w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x1f9 y14ff w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x1fa y14ff w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x1fb y14ff w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x1fc y1500 w6e h2c\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x1fd y1501 wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1fe y1501 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1ff y1501 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x200 y1501 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x201 y1501 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x202 y1501 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x203 y1501 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x204 y1501 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1fc y1501 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e3 y1502 w9a h8\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1503 w9a h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x1fd y1503 wa h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x1fe y1503 w92 h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,504,291 </div></td><td class=\"c x1ff y1503 w6d h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,849,445 </div></td><td class=\"c x200 y1503 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1503 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1503 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1503 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1503 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1503 w6e h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,654,846 </div></td></tr><tr><td class=\"c x1e3 y1504 w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x1fd y1504 wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x1fe y1504 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x1ff y1504 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,384,182 </div></td><td class=\"c x200 y1504 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,647,901 </div></td><td class=\"c x201 y1504 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1504 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,179 </div></td><td class=\"c x203 y1504 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1504 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1504 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1505 w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x1fd y1505 wa h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x1fe y1505 w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">491,196,925 </div></td><td class=\"c x1ff y1505 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,386,678 </div></td><td class=\"c x200 y1505 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">151,672,537 </div></td><td class=\"c x201 y1505 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">93,155,962 </div></td><td class=\"c x202 y1505 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">73,980,322 </div></td><td class=\"c x203 y1505 w6b h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,105,555 </div></td><td class=\"c x204 y1505 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,895,871 </div></td><td class=\"c x1fc y1505 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1506 w9a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x1fd y1506 wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 88,016,744  </div></td><td class=\"c x1fe y1506 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 89,211,770  </div></td><td class=\"c x1ff y1506 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 43,962,451  </div></td><td class=\"c x200 y1506 w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,222,473  </div></td><td class=\"c x201 y1506 w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,133,964  </div></td><td class=\"c x202 y1506 w6e h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,009  </div></td><td class=\"c x203 y1506 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,879,873  </div></td><td class=\"c x204 y1506 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y1506 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e3 y1507 w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x1fd y1507 wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 438,403,451  </div></td><td class=\"c x1fe y1507 w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 465,380,325  </div></td><td class=\"c x1ff y1507 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 107,404,044  </div></td><td class=\"c x200 y1507 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 106,798,563  </div></td><td class=\"c x201 y1507 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 94,718,054  </div></td><td class=\"c x202 y1507 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 61,709,187  </div></td><td class=\"c x203 y1507 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 82,205,468  </div></td><td class=\"c x204 y1507 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,545,009  </div></td><td class=\"c x1fc y1507 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x1e3 y1508 w9a h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x1fd y1508 wa h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1fe y1508 w92 h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x1ff y1508 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y1508 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1508 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1508 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1508 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1508 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1508 w6e h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x1e3 y1509 w9a h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x1fd y1509 wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x1fe y1509 w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">110,146,943 </div></td><td class=\"c x1ff y1509 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y1509 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1509 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1509 w6e h12\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,489,654 </div></td><td class=\"c x203 y1509 w6b h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">77,296,225 </div></td><td class=\"c x204 y1509 w6d h12\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,361,064 </div></td><td class=\"c x1fc y1509 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y150a w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x1fd y150a wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x1fe y150a w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">43,016,661 </div></td><td class=\"c x1ff y150a w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,270,185 </div></td><td class=\"c x200 y150a w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y150a w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,171,741 </div></td><td class=\"c x202 y150a w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,660,532 </div></td><td class=\"c x203 y150a w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,914,203 </div></td><td class=\"c x204 y150a w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y150a w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y150b w9a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x1fd y150b wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">67,455</span>,<span class=\"ls2\">729</span><span class=\"ls2\"> </span> </div></td><td class=\"c x1fe y150b w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 70,<span class=\"ls2\">633</span>,<span class=\"ls2\">461</span>  </div></td><td class=\"c x1ff y150b w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,<span class=\"ls2\">709</span>,<span class=\"ls2\">895</span>  </div></td><td class=\"c x200 y150b w6e h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,<span class=\"ls2\">961</span>,<span class=\"ls2\">347</span>  </div></td><td class=\"c x201 y150b w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">9,697<span class=\"ls6\">,5</span></span>4<span class=\"ls2\">9</span><span class=\"ls2\"> </span> </div></td><td class=\"c x202 y150b w6e h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,2<span class=\"ls2\">64<span class=\"ls6\">,6</span>70</span>  </div></td><td class=\"c x203 y150b w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x204 y150b w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y150b w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x1e3 y150c w9a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x1fd y150c wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,766,698  </div></td><td class=\"c x1fe y150c w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,766,698  </div></td><td class=\"c x1ff y150c w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">1,781</span>,<span class=\"ls2\">232</span>  </div></td><td class=\"c x200 y150c w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x201 y150c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x202 y150c w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x203 y150c w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x204 y150c w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y150c w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,<span class=\"ls2\">985</span>,<span class=\"ls2\">466</span>  </div></td></tr><tr><td class=\"c x1e3 y150d w9a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x1fd y150d wa h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,288,<span class=\"ls2\">528</span>,<span class=\"ls2\">625</span><span class=\"ls2\"> </span> </div></td><td class=\"c x1fe y150d w92 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,372,<span class=\"ls2\">901</span>,<span class=\"ls2\">555</span> </div></td><td class=\"c x1ff y150d w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">30<span class=\"ls0\">7,</span>748<span class=\"ls0\">,</span>112<span class=\"ls0\"> </span></div></td><td class=\"c x200 y150d w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">289,3<span class=\"ls2\">02</span>,<span class=\"ls2\">821</span> </div></td><td class=\"c x201 y150d w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">212,877<span class=\"lsd\">,2<span class=\"ls0\">70</span></span><span class=\"lsd\"><span class=\"ls0\"> </span></span></div></td><td class=\"c x202 y150d w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">172,2<span class=\"ls2\">47<span class=\"lsd\">,5</span>53</span> </div></td><td class=\"c x203 y150d w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">321,401,324 </div></td><td class=\"c x204 y150d w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">46,801,944 </div></td><td class=\"c x1fc y150d w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,<span class=\"ls2\">522</span>,<span class=\"ls2\">531</span> </div></td></tr><tr><td class=\"c x1e3 y150e w9a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y150f w9a h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y150f wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x1fe y150f w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x1ff y150f w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,200,165) </div></td><td class=\"c x200 y150f w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,516,066) </div></td><td class=\"c x201 y150f w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y150f w6e h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(126,539) </div></td><td class=\"c x203 y150f w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y150f w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y150f w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1510 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1510 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td><td class=\"c x1fe y1510 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(223,329,153) </div></td><td class=\"c x1ff y1510 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(191,562,666) </div></td><td class=\"c x200 y1510 w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,301,521) </div></td><td class=\"c x201 y1510 w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(181,326) </div></td><td class=\"c x202 y1510 w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,652,170) </div></td><td class=\"c x203 y1510 w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,470) </div></td><td class=\"c x204 y1510 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1510 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1511 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1511 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(849,044,732) </div></td><td class=\"c x1fe y1511 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(853,877,345) </div></td><td class=\"c x1ff y1511 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(454,880,862) </div></td><td class=\"c x200 y1511 w6e h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,041,648) </div></td><td class=\"c x201 y1511 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(104,285,703) </div></td><td class=\"c x202 y1511 w6e h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(114,688,903) </div></td><td class=\"c x203 y1511 w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,980,229) </div></td><td class=\"c x204 y1511 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1511 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1512 w9a h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1512 wa h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td><td class=\"c x1fe y1512 w92 h12\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,975,356) </div></td><td class=\"c x1ff y1512 w6d h12\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,799,564) </div></td><td class=\"c x200 y1512 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1512 w6d h12\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(175,792) </div></td><td class=\"c x202 y1512 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1512 w6b h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1512 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x1fc y1512 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1513 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets <span class=\"ff5 fc4\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e3 y1514 w9a h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">held for sale<span class=\"ff5 fc4\"> </span></span></div></td><td class=\"c x1fd y1514 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (40,641,371)  </div></td><td class=\"c x1fe y1514 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (44,930,568)  </div></td><td class=\"c x1ff y1514 w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (847,266)  </div></td><td class=\"c x200 y1514 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,291,398)  </div></td><td class=\"c x201 y1514 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,437,827)  </div></td><td class=\"c x202 y1514 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (37,354,077)  </div></td><td class=\"c x203 y1514 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x204 y1514 w6d h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">- </span></div></td><td class=\"c x1fc y1514 w6e h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">                     <span class=\"ls0\">- </span></div></td></tr><tr><td class=\"c x1e3 y1515 w9a h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities <span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1515 wa h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,529,053)  </div></td><td class=\"c x1fe y1515 w92 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,686,097)  </div></td><td class=\"c x1ff y1515 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,570,462)  </div></td><td class=\"c x200 y1515 w6e h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (153,221)  </div></td><td class=\"c x201 y1515 w6d h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (408,953)  </div></td><td class=\"c x202 y1515 w6e h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (397,536)  </div></td><td class=\"c x203 y1515 w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,155,925)  </div></td><td class=\"c x204 y1515 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x1fc y1515 w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">                      <span class=\"ls0\">-  </span></div></td></tr><tr><td class=\"c x1e3 y1516 w9a h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x1fd y1516 wa h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td><td class=\"c x1fe y1516 w92 h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x1ff y1516 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x200 y1516 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x201 y1516 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x202 y1516 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x203 y1516 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x204 y1516 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x1fc y1516 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1517 w9a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x1fd y1517 wa h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,156,687,861)  </div></td><td class=\"c x1fe y1517 w92 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,173,819,668)  </div></td><td class=\"c x1ff y1517 w6d h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(667,860,985)  </div></td><td class=\"c x200 y1517 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(188,303,854)  </div></td><td class=\"c x201 y1517 w6d h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(107,489,601)  </div></td><td class=\"c x202 y1517 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(157,219,225)  </div></td><td class=\"c x203 y1517 w6b h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(25,767,624) </div></td><td class=\"c x204 y1517 w6d h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x1fc y1517 w6e h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x1e3 y1518 w9a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x1ff y1518 w6d h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(360,112,873) </div></td><td class=\"c x200 y1518 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 100,998,967  </div></td><td class=\"c x201 y1518 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 105,387,669  </div></td><td class=\"c x202 y1518 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,028,328 </div></td><td class=\"c x203 y1518 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">295,633,700 </div></td><td class=\"c x204 y1518 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,623,565 </div></td><td></td></tr><tr><td class=\"c x1e3 y1519 w9a h8\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x1ff y1519 w6d h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(360,112,873) </div></td><td class=\"c x200 y1519 w6e h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(259,113,906) </div></td><td class=\"c x201 y1519 w6d h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(153,726,237) </div></td><td class=\"c x202 y1519 w6e h8\"><div class=\"t m0 xcc hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">(138,697,909) </div></td><td class=\"c x203 y1519 w6b h8\"><div class=\"t m0 x3b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> 156,935,791  </div></td><td class=\"c x204 y1519 w6d h8\"><div class=\"t m0 x3b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\"> 176,559,356  </div></td><td></td></tr></table>Group - 31 December <span class=\"_ _1\"></span>2024<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w15e hee\" id=\"_1e73876e-a7df-43ae-9a2f-07eded39f63e\"><tr><td></td><td></td><td class=\"c x206 y151a w151 hef\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x207 y151a w152 hef\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x208 y151b w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x209 y151b w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x20a y151b w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x20b y151b w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20c y151b w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x20d y151b w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x20e y151b w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20f y151b w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x210 y151c w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x211 y151c w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x212 y151c w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x213 y151c w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x214 y151c w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x215 y151c w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x216 y151c w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x217 y151c w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x218 y151d w6b h64\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x219 y151e w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21a y151e wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21b y151e w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21c y151e w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21d y151e w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21e y151e w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21f y151e w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x220 y151e w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x218 y151e w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x221 y151f w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1520 w9c h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x219 y1520 w92 h42\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x21a y1520 wa h42\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,212,439 </div></td><td class=\"c x21b y1520 w6a h42\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,535,462 </div></td><td class=\"c x21c y1520 w6b h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1520 w6d h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1520 w6e h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1520 w6b h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1520 w6a h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1520 w6b h42\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,676,977 </div></td></tr><tr><td class=\"c x221 y1521 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x219 y1521 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21a y1521 wa h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21b y1521 w6a h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">818,015 </div></td><td class=\"c x21c y1521 w6b h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">353,351 </div></td><td class=\"c x21d y1521 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,275 </div></td><td class=\"c x21e y1521 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1521 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1521 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1521 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1522 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x219 y1522 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x21a y1522 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">295,127,546 </div></td><td class=\"c x21b y1522 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,109,688 </div></td><td class=\"c x21c y1522 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">64,468,906 </div></td><td class=\"c x21d y1522 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,745,542 </div></td><td class=\"c x21e y1522 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">55,684,685 </div></td><td class=\"c x21f y1522 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,572,065 </div></td><td class=\"c x220 y1522 w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">546,660 </div></td><td class=\"c x218 y1522 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1523 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x219 y1523 w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x21a y1523 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,958,434 </div></td><td class=\"c x21b y1523 w6a h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,200,272 </div></td><td class=\"c x21c y1523 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,063,684 </div></td><td class=\"c x21d y1523 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1523 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">980,289 </div></td><td class=\"c x21f y1523 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,714,189 </div></td><td class=\"c x220 y1523 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1523 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1524 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x219 y1524 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x21a y1524 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">452,485,607 </div></td><td class=\"c x21b y1524 w6a h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">149,388,743 </div></td><td class=\"c x21c y1524 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">99,512,653 </div></td><td class=\"c x21d y1524 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">57,178,150 </div></td><td class=\"c x21e y1524 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,647,809 </div></td><td class=\"c x21f y1524 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,661,916 </div></td><td class=\"c x220 y1524 w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,096,336 </div></td><td class=\"c x218 y1524 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1525 w9c h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x219 y1525 w92 h2e\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21a y1525 wa h2e\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21b y1525 w6a h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1525 w6b h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1525 w6d h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1525 w6e h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1525 w6b h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1525 w6a h2e\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1525 w6b h2e\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x221 y1526 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x219 y1526 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x21a y1526 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">125,587,411 </div></td><td class=\"c x21b y1526 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1526 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1526 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,564,841 </div></td><td class=\"c x21e y1526 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,313,499 </div></td><td class=\"c x21f y1526 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,209,825 </div></td><td class=\"c x220 y1526 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">61,499,246 </div></td><td class=\"c x218 y1526 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1527 w9c h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x219 y1527 w92 h8\"><div class=\"t m0 x40 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x21a y1527 wa h8\"><div class=\"t m0 x40 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">2,077,254 </div></td><td class=\"c x21b y1527 w6a h8\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">2,077,254 </div></td><td class=\"c x21c y1527 w6b h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1527 w6d h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1527 w6e h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1527 w6b h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1527 w6a h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1527 w6b h8\"><div class=\"t m0 x8a h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1528 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x219 y1528 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,804,541  </div></td><td class=\"c x21a y1528 wa h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,804,541  </div></td><td class=\"c x21b y1528 w6a h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,410,671  </div></td><td class=\"c x21c y1528 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1528 w6d h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1528 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1528 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1528 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1528 w6b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,393,870  </div></td></tr><tr><td class=\"c x221 y1529 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x219 y1529 w92 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,077,926,263  </div></td><td class=\"c x21a y1529 wa h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,128,676,323  </div></td><td class=\"c x21b y1529 w6a h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 384,540,105  </div></td><td class=\"c x21c y1529 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 168,398,594  </div></td><td class=\"c x21d y1529 w6d h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 142,781,808  </div></td><td class=\"c x21e y1529 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 126,626,282  </div></td><td class=\"c x21f y1529 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 210,157,995  </div></td><td class=\"c x220 y1529 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 71,142,242  </div></td><td class=\"c x218 y1529 w6b h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,029,297  </div></td></tr><tr><td class=\"c x221 y152a w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y152b w9c h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x219 y152b w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x21a y152b wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x21b y152b w6a h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(572,635) </div></td><td class=\"c x21c y152b w6b h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(319,787) </div></td><td class=\"c x21d y152b w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(216,924) </div></td><td class=\"c x21e y152b w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y152b w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y152b w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152b w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152c w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x219 y152c w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td><td class=\"c x21a y152c wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(244,364,400) </div></td><td class=\"c x21b y152c w6a h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(181,695,974) </div></td><td class=\"c x21c y152c w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,794,611) </div></td><td class=\"c x21d y152c w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,767,275) </div></td><td class=\"c x21e y152c w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(23,474,999) </div></td><td class=\"c x21f y152c w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,541) </div></td><td class=\"c x220 y152c w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152c w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152d w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x219 y152d w92 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,118,749) </div></td><td class=\"c x21a y152d wa h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(683,122,975) </div></td><td class=\"c x21b y152d w6a h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(382,133,856) </div></td><td class=\"c x21c y152d w6b h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,234,488) </div></td><td class=\"c x21d y152d w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(61,750,961) </div></td><td class=\"c x21e y152d w6e h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28,631,820) </div></td><td class=\"c x21f y152d w6b h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,371,850) </div></td><td class=\"c x220 y152d w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152d w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152e w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x219 y152e w92 h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,851,701) </div></td><td class=\"c x21a y152e wa h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,992,195) </div></td><td class=\"c x21b y152e w6a h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,340,911) </div></td><td class=\"c x21c y152e w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,328,407) </div></td><td class=\"c x21d y152e w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,322,877) </div></td><td class=\"c x21e y152e w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y152e w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y152e w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y152e w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y152f w9c h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities  </div></td><td class=\"c x219 y152f w92 h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (6,059,185)  </div></td><td class=\"c x21a y152f wa h8\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (6,344,367)  </div></td><td class=\"c x21b y152f w6a h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,207,281)  </div></td><td class=\"c x21c y152f w6b h8\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (107,309)  </div></td><td class=\"c x21d y152f w6d h8\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (445,275)  </div></td><td class=\"c x21e y152f w6e h8\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (429,833)  </div></td><td class=\"c x21f y152f w6b h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,154,669)  </div></td><td class=\"c x220 y152f w6a h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y152f w6b h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1530 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x219 y1530 w92 h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (943,332,312)  </div></td><td class=\"c x21a y1530 wa h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (950,933,283)  </div></td><td class=\"c x21b y1530 w6a h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (572,950,657)  </div></td><td class=\"c x21c y1530 w6b h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (221,784,602)  </div></td><td class=\"c x21d y1530 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (77,503,312)  </div></td><td class=\"c x21e y1530 w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (52,536,652)  </div></td><td class=\"c x21f y1530 w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (26,158,060)  </div></td><td class=\"c x220 y1530 w6a h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1530 w6b h6\"><div class=\"t m0 x8a hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1531 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1531 w6a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (188,410,552) </div></td><td class=\"c x21c y1531 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (53,386,008) </div></td><td class=\"c x21d y1531 w6d h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 65,278,496  </div></td><td class=\"c x21e y1531 w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,089,630  </div></td><td class=\"c x21f y1531 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 183,999,935  </div></td><td class=\"c x220 y1531 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 71,142,242  </div></td><td></td></tr><tr><td class=\"c x221 y1532 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1532 w6a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (188,410,552) </div></td><td class=\"c x21c y1532 w6b h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (241,796,560) </div></td><td class=\"c x21d y1532 w6d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (176,518,064) </div></td><td class=\"c x21e y1532 w6e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (102,428,434) </div></td><td class=\"c x21f y1532 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 81,571,501  </div></td><td class=\"c x220 y1532 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 152,713,743  </div></td><td></td></tr></table>Bank - 31 December <span class=\"_ _1\"></span>2025<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w15f hf0\" id=\"_1b7b2381-1a1e-4700-aca8-3a9dc2c6a01c\"><tr><td></td><td></td><td class=\"c x206 y1533 w151 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x207 y1533 w152 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x208 y1534 w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x209 y1534 w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x20a y1534 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x20b y1534 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20c y1534 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x20d y1534 w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x20e y1534 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20f y1534 w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x210 y1535 w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x211 y1535 w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x212 y1535 w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x213 y1535 w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x214 y1535 w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x215 y1535 w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x216 y1535 w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x217 y1535 w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x218 y1536 w6b h64\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x219 y1537 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21a y1537 wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21b y1537 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21c y1537 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21d y1537 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21e y1537 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21f y1537 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x220 y1537 w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x218 y1537 w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x221 y1538 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1539 w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x219 y1539 w92 h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x21a y1539 wa h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,479,<span class=\"ls2\">146</span> </div></td><td class=\"c x21b y1539 w6a h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,824,300 </div></td><td class=\"c x21c y1539 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1539 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1539 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1539 w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1539 w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1539 w6b h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,654,846 </div></td></tr><tr><td class=\"c x221 y153a w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management </div></td><td class=\"c x219 y153a w92 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x21a y153a wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,<span class=\"ls2\">341</span> </div></td><td class=\"c x21b y153a w6a h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,385,261 </div></td><td class=\"c x21c y153a w6b h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,647,901 </div></td><td class=\"c x21d y153a w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y153a w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,179 </div></td><td class=\"c x21f y153a w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y153a w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y153a w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y153b w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x219 y153b w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 81,847,983  </div></td><td class=\"c x21a y153b wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 83,033,064  </div></td><td class=\"c x21b y153b w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,796,754  </div></td><td class=\"c x21c y153b w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 24,222,473  </div></td><td class=\"c x21d y153b w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,133,964  </div></td><td class=\"c x21e y153b w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y153b w6b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,879,873  </div></td><td class=\"c x220 y153b w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y153b w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y153c w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x219 y153c w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 638,590,462  </div></td><td class=\"c x21a y153c wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 695,048,942  </div></td><td class=\"c x21b y153c w6a h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 191,275,824  </div></td><td class=\"c x21c y153c w6b h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 124,334,132  </div></td><td class=\"c x21d y153c w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 91,827,747  </div></td><td class=\"c x21e y153c w6e h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,864,466  </div></td><td class=\"c x21f y153c w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 93,960,415  </div></td><td class=\"c x220 y153c w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 72,786,358  </div></td><td class=\"c x218 y153c w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y153d w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\"> profit or loss </span></div></td><td class=\"c x219 y153d w92 h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x21a y153d wa h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x21b y153d w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y153d w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y153d w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y153d w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y153d w6b h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y153d w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y153d w6b h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x221 y153e w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x219 y153e w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x21a y153e wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">110,146,943 </div></td><td class=\"c x21b y153e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y153e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y153e w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y153e w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,489,654 </div></td><td class=\"c x21f y153e w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">77,296,225 </div></td><td class=\"c x220 y153e w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,361,064 </div></td><td class=\"c x218 y153e w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y153f w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x219 y153f w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x21a y153f wa h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">143,832,134 </div></td><td class=\"c x21b y153f w6a h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,440,244 </div></td><td class=\"c x21c y153f w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y153f w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,511,858 </div></td><td class=\"c x21e y153f w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">109,965,829 </div></td><td class=\"c x21f y153f w6b h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,914,203 </div></td><td class=\"c x220 y153f w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y153f w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1540 w9c h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x219 y1540 w92 h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,310,343  </div></td><td class=\"c x21a y1540 wa h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,310,343  </div></td><td class=\"c x21b y1540 w6a h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,324,877 </div></td><td class=\"c x21c y1540 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1540 w6d h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1540 w6e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1540 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1540 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1540 w6b h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,985,466 </div></td></tr><tr><td class=\"c x221 y1541 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x219 y1541 w92 h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,066,987,717  </div></td><td class=\"c x21a y1541 wa h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,135,896,132  </div></td><td class=\"c x21b y1541 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">31</span>8,<span class=\"ls2\">047<span class=\"lsd\">,2</span></span>6<span class=\"ls2\">0</span><span class=\"ls2\"> </span> </div></td><td class=\"c x21c y1541 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 150,204,506  </div></td><td class=\"c x21d y1541 w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 109,473,569  </div></td><td class=\"c x21e y1541 w6e h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 234,450,128  </div></td><td class=\"c x21f y1541 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 199,050,716  </div></td><td class=\"c x220 y1541 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 102,147,422  </div></td><td class=\"c x218 y1541 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">22</span>,<span class=\"ls2\">522</span>,<span class=\"ls2\">531</span> </div></td></tr><tr><td class=\"c x221 y1542 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1543 w9c h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x219 y1543 w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x21a y1543 wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,895) </div></td><td class=\"c x21b y1543 w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,202,290) </div></td><td class=\"c x21c y1543 w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,516,066) </div></td><td class=\"c x21d y1543 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1543 w6e h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(126,5<span class=\"ls2\">39</span>) </div></td><td class=\"c x21f y1543 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1543 w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1543 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1544 w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x219 y1544 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td><td class=\"c x21a y1544 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(161,035,<span class=\"ls2\">81</span>7) </div></td><td class=\"c x21b y1544 w6a h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(133,084,516) </div></td><td class=\"c x21c y1544 w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,207,506) </div></td><td class=\"c x21d y1544 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1544 w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,112,<span class=\"ls2\">32</span>5) </div></td><td class=\"c x21f y1544 w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,470) </div></td><td class=\"c x220 y1544 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1544 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1545 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x219 y1545 w92 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(852,545,809) </div></td><td class=\"c x21a y1545 wa h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(857,383,<span class=\"ls2\">424</span>) </div></td><td class=\"c x21b y1545 w6a h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(458,137,769) </div></td><td class=\"c x21c y1545 w6b h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(164,101,632) </div></td><td class=\"c x21d y1545 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(104,285,703) </div></td><td class=\"c x21e y1545 w6e h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(114,847,532) </div></td><td class=\"c x21f y1545 w6b h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,010,788) </div></td><td class=\"c x220 y1545 w6a h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y1545 w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1546 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities  </div></td><td class=\"c x219 y1546 w92 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (9,672,993)  </div></td><td class=\"c x21a y1546 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (10,461,219)  </div></td><td class=\"c x21b y1546 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,015,107)  </div></td><td class=\"c x21c y1546 w6b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,341)  </div></td><td class=\"c x21d y1546 w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (245,095)  </div></td><td class=\"c x21e y1546 w6e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (886,644)  </div></td><td class=\"c x21f y1546 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,499,700)  </div></td><td class=\"c x220 y1546 w6a h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (812,332)  </div></td><td class=\"c x218 y1546 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1547 w9c h8\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x219 y1547 w92 h8\"><div class=\"t m0 xb1 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td><td class=\"c x21a y1547 wa h8\"><div class=\"t m0 xb1 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x21b y1547 w6a h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1547 w6b h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21d y1547 w6d h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21e y1547 w6e h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21f y1547 w6b h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x220 y1547 w6a h8\"><div class=\"t m0 x42 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(27,178,379) </div></td><td class=\"c x218 y1547 w6b h8\"><div class=\"t m0 x8a h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1548 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x219 y1548 w92 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,046,216,313<span class=\"ls56\">) </span> </div></td><td class=\"c x21a y1548 wa h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,058,903,734) </div></td><td class=\"c x21b y1548 w6a h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(593,439,682)  </div></td><td class=\"c x21c y1548 w6b h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (180,827,545)  </div></td><td class=\"c x21d y1548 w6d h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (104,530,798)  </div></td><td class=\"c x21e y1548 w6e h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (119,973,040)  </div></td><td class=\"c x21f y1548 w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (32,141,958) </div></td><td class=\"c x220 y1548 w6a h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (27,990,711)  </div></td><td class=\"c x218 y1548 w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">                     <span class=\"ls0\">-  </span></div></td></tr><tr><td class=\"c x221 y1549 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1549 w6a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (275,392<span class=\"lsd\">,4</span>2<span class=\"ls57\">2</span><span class=\"ls57\">)</span> </div></td><td class=\"c x21c y1549 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (30,623,039) </div></td><td class=\"c x21d y1549 w6d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,942,771  </div></td><td class=\"c x21e y1549 w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 114,477,088  </div></td><td class=\"c x21f y1549 w6b h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 166,908,758  </div></td><td class=\"c x220 y1549 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 74,156,711  </div></td><td></td></tr><tr><td class=\"c x221 y154a w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x21b y154a w6a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (<span class=\"ls2\"></span><span class=\"ls2\">27</span>5,392<span class=\"lsd\">,4</span>22) </div></td><td class=\"c x21c y154a w6b h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (306,015<span class=\"lsd\">,4</span>6<span class=\"ls57\">1</span><span class=\"ls57\">)</span> </div></td><td class=\"c x21d y154a w6d h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (301,072,<span class=\"ls2\">69<span class=\"ls57\">0</span></span><span class=\"ls2\"><span class=\"ls57\">)</span></span> </div></td><td class=\"c x21e y154a w6e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (186,595<span class=\"lsd\">,6</span>0<span class=\"ls57\">2</span><span class=\"ls57\">)</span> </div></td><td class=\"c x21f y154a w6b h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls56\">(</span><span class=\"ls56\">1</span>9,686<span class=\"lsd\">,8</span>4<span class=\"ls2\">4</span><span class=\"ls2\">)</span> </div></td><td class=\"c x220 y154a w6a h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 54,469<span class=\"lsd\">,8</span>6<span class=\"ls2\">7</span><span class=\"ls2\"> </span> </div></td><td></td></tr></table>Bank - 31 December <span class=\"_ _1\"></span>2024<span class=\"ff1 fs0 fc0\"> </span>The gross nominal <span class=\"_ _2\"></span>inflow/outflow for financial assets <span class=\"_ _2\"></span>and financial liabilities re<span class=\"_ _2\"></span>present undiscounted cash flows <span class=\"_ _2\"></span>based on th<span class=\"_ _2\"></span>e c<span class=\"_ _2\"></span>arrying amount and i<span class=\"_ _2\"></span>nclude the est<span class=\"_ _2\"></span>imated interest payments. The <span class=\"_ _2\"></span>time buckets in th<span class=\"_ _2\"></span>e above tables are representative of this gross nominal inflow/outflow based on the residual contractual maturities.  <table class=\"s w15f hf2\" id=\"_a9f258d3-3cf6-4059-bb5f-b161374b0df3\"><tr><td></td><td></td><td class=\"c x206 y154b w151 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Gross nominal<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td class=\"c x207 y154b w152 hf1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x208 y154c w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td><td class=\"c x209 y154c w154 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inflow/<span class=\"_ _6b\"> </span></div></td><td class=\"c x20a y154c w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x20b y154c w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20c y154c w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x20d y154c w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td class=\"c x20e y154c w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x20f y154c w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x210 y154d w128 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x211 y154d w158 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">(outflow)<span class=\"_ _6b\"> </span></div></td><td class=\"c x212 y154d w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x213 y154d w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x214 y154d w15a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x215 y154d w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x216 y154d w15c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls54 ws0\">&amp; <span class=\"ls0\">5 years<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x217 y154d w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x218 y154e w6b h64\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No maturity </div></td></tr><tr><td></td><td class=\"c x219 y154f w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21a y154f wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21b y154f w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21c y154f w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21d y154f w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21e y154f w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x21f y154f w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x220 y154f w6a h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x218 y154f w6b h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x221 y1550 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y1551 w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash </span></div></td><td class=\"c x219 y1551 w92 h11\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 134,179,290  </div></td><td class=\"c x21a y1551 wa h11\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,199,512 </div></td><td class=\"c x21b y1551 w6a h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,535,462 </div></td><td class=\"c x21c y1551 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21d y1551 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21e y1551 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21f y1551 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1551 w6a h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1551 w6b h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,664,050 </div></td></tr><tr><td class=\"c x221 y1552 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management </div></td><td class=\"c x219 y1552 w92 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21a y1552 wa h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x21b y1552 w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">818,015 </div></td><td class=\"c x21c y1552 w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">353,351 </div></td><td class=\"c x21d y1552 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,275     </div></td><td class=\"c x21e y1552 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21f y1552 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1552 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1552 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1553 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x219 y1553 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 90,098,124  </div></td><td class=\"c x21a y1553 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 90,590,259  </div></td><td class=\"c x21b y1553 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,845,879  </div></td><td class=\"c x21c y1553 w6b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,063,684  </div></td><td class=\"c x21d y1553 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1553 w6e h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 966,507  </div></td><td class=\"c x21f y1553 w6b h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,714,189    </div></td><td class=\"c x220 y1553 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y1553 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1554 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x219 y1554 w92 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 517,783,911  </div></td><td class=\"c x21a y1554 wa h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 579,416,217  </div></td><td class=\"c x21b y1554 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 56,911,771  </div></td><td class=\"c x21c y1554 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 86,995,842  </div></td><td class=\"c x21d y1554 w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 247,061,871  </div></td><td class=\"c x21e y1554 w6e h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,102,821  </div></td><td class=\"c x21f y1554 w6b h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 95,908,805  </div></td><td class=\"c x220 y1554 w6a h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,435,107  </div></td><td class=\"c x218 y1554 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1555 w9c h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x219 y1555 w92 h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21a y1555 wa h11\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x21b y1555 w6a h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x21c y1555 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1555 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1555 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1555 w6b h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1555 w6a h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1555 w6b h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x221 y1556 w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through OCI </div></td><td class=\"c x219 y1556 w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x21a y1556 wa h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">125,587,411 </div></td><td class=\"c x21b y1556 w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21c y1556 w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1556 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,564,841 </div></td><td class=\"c x21e y1556 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,313,499 </div></td><td class=\"c x21f y1556 w6b h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,209,825 </div></td><td class=\"c x220 y1556 w6a h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">61,499,246 </div></td><td class=\"c x218 y1556 w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y1557 w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x219 y1557 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x21a y1557 wa h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,077,254  </div></td><td class=\"c x21b y1557 w6a h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,077,254  </div></td><td class=\"c x21c y1557 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1557 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1557 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1557 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1557 w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1557 w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1558 w9c h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x219 y1558 w92 h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,603,179  </div></td><td class=\"c x21a y1558 wa h12\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,603,179  </div></td><td class=\"c x21b y1558 w6a h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,209,309  </div></td><td class=\"c x21c y1558 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21d y1558 w6d h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21e y1558 w6e h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x21f y1558 w6b h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y1558 w6a h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y1558 w6b h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,393,870  </div></td></tr><tr><td class=\"c x221 y1559 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x219 y1559 w92 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 886,426,596  </div></td><td class=\"c x21a y1559 wa h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 953,896,923  </div></td><td class=\"c x21b y1559 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 266,397,690  </div></td><td class=\"c x21c y1559 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 91,412,877  </div></td><td class=\"c x21d y1559 w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 259,919,987  </div></td><td class=\"c x21e y1559 w6e h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 40,382,827  </div></td><td class=\"c x21f y1559 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 139,832,819  </div></td><td class=\"c x220 y1559 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 130,934,353  </div></td><td class=\"c x218 y1559 w6b h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,016,370  </div></td></tr><tr><td class=\"c x221 y155a w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x221 y155b w9c h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x219 y155b w92 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,165,387)  </div></td><td class=\"c x21a y155b wa h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,165,387)  </div></td><td class=\"c x21b y155b w6a h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (628,676)  </div></td><td class=\"c x21c y155b w6b h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (319,787)  </div></td><td class=\"c x21d y155b w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (216,924)    </div></td><td class=\"c x21e y155b w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x21f y155b w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x220 y155b w6a h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x218 y155b w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y155c w9c h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x219 y155c w92 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (168,729,126)  </div></td><td class=\"c x21a y155c wa h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (168,839,409)  </div></td><td class=\"c x21b y155c w6a h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (154,933,608)  </div></td><td class=\"c x21c y155c w6b h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (368,222)  </div></td><td class=\"c x21d y155c w6d h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (289,376)  </div></td><td class=\"c x21e y155c w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,616,662)  </div></td><td class=\"c x21f y155c w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,631,541)    </div></td><td class=\"c x220 y155c w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y155c w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x221 y155d w9c h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x219 y155d w92 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (679,691,057)  </div></td><td class=\"c x21a y155d wa h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (683,700,956)  </div></td><td class=\"c x21b y155d w6a h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (382,564,210)  </div></td><td class=\"c x21c y155d w6b h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (195,280,979)  </div></td><td class=\"c x21d y155d w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (61,852,097)  </div></td><td class=\"c x21e y155d w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (28,631,820)  </div></td><td class=\"c x21f y155d w6b h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (15,371,850)  </div></td><td class=\"c x220 y155d w6a h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x218 y155d w6b h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y155e w9c h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities  </div></td><td class=\"c x219 y155e w92 h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,248,313)  </div></td><td class=\"c x21a y155e wa h6\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,274,097)  </div></td><td class=\"c x21b y155e w6a h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (704,405)  </div></td><td class=\"c x21c y155e w6b h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,069)  </div></td><td class=\"c x21d y155e w6d h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (224,760)  </div></td><td class=\"c x21e y155e w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21,707)  </div></td><td class=\"c x21f y155e w6b h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (321,156)  </div></td><td class=\"c x220 y155e w6a h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x218 y155e w6b h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y155f w9c h8\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x219 y155f w92 h8\"><div class=\"t m0 x20 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (850,833,<span class=\"ls2\">88</span>3)  </div></td><td class=\"c x21a y155f wa h8\"><div class=\"t m0 x20 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (854,979,849)  </div></td><td class=\"c x21b y155f w6a h8\"><div class=\"t m0 x41 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (538,830,899)  </div></td><td class=\"c x21c y155f w6b h8\"><div class=\"t m0 x41 hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (195,971,057)  </div></td><td class=\"c x21d y155f w6d h8\"><div class=\"t m0 xcb hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (62,583,157)  </div></td><td class=\"c x21e y155f w6e h8\"><div class=\"t m0 xcb hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (33,270,189)  </div></td><td class=\"c x21f y155f w6b h8\"><div class=\"t m0 xcb hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> (24,324,547)  </div></td><td class=\"c x220 y155f w6a h8\"><div class=\"t m0 x8a hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x218 y155f w6b h8\"><div class=\"t m0 x9f hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x221 y1560 w9c h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1560 w6a h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (272,433,209) </div></td><td class=\"c x21c y1560 w6b h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (104,558,180) </div></td><td class=\"c x21d y1560 w6d h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 197,336,830  </div></td><td class=\"c x21e y1560 w6e h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,112,638  </div></td><td class=\"c x21f y1560 w6b h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 115,508,272  </div></td><td class=\"c x220 y1560 w6a h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 130,934,353  </div></td><td></td></tr><tr><td class=\"c x221 y1561 w9c h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative liquidity gap </div></td><td></td><td></td><td class=\"c x21b y1561 w6a h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (272,433,209) </div></td><td class=\"c x21c y1561 w6b h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (376,991,389) </div></td><td class=\"c x21d y1561 w6d h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (179,654,559) </div></td><td class=\"c x21e y1561 w6e h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (172,541,921) </div></td><td class=\"c x21f y1561 w6b h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (57,033,649) </div></td><td class=\"c x220 y1561 w6a h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 73,900,704  </div></td><td></td></tr></table>The fo<span class=\"_ _2\"></span>llowing amounts <span class=\"_ _2\"></span>are <span class=\"ls7\">re<span class=\"_ _2\"></span></span>presentative of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>gross nominal <span class=\"_ _2\"></span>inflows/outflows <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the fo<span class=\"_ _2\"></span>reign<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>derivative liabilities <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>fo<span class=\"_ _6b\"> </span>risk <span class=\"_ _2\"></span>management at <span class=\"_ _4\"></span>Group l<span class=\"_ _2\"></span>evel <span class=\"_ _2\"></span>and fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>derivative <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>risk ma<span class=\"_ _2\"></span>nagement at <span class=\"_ _2\"></span>B<span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>level<span class=\"ff3\">.  In  the  tables  below,  the  inflows  are  representative  of  the  \u2018buy\u2019  leg  of  the  derivative  transaction  while  the  outflows <span class=\"_ _6\"> </span>ar<span class=\"_ _6b\"> </span></span>representative of the \u2019sell\u2019 leg<span class=\"_ _1\"></span> of the derivative transaction<span class=\"ff1\">:<span class=\"_ _6b\"> </span></span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w160 hf3\" id=\"_c971cc46-0035-4e72-ad98-b730b5d71af7\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1562 w152 hf4\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1563 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1563 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1563 w152 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1563 w156 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1563 w153 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y1564 w159 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y1564 w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y1564 w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y1564 w15b hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y1565 w6d h67\"><div class=\"t m0 x76 h2 y42f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y248 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y1564 w12a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y1566 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y1566 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y1566 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y1566 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y1566 w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y1566 w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1567 w9e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1568 w9e h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y1568 w6e h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,751,715 </div></td><td class=\"c x16f y1568 w6d h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,822,352 </div></td><td class=\"c x22f y1568 w6d h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,000,000 </div></td><td class=\"c x230 y1568 w6e h8\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,354,400 </div></td><td class=\"c x22c y1568 w6d h8\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,928,467 </div></td><td></td></tr><tr><td class=\"c x16e y1569 w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y1569 w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,769,627) </div></td><td class=\"c x16f y1569 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(55,000,000) </div></td><td class=\"c x22f y1569 w6d h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,079,767) </div></td><td class=\"c x230 y1569 w6e h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,712,145) </div></td><td class=\"c x22c y1569 w6d h6\"><div class=\"t m0 x32 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(122,561,539) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y156a w6e h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,912) </div></td><td class=\"c x16f y156a w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (177,648) </div></td><td class=\"c x22f y156a w6d h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(79,767) </div></td><td class=\"c x230 y156a w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,357,745) </div></td><td class=\"c x22c y156a w6d h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">2,</span>633,072) </div></td><td class=\"c x231 y156a w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr></table><table class=\"s w160 hf5\" id=\"_bc20b33f-ba5f-43e6-b166-9e86e1607378\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1562 w152 hf6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1563 w155 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1563 w152 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1563 w152 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1563 w156 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1563 w153 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y156b w159 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y156b w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y156b w15a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y156b w15b hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y156c w6d h27\"><div class=\"t m0 x76 h2 y3ad ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y38f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y156b w12a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y156d w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y156d w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y156d w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y156d w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y156d w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y156d w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y156e w9e h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y156f w9e h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y156f w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">62,584,964 </div></td><td class=\"c x16f y156f w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,259,115 </div></td><td class=\"c x22f y156f w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,748,022 </div></td><td class=\"c x230 y156f w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,922,922 </div></td><td class=\"c x22c y156f w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">93,515,023 </div></td><td></td></tr><tr><td class=\"c x16e y1570 w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y1570 w6e h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(63,026,888) </div></td><td class=\"c x16f y1570 w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,366,750) </div></td><td class=\"c x22f y1570 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,316,023) </div></td><td class=\"c x230 y1570 w6e h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,000,000) </div></td><td class=\"c x22c y1570 w6d h6\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(94,709,661) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y1571 w6e h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(441,924) </div></td><td class=\"c x16f y1571 w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (107,635) </div></td><td class=\"c x22f y1571 w6d h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(568,001) </div></td><td class=\"c x230 y1571 w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (77,078) </div></td><td class=\"c x22c y1571 w6d h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,194,638) </div></td><td class=\"c x231 y1571 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr></table><table class=\"s w160 hf7\" id=\"_c1d6507e-8ca4-496f-89bd-74005bf41787\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1572 w152 hf8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1573 w155 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1573 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1573 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1573 w156 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1573 w153 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y1574 w159 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y1574 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y1574 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y1574 w15b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y1575 w6d h68\"><div class=\"t m0 x76 h2 y3ad ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y38f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y1574 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y1576 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y1576 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y1576 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y1576 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y1576 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y1576 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1577 w9e h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1578 w9e h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y1578 w6e h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,751,715  </div></td><td class=\"c x16f y1578 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,828,<span class=\"ls2\">528</span>  </div></td><td class=\"c x22f y1578 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,000,000  </div></td><td class=\"c x230 y1578 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,354,400  </div></td><td class=\"c x22c y1578 w6d h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,934,<span class=\"ls2\">64</span>3  </div></td><td></td></tr><tr><td class=\"c x16e y1579 w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y1579 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,769,627) </div></td><td class=\"c x16f y1579 w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (55,008,303) </div></td><td class=\"c x22f y1579 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,079,767) </div></td><td class=\"c x230 y1579 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (56,712,145) </div></td><td class=\"c x22c y1579 w6d h6\"><div class=\"t m0 x41 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (122,569,842) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y157a w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (<span class=\"ls2\"></span><span class=\"ls2\">17,91</span>2) </div></td><td class=\"c x16f y157a w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (<span class=\"ls2\"></span><span class=\"ls2\">179,77</span>5) </div></td><td class=\"c x22f y157a w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (79,767) </div></td><td class=\"c x230 y157a w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,357,745) </div></td><td class=\"c x22c y157a w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,635,<span class=\"ls2\">19</span>9) </div></td><td class=\"c x231 y157a w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td></tr></table><table class=\"s w160 hf5\" id=\"_e0e3559f-b2b4-4270-a3b5-61da42f86d5b\"><tr><td></td><td></td><td></td><td></td><td class=\"c x222 y1562 w152 hf9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 6<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x223 y1563 w155 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x224 y1563 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 1<span class=\"_ _6b\"> </span></div></td><td class=\"c x225 y1563 w152 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Between 3<span class=\"_ _6b\"> </span></div></td><td class=\"c x226 y1563 w156 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">months<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x227 y1563 w153 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x228 y1564 w159 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x229 y1564 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22a y1564 w15a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x22b y1564 w15b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year</div></td><td class=\"c x22c y157b w6d h2c\"><div class=\"t m0 x76 h2 y42f ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x76 h2 y248 ff1 fs0 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td class=\"c x22d y1564 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x22e y157c w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x16f y157c w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22f y157c w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y157c w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y157c w6d h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y157c w6e h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y157d w9e h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Derivatives<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y157e w9e h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Inflows </div></td><td class=\"c x22e y157e w6e h8\"><div class=\"t m0 x25 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">62,584,964  </div></td><td class=\"c x16f y157e w6d h8\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">8,290,380  </div></td><td class=\"c x22f y157e w6d h8\"><div class=\"t m0 x25 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">16,748,022  </div></td><td class=\"c x230 y157e w6e h8\"><div class=\"t m0 xb1 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">5,922,922  </div></td><td class=\"c x22c y157e w6d h8\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">93,546,288  </div></td><td></td></tr><tr><td class=\"c x16e y157f w9e h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Outflows </div></td><td class=\"c x22e y157f w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (63,026,888) </div></td><td class=\"c x16f y157f w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,454,056) </div></td><td class=\"c x22f y157f w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (17,316,023) </div></td><td class=\"c x230 y157f w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,000,000) </div></td><td class=\"c x22c y157f w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (94,796,967) </div></td><td></td></tr><tr><td></td><td class=\"c x22e y1580 w6e h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (441,924) </div></td><td class=\"c x16f y1580 w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (163,676) </div></td><td class=\"c x22f y1580 w6d h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (568,001) </div></td><td class=\"c x230 y1580 w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (77,078) </div></td><td class=\"c x22c y1580 w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,250,679) </div></td><td class=\"c x231 y1580 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "Management of liquidity risk<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> Liquidity risk <span class=\"_ _1\"></span>is managed by <span class=\"_ _1\"></span>maintaining significant levels of <span class=\"_ _1\"></span>liquid funds, and b<span class=\"_ _1\"></span>y identifying and monitoring <span class=\"_ _1\"></span>changes in funding required<span class=\"_ _6b\"> </span> to meet business goals driven by Management.<span class=\"_ _6b\"> </span> The Group\u2019s <span class=\"_ _2\"></span>ALCO <span class=\"_ _2\"></span>is responsible <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>establishing appropriate a<span class=\"_ _2\"></span>sset and <span class=\"_ _2\"></span>liability management <span class=\"_ _2\"></span>policies, mo<span class=\"_ _2\"></span>nitorin<span class=\"_ _1\"></span>g t<span class=\"_ _2\"></span>heir applic<span class=\"_ _2\"></span><span class=\"ff1\">atio<span class=\"_ _2\"></span>n and<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>reviewing fin<span class=\"_ _1\"></span>ancial information on the basis of <span class=\"_ _1\"></span>which investment and <span class=\"_ _1\"></span>funding decisions are take<span class=\"_ _1\"></span>n. The daily <span class=\"_ _1\"></span>application o<span class=\"_ _2\"></span>f the asset and<span class=\"_ _6b\"> </span> liability management policies rests with the Treasury unit of the Group.<span class=\"_ _6b\"> </span> The <span class=\"_ _7\"></span>Group\u2019s <span class=\"_ _1\"></span>approach <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>managi<span class=\"_ _2\"></span>ng <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>ensure, <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>far as <span class=\"_ _1\"></span>possible, <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>it <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _7\"></span>always <span class=\"_ _1\"></span>have <span class=\"_ _1\"></span>sufficient <span class=\"_ _7\"></span>liquidity to<span class=\"ff1\"> me<span class=\"_ _1\"></span>et <span class=\"_ _7\"></span>its liabilities<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>when <span class=\"_ _5\"> </span>due,  u<span class=\"_ _1\"></span>nder  both <span class=\"_ _9\"> </span>normal  and  s<span class=\"_ _1\"></span>tressed <span class=\"_ _5\"> </span>conditions,  without <span class=\"_ _5\"> </span>incurring <span class=\"_ _5\"> </span>unacceptable <span class=\"_ _5\"> </span>losses  or <span class=\"_ _5\"> </span>risking <span class=\"_ _5\"> </span>damage  <span class=\"ff3\">to  the  G<span class=\"_ _1\"></span>roup\u2019s<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>reputation.  The <span class=\"_ _1\"></span>Treasury u<span class=\"_ _1\"></span>nit <span class=\"_ _1\"></span>receives <span class=\"_ _1\"></span>information from <span class=\"_ _1\"></span>other <span class=\"_ _7\"></span>business units <span class=\"_ _1\"></span>regarding <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>liquidity <span class=\"_ _1\"></span>profile of <span class=\"_ _7\"></span>their financial <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d liabilities <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span> details <span class=\"_ _1\"></span>of othe<span class=\"_ _1\"></span>r <span class=\"_ _1\"></span>projected <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>ws <span class=\"_ _1\"></span>arising <span class=\"_ _7\"></span>from projected fu<span class=\"_ _1\"></span>ture bus<span class=\"_ _1\"></span>iness. The <span class=\"_ _7\"></span>Treasury unit <span class=\"_ _7\"></span>then maintains <span class=\"_ _1\"></span>a portfolio of <span class=\"_ _1\"></span>liquid<span class=\"_ _1\"></span> assets<span class=\"_ _1\"></span>,<span class=\"_ _6b\"> </span> largely made up <span class=\"_ _2\"></span>of high-quality li<span class=\"_ _2\"></span>quid<span class=\"_ _1\"></span> inve<span class=\"_ _2\"></span>stment securities, loans and <span class=\"_ _2\"></span>advances to banks <span class=\"_ _2\"></span>and other inter<span class=\"_ _2\"></span>-bank facilities, to <span class=\"_ _2\"></span>ensure that<span class=\"_ _6b\"> </span> sufficient <span class=\"_ _2\"></span>liquidity <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>maintained. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>liquidity <span class=\"_ _2\"></span>requirements <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>business <span class=\"_ _2\"></span>units <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>subsi<span class=\"_ _2\"></span>diaries <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>met <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>short-term <span class=\"_ _4\"></span>loans <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span> Treasury to cover any short-term fluctuations and longer-term funding to address any structural liquidity require<span class=\"_ _1\"></span>ments.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> When an <span class=\"_ _2\"></span>operating subsidiary is <span class=\"_ _2\"></span>subject to <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>liquidity limit imposed <span class=\"_ _2\"></span>by its <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>regulator, the subsidiary is <span class=\"_ _2\"></span>responsible fo<span class=\"_ _4\"></span>r managing <span class=\"_ _2\"></span>its<span class=\"_ _6b\"> </span> overall <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>within <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>regulat<span class=\"_ _2\"></span>ory <span class=\"_ _7\"></span>limit <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>coo<span class=\"_ _2\"></span>rdination <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>Treasury. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>reasury <span class=\"_ _7\"></span>monitors <span class=\"_ _1\"></span>compliance <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>all operating <span class=\"_ _1\"></span>subsidiaries <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ith<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> local regulatory limits on a daily basis.  The <span class=\"_ _4\"></span>daily <span class=\"_ _8\"></span>liquidity <span class=\"_ _8\"></span>position <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>nitored, <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>regular <span class=\"_ _4\"></span>l<span class=\"_ _2\"></span>iquidity <span class=\"_ _4\"></span>stress <span class=\"_ _8\"></span>testing <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>conducted <span class=\"_ _4\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>variety <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>scenarios <span class=\"_ _8\"></span>cov<span class=\"_ _4\"></span>ering <span class=\"_ _4\"></span>both<span class=\"_ _6b\"> </span> normal <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>more <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>evere <span class=\"_ _3c\"></span>mark<span class=\"_ _2\"></span>et <span class=\"_ _3c\"></span>c<span class=\"_ _2\"></span>onditions. <span class=\"_ _7\"></span>All <span class=\"_ _7\"></span>liquidity <span class=\"_ _1\"></span>policies <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>procedures <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>revie<span class=\"_ _2\"></span>w <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>approval <span class=\"_ _7\"></span>by A<span class=\"_ _1\"></span>L<span class=\"_ _2\"></span>CO. <span class=\"_ _7\"></span>The <span class=\"_ _1\"></span>liquidity<span class=\"_ _6b\"> </span> position <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>both <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>operating <span class=\"_ _2\"></span>subsidiaries <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>monitored <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>Treasury <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>internal <span class=\"_ _2\"></span>liquidity <span class=\"_ _4\"></span>models. <span class=\"_ _2\"></span>Onc<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>week <span class=\"_ _2\"></span>an<span class=\"_ _4\"></span>d <span class=\"_ _4\"></span>over<span class=\"_ _6b\"> </span> month-end the Finance <span class=\"_ _2\"></span>team calculates t<span class=\"_ _2\"></span>he Liquidity Coverage <span class=\"_ _2\"></span>Ratio (see <span class=\"_ _2\"></span>Note 4.3.2.1) for <span class=\"_ _2\"></span>both the Ba<span class=\"_ _2\"></span>nk an<span class=\"_ _2\"></span>d operating <span class=\"_ _2\"></span>subsidiaries. A<span class=\"_ _6b\"> </span> summary report, including any exceptions and re<span class=\"_ _1\"></span>medial action taken, is submitted regularly to ALCO.<span class=\"_ _6b\"> </span>Exposure to liquidity ri<span class=\"_ _2\"></span>sk<span class=\"_ _6b\"> </span>The key measures used by the Group for managing liquidi<span class=\"_ _1\"></span>ty risk are presented below.<span class=\"_ _6b\"> </span>Liquidity coverage r<span class=\"_ _1\"></span>atio (\u201cLCR\u201d)<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>LCR <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>ratio of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s buffer <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>unencumbered <span class=\"_ _2\"></span>high <span class=\"_ _2\"></span>quality liquid <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>net liquidity <span class=\"_ _2\"></span>outflows <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>30<span class=\"_ _2\"></span><span class=\"ff1\">-calendar <span class=\"_ _2\"></span>day<span class=\"_ _6b\"> </span></span>stress pe<span class=\"_ _1\"></span>riod. Net liquidity <span class=\"_ _1\"></span>outflows are <span class=\"_ _1\"></span>calculated by <span class=\"_ _1\"></span>deducting the G<span class=\"_ _1\"></span>roup's liquidity <span class=\"_ _1\"></span>inflows from its <span class=\"_ _1\"></span>liquidity outflows. During a <span class=\"_ _1\"></span>30-day<span class=\"_ _6b\"> </span>stressed <span class=\"_ _7\"></span>period, the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>should <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>able <span class=\"_ _7\"></span>to quickly <span class=\"_ _7\"></span>convert its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>liquid <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>into cash <span class=\"_ _7\"></span>without <span class=\"_ _1\"></span>recourse <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>central <span class=\"_ _7\"></span>bank liquidity or <span class=\"_ _7\"></span>public<span class=\"_ _6b\"> </span>funds, <span class=\"_ _7\"></span>which <span class=\"_ _1\"></span>may <span class=\"_ _7\"></span>result in<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>liquidity coverag<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>ratio fallin<span class=\"_ _1\"></span>g <span class=\"_ _7\"></span>tem<span class=\"_ _2\"></span>porarily <span class=\"_ _7\"></span>below <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>requir<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>minimum le<span class=\"_ _1\"></span>vel. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>regulatory <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>CR <span class=\"_ _7\"></span>minimum<span class=\"_ _6b\"> </span>requirement <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>100%. <span class=\"_ _9\"></span>During <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>financial <span class=\"_ _9\"></span>years <span class=\"_ _4\"></span>ended <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>2024, <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>LCR <span class=\"_ _8\"></span>was <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>excess <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>both <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>regulato<span class=\"_ _2\"></span>ry<span class=\"_ _6b\"> </span>minimum and the risk appetite thresholds set by the Group and Bank. Additional disclosures are included within the<span class=\"_ _1\"></span> Pillar 3 D<span class=\"_ _2\"></span>isclosures<span class=\"_ _6b\"> </span>Report published on the Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Net stable fundin<span class=\"_ _1\"></span>g ratio (\u201cNSFR\u201d)<span class=\"_ _6b\"> </span>The NSFR ratio requires the Group to maintain a stable funding profile in relation to the composition of its as<span class=\"_ _2\"></span>sets and off<span class=\"_ _2\"></span>-balance sheet<span class=\"_ _6b\"> </span>activities. By maintaining a stable funding structure, the Group reduces the likelihood that disruptions to the regular sources of funding<span class=\"_ _6b\"> </span>will erode<span class=\"_ _1\"></span> its liquidity <span class=\"_ _7\"></span>pos<span class=\"_ _2\"></span>ition in a <span class=\"_ _1\"></span>way that <span class=\"_ _1\"></span>would incre<span class=\"_ _1\"></span>ase the risk <span class=\"_ _1\"></span>of failure, <span class=\"_ _1\"></span>which will<span class=\"_ _1\"></span> potentially lead <span class=\"_ _1\"></span>to broader s<span class=\"_ _1\"></span>y<span class=\"_ _2\"></span>stemic stress. <span class=\"_ _1\"></span>The<span class=\"_ _6b\"> </span>NSFR limits <span class=\"_ _2\"></span>overreliance on <span class=\"_ _2\"></span>short<span class=\"_ _2\"></span>-term wholesale f<span class=\"_ _2\"></span>unding, encourages <span class=\"_ _2\"></span>better assessme<span class=\"_ _2\"></span>nt of <span class=\"_ _2\"></span>fundin<span class=\"_ _2\"></span>g risk ac<span class=\"_ _2\"></span>ross all <span class=\"_ _2\"></span>on- a<span class=\"_ _2\"></span>nd off-<span class=\"_ _2\"></span>balance<span class=\"_ _6b\"> </span>sheet <span class=\"_ _2\"></span>items, and <span class=\"_ _2\"></span>promotes <span class=\"_ _2\"></span>funding <span class=\"_ _2\"></span>stability. <span class=\"_ _2\"></span>During th<span class=\"_ _2\"></span>e financial <span class=\"_ _2\"></span>years <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>NSFR <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>in exc<span class=\"_ _2\"></span>ess of<span class=\"_ _6b\"> </span>both <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>regulatory <span class=\"_ _4\"></span>minimum <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>appetite <span class=\"_ _8\"></span>thresholds <span class=\"_ _8\"></span>set <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Gro<span class=\"_ _2\"></span>up <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Bank. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>egulatory <span class=\"_ _4\"></span>minimum <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>set <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>100%<span class=\"_ _4\"></span><span class=\"ls1d\">.<span class=\"_ _6b\"> </span></span>Additional disclosures are included within the Pill<span class=\"_ _1\"></span>ar 3 Disclosures Report. Concentration risk <span class=\"_ _1\"></span>with regards to liq<span class=\"_ _1\"></span>uidity manage<span class=\"_ _1\"></span>ment<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>addition <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>monitoring <span class=\"_ _8\"></span>overall <span class=\"_ _4\"></span>liq<span class=\"_ _2\"></span>uidity <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>via <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>LCR <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>NS<span class=\"_ _2\"></span>FR, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _8\"></span>also <span class=\"_ _4\"></span>tak<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>into <span class=\"_ _8\"></span>consideration <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>proportion<span class=\"_ _4\"></span> <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>total<span class=\"_ _6b\"> </span>funding <span class=\"_ _4\"></span>arising <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>wholesale <span class=\"_ _8\"></span>sources, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>deposits <span class=\"_ _8\"></span>raised <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>top <span class=\"_ _8\"></span>10 <span class=\"_ _8\"></span>bank, <span class=\"_ _8\"></span>corporate <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>retail <span class=\"_ _4\"></span>depositor<span class=\"_ _2\"></span>s, <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>the<span class=\"_ _6b\"> </span>concentration <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>deposits <span class=\"_ _9\"></span>raised <span class=\"_ _9\"></span>from <span class=\"_ _8\"></span>Online <span class=\"_ _9\"> </span>Deposit <span class=\"_ _9\"></span>Platforms. <span class=\"_ _9\"></span>The <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _9\"></span>single <span class=\"_ _9\"></span>largest <span class=\"_ _8\"></span>source <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>deposits <span class=\"_ _8\"></span>is <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>Online <span class=\"_ _8\"></span>D<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span><span class=\"ff1\">posit<span class=\"_ _6b\"> </span></span>Platform that aggregates <span class=\"_ _2\"></span>deposits from a <span class=\"_ _2\"></span>large number o<span class=\"_ _2\"></span>f individual retail de<span class=\"_ _2\"></span>positors. These depositors <span class=\"_ _2\"></span>place up t<span class=\"_ _2\"></span>o <span class=\"_ _2\"></span>a maximum o<span class=\"_ _2\"></span>f Euro<span class=\"_ _6b\"> </span>100,000 with the Ba<span class=\"_ _2\"></span>nk (to ensure <span class=\"_ _2\"></span>the entire balance is <span class=\"_ _2\"></span>covered under t<span class=\"_ _2\"></span>he Depositor Compensation <span class=\"_ _2\"></span>Scheme) based on their <span class=\"_ _2\"></span>assess<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>ountry <span class=\"_ _4\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _4\"></span>associate<span class=\"_ _2\"></span>d <span class=\"_ _8\"></span>with <span class=\"_ _8\"></span>Malta <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>rate <span class=\"_ _9\"> </span>offered <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk. <span class=\"_ _4\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>manages <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>volume <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deposits <span class=\"_ _8\"></span>via<span class=\"_ _6b\"> </span>adjustments to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>offered <span class=\"_ _2\"></span>rates <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>either <span class=\"_ _2\"></span>encourage <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>discourage new <span class=\"_ _2\"></span>deposits <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>roll<span class=\"_ _2\"></span>-over <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>existing deposits. These <span class=\"_ _2\"></span>additional<span class=\"_ _6b\"> </span>liquidity <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>measures <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>day<span class=\"_ _2\"></span>-<span class=\"ls10\">to</span>-day <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Treasury <span class=\"_ _2\"></span>function, <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>Management <span class=\"_ _2\"></span>Department,<span class=\"_ _6b\"> </span>and reported to and overseen by the ALCO and Board Risk Committee.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfManagingLiquidityRisk",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "Market risk<span class=\"_ _6b\"> </span>Market <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fa<span class=\"_ _2\"></span>ir <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>financial <span class=\"_ _2\"></span>instrument <span class=\"_ _4\"></span>or <span class=\"_ _2\"></span>future <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flow<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>derived <span class=\"_ _2\"></span>therefrom <span class=\"_ _2\"></span>fluctuate <span class=\"_ _4\"></span>due <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>changes <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>market prices. Marke<span class=\"_ _1\"></span>t risk comprises four <span class=\"_ _1\"></span>types of risk: forei<span class=\"_ _1\"></span>gn exchange risk, in<span class=\"_ _1\"></span>terest rate risk &amp; <span class=\"_ _1\"></span>credit spread risk<span class=\"_ _2\"></span> in <span class=\"_ _1\"></span>the banking book,<span class=\"_ _6b\"> </span>position <span class=\"_ _4\"></span>risk <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>other <span class=\"_ _8\"></span>price <span class=\"_ _8\"></span>risk. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>objective <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>risk <span class=\"_ _4\"></span>m<span class=\"_ _2\"></span>anagement <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>manage <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>ntrol <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>exposures <span class=\"_ _8\"></span>wi<span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>acceptable parameters, while optimising the<span class=\"_ _1\"></span> return on risk.<span class=\"_ _6b\"> </span>The management of market risk, which is described in further <span class=\"_ _2\"></span>detail below, is tracked by ALCO using various metrics a<span class=\"_ _2\"></span>nd by th<span class=\"_ _2\"></span>e BRC on<span class=\"_ _6b\"> </span>a quarterly basis against the Group\u2019s Risk Appetite Statement.<span class=\"_ _6b\"> </span>Foreign exchange<span class=\"_ _2\"></span> risk<span class=\"_ _6b\"> </span>Foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>instrument <span class=\"_ _2\"></span>fluctuates <span class=\"_ _2\"></span>due <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>changes <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _4\"></span>rate<span class=\"_ _2\"></span>s. <span class=\"_ _2\"></span>Foreign<span class=\"_ _6b\"> </span>exchange risk <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>related <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>monetary <span class=\"_ _2\"></span>assets and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are not <span class=\"_ _2\"></span>denominated <span class=\"_ _2\"></span>in th<span class=\"_ _2\"></span>e functi<span class=\"_ _2\"></span>onal <span class=\"_ _2\"></span>currency.<span class=\"_ _6b\"> </span>Transactional exposu<span class=\"_ _1\"></span>res give rise to foreign<span class=\"_ _1\"></span> currency gains <span class=\"_ _1\"></span>and losses that <span class=\"_ _1\"></span>are recognised in <span class=\"_ _1\"></span>the Statements <span class=\"_ _1\"></span>of Profit or Loss. The Group<span class=\"_ _6b\"> </span>and <span class=\"_ _2\"></span>Bank mana<span class=\"_ _2\"></span>ge t<span class=\"_ _2\"></span>his r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>ensuring that <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>reign currency <span class=\"_ _2\"></span>den<span class=\"_ _2\"></span>ominated liabilities <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>matched <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>corr<span class=\"_ _2\"></span>esponding assets <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>same<span class=\"_ _6b\"> </span>currency. <span class=\"_ _2\"></span>Open <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>urrency <span class=\"_ _2\"></span>positions <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>closely <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>matching <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>lia<span class=\"_ _2\"></span>bilities <span class=\"_ _2\"></span>denominated <span class=\"_ _2\"></span>in<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>same <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>well <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>hedging <span class=\"_ _2\"></span>strategies <span class=\"_ _2\"></span>such <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>forward <span class=\"_ _2\"></span>contracts, <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>swaps <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>mitiga<span class=\"_ _2\"></span>te <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>his <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>offset any<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>potential<span class=\"_ _6b\"> </span>losses <span class=\"_ _4\"></span>caused <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>fluctuations <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>currency <span class=\"_ _4\"></span>values. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>Bank <span class=\"_ _4\"></span>ha<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>set <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>low <span class=\"_ _8\"></span>tolerance <span class=\"_ _4\"></span>threshold <span class=\"_ _8\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>absolute <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>pen <span class=\"_ _2\"></span>f<span class=\"_ _4\"></span>oreign<span class=\"_ _6b\"> </span>currency positions that can be held overnight, which is monitored and managed on a daily basis by Treasury. Mismatches <span class=\"_ _1\"></span>could arise whe<span class=\"_ _1\"></span>re the Group<span class=\"_ _1\"></span> enters in<span class=\"_ _1\"></span>to foreign e<span class=\"_ _1\"></span>xchange transactions wh<span class=\"_ _1\"></span>ich could result <span class=\"_ _1\"></span>in an on-balance sheet mismatch<span class=\"_ _6b\"> </span>mitigated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>off-balance <span class=\"_ _2\"></span>sheet <span class=\"_ _2\"></span>hedging <span class=\"_ _2\"></span>contract. <span class=\"_ _2\"></span>Other <span class=\"_ _2\"></span>mismatches <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>allowed <span class=\"_ _2\"></span>up <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>established t<span class=\"_ _2\"></span>hreshold, a<span class=\"_ _2\"></span>s <span class=\"_ _2\"></span>specifie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>Treasury <span class=\"_ _9\"> </span>Po<span class=\"_ _2\"></span>licy <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>Risk <span class=\"_ _5\"> </span>Appetite <span class=\"_ _9\"> </span>Statement,  and<span class=\"_ _1\"></span> <span class=\"_ _5\"> </span>any <span class=\"_ _5\"> </span>excesses <span class=\"_ _9\"> </span>are <span class=\"_ _5\"> </span>regularised <span class=\"_ _5\"> </span>immediately. <span class=\"_ _5\"> </span>Open <span class=\"_ _5\"> </span>foreign <span class=\"_ _9\"> </span>exchan<span class=\"_ _2\"></span>ge<span class=\"_ _6b\"> </span>positions are monitored by the Treasury and Risk Management functions to ensure that mismatches remain within agreed param<span class=\"_ _2\"></span>eters,<span class=\"_ _6b\"> </span>which have been set by the Board Risk Committee as the level of <span class=\"_ _2\"></span>currency risk it is willing to accept. This threshold is set <span class=\"_ _2\"></span>as an a<span class=\"_ _2\"></span>bsolute<span class=\"_ _6b\"> </span>value. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>threshold <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reviewed <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>confirmed <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _2\"></span>regular <span class=\"_ _2\"></span>basis <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>ensure that <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>remains <span class=\"_ _2\"></span>aligned <span class=\"_ _2\"></span>with <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>appetite. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group<span class=\"_ _6b\"> </span>ensures that its net exposure is kept to an acceptable level by entering<span class=\"_ _1\"></span> into forward currency contracts when considered appro<span class=\"_ _2\"></span>priate.<span class=\"_ _6b\"> </span>To <span class=\"_ _4\"></span>monitor <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>control <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group\u2019s <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>appetite <span class=\"_ _4\"></span>statement <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncludes: <span class=\"_ _2\"></span>(i) <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>Foreign <span class=\"_ _4\"></span>Exchange <span class=\"_ _4\"></span>Sensitivity<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>metric,<span class=\"_ _6b\"> </span></span>which <span class=\"_ _4\"></span>limits <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>maximum <span class=\"_ _4\"></span>open <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>exchange <span class=\"_ _4\"></span>position <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>level <span class=\"_ _4\"></span>(excluding <span class=\"_ _2\"></span>any <span class=\"_ _4\"></span>unhedged <span class=\"_ _4\"></span>portion <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>India<span class=\"_ _6b\"> </span>Factoring); <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>(ii) <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>NR <span class=\"_ _2\"></span>Hedging <span class=\"_ _2\"></span>metric, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>s<span class=\"_ _2\"></span>ets <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>minimum <span class=\"_ _2\"></span>level <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>hedging <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>must <span class=\"_ _2\"></span>be <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>place <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>ndia<span class=\"_ _6b\"> </span>Factoring. The <span class=\"_ _2\"></span>first <span class=\"_ _2\"></span>is mo<span class=\"_ _2\"></span>nitored <span class=\"_ _2\"></span>daily and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>second is <span class=\"_ _2\"></span>reaffirmed <span class=\"_ _2\"></span>at execution <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>each <span class=\"_ _2\"></span>hedging co<span class=\"_ _2\"></span>ntract.<span class=\"_ _2\"></span> The daily <span class=\"_ _2\"></span>FX <span class=\"_ _2\"></span>position repo<span class=\"_ _2\"></span>rt<span class=\"_ _6b\"> </span>reflects <span class=\"_ _1\"></span>actual balances, <span class=\"_ _1\"></span>and as<span class=\"_ _1\"></span> of 31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025 the <span class=\"_ _1\"></span>FX open<span class=\"_ _1\"></span> position was <span class=\"_ _1\"></span>within <span class=\"_ _1\"></span>the risk <span class=\"_ _1\"></span>appetite of th<span class=\"_ _1\"></span>e Group<span class=\"_ _1\"></span>. As at 31 <span class=\"_ _1\"></span>December<span class=\"_ _6b\"> </span>2025,<span class=\"ls0\"> <span class=\"ff3\">the Group\u2019s investment in India Factoring was 100% hedged and therefore with<span class=\"_ _1\"></span>in the Group\u2019s risk appetite.<span class=\"_ _6b\"> </span></span></span>Group - 31 December 2<span class=\"_ _1\"></span>025 <table class=\"s w161 hfa\" id=\"_d253892f-d6c6-4be7-a04c-1bd750bcf35b\"><tr><td></td><td class=\"c x229 y1581 w162 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x232 y1581 w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y1582 w64 h11\"><div class=\"t m0 x4 h2 y258 ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x233 y1583 w164 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x234 y1582 w6d h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR </div></td><td class=\"c x230 y1582 w6e h11\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">INR </div></td><td class=\"c x235 y1583 w165 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y1582 w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16e y1584 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1585 w64 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, </div><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash<span class=\"ff5\"> </span></span></div></td><td class=\"c x16f y1585 w6d h11\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,259 </div></td><td class=\"c x234 y1585 w6d h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,455,805 </div></td><td class=\"c x230 y1585 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1585 w6d h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,913 </div></td><td class=\"c x231 y1585 w6e h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y1586 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x16f y1586 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,559,180 </div></td><td class=\"c x234 y1586 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,166,659 </div></td><td class=\"c x230 y1586 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1586 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,563 </div></td><td class=\"c x231 y1586 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y1587 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x16f y1587 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,472,322 </div></td><td class=\"c x234 y1587 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,200,795 </div></td><td class=\"c x230 y1587 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,558,976 </div></td><td class=\"c x22c y1587 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,784,651 </div></td><td class=\"c x231 y1587 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y1588 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x16f y1588 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">182,245,5<span class=\"ls2\">40</span> </div></td><td class=\"c x234 y1588 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">206,627,742 </div></td><td class=\"c x230 y1588 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,961,989 </div></td><td class=\"c x22c y1588 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,568,180 </div></td><td class=\"c x231 y1588 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,4<span class=\"ls2\">51</span> </div></td></tr><tr><td class=\"c x16e y1589 w64 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x16f y1589 w6d h11\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x234 y1589 w6d h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,829,861 </div></td><td class=\"c x230 y1589 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1589 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y1589 w6e h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y158a w64 h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x16f y158a w6d h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y158a w6d h42\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x230 y158a w6e h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y158a w6d h42\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y158a w6e h42\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y158b w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x16f y158b w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">37,209,763 </div></td><td class=\"c x234 y158b w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,084,696 </div></td><td class=\"c x230 y158b w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y158b w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y158b w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y158c w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x16f y158c w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,587,690  </div></td><td class=\"c x234 y158c w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,445,117  </div></td><td class=\"c x230 y158c w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y158c w6d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,693,484  </div></td><td class=\"c x231 y158c w6e h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,726,291  </div></td></tr><tr><td class=\"c x16e y158d w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x16f y158d w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 124,726  </div></td><td class=\"c x234 y158d w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,969,682  </div></td><td class=\"c x230 y158d w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,185,650 </div></td><td class=\"c x22c y158d w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 238,657 </div></td><td class=\"c x231 y158d w6e h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,518,715 </div></td></tr><tr><td class=\"c x16e y158e w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y158f w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x16f y158f w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(155,716,365) </div></td><td class=\"c x234 y158f w6d h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(53,302,812) </div></td><td class=\"c x230 y158f w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,526,534) </div></td><td class=\"c x22c y158f w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21,068) </div></td><td class=\"c x231 y158f w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td></tr><tr><td class=\"c x16e y1590 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x16f y1590 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(62,701,654) </div></td><td class=\"c x234 y1590 w6d h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(785,212,315) </div></td><td class=\"c x230 y1590 w6e h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(208,665) </div></td><td class=\"c x22c y1590 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(922,098) </div></td><td class=\"c x231 y1590 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(849,044,732) </div></td></tr><tr><td class=\"c x16e y1591 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue </div></td><td class=\"c x16f y1591 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y1591 w6d h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td><td class=\"c x230 y1591 w6e h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1591 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y1591 w6e h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td></tr><tr><td class=\"c x167 y1592 w166 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1593 w167 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">held for sale</div></td><td class=\"c x16f y1594 w6d h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,413,487) </div></td><td class=\"c x234 y1594 w6d h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,515,241) </div></td><td class=\"c x230 y1594 w6e h11\"><div class=\"t m0 x76 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y1594 w6d h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (25,910,246) </div></td><td class=\"c x231 y1594 w6e h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (41,838,974) </div></td></tr><tr><td class=\"c x16e y1595 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x16f y1595 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (8,510,328) </div></td><td class=\"c x234 y1595 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (10,316,175) </div></td><td class=\"c x230 y1595 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,578,306) </div></td><td class=\"c x22c y1595 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,504,898) </div></td><td class=\"c x231 y1595 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (22,909,707) </div></td></tr><tr><td class=\"c x16e y1596 w64 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x16f y1596 w6d h12\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (20,281,111) </div></td><td class=\"c x234 y1596 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y1596 w6e h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y1596 w6d h12\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y1596 w6e h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td class=\"c x16e y1597 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x16f y1597 w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">324,661,<span class=\"ls2\">893</span> </div></td><td class=\"c x234 y1597 w6d h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(252,093,547) </div></td><td class=\"c x230 y1597 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">36,393,110 </div></td><td class=\"c x22c y1597 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,004,138 </div></td><td class=\"c x231 y1597 w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,965,594 </div></td></tr><tr><td class=\"c x16e y1598 w64 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management  </span></div></td><td class=\"c x16f y1598 w6d h11\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(182,949,007) </div></td><td class=\"c x234 y1598 w6d h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">219,990,093 </div></td><td class=\"c x230 y1598 w6e h11\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,041,312) </div></td><td class=\"c x22c y1598 w6d h11\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">226<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y1599 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x234 y1599 w6d h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,103,454) </div></td><td class=\"c x230 y1599 w6e h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(648,202) </div></td><td class=\"c x22c y1599 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,004,364 </div></td><td></td></tr></table>Group - 31 December 2<span class=\"_ _1\"></span>024 <table class=\"s w168 hfb\" id=\"_afe000a9-2331-487b-a823-c719c0aa9fda\"><tr><td></td><td class=\"c x229 y159a w162 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x232 y159a w163 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y159b w64 h11\"><div class=\"t m0 x4 h2 ybfe ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x233 y159c w164 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x234 y159b w6d h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR </div></td><td class=\"c x230 y159b w6e h11\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">INR </div></td><td class=\"c x235 y159c w165 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y159b w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td class=\"c x16e y159d w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y159e w64 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, </div><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">treasury bills and cash<span class=\"ff5\"> </span></span></div></td><td class=\"c x16f y159e w6d h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,523 </div></td><td class=\"c x234 y159e w6d h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,183,833 </div></td><td class=\"c x230 y159e w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x22c y159e w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,861  </div></td><td class=\"c x231 y159e w6e h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x16e y159f w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x16f y159f w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 163,208,780  </div></td><td class=\"c x234 y159f w6d h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 111,158,974  </div></td><td class=\"c x230 y159f w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y159f w6d h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 365,544  </div></td><td class=\"c x231 y159f w6e h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td></tr><tr><td class=\"c x16e y15a0 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x16f y15a0 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 69,283,478  </div></td><td class=\"c x234 y15a0 w6d h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 22,167,773  </div></td><td class=\"c x230 y15a0 w6e h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,779,632  </div></td><td class=\"c x22c y15a0 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,226,509  </div></td><td class=\"c x231 y15a0 w6e h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 96,457,392  </div></td></tr><tr><td class=\"c x16e y15a1 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x16f y15a1 w6d h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 177,323,570 <span class=\"ff5\"> </span></div></td><td class=\"c x234 y15a1 w6d h6\"><div class=\"t m0 x3b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 179,743,478 <span class=\"ff5\"> </span></div></td><td class=\"c x230 y15a1 w6e h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 42,666,886 <span class=\"ff5\"> </span></div></td><td class=\"c x22c y15a1 w6d h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 28,242,789 <span class=\"ff5\"> </span></div></td><td class=\"c x231 y15a1 w6e h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 427,976,723  </div></td></tr><tr><td class=\"c x16e y15a2 w64 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">profit or loss </span></div></td><td class=\"c x16f y15a2 w6d h11\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358   </div></td><td class=\"c x234 y15a2 w6d h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,906,092  </div></td><td class=\"c x230 y15a2 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a2 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15a2 w6e h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y15a3 w64 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">through other comprehensive income </span></div></td><td class=\"c x16f y15a3 w6d h42\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,173,723    </div></td><td class=\"c x234 y15a3 w6d h42\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 95,091,372    </div></td><td class=\"c x230 y15a3 w6e h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a3 w6d h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x231 y15a3 w6e h42\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095    </div></td></tr><tr><td class=\"c x16e y15a4 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x16f y15a4 w6d h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td><td class=\"c x234 y15a4 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x230 y15a4 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a4 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x231 y15a4 w6e h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 2,073,906  </div></td></tr><tr><td class=\"c x16e y15a5 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x16f y15a5 w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,859,267  </div></td><td class=\"c x234 y15a5 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,144,818 </div></td><td class=\"c x230 y15a5 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">883,745 </div></td><td class=\"c x22c y15a5 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,978 </div></td><td class=\"c x231 y15a5 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,964,808  </div></td></tr><tr><td class=\"c x16e y15a6 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15a7 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x16f y15a7 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(191,595,367) </div></td><td class=\"c x234 y15a7 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (14,389,768) </div></td><td class=\"c x230 y15a7 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (13,518,899) </div></td><td class=\"c x22c y15a7 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21,689,297) </div></td><td class=\"c x231 y15a7 w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td></tr><tr><td class=\"c x16e y15a8 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x16f y15a8 w6d h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (59,413,142) </div></td><td class=\"c x234 y15a8 w6d h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(617,988,208) </div></td><td class=\"c x230 y15a8 w6e h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (567,282) </div></td><td class=\"c x22c y15a8 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,150,117) </div></td><td class=\"c x231 y15a8 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,118,749) </div></td></tr><tr><td class=\"c x16e y15a9 w64 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue </div></td><td class=\"c x16f y15a9 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x234 y15a9 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (15,851,701) </div></td><td class=\"c x230 y15a9 w6e h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y15a9 w6d h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x231 y15a9 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (15,851,701) </div></td></tr><tr><td class=\"c x16e y15aa w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x16f y15aa w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,644,775) </div></td><td class=\"c x234 y15aa w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,596,711) </div></td><td class=\"c x230 y15aa w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,217,744) </div></td><td class=\"c x22c y15aa w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,232,013) </div></td><td class=\"c x231 y15aa w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (18,691,243) </div></td></tr><tr><td class=\"c x16e y15ab w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x16f y15ab w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">178,325,321 </div></td><td class=\"c x234 y15ab w6d h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(92,430,048) </div></td><td class=\"c x230 y15ab w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,026,338 </div></td><td class=\"c x22c y15ab w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,845,254 </div></td><td class=\"c x231 y15ab w6e h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">121,766,865 </div></td></tr><tr><td class=\"c x16e y15ac w64 h11\"><div class=\"t m0 x4 hc y38f ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management </span></div></td><td class=\"c x16f y15ac w6d h11\"><div class=\"t m0 x78 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">               </div><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21,813,537) </div></td><td class=\"c x234 y15ac w6d h11\"><div class=\"t m0 x76 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">               </div><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">60,791,642 </div></td><td class=\"c x230 y15ac w6e h11\"><div class=\"t m0 x78 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">         </div><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,115,838) </div></td><td class=\"c x22c y15ac w6d h11\"><div class=\"t m0 x78 hc y38f ff5 fs0 fc0 sc0 ls1 ws0\">            </div><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,862,267) </div></td><td></td></tr><tr><td class=\"c x16e y15ad w64 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x234 y15ad w6d h12\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(31,638,406) </div></td><td class=\"c x230 y15ad w6e h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,089,500) </div></td><td class=\"c x22c y15ad w6d h12\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,017,013) </div></td><td></td></tr></table>In addi<span class=\"_ _1\"></span>tion to the p<span class=\"_ _1\"></span>ositions shown in <span class=\"_ _1\"></span>the tables overl<span class=\"_ _1\"></span>eaf, the Bank al<span class=\"_ _1\"></span>so has <span class=\"_ _1\"></span>an exposure to <span class=\"_ _1\"></span>Indian Rupees in<span class=\"_ _1\"></span> respect of <span class=\"_ _1\"></span>the i<span class=\"_ _2\"></span>nvestment in<span class=\"_ _1\"></span> India <span class=\"_ _2\"></span>Factoring, <span class=\"_ _2\"></span>which ha<span class=\"_ _2\"></span>d a <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>USD40.<span class=\"ls2\">0 <span class=\"_ _2\"></span></span>million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, <span class=\"_ _2\"></span>the Bank <span class=\"_ _2\"></span>entered <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>rward <span class=\"_ _2\"></span>foreign <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>derivative <span class=\"_ _2\"></span>contracts <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>hedge <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>exposure <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>INR. <span class=\"_ _4\"></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>notional amount of th<span class=\"_ _1\"></span>ese deri<span class=\"_ _1\"></span>vative contracts amounts<span class=\"_ _1\"></span> to US<span class=\"_ _1\"></span>D37.0 million (2024: USD32.1 <span class=\"_ _1\"></span>million). The <span class=\"_ _1\"></span>foreign currency <span class=\"_ _1\"></span>risk associated <span class=\"_ _1\"></span>with the Group\u2019s <span class=\"_ _7\"></span>eq<span class=\"_ _2\"></span>uity <span class=\"_ _7\"></span>investment in <span class=\"_ _7\"></span>In<span class=\"_ _2\"></span>dia <span class=\"_ _1\"></span>Factoring, <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>managed by <span class=\"_ _1\"></span>way of<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>non<span class=\"ff1\">-deliverable <span class=\"_ _1\"></span>foreign <span class=\"_ _1\"></span>exchange forward <span class=\"_ _7\"></span>contracts. The <span class=\"_ _7\"></span>Group uses </span>a <span class=\"_ _4\"></span>\u2018dynamic <span class=\"_ _4\"></span>hedging\u2019 <span class=\"_ _4\"></span>tool <span class=\"_ _4\"></span>that <span class=\"_ _8\"></span>determines <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>minimum <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>ercentage <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>capi<span class=\"_ _2\"></span><span class=\"ff1\">tal <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>must <span class=\"_ _8\"></span>be <span class=\"_ _4\"></span>hedged <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>all<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>time<span class=\"_ _2\"></span>s. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>his </span>minimum <span class=\"_ _7\"></span>hedging level <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>included <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>R<span class=\"_ _2\"></span>isk <span class=\"_ _7\"></span>Appetite State<span class=\"_ _1\"></span>ment. <span class=\"_ _2\"></span> <span class=\"_ _7\"></span>The Treasury <span class=\"_ _7\"></span>unit i<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>esponsible <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>ensuring <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>propriate <span class=\"_ _7\"></span>forward contracts are <span class=\"_ _2\"></span>purchased in<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>timely <span class=\"_ _2\"></span>manner for <span class=\"_ _2\"></span>risk m<span class=\"_ _2\"></span>itigati<span class=\"_ _1\"></span>on a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>d the <span class=\"_ _2\"></span>Risk Mana<span class=\"_ _2\"></span>gement Department <span class=\"_ _2\"></span>monitors the <span class=\"_ _2\"></span>level o<span class=\"_ _2\"></span>f hedging <span class=\"_ _2\"></span>in place. Bank - 31 December <span class=\"_ _1\"></span>2025 <table class=\"s w161 hfc\" id=\"_da3b85e1-15b7-4b6c-b37e-24ab112cd2b2\"><tr><td></td><td class=\"c x236 y15ae w162 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x232 y15ae w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y15af w94 h11\"><div class=\"t m0 x4 h2 y1f ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x237 y15b0 w164 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x230 y15af w6e h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR<span class=\"fc0\"> </span></div></td><td class=\"c x235 y15b0 w165 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y15af w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total <span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y15b1 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15b2 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills and cash<span class=\"_ _2\"></span><span class=\"ff5\"> </span></div></td><td class=\"c x234 y15b2 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">26,645 </div></td><td class=\"c x230 y15b2 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,444,092 </div></td><td class=\"c x22c y15b2 w6d h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">95<span class=\"ls0\"> </span></div></td><td class=\"c x231 y15b2 w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y15b3 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x234 y15b3 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,814,796 </div></td><td class=\"c x230 y15b3 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">38,858,297 </div></td><td class=\"c x22c y15b3 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,174,890 </div></td><td class=\"c x231 y15b3 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y15b4 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x234 y15b4 w6d h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">312,779,830 </div></td><td class=\"c x230 y15b4 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">322,147,580 </div></td><td class=\"c x22c y15b4 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,663,052 </div></td><td class=\"c x231 y15b4 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y15b5 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x234 y15b5 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x230 y15b5 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,829,861 </div></td><td class=\"c x22c y15b5 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15b5 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y15b6 w94 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x234 y15b6 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y15b6 w6e h11\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x22c y15b6 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15b6 w6e h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y15b7 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x234 y15b7 w6d h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">62,344,108 </div></td><td class=\"c x230 y15b7 w6e h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">75,123,744 </div></td><td class=\"c x22c y15b7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15b7 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y15b8 w94 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x234 y15b8 w6d h12\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,632,284 </div></td><td class=\"c x230 y15b8 w6e h12\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,262,958 </div></td><td class=\"c x22c y15b8 w6d h12\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,884 </div></td><td class=\"c x231 y15b8 w6e h12\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,923,126 </div></td></tr><tr><td class=\"c x16e y15b9 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15ba w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x234 y15ba w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(107,547,624) </div></td><td class=\"c x230 y15ba w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(53,302,812) </div></td><td class=\"c x22c y15ba w6d h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21,068) </div></td><td class=\"c x231 y15ba w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td></tr><tr><td class=\"c x16e y11c9 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x234 y11c9 w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(63,881,897) </div></td><td class=\"c x230 y11c9 w6e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(787,758,644) </div></td><td class=\"c x22c y11c9 w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(905,268) </div></td><td class=\"c x231 y11c9 w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(852,545,809) </div></td></tr><tr><td class=\"c x16e y11ca w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x234 y11ca w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,340,413) </div></td><td class=\"c x230 y11ca w6e h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,106,972) </div></td><td class=\"c x22c y11ca w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(300,847) </div></td><td class=\"c x231 y11ca w6e h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,748,232) </div></td></tr><tr><td class=\"c x16e y11cb w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x234 y11cb w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td><td class=\"c x230 y11cb w6e h6\"><div class=\"t m0 x76 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y11cb w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y11cb w6e h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td class=\"c x16e y15bb w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x234 y15bb w6d h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">229,598,976 </div></td><td class=\"c x230 y15bb w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(215,247,212) </div></td><td class=\"c x22c y15bb w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,638,738 </div></td><td class=\"c x231 y15bb w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,990,502 </div></td></tr><tr><td class=\"c x16e y15bc w94 h2e\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management </span></div></td><td class=\"c x234 y15bc w6d h2e\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(182,949,007) </div></td><td class=\"c x230 y15bc w6e h2e\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">219,990,093 </div></td><td class=\"c x22c y15bc w6d h2e\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">226<span class=\"ls0\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y15bd w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x230 y15bd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,742,881 </div></td><td class=\"c x22c y15bd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,638,964 </div></td><td></td></tr></table>Bank - 31 December <span class=\"_ _1\"></span>2024 <table class=\"s w169 hfd\" id=\"_b75f51e3-d307-4643-82e4-941f1bebd391\"><tr><td></td><td class=\"c x236 y15b0 w162 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">In reporting<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x232 y15b0 w163 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td class=\"c x16e y15be w94 h11\"><div class=\"t m0 x4 h2 y1f ff2 fs0 fc0 sc0 ls0 ws0\">All amounts are expressed in USD<span class=\"ff1\"> </span></div></td><td class=\"c x237 y15bf w164 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">currency<span class=\"_ _6b\"> </span></div></td><td class=\"c x230 y15be w6e h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">EUR<span class=\"fc0\"> </span></div></td><td class=\"c x235 y15bf w165 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">currencies<span class=\"_ _6b\"> </span></div></td><td class=\"c x231 y15be w6e h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y15c0 w94 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15c1 w94 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills and cash<span class=\"_ _2\"></span><span class=\"ff5\"> </span></div></td><td class=\"c x234 y15c1 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y15c1 w6e h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,125 </div></td><td class=\"c x22c y15c1 w6d h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">165<span class=\"ls0\"> </span></div></td><td class=\"c x231 y15c1 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y15c2 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x234 y15c2 w6d h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,567,735 </div></td><td class=\"c x230 y15c2 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,310,259 </div></td><td class=\"c x22c y15c2 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,220,130 </div></td><td class=\"c x231 y15c2 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y15c3 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x234 y15c3 w6d h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,299,169<span class=\"ff5\"> </span></div></td><td class=\"c x230 y15c3 w6e h7\"><div class=\"t m0 xcb hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">300,816,039<span class=\"ff5\"> </span></div></td><td class=\"c x22c y15c3 w6d h7\"><div class=\"t m0 xb1 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,668,703<span class=\"ff5\"> </span></div></td><td class=\"c x231 y15c3 w6e h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x16e y15c4 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x234 y15c4 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,358 </div></td><td class=\"c x230 y15c4 w6e h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,906,092 </div></td><td class=\"c x22c y15c4 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15c4 w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y15c5 w94 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x234 y15c5 w6d h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,173,723 </div></td><td class=\"c x230 y15c5 w6e h11\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">95,091,372 </div></td><td class=\"c x22c y15c5 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15c5 w6e h11\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y15c6 w94 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x234 y15c6 w6d h8\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x230 y15c6 w6e h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y15c6 w6d h8\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y15c6 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y15c7 w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x234 y15c7 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,498,034 </div></td><td class=\"c x230 y15c7 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,721 </div></td><td class=\"c x22c y15c7 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,203 </div></td><td class=\"c x231 y15c7 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,676,958 </div></td></tr><tr><td class=\"c x16e y15c8 w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15c9 w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x234 y15c9 w6d h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(160,028,860) </div></td><td class=\"c x230 y15c9 w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,696,684) </div></td><td class=\"c x22c y15c9 w6d h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,582) </div></td><td class=\"c x231 y15c9 w6e h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(168,729,126) </div></td></tr><tr><td class=\"c x16e y15ca w94 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x234 y15ca w6d h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,792,501) </div></td><td class=\"c x230 y15ca w6e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(619,425,991) </div></td><td class=\"c x22c y15ca w6d h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(472,565) </div></td><td class=\"c x231 y15ca w6e h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,691,057) </div></td></tr><tr><td class=\"c x16e y15cb w94 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x234 y15cb w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,796,466) </div></td><td class=\"c x230 y15cb w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,262,497) </div></td><td class=\"c x22c y15cb w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(525,480) </div></td><td class=\"c x231 y15cb w6e h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,584,443) </div></td></tr><tr><td class=\"c x16e y15cc w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net on balance sheet financial position </div></td><td class=\"c x234 y15cc w6d h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,047,098 </div></td><td class=\"c x230 y15cc w6e h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(62,918,564) </div></td><td class=\"c x22c y15cc w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,902,574 </div></td><td class=\"c x231 y15cc w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,031,108 </div></td></tr><tr><td class=\"c x16e y15cd w94 h11\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc0 sc0 ls0 ws0\">Notional amount of derivative </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">instruments held for risk management </span></div></td><td class=\"c x234 y15cd w6d h11\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(21,813,537) </div></td><td class=\"c x230 y15cd w6e h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">60,791,642 </div></td><td class=\"c x22c y15cd w6d h11\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,862,267) </div></td><td></td></tr><tr><td class=\"c x16e y15ce w94 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net foreign exchange exposure </div></td><td></td><td class=\"c x230 y15ce w6e h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,126,922) </div></td><td class=\"c x22c y15ce w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">40,307 </div></td><td></td></tr></table>The following exchange rates against the US Dollar were applied during the year:<table class=\"s w16a hfe\" id=\"_ae1b2237-30e3-439d-a892-d8c7a9d4f96e\"><tr><td></td><td></td><td></td><td class=\"c x238 y15cf w16b hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Reporting date<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d0 w95 h11\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Average rate </div></td><td></td><td class=\"c x23a y15d1 w16c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">mid-spot rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d2 w6a h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x23b y15d2 w6b h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x23c y15d2 w6d h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x23d y15d2 w6e h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y15d3 wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1 EUR  </div></td><td class=\"c x239 y15d3 w6a h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.1279<span class=\"ls0\"> </span></div></td><td class=\"c x23b y15d3 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.0828 </div></td><td class=\"c x23c y15d3 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1.1750<span class=\"ls0\"> </span></div></td><td class=\"c x23d y15d3 w6e h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1.0389 </div></td></tr><tr><td class=\"c x16e y15d4 wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1 INR  </div></td><td class=\"c x239 y15d4 w6a h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0<span class=\"ls2\">115</span> </div></td><td class=\"c x23b y15d4 w6b h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0120 </div></td><td class=\"c x23c y15d4 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0111 </div></td><td class=\"c x23d y15d4 w6e h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.0117 </div></td></tr></table>A 7% <span class=\"_ _2\"></span>strengthening of <span class=\"_ _2\"></span>the following c<span class=\"_ _2\"></span>urrencies against th<span class=\"_ _2\"></span>e US Do<span class=\"_ _2\"></span>llar at <span class=\"_ _2\"></span>31 December w<span class=\"_ _2\"></span>ould have increased/(decreased) <span class=\"_ _2\"></span>equity a<span class=\"_ _2\"></span>nd/or<span class=\"_ _6b\"> </span>profit or loss by amounts shown below. This analysis assumes that all other variables, in particular interest rates, remain<span class=\"_ _1\"></span> c<span class=\"_ _2\"></span>onstant.<table class=\"s w16d hff\" id=\"_18316fca-0f55-46da-a34a-81bbf14cb19b\"><tr><td></td><td class=\"c x239 y15d5 w95 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x23c y15d5 w95 h8\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d6 w6a h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x23b y15d6 w6b h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Profit or loss </div></td><td class=\"c x23c y15d6 w6d h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x23d y15d6 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Profit or loss </div></td></tr><tr><td></td><td class=\"c x239 y15d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23b y15d7 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23c y15d7 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23d y15d7 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y15d8 wa1 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15d9 wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">EUR  </div></td><td class=\"c x239 y15d9 w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,247,242) </div></td><td class=\"c x23b y15d9 w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,247,242) </div></td><td class=\"c x23c y15d9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">332,002 </div></td><td class=\"c x23d y15d9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">332,002 </div></td></tr><tr><td class=\"c x16e y15da wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">INR  </div></td><td class=\"c x239 y15da w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(45,374) </div></td><td class=\"c x23b y15da w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x23c y15da w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,592,892) </div></td><td class=\"c x23d y15da w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,592,892) </div></td></tr><tr><td class=\"c x16e y15db wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other currencies </div></td><td class=\"c x239 y15db w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,305 </div></td><td class=\"c x23b y15db w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,305 </div></td><td class=\"c x23c y15db w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">254,727 </div></td><td class=\"c x23d y15db w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">254,727 </div></td></tr><tr><td class=\"c x16e y15dc wa1 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15dd wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">EUR  </div></td><td class=\"c x239 y15dd w6a h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,495,503) </div></td><td class=\"c x23b y15dd w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,495,503) </div></td><td class=\"c x23c y15dd w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(148,884) </div></td><td class=\"c x23d y15dd w6e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(148,884) </div></td></tr><tr><td class=\"c x16e y15de wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">INR  </div></td><td class=\"c x239 y15de w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(86,400) </div></td><td class=\"c x23b y15de w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x23c y15de w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,248,109) </div></td><td class=\"c x23d y15de w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,248,109) </div></td></tr><tr><td class=\"c x16e y15df wa1 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other currencies </div></td><td class=\"c x239 y15df w6a h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,190 </div></td><td class=\"c x23b y15df w6b h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,190 </div></td><td class=\"c x23c y15df w6d h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,821 </div></td><td class=\"c x23d y15df w6e h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,821 </div></td></tr></table>A 7% <span class=\"_ _1\"></span>weakening of <span class=\"_ _1\"></span>the above cu<span class=\"_ _1\"></span>rrencies against the <span class=\"_ _1\"></span>US Dollar <span class=\"_ _1\"></span>at 31 Decemb<span class=\"_ _1\"></span>er would h<span class=\"_ _1\"></span>ave an equal b<span class=\"_ _1\"></span>ut opposite <span class=\"_ _1\"></span>effect on <span class=\"_ _1\"></span>the am<span class=\"_ _2\"></span>ounts<span class=\"_ _6b\"> </span>shown above in respect of the above currencies, on the basis that all other variables remain constant.<span class=\"_ _6b\"> </span>Position risk<span class=\"_ _6b\"> </span>Position <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>traded <span class=\"_ _4\"></span>debt <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _2\"></span>refers <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>isk <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>adverse <span class=\"_ _4\"></span>effects <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>positions <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>trading <span class=\"_ _4\"></span>boo<span class=\"_ _2\"></span>k <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>general<span class=\"_ _6b\"> </span>movements in market interest rates or prices or movements specific to the issuer of a se<span class=\"_ _1\"></span>curity.<span class=\"_ _6b\"> </span>The forfaiting portfolio (position risk) is comprised of assets originating from banks and companies operating in many market<span class=\"_ _2\"></span> sectors in<span class=\"_ _6b\"> </span>a very broad range of countrie<span class=\"_ _1\"></span>s, the majority of which are emerging markets<span class=\"_ _1\"></span>. The Group regularly updates its mark-<span class=\"ls10\">to</span>-<span class=\"ls8\">ma</span>rket positions<span class=\"_ _6b\"> </span>and <span class=\"_ _2\"></span>records the <span class=\"_ _2\"></span>unrealised <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>realised profits <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>losses. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>performance <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>this portfolio <span class=\"_ _2\"></span>remained <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>parame<span class=\"_ _2\"></span>ters <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>within <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>stress <span class=\"_ _2\"></span>tests <span class=\"_ _2\"></span>applie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>part <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>regular <span class=\"_ _2\"></span>ICAAP <span class=\"_ _2\"></span>process; <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>here<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>assessment <span class=\"_ _4\"></span>applied <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>assumed <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>shock <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>credit<span class=\"_ _6b\"> </span>spreads and an additional shock relating to an unexpected<span class=\"_ _1\"></span> change in interest rates.<span class=\"_ _6b\"> </span>Interest rate risk<span class=\"_ _6b\"> </span>Interest rate risk in <span class=\"_ _1\"></span>the banking book<span class=\"_ _6b\"> </span>Interest <span class=\"_ _7\"></span>rate <span class=\"_ _7\"></span>risk <span class=\"_ _1\"></span>refers <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _3c\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>earnings <span class=\"_ _3c\"></span>from the <span class=\"_ _3c\"></span>Group\u2019s <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>instruments <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>non<span class=\"_ _2\"></span><span class=\"ff1\">-trading <span class=\"_ _7\"></span>(i.e. b<span class=\"_ _1\"></span>anking) <span class=\"_ _7\"></span>book <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>movements<span class=\"_ _6b\"> </span></span>in interest rates. The Group uses two complementary approaches to measuring Inte<span class=\"_ _1\"></span>rest Rate Risk in the Banking Book <span class=\"_ _2\"></span><span class=\"ff3\">(\u201cIRRBB\u201d): </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">change<span class=\"_ _1\"></span>s in economic value (i.e. economic value or EVE when assessing the change in value<span class=\"_ _1\"></span> relative to equity); and </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff3 fs0\">change<span class=\"_ _1\"></span>s in expected earnings (i.e. changes in forecast net interest income or \u2018NII\u2019). </span></span>The key <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between the <span class=\"_ _2\"></span>two <span class=\"_ _2\"></span>measures is<span class=\"_ _2\"></span> that <span class=\"_ _2\"></span>EVE <span class=\"_ _2\"></span>calculates the <span class=\"_ _2\"></span>change <span class=\"_ _2\"></span>in th<span class=\"_ _2\"></span>e net <span class=\"_ _2\"></span>present <span class=\"_ _2\"></span>value of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>balance s<span class=\"_ _2\"></span>heet u<span class=\"_ _4\"></span>nder <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>range of yield curve stress scenarios while N<span class=\"_ _1\"></span>II looks at the change in expected earnings.<span class=\"_ _6b\"> </span>EVE <span class=\"_ _4\"></span>measures <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>changes <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>net <span class=\"_ _4\"></span>present <span class=\"_ _2\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>rate <span class=\"_ _2\"></span>se<span class=\"_ _2\"></span>nsitive <span class=\"_ _2\"></span>instruments <span class=\"_ _2\"></span>ove<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>their <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>emaining <span class=\"_ _2\"></span>life <span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>esult<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>fr<span class=\"_ _2\"></span>om<span class=\"_ _6b\"> </span>interest rate movements, i.e. un<span class=\"_ _1\"></span>til all positions have run off. A run-off balance sheet i<span class=\"_ _1\"></span>s a balance sheet where e<span class=\"_ _1\"></span>xisting non-trading book<span class=\"_ _6b\"> </span>positions <span class=\"_ _2\"></span>amortise <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>not <span class=\"_ _2\"></span>replaced <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>any <span class=\"_ _2\"></span>new <span class=\"_ _2\"></span>business. <span class=\"_ _2\"></span>I<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>way, <span class=\"_ _4\"></span>EVE <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>long<span class=\"_ _2\"></span>-term <span class=\"_ _2\"></span>measure, <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sessing <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>impact <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>remaining <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>balance <span class=\"_ _8\"></span>sheet <span class=\"_ _4\"></span>while <span class=\"_ _8\"></span>NII <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>short-med<span class=\"_ _2\"></span>ium <span class=\"_ _4\"></span>term <span class=\"_ _4\"></span>measure, <span class=\"_ _8\"></span>assessing <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>impact <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>expected <span class=\"_ _4\"></span>fut<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>profitability<span class=\"_ _6b\"> </span>within a given time horizon resulting from interest r<span class=\"_ _1\"></span>ate movements.<span class=\"_ _6b\"> </span>Accordingly, <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>managed <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>use <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>maturity/re-pricing <span class=\"_ _2\"></span>schedules <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>stribute int<span class=\"_ _2\"></span>erest-bearing <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span>liabilities <span class=\"_ _9\"> </span>into <span class=\"_ _5\"> </span>different <span class=\"_ _9\"></span>time <span class=\"_ _5\"> </span>bands<span class=\"_ _1\"></span>. <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"> </span>determination <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"> </span>each <span class=\"_ _9\"> </span>instrument <span class=\"_ _5\"> </span>into <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>appropriate <span class=\"_ _9\"> </span>time <span class=\"_ _5\"> </span>period <span class=\"_ _9\"> </span>is <span class=\"_ _9\"> </span>dependen<span class=\"_ _2\"></span>t <span class=\"_ _5\"> </span>on <span class=\"_ _5\"> </span>the<span class=\"_ _6b\"> </span>contractual maturity (if fixed rate) or time remaining to their next <span class=\"_ _2\"></span>re-<span class=\"ff3\">pricing date (if floating rate). This method, also referred to as \u2018g<span class=\"_ _2\"></span>ap<span class=\"_ _6b\"> </span></span>analysis\u2019, will eventually portray the Group\u2019s sensi<span class=\"_ _1\"></span>tivity of earnings and equity to interest rate movem<span class=\"_ _2\"></span><span class=\"ff1\">ents.<span class=\"_ _6b\"> </span></span>A positive, or asset-sensitive, gap arises when assets (both on- and o<span class=\"_ _2\"></span>ff-balance sheet) exceed liabilities in the corresp<span class=\"_ _1\"></span>onding time band,<span class=\"_ _6b\"> </span>and <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>im<span class=\"_ _2\"></span>plies <span class=\"_ _7\"></span>that the <span class=\"_ _7\"></span>Group\u2019s net <span class=\"_ _7\"></span>interest income <span class=\"_ _7\"></span>(<span class=\"_ _2\"></span>and <span class=\"_ _7\"></span>therefore capital) <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>uld <span class=\"_ _7\"></span>decline <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>a <span class=\"_ _1\"></span>result of <span class=\"_ _7\"></span>a decreas<span class=\"_ _1\"></span>e<span class=\"ff1\"> in <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>lev<span class=\"_ _2\"></span>el <span class=\"_ _7\"></span>of interest<span class=\"_ _6b\"> </span></span>rates. To the c<span class=\"_ _2\"></span>ontrary, a negative, or <span class=\"_ _2\"></span>liability-sensitive, gap implies <span class=\"_ _2\"></span>that net interest income <span class=\"_ _2\"></span>could decrease as a re<span class=\"_ _2\"></span>sult of an <span class=\"_ _2\"></span>increase in<span class=\"_ _6b\"> </span>interest rates. The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>manages <span class=\"_ _4\"></span>its <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>risk <span class=\"_ _4\"></span>using <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>in-<span class=\"ff3\">house <span class=\"_ _2\"></span>Interest <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>ate <span class=\"_ _2\"></span>Risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Banking <span class=\"_ _2\"></span>Book <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span>\u201cIRRBB\u201d) <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>considers <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span></span>maturity mis<span class=\"_ _1\"></span>match for i<span class=\"_ _1\"></span>ts pri<span class=\"_ _1\"></span>mary currencies <span class=\"_ _1\"></span>and the <span class=\"_ _1\"></span>effect that <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e s<span class=\"_ _1\"></span>ix interest <span class=\"_ _1\"></span>rate <span class=\"_ _1\"></span>shock scenarios mandate<span class=\"_ _1\"></span>d by <span class=\"_ _1\"></span>the European Central<span class=\"_ _6b\"> </span>Bank have on net interest income (\u201cNII) and the economic value<span class=\"_ _1\"></span> of equity (\u201cEVE\u201d).<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>IRRBB <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>consolidated <span class=\"_ _4\"></span>basis <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>managed <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>monthly <span class=\"_ _4\"></span>basis. <span class=\"_ _4\"></span>Additional <span class=\"_ _2\"></span>di<span class=\"_ _2\"></span>sclosures <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>within <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Pillar <span class=\"_ _4\"></span>3 <span class=\"_ _4\"></span>Disc<span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>sures<span class=\"_ _6b\"> </span>Report published on the Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Whilst trea<span class=\"_ _2\"></span>sury bills <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>not <span class=\"_ _2\"></span>interest-bearing <span class=\"_ _2\"></span>instruments, <span class=\"_ _2\"></span>their <span class=\"_ _2\"></span>value is <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>sensitive. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>price <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>treasury bills <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>issuance <span class=\"_ _2\"></span>is<span class=\"_ _6b\"> </span>reflective <span class=\"_ _1\"></span>of the ris<span class=\"_ _1\"></span>k-free rates at th<span class=\"_ _1\"></span>e time of <span class=\"_ _1\"></span>issuance. With<span class=\"_ _1\"></span>in the following tab<span class=\"_ _1\"></span>les, treasury <span class=\"_ _1\"></span>bills are not marked as n<span class=\"_ _1\"></span>on-interest bearing<span class=\"_ _6b\"> </span>and, instead, are replaced<span class=\"_ _1\"></span> on maturity at a price that re<span class=\"_ _1\"></span>flects a changed reference rate. This align<span class=\"_ _1\"></span>s the treatment of treasury bills in this<span class=\"_ _6b\"> </span>analysis with the IRRBB assessment detailed in the Pillar 3 Disclosures Re<span class=\"_ _1\"></span>port publis<span class=\"ff3\">hed on t<span class=\"_ _2\"></span>he Bank\u2019s website<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span></span>The <span class=\"_ _2\"></span>tables below <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>representative <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying amounts <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>exposures<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>interest rate <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the banking <span class=\"_ _2\"></span>boo<span class=\"_ _2\"></span>k <span class=\"_ _2\"></span>broken<span class=\"_ _6b\"> </span>down by repricing dates.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2025 <table class=\"s w16e h100\" id=\"_83ba1597-1663-4993-a4ea-1366491430dd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x23f y15e0 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x240 y15e0 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x241 y15e0 w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x242 y15e1 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x243 y15e1 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x244 y15e1 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x245 y15e1 w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x246 y15e1 w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x247 y15e1 w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x248 y15e1 w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x249 y15e2 w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x24a y15e2 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24b y15e2 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24c y15e2 w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x24d y15e2 w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24e y15e2 w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24f y15e2 w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x250 y15e3 w46 h64\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x251 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x252 y15e4 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x253 y15e4 w4d h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x254 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x255 y15e4 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x256 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x257 y15e4 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x250 y15e4 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x258 y15e5 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y15e6 w178 h102\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasury bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y15e7 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y15e8 w46 h4c\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,468,368 </div></td><td class=\"c x252 y15e8 w47 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15e8 w4d h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15e8 w46 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15e8 w47 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15e8 w46 h4c\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15e8 w47 h4c\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,609 </div></td><td class=\"c x250 y15e8 w46 h4c\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x258 y15e9 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x251 y15e9 w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">93,441,788 </div></td><td class=\"c x252 y15e9 w47 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">208,117,346 </div></td><td class=\"c x253 y15e9 w4d h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">86,020,966 </div></td><td class=\"c x254 y15e9 w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,979,506 </div></td><td class=\"c x255 y15e9 w47 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,691,709 </div></td><td class=\"c x256 y15e9 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15e9 w47 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,545,087 </div></td><td class=\"c x250 y15e9 w46 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x258 y15ea w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x251 y15ea w46 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,711,981 </div></td><td class=\"c x252 y15ea w47 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,242,436 </div></td><td class=\"c x253 y15ea w4d h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,925,180 </div></td><td class=\"c x254 y15ea w46 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,164 </div></td><td class=\"c x255 y15ea w47 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,927,260 </div></td><td class=\"c x256 y15ea w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15ea w47 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,197,723 </div></td><td class=\"c x250 y15ea w46 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x258 y15eb w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x251 y15eb w46 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">211,238,410 </div></td><td class=\"c x252 y15eb w47 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,502,857 </div></td><td class=\"c x253 y15eb w4d h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">33,227,962 </div></td><td class=\"c x254 y15eb w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,229,089 </div></td><td class=\"c x255 y15eb w47 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,573,832 </div></td><td class=\"c x256 y15eb w46 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,084,019 </div></td><td class=\"c x257 y15eb w47 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">547,282 </div></td><td class=\"c x250 y15eb w46 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x258 y15ec w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x251 y15ec w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y15ec w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15ec w4d h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15ec w46 h11\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,475,502 </div></td><td class=\"c x255 y15ec w47 h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,304,218 </div></td><td class=\"c x256 y15ec w46 h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,120,902 </div></td><td class=\"c x257 y15ec w47 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">354,062 </div></td><td class=\"c x250 y15ec w46 h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x258 y15ed w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x251 y15ed w46 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,999,948 </div></td><td class=\"c x252 y15ed w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15ed w4d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,997,778 </div></td><td class=\"c x254 y15ed w46 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,062,904 </div></td><td class=\"c x255 y15ed w47 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,243,070 </div></td><td class=\"c x256 y15ed w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15ed w47 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">990,7<span class=\"ls2\">59</span> </div></td><td class=\"c x250 y15ed w46 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,4<span class=\"ls2\">59</span> </div></td></tr><tr><td class=\"c x258 y15ee w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x251 y15ee w46 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,633,744 </div></td><td class=\"c x252 y15ee w47 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,821,985 </div></td><td class=\"c x253 y15ee w4d h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15ee w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15ee w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15ee w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15ee w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x250 y15ee w46 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x251 y15ef w46 h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">490,494,239 </div></td><td class=\"c x252 y15ef w47 h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">373,684,624 </div></td><td class=\"c x253 y15ef w4d h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">134,171,886 </div></td><td class=\"c x254 y15ef w46 h12\"><div class=\"t m0 x1b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">88,759,165 </div></td><td class=\"c x255 y15ef w47 h12\"><div class=\"t m0 x25 hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">142,740,089 </div></td><td class=\"c x256 y15ef w46 h12\"><div class=\"t m0 x1b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">30,204,921 </div></td><td class=\"c x257 y15ef w47 h12\"><div class=\"t m0 x19 hc y54e ff5 fs0 fc0 sc0 ls2 ws0\">9,662<span class=\"ls0\">,</span>522<span class=\"ls0\"> </span></div></td><td class=\"c x250 y15ef w46 h12\"><div class=\"t m0 x3b hc y54e ff5 fs0 fc0 sc0 ls2 ws0\">1,269,717<span class=\"ls0\">,</span>446<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x258 y15f0 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x258 y15f1 w89 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x251 y15f1 w46 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(153,013,859) </div></td><td class=\"c x252 y15f1 w47 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(47,780,255) </div></td><td class=\"c x253 y15f1 w4d h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,900,000) </div></td><td class=\"c x254 y15f1 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,615,417) </div></td><td class=\"c x255 y15f1 w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x256 y15f1 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f1 w47 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(740,054) </div></td><td class=\"c x250 y15f1 w46 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td></tr><tr><td class=\"c x258 y15f2 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x251 y15f2 w46 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(451,325,274) </div></td><td class=\"c x252 y15f2 w47 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,440,180) </div></td><td class=\"c x253 y15f2 w4d h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(103,229,830) </div></td><td class=\"c x254 y15f2 w46 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,735,707) </div></td><td class=\"c x255 y15f2 w47 h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,072,215) </div></td><td class=\"c x256 y15f2 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f2 w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,241,526) </div></td><td class=\"c x250 y15f2 w46 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(849,044,732) </div></td></tr><tr><td class=\"c x258 y15f3 w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue <span class=\"ff5\"> </span></div></td><td class=\"c x251 y15f3 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,874,750) </div></td><td class=\"c x252 y15f3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15f3 w4d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,749,501) </div></td><td class=\"c x254 y15f3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15f3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15f3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f3 w47 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(157,794) </div></td><td class=\"c x250 y15f3 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(17,782,045) </div></td></tr><tr><td class=\"c x167 y15f4 w166 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y15f5 w17a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">held for sale<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y15f6 w46 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,509,029) </div></td><td class=\"c x252 y15f6 w47 h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,022,530) </div></td><td class=\"c x253 y15f6 w4d h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15f6 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,109,812) </div></td><td class=\"c x255 y15f6 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15f6 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y15f6 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x250 y15f6 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls56 ws0\">(4<span class=\"ls0\">0,<span class=\"ls2\">641</span>,<span class=\"ls2\">371</span></span><span class=\"ls0\">) </span></div></td></tr><tr><td class=\"c x258 y15f7 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x251 y15f7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y15f7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y15f7 w4d h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y15f7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y15f7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y15f7 w46 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y15f7 w47 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(281,111) </div></td><td class=\"c x250 y15f7 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td></td><td class=\"c x251 y15f8 w46 h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls56 ws0\">(6<span class=\"ls0\">25,722,912</span><span class=\"ls0\">) </span></div></td><td class=\"c x252 y15f8 w47 h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(231,242,965) </div></td><td class=\"c x253 y15f8 w4d h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(122,879,331) </div></td><td class=\"c x254 y15f8 w46 h8\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(121,460,936) </div></td><td class=\"c x255 y15f8 w47 h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,589,409) </div></td><td class=\"c x256 y15f8 w46 h8\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y15f8 w47 h8\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(5,<span class=\"ls2\">420</span>,<span class=\"ls2\">485</span>) </div></td><td class=\"c x250 y15f8 w46 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,<span class=\"ls2\">15</span>0,<span class=\"ls2\">316</span>,<span class=\"ls2\">038</span>) </div></td></tr><tr><td class=\"c x258 y15f9 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap </div></td><td class=\"c x251 y15f9 w46 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls56 ws0\">(1<span class=\"ls0\">35,228,673</span><span class=\"ls0\">) </span></div></td><td class=\"c x252 y15f9 w47 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">142,441,659 </div></td><td class=\"c x253 y15f9 w4d h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,292,555 </div></td><td class=\"c x254 y15f9 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,701,771) </div></td><td class=\"c x255 y15f9 w47 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,150,680 </div></td><td class=\"c x256 y15f9 w46 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,204,921 </div></td><td class=\"c x257 y15f9 w47 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,242,037 </div></td><td></td></tr><tr><td class=\"c x258 y15fa w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x252 y15fa w47 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,212,986 </div></td><td class=\"c x253 y15fa w4d h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,505,541 </div></td><td class=\"c x254 y15fa w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(14,196,230) </div></td><td class=\"c x255 y15fa w47 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">104,954,4<span class=\"ls2\">50</span> </div></td><td class=\"c x256 y15fa w46 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">115,159,371 </div></td><td class=\"c x257 y15fa w47 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\">9<span class=\"lsd\">,4</span></span>01<span class=\"ls0\">,</span>408<span class=\"ls0\"> </span></div></td><td></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Decembe<span class=\"_ _1\"></span>r 2024 <table class=\"s w17b h103\" id=\"_7210f864-ca21-44d8-858f-f76db5076ebe\"><tr><td></td><td></td><td></td><td></td><td class=\"c x25b y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x25c y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x25d y15fb w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x25e y15fc w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x25f y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x260 y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x261 y15fc w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x262 y15fc w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x263 y15fc w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x264 y15fc w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x265 y15fd w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x266 y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x267 y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x268 y15fd w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x262 y15fd w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x269 y15fd w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x26a y15fd w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x26b y15fe w92 h64\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x26c y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26d y15ff w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26e y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26f y15ff wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x270 y15ff w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x271 y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x272 y15ff w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x26b y15ff w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x273 y1600 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1601 w178 hc6\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasury bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y1602 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x26c y1603 w92 h2e\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,175,556 </div></td><td class=\"c x26d y1603 w9 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e y1603 w92 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f y1603 wa h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y1603 w8 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x271 y1603 w92 h2e\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1603 w9 h2e\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,661 </div></td><td class=\"c x26b y1603 w92 h2e\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x273 y1604 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x26c y1604 w92 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">44,321,330 </div></td><td class=\"c x26d y1604 w9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">75,168,149 </div></td><td class=\"c x26e y1604 w92 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,279,367 </div></td><td class=\"c x26f y1604 wa h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,275,053 </div></td><td class=\"c x270 y1604 w8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">70,833,342 </div></td><td class=\"c x271 y1604 w92 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">408,461 </div></td><td class=\"c x272 y1604 w9 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">447,596 </div></td><td class=\"c x26b y1604 w92 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x273 y1605 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x26c y1605 w92 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">83,186,831 </div></td><td class=\"c x26d y1605 w9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,727,341 </div></td><td class=\"c x26e y1605 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f y1605 wa h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">981,008 </div></td><td class=\"c x270 y1605 w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,869,997 </div></td><td class=\"c x271 y1605 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1605 w9 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">692,215 </div></td><td class=\"c x26b y1605 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x273 y1606 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x26c y1606 w92 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">267,587,430 </div></td><td class=\"c x26d y1606 w9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">124,410,859 </div></td><td class=\"c x26e y1606 w92 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,583,500 </div></td><td class=\"c x26f y1606 wa h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,233,575 </div></td><td class=\"c x270 y1606 w8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,541,540 </div></td><td class=\"c x271 y1606 w92 h6\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1606 w9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,619,819 </div></td><td class=\"c x26b y1606 w92 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x273 y1607 w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x26c y1607 w92 h11\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26d y1607 w9 h11\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e y1607 w92 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,485,597 </div></td><td class=\"c x26f y1607 wa h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,237,787 </div></td><td class=\"c x270 y1607 w8 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,265,728 </div></td><td class=\"c x271 y1607 w92 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x272 y1607 w9 h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">385,644 </div></td><td class=\"c x26b y1607 w92 h11\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x273 y1608 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x26c y1608 w92 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,999,420 </div></td><td class=\"c x26d y1608 w9 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26e y1608 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x26f y1608 wa h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y1608 w8 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x271 y1608 w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y1608 w9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,486 </div></td><td class=\"c x26b y1608 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td></td><td class=\"c x26c y1609 w92 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,270,567 </div></td><td class=\"c x26d y1609 w9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">203,306,349 </div></td><td class=\"c x26e y1609 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,348,464 </div></td><td class=\"c x26f y1609 wa h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">58,727,423 </div></td><td class=\"c x270 y1609 w8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,510,607 </div></td><td class=\"c x271 y1609 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,800 </div></td><td class=\"c x272 y1609 w9 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,236,421 </div></td><td class=\"c x26b y1609 w92 h7\"><div class=\"t m0 x59 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,055,698,631 </div></td></tr><tr><td class=\"c x273 y160a w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x273 y160b w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x26c y160b w92 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,082,463) </div></td><td class=\"c x26d y160b w9 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(22,708,027) </div></td><td class=\"c x26e y160b w92 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,500,000) </div></td><td class=\"c x26f y160b wa h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,832,264) </div></td><td class=\"c x270 y160b w8 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x271 y160b w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160b w9 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,553,383) </div></td><td class=\"c x26b y160b w92 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td></tr><tr><td class=\"c x273 y160c w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x26c y160c w92 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(373,784,583) </div></td><td class=\"c x26d y160c w9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(193,508,272) </div></td><td class=\"c x26e y160c w92 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(60,885,765) </div></td><td class=\"c x26f y160c wa h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,121,692) </div></td><td class=\"c x270 y160c w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,784,853) </div></td><td class=\"c x271 y160c w92 h6\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160c w9 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,033,584) </div></td><td class=\"c x26b y160c w92 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,118,749) </div></td></tr><tr><td class=\"c x273 y160d w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue <span class=\"ff5\"> </span></div></td><td class=\"c x26c y160d w92 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,194,266) </div></td><td class=\"c x26d y160d w9 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,194,266) </div></td><td class=\"c x26e y160d w92 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,194,266) </div></td><td class=\"c x26f y160d wa h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x270 y160d w8 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x271 y160d w92 h7\"><div class=\"t m0 x96 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160d w9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(268,903) </div></td><td class=\"c x26b y160d w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(15,851,701) </div></td></tr><tr><td></td><td class=\"c x26c y160e w92 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(574,061,312) </div></td><td class=\"c x26d y160e w9 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(221,410,565) </div></td><td class=\"c x26e y160e w92 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(73,580,031) </div></td><td class=\"c x26f y160e wa h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,953,956) </div></td><td class=\"c x270 y160e w8 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,302,047) </div></td><td class=\"c x271 y160e w92 h7\"><div class=\"t m0 x96 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x272 y160e w9 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,855,870) </div></td><td class=\"c x26b y160e w92 h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(936,163,781) </div></td></tr><tr><td class=\"c x273 y160f w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap </div></td><td class=\"c x26c y160f w92 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(42,790,745) </div></td><td class=\"c x26d y160f w9 h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(18,104,216) </div></td><td class=\"c x26e y160f w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,768,433 </div></td><td class=\"c x26f y160f wa h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">25,773,467 </div></td><td class=\"c x270 y160f w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">93,208,560 </div></td><td class=\"c x271 y160f w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">57,298,800 </div></td><td class=\"c x272 y160f w9 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(7,619,449) </div></td><td></td></tr><tr><td class=\"c x273 y1610 w89 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x26d y1610 w9 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(60,894,961) </div></td><td class=\"c x26e y1610 w92 h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(49,126,528) </div></td><td class=\"c x26f y1610 wa h12\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,353,061) </div></td><td class=\"c x270 y1610 w8 h12\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">69,855,499 </div></td><td class=\"c x271 y1610 w92 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">127,154,299 </div></td><td class=\"c x272 y1610 w9 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,534,850 </div></td><td></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w17c h104\" id=\"_1c583e9f-90b8-4ac1-96de-38cf95ee43fd\"><tr><td></td><td></td><td></td><td></td><td class=\"c x23f y1611 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x240 y1611 w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x241 y1611 w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x242 y1612 w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x243 y1612 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x244 y1612 w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x245 y1612 w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x246 y1612 w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x247 y1612 w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x248 y1612 w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x249 y1613 w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x24a y1613 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24b y1613 w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24c y1613 w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x24d y1613 w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24e y1613 w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24f y1613 w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x250 y1614 w46 h64\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x251 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x252 y1615 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x253 y1615 w4d h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x254 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x255 y1615 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x256 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x257 y1615 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x250 y1615 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x258 y1616 w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1617 w178 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasury bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y1618 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y1619 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,468,368 </div></td><td class=\"c x252 y1619 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1619 w4d h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1619 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1619 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1619 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1619 w47 h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,464 </div></td><td class=\"c x250 y1619 w46 h11\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x258 y161a w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x251 y161a w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">37,511,010 </div></td><td class=\"c x252 y161a w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,242,436 </div></td><td class=\"c x253 y161a w4d h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,925,180 </div></td><td class=\"c x254 y161a w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y161a w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,927,260 </div></td><td class=\"c x256 y161a w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y161a w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,242,097 </div></td><td class=\"c x250 y161a w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x258 y161b w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x251 y161b w46 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">337,223,410 </div></td><td class=\"c x252 y161b w47 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">183,975,533 </div></td><td class=\"c x253 y161b w4d h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,181,530 </div></td><td class=\"c x254 y161b w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,411,687 </div></td><td class=\"c x255 y161b w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,573,832 </div></td><td class=\"c x256 y161b w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,084,019 </div></td><td class=\"c x257 y161b w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,140,451 </div></td><td class=\"c x250 y161b w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x258 y161c w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x251 y161c w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y161c w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y161c w4d h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y161c w46 h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,475,502 </div></td><td class=\"c x255 y161c w47 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,304,218 </div></td><td class=\"c x256 y161c w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,120,902 </div></td><td class=\"c x257 y161c w47 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">354,062 </div></td><td class=\"c x250 y161c w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x258 y161d w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x251 y161d w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,496,952 </div></td><td class=\"c x252 y161d w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y161d w4d h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,997,778 </div></td><td class=\"c x254 y161d w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,062,904 </div></td><td class=\"c x255 y161d w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,243,070 </div></td><td class=\"c x256 y161d w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y161d w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,667,148 </div></td><td class=\"c x250 y161d w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td></td><td class=\"c x251 y161e w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">562,699,740 </div></td><td class=\"c x252 y161e w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">207,217,969 </div></td><td class=\"c x253 y161e w4d h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">51,104,488 </div></td><td class=\"c x254 y161e w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">69,950,093 </div></td><td class=\"c x255 y161e w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">122,048,380 </div></td><td class=\"c x256 y161e w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,204,921 </div></td><td class=\"c x257 y161e w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,406,222 </div></td><td class=\"c x250 y161e w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,047,631,813 </div></td></tr><tr><td class=\"c x258 y161f w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x258 y1620 w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x251 y1620 w46 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(132,802,734) </div></td><td class=\"c x252 y1620 w47 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,000,000) </div></td><td class=\"c x253 y1620 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1620 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,112,325) </div></td><td class=\"c x255 y1620 w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x256 y1620 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1620 w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(439,251) </div></td><td class=\"c x250 y1620 w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td></tr><tr><td class=\"c x258 y1621 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x251 y1621 w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(455,230,901) </div></td><td class=\"c x252 y1621 w47 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(163,499,928) </div></td><td class=\"c x253 y1621 w4d h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(103,229,830) </div></td><td class=\"c x254 y1621 w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,890,678) </div></td><td class=\"c x255 y1621 w47 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,101,400) </div></td><td class=\"c x256 y1621 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1621 w47 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,593,072) </div></td><td class=\"c x250 y1621 w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(852,545,809) </div></td></tr><tr><td class=\"c x258 y1622 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x251 y1622 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y1622 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1622 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1622 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1622 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1622 w46 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y1622 w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(281,111) </div></td><td class=\"c x250 y1622 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,281,111) </div></td></tr><tr><td></td><td class=\"c x251 y1623 w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(588,033,635) </div></td><td class=\"c x252 y1623 w47 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(178,499,928) </div></td><td class=\"c x253 y1623 w4d h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(103,229,830) </div></td><td class=\"c x254 y1623 w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(116,003,003) </div></td><td class=\"c x255 y1623 w47 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,618,594) </div></td><td class=\"c x256 y1623 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(20,000,000) </div></td><td class=\"c x257 y1623 w47 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,313,434) </div></td><td class=\"c x250 y1623 w46 h7\"><div class=\"t m0 x32 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,033,698,424) </div></td></tr><tr><td class=\"c x258 y1624 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap  </div></td><td class=\"c x251 y1624 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(25,333,895) </div></td><td class=\"c x252 y1624 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,718,041 </div></td><td class=\"c x253 y1624 w4d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(52,125,342) </div></td><td class=\"c x254 y1624 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(46,052,910) </div></td><td class=\"c x255 y1624 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">98,429,786 </div></td><td class=\"c x256 y1624 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,204,921 </div></td><td class=\"c x257 y1624 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">92,788 </div></td><td></td></tr><tr><td class=\"c x258 y1625 w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x252 y1625 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,384,146 </div></td><td class=\"c x253 y1625 w4d h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(48,741,196) </div></td><td class=\"c x254 y1625 w46 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(94,794,106) </div></td><td class=\"c x255 y1625 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,635,680 </div></td><td class=\"c x256 y1625 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,840,601 </div></td><td class=\"c x257 y1625 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,933,389 </div></td><td></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w17c h103\" id=\"_e84f9161-6452-4e86-8a81-570da4e07fb9\"><tr><td></td><td></td><td></td><td></td><td class=\"c x23f y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x240 y15fb w16f h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x241 y15fb w170 h101\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Not subject to<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x242 y15fc w155 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Less than<span class=\"_ _6b\"> </span></div></td><td class=\"c x243 y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x244 y15fc w171 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Between<span class=\"_ _6b\"> </span></div></td><td class=\"c x245 y15fc w172 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x246 y15fc w173 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 5<span class=\"_ _6b\"> </span></div></td><td class=\"c x247 y15fc w157 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">More than<span class=\"_ _6b\"> </span></div></td><td class=\"c x248 y15fc w174 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">interest rate<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x249 y15fd w159 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 month<span class=\"_ _6b\"> </span></div></td><td class=\"c x24a y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">1 &amp; 3 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24b y15fd w175 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">3 &amp; 6 months<span class=\"_ _6b\"> </span></div></td><td class=\"c x24c y15fd w15b hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">&amp; 1 year<span class=\"_ _6b\"> </span></div></td><td class=\"c x24d y15fd w176 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24e y15fd w15d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">5 years<span class=\"_ _6b\"> </span></div></td><td class=\"c x24f y15fd w177 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">risk<span class=\"_ _6b\"> </span></div></td><td class=\"c x250 y15fe w46 h64\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x251 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x252 y15ff w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x253 y15ff w4d h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x254 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x255 y15ff w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x256 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x257 y15ff w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x250 y15ff w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x258 y1626 w89 h12\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1627 w17d hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x259 y1628 w179 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x251 y1604 w46 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,175,556 </div></td><td class=\"c x252 y1604 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1604 w4d h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1604 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1604 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1604 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1604 w47 h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,734 </div></td><td class=\"c x250 y1604 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x258 y1605 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x251 y1605 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,840,553 </div></td><td class=\"c x252 y1605 w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,727,341 </div></td><td class=\"c x253 y1605 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1605 w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">968,211 </div></td><td class=\"c x255 y1605 w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,869,997 </div></td><td class=\"c x256 y1605 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1605 w47 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">692,022 </div></td><td class=\"c x250 y1605 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x258 y1606 w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x251 y1606 w46 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">294,363,354 </div></td><td class=\"c x252 y1606 w47 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">154,718,115 </div></td><td class=\"c x253 y1606 w4d h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,218,511 </div></td><td class=\"c x254 y1606 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,667,059 </div></td><td class=\"c x255 y1606 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,732,381 </div></td><td class=\"c x256 y1606 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1606 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,084,491 </div></td><td class=\"c x250 y1606 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x258 y1607 w89 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income </span></div></td><td class=\"c x251 y1607 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x252 y1607 w47 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1607 w4d h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,485,597 </div></td><td class=\"c x254 y1607 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,237,787 </div></td><td class=\"c x255 y1607 w47 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,265,728 </div></td><td class=\"c x256 y1607 w46 h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x257 y1607 w47 h11\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">385,644 </div></td><td class=\"c x250 y1607 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x258 y1608 w89 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x251 y1608 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,999,420 </div></td><td class=\"c x252 y1608 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y1608 w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y1608 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x255 y1608 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x256 y1608 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1608 w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">74,486 </div></td><td class=\"c x250 y1608 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td></td><td class=\"c x251 y1609 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">507,378,883 </div></td><td class=\"c x252 y1609 w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">158,445,456 </div></td><td class=\"c x253 y1609 w4d h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,704,108 </div></td><td class=\"c x254 y1609 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">51,873,057 </div></td><td class=\"c x255 y1609 w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">43,868,106 </div></td><td class=\"c x256 y1609 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x257 y1609 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,240,377 </div></td><td class=\"c x250 y1609 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">864,400,326 </div></td></tr><tr><td class=\"c x258 y160a w89 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x258 y160b w89 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x251 y160b w46 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(154,366,529) </div></td><td class=\"c x252 y160b w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x253 y160b w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x254 y160b w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,604,197) </div></td><td class=\"c x255 y160b w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,517,194) </div></td><td class=\"c x256 y160b w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y160b w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,241,206) </div></td><td class=\"c x250 y160b w46 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(168,729,126) </div></td></tr><tr><td class=\"c x258 y160c w89 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x251 y160c w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(375,590,618) </div></td><td class=\"c x252 y160c w47 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(193,552,423) </div></td><td class=\"c x253 y160c w4d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(60,985,306) </div></td><td class=\"c x254 y160c w46 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,121,692) </div></td><td class=\"c x255 y160c w47 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,784,853) </div></td><td class=\"c x256 y160c w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y160c w47 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,656,165) </div></td><td class=\"c x250 y160c w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(679,691,057) </div></td></tr><tr><td></td><td class=\"c x251 y1629 w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(529,957,147) </div></td><td class=\"c x252 y1629 w47 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(193,552,423) </div></td><td class=\"c x253 y1629 w4d h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(60,985,306) </div></td><td class=\"c x254 y1629 w46 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(31,725,889) </div></td><td class=\"c x255 y1629 w47 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(23,302,047) </div></td><td class=\"c x256 y1629 w46 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x257 y1629 w47 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,897,371) </div></td><td class=\"c x250 y1629 w46 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(848,420,183) </div></td></tr><tr><td class=\"c x258 y160f w89 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Interest sensitivity gap  </div></td><td class=\"c x251 y160f w46 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(22,578,264) </div></td><td class=\"c x252 y160f w47 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(35,106,967) </div></td><td class=\"c x253 y160f w4d h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,281,198) </div></td><td class=\"c x254 y160f w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,147,168 </div></td><td class=\"c x255 y160f w47 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,566,059 </div></td><td class=\"c x256 y160f w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">56,890,339 </div></td><td class=\"c x257 y160f w47 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,656,994) </div></td><td></td></tr><tr><td class=\"c x258 y1610 w89 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cumulative gap </div></td><td></td><td class=\"c x252 y1610 w47 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(57,685,231) </div></td><td class=\"c x253 y1610 w4d h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(76,966,429) </div></td><td class=\"c x254 y1610 w46 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(56,819,261) </div></td><td class=\"c x255 y1610 w47 h12\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(36,253,202) </div></td><td class=\"c x256 y1610 w46 h12\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,637,137 </div></td><td class=\"c x257 y1610 w47 h12\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,980,143 </div></td><td></td></tr></table>Sensitivity anal<span class=\"_ _1\"></span>ysis for financial instrum<span class=\"_ _1\"></span>ents subject t<span class=\"_ _1\"></span>o interest rate<span class=\"_ _1\"></span> risk<span class=\"_ _6b\"> </span>The tables below depict the ch<span class=\"_ _1\"></span>anges in Economic Value of Equity and Net Interest Income from movement in stressed yield curve<span class=\"_ _2\"></span>s on a<span class=\"_ _6b\"> </span>consolidated <span class=\"_ _1\"></span>basis <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>so<span class=\"_ _2\"></span>lo <span class=\"_ _1\"></span>basis for <span class=\"_ _7\"></span>the end<span class=\"_ _1\"></span> of <span class=\"_ _7\"></span>financial years <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>2024. <span class=\"_ _1\"></span>This <span class=\"_ _1\"></span>analysis <span class=\"_ _1\"></span>assumes that <span class=\"_ _7\"></span>all other <span class=\"_ _7\"></span>variabl<span class=\"_ _2\"></span>es, in <span class=\"_ _7\"></span>particular<span class=\"_ _6b\"> </span>foreign curren<span class=\"_ _1\"></span>cy rates, remain constant. IRRBB is rep<span class=\"_ _1\"></span>orted monthly on a consolidate<span class=\"_ _1\"></span>d basis, however Bank computati<span class=\"_ _1\"></span>ons are calc<span class=\"_ _2\"></span>ulated<span class=\"_ _6b\"> </span>and presented a<span class=\"_ _2\"></span>s at year <span class=\"_ _2\"></span>end. The <span class=\"_ _2\"></span>IRRBB tool <span class=\"_ _2\"></span>is in line <span class=\"_ _2\"></span>with the <span class=\"_ _2\"></span>latest EBA <span class=\"_ _2\"></span>guidelines. Further infor<span class=\"_ _2\"></span>mati<span class=\"_ _2\"></span>on related <span class=\"_ _2\"></span>to the measurement<span class=\"_ _6b\"> </span>of inte<span class=\"_ _1\"></span>rest <span class=\"_ _1\"></span>rate risk <span class=\"_ _1\"></span>can <span class=\"_ _1\"></span>be located <span class=\"_ _7\"></span>in the Pillar <span class=\"_ _7\"></span>3<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Disclosures <span class=\"_ _1\"></span>Report. The <span class=\"_ _7\"></span>impact on <span class=\"_ _1\"></span>EVE and <span class=\"_ _1\"></span>NII resulting<span class=\"_ _1\"></span> from <span class=\"_ _1\"></span>stresses performed on <span class=\"_ _1\"></span>the<span class=\"_ _6b\"> </span>banking book fall within the Group\u2019s risk appetite.<span class=\"_ _6b\"> </span>2025<table class=\"s w17e h105\" id=\"_bf3cda08-6565-47c0-9446-991612f40617\"><tr><td></td><td></td><td class=\"c x274 y162a w17f hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Parallel<span class=\"_ _6b\"> </span></div></td><td class=\"c x275 y162a w180 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x276 y162a w180 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1cc y162b w3b h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Parallel up </div></td><td class=\"c x277 y162c w181 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x278 y162c w182 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">up<span class=\"_ _6b\"> </span></div></td><td class=\"c x279 y162c w181 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ca y162b w3b h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Steepener </div></td><td class=\"c x1cb y162b w3c h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Flattener </div></td></tr><tr><td></td><td class=\"c x1cc y162d w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c7 y162d w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y162d w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c9 y162d w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1ca y162d w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1cb y162d w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x167 y162e w183 h106\"><div class=\"t m0 x144 hc y117f ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity of equity to interest rate<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y162f w184 hb5\"><div class=\"t m0 x144 hc y117f ff5 fs0 fc4 sc0 ls0 ws0\">movements<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1630 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y1630 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,452,528) </div></td><td class=\"c x1c7 y1630 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,277,621 </div></td><td class=\"c x1c8 y1630 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,675,664) </div></td><td class=\"c x1c9 y1630 w3c h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,516 </div></td><td class=\"c x1ca y1630 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,413,957) </div></td><td class=\"c x1cb y1630 w3c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(683,218) </div></td></tr><tr><td class=\"c x16e y1631 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y1631 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,264,667) </div></td><td class=\"c x1c7 y1631 w3c h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,575,281 </div></td><td class=\"c x1c8 y1631 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,549,635) </div></td><td class=\"c x1c9 y1631 w3c h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,108,398 </div></td><td class=\"c x1ca y1631 w3b h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(218,440) </div></td><td class=\"c x1cb y1631 w3c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,627,976) </div></td></tr><tr><td class=\"c x16e y1632 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y1632 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,565,800) </div></td><td class=\"c x1c7 y1632 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,723,018 </div></td><td class=\"c x1c8 y1632 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,977,802) </div></td><td class=\"c x1c9 y1632 w3c h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">858,029 </div></td><td class=\"c x1ca y1632 w3b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(916,321) </div></td><td class=\"c x1cb y1632 w3c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(860,564) </div></td></tr><tr><td class=\"c x16e y1633 w1a h2e\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity <span class=\"lsd\">of</span> net interest income to  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls1 ws0\">     <span class=\"ls0\">interest rate movements</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1634 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y1634 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,294,589) </div></td><td class=\"c x1c7 y1634 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,929,018 </div></td><td class=\"c x1c8 y1634 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1634 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1634 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1634 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1635 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y1635 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,835,973) </div></td><td class=\"c x1c7 y1635 w3c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,532,432) </div></td><td class=\"c x1c8 y1635 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1635 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1635 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1635 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1636 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y1636 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,960,235) </div></td><td class=\"c x1c7 y1636 w3c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,958,194) </div></td><td class=\"c x1c8 y1636 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1636 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1636 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1636 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr></table>2024<table class=\"s w185 h107\" id=\"_cbee3e09-71e4-4b99-baa1-dd4468ea3231\"><tr><td></td><td></td><td class=\"c x274 y1637 w17f hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Parallel<span class=\"_ _6b\"> </span></div></td><td class=\"c x275 y1637 w180 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x276 y1637 w180 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Short rates<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x1cc y1638 w3b h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Parallel up </div></td><td class=\"c x277 y1639 w181 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x278 y1639 w186 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls9 ws0\">up<span class=\"_ _6b\"> </span></div></td><td class=\"c x279 y1639 w181 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">down<span class=\"_ _6b\"> </span></div></td><td class=\"c x1ca y1638 w3b h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Steepener </div></td><td class=\"c x1cb y1638 w3c h11\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Flattener </div></td></tr><tr><td></td><td class=\"c x1cc y163a w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c7 y163a w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y163a w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c9 y163a w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1ca y163a w3b h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1cb y163a w3c h6e\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x167 y163b w183 h106\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity of equity to interest rate<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y163c w184 hb7\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc4 sc0 ls0 ws0\">movements<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y163d w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y163d w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,306,782) </div></td><td class=\"c x1c7 y163d w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,552,582 </div></td><td class=\"c x1c8 y163d w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,603,126) </div></td><td class=\"c x1c9 y163d w3c h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">396,874 </div></td><td class=\"c x1ca y163d w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953,472) </div></td><td class=\"c x1cb y163d w3c h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">149,469 </div></td></tr><tr><td class=\"c x16e y163e w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y163e w3b h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,932,647) </div></td><td class=\"c x1c7 y163e w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,819,914 </div></td><td class=\"c x1c8 y163e w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,190,952) </div></td><td class=\"c x1c9 y163e w3c h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,514,034 </div></td><td class=\"c x1ca y163e w3b h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(685,791) </div></td><td class=\"c x1cb y163e w3c h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,925,540) </div></td></tr><tr><td class=\"c x16e y163f w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y163f w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,714,856) </div></td><td class=\"c x1c7 y163f w3c h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,966,945 </div></td><td class=\"c x1c8 y163f w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,141,459) </div></td><td class=\"c x1c9 y163f w3c h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">943,312 </div></td><td class=\"c x1ca y163f w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,525,959) </div></td><td class=\"c x1cb y163f w3c h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(70,262) </div></td></tr><tr><td class=\"c x16e y1640 w1a h42\"><div class=\"t m0 x4 hc y248 ff5 fs0 fc4 sc0 ls0 ws0\">Sensitivity of net interest income to  </div><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls1 ws0\">     <span class=\"ls0\">interest rate movements</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1641 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group </div></td><td class=\"c x1cc y1641 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,727,994) </div></td><td class=\"c x1c7 y1641 w3c h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,171,399 </div></td><td class=\"c x1c8 y1641 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1641 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1641 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1641 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1642 w1a h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Group (incl. trading book) </div></td><td class=\"c x1cc y1642 w3b h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,706,917) </div></td><td class=\"c x1c7 y1642 w3c h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,224,407) </div></td><td class=\"c x1c8 y1642 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1642 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1642 w3b h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1642 w3c h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr><tr><td class=\"c x16e y1204 w1a h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank </div></td><td class=\"c x1cc y1204 w3b h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,911,200) </div></td><td class=\"c x1c7 y1204 w3c h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(440,606)  </div></td><td class=\"c x1c8 y1204 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1c9 y1204 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1ca y1204 w3b h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td><td class=\"c x1cb y1204 w3c h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">N/A </div></td></tr></table>The specified size of the<span class=\"_ _1\"></span> interest rate shocks for the Group<span class=\"_ _1\"></span>\u2019s material currencies according to An<span class=\"_ _1\"></span>nex 1 of the EBA Consultati<span class=\"ff1\">on Paper on<span class=\"_ _6b\"> </span></span>Draft Regulatory Technical Standards are as follows (to note that INR is only considered as material currency for Group):<table class=\"s w187 h108\" id=\"_6dfc6a4a-e6c8-4ec7-9d3e-58b06f007268\"><tr><td></td><td></td><td class=\"c x27a y1643 w188 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">EUR<span class=\"_ _6b\"> </span></div></td><td class=\"c x27b y1643 w189 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td><td class=\"c x27c y1643 w18a hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">INR<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x27d y1644 w18b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in basis points<span class=\"_ _6b\"> </span></div></td><td class=\"c x27e y1644 w18b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in basis points<span class=\"_ _6b\"> </span></div></td><td class=\"c x27f y1644 w18b hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in basis points<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1645 w2f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Parallel up </div></td><td></td><td class=\"c x16a y1645 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+200 </div></td><td class=\"c x1c9 y1645 wa5 h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+200 </div></td><td class=\"c x280 y1645 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+400 </div></td></tr><tr><td class=\"c x16e y15db w2f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Parallel down </div></td><td></td><td class=\"c x16a y15db w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">200</span> </div></td><td class=\"c x1c9 y15db wa5 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">200</span> </div></td><td class=\"c x280 y15db w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">400</span> </div></td></tr><tr><td class=\"c x16e y1646 w2f h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Short rates up </div></td><td></td><td class=\"c x16a y1646 w2e h8\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+250 </div></td><td class=\"c x1c9 y1646 wa5 h8\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+300 </div></td><td class=\"c x280 y1646 w2e h8\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+500 </div></td></tr><tr><td class=\"c x16e y1647 w2f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Short rates down </div></td><td></td><td class=\"c x16a y1647 w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">250</span> </div></td><td class=\"c x1c9 y1647 wa5 h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">300</span> </div></td><td class=\"c x280 y1647 w2e h6\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">500</span> </div></td></tr><tr><td class=\"c x16e y1648 w2f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Steepener </div></td><td class=\"c x281 y1648 wa4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">short rates down </div></td><td class=\"c x16a y1648 w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">250</span> </div></td><td class=\"c x1c9 y1648 wa5 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">300</span> </div></td><td class=\"c x280 y1648 w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">500</span> </div></td></tr><tr><td></td><td class=\"c x281 y1649 wa4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">long rates down </div></td><td class=\"c x16a y1649 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+100 </div></td><td class=\"c x1c9 y1649 wa5 h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+150 </div></td><td class=\"c x280 y1649 w2e h7\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+300 </div></td></tr><tr><td class=\"c x16e y164a w2f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Flattener </div></td><td class=\"c x281 y164a wa4 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">short rates up </div></td><td class=\"c x16a y164a w2e h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+250 </div></td><td class=\"c x1c9 y164a wa5 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+300 </div></td><td class=\"c x280 y164a w2e h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+500 </div></td></tr><tr><td></td><td class=\"c x281 y164b wa4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">long rates down </div></td><td class=\"c x16a y164b w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">100</span> </div></td><td class=\"c x1c9 y164b wa5 h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">150</span> </div></td><td class=\"c x280 y164b w2e h7\"><div class=\"t m0 x7b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls2\">300</span> </div></td></tr></table>Credit spread risk in <span class=\"_ _1\"></span>the bankin<span class=\"_ _1\"></span>g book<span class=\"_ _6b\"> </span>Credit Spread Risk in th<span class=\"_ _2\"></span>e Banking Boo<span class=\"_ _2\"></span>k (CSRBB) is defined as \u201crisk driven by <span class=\"_ _2\"></span>changes of the market price fo<span class=\"_ _2\"></span>r credit risk, for<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>liquidity and<span class=\"_ _6b\"> </span></span>for potentially other characteristics of credit-risky instruments, which is not captured by another existing prudential framework such <span class=\"_ _2\"></span>as<span class=\"_ _6b\"> </span>IRRBB <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>by <span class=\"_ _1\"></span>expected <span class=\"_ _7\"></span>credit/(jump-<span class=\"ls10\">to</span>-<span class=\"ff3\">) defaul<span class=\"_ _1\"></span>t <span class=\"_ _7\"></span>risk. CSRBB <span class=\"_ _7\"></span>captures <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>risk of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>instrument\u2019s <span class=\"_ _7\"></span>changing <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>pread <span class=\"_ _7\"></span>while <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>suming <span class=\"_ _7\"></span>the s<span class=\"_ _1\"></span>ame<span class=\"_ _6b\"> </span></span>level of creditworthiness, i.e. how the credit spre<span class=\"_ _1\"></span>ad is moving within a certain rating/PD range\u201d.<span class=\"ff1\"> </span>EBA <span class=\"_ _4\"></span>Guidelines <span class=\"_ _4\"></span>define <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>redit <span class=\"_ _4\"></span>spread <span class=\"_ _4\"></span>sensitive <span class=\"_ _4\"></span>instruments <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>\u201cassets, <span class=\"_ _4\"></span>liabilities <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>off<span class=\"_ _2\"></span><span class=\"ff1\">-balance-sheet <span class=\"_ _4\"></span>items <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>non-trading <span class=\"_ _4\"></span>b<span class=\"_ _2\"></span>ook,<span class=\"_ _6b\"> </span></span>which <span class=\"_ _7\"></span>are s<span class=\"_ _1\"></span>ensitive <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redi<span class=\"_ _1\"></span>t s<span class=\"_ _1\"></span>pread <span class=\"_ _1\"></span>changes <span class=\"_ _7\"></span>(exc<span class=\"_ _2\"></span>luding <span class=\"_ _7\"></span>assets <span class=\"_ _1\"></span>deducted <span class=\"_ _7\"></span>from CET1 <span class=\"_ _7\"></span>capital <span class=\"ff3\">\u2013</span> <span class=\"_ _7\"></span>e.g., <span class=\"_ _1\"></span>real <span class=\"_ _7\"></span>estate <span class=\"_ _1\"></span>or <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>ntangible <span class=\"_ _7\"></span>assets or <span class=\"_ _7\"></span>equity<span class=\"_ _6b\"> </span>exposures <span class=\"_ _7\"></span>in the <span class=\"_ _7\"></span>non-<span class=\"ff3\">tradi<span class=\"_ _2\"></span>ng <span class=\"_ _7\"></span>book)\u201d. Furthermore, <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>EBA G<span class=\"_ _1\"></span>uidelines <span class=\"_ _7\"></span>on IRRBB/CSRBB <span class=\"_ _7\"></span>define two <span class=\"_ _7\"></span>primary CS<span class=\"_ _1\"></span>RBB <span class=\"_ _1\"></span>measures: \u201c<span class=\"_ _1\"></span>economic<span class=\"_ _6b\"> </span></span>value <span class=\"_ _7\"></span>(EV<span class=\"_ _2\"></span>) <span class=\"_ _7\"></span>measures <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>n<span class=\"_ _2\"></span>et <span class=\"_ _7\"></span>interest <span class=\"_ _1\"></span>income <span class=\"_ _7\"></span>(NII) measure<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>plus <span class=\"_ _1\"></span>market <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>changes, <span class=\"_ _1\"></span>applied <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>context<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>sensitivity <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>changes<span class=\"_ _6b\"> </span>in <span class=\"_ _8\"></span>market <span class=\"_ _9\"></span>credit/liquidity <span class=\"_ _8\"></span>spreads\u201d. <span class=\"_ _9\"> </span>As <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>uch, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>spread <span class=\"_ _9\"></span>risk <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>expected <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>apture<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>effects <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>how <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>per<span class=\"_ _4\"></span><span class=\"ff1\">ceives<span class=\"_ _6b\"> </span></span>valuation and pricing of <span class=\"_ _2\"></span>particular asset class<span class=\"ls18\">es</span><span class=\"ff3\">, and its effects on <span class=\"_ _2\"></span>the institution\u2019s value of the repricing cash flo<span class=\"_ _2\"></span>ws and its contribution<span class=\"_ _6b\"> </span></span>to the interest income and expense from the n<span class=\"_ _1\"></span>on-trading interest <span class=\"_ _2\"></span>sensitive assets<span class=\"_ _1\"></span> and liabilities.<span class=\"_ _6b\"> </span>In terms<span class=\"_ _1\"></span> of the<span class=\"_ _1\"></span> perimeter, CSRBB re<span class=\"_ _1\"></span>lates to cred<span class=\"_ _1\"></span>it risky <span class=\"_ _1\"></span>instruments: (1) that <span class=\"_ _7\"></span>are sensitive to credi<span class=\"_ _1\"></span>t spread changes<span class=\"_ _1\"></span>, (2) for which market<span class=\"_ _6b\"> </span>prices <span class=\"_ _1\"></span>for their credit spre<span class=\"_ _1\"></span>ads are availabl<span class=\"_ _1\"></span>e, (3) whose marke<span class=\"_ _1\"></span>t price spre<span class=\"_ _1\"></span>ad remains within <span class=\"_ _1\"></span>the same level <span class=\"_ _1\"></span>of credit<span class=\"_ _2\"></span>worthiness (i.e. <span class=\"_ _1\"></span>credit<span class=\"_ _6b\"> </span>rating), (4) are <span class=\"_ _2\"></span>not captured <span class=\"_ _2\"></span>in another prudential framewo<span class=\"_ _2\"></span>rk, and (5) <span class=\"_ _2\"></span>that may potentially <span class=\"_ _2\"></span>impact the institution\u2019s <span class=\"_ _2\"></span>income a<span class=\"_ _4\"></span><span class=\"ff1\">nd capital.<span class=\"_ _6b\"> </span></span>In <span class=\"_ _4\"></span>essence, <span class=\"_ _4\"></span>CSRBB <span class=\"_ _8\"></span>originates <span class=\"_ _4\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>banking <span class=\"_ _8\"></span>book <span class=\"_ _4\"></span>items <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>sensitive <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>credit <span class=\"_ _4\"></span>spread <span class=\"_ _8\"></span>ch<span class=\"_ _2\"></span>anges, <span class=\"_ _4\"></span>i.e. <span class=\"_ _8\"></span>whose <span class=\"_ _8\"></span>pricing <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>ma<span class=\"_ _2\"></span>de <span class=\"_ _4\"></span>in<span class=\"_ _6b\"> </span>relation to a liquid market whereby marke<span class=\"_ _1\"></span>t participants determine the market price for credit risk factoring in a market liquidity spread<span class=\"_ _6b\"> </span>depending <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>how <span class=\"_ _4\"></span>liquid <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>market <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>considered <span class=\"_ _4\"></span>item, <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>that <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>poten<span class=\"_ _2\"></span>tially <span class=\"_ _4\"></span>impact <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>institutions <span class=\"_ _4\"></span>income <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>capital.<span class=\"_ _6b\"> </span>Therefore, in regard to the perimeter, at a minimum the fai<span class=\"_ _1\"></span>r value instruments are expected to fall within the scope of CSRBB<span class=\"_ _2\"></span>.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>examining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>debt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>portfolio <span class=\"_ _4\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>purpose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>CSRBB, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onside<span class=\"_ _1\"></span>rs <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>instru<span class=\"_ _1\"></span>ments <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>par<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>CSRBB: <span class=\"_ _8\"></span>(1) <span class=\"_ _8\"></span>financial <span class=\"_ _4\"></span>instruments <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>amortised <span class=\"_ _8\"></span>cost, <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>includes <span class=\"_ _8\"></span>bonds <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>treasury <span class=\"_ _8\"></span>bills; <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>(2)<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>instruments<span class=\"_ _6b\"> </span>measured at fair value through other compre<span class=\"_ _1\"></span>hensive income, which includes bonds.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>considers <span class=\"_ _2\"></span>whether <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>particular <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>alr<span class=\"_ _2\"></span>eady <span class=\"_ _2\"></span>been <span class=\"_ _4\"></span>captured <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>any <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>calculation <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>avoid <span class=\"_ _2\"></span>double <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>untin<span class=\"_ _1\"></span>g. <span class=\"_ _8\"></span>In <span class=\"_ _4\"></span>this<span class=\"_ _6b\"> </span>respect, <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>calculation <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>price <span class=\"_ _9\"> </span>risk <span class=\"_ _5\"> </span>(see <span class=\"_ _9\"> </span>Note <span class=\"_ _9\"> </span>4.4.4)  is <span class=\"_ _9\"></span>deemed <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>fully <span class=\"_ _5\"> </span>capture <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>redit <span class=\"_ _9\"> </span>spread <span class=\"_ _9\"> </span>risk <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>respect <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>financial<span class=\"_ _6b\"> </span>instruments measured at fair value.<span class=\"_ _6b\"> </span>Price risk<span class=\"_ _6b\"> </span>The Group is als<span class=\"_ _1\"></span>o exposed to price risk on financial ass<span class=\"_ _1\"></span>ets that arises out of changes in<span class=\"_ _1\"></span> market values. Generally, the<span class=\"_ _1\"></span>se wou<span class=\"_ _2\"></span>ld be factors<span class=\"_ _6b\"> </span>directly related to the issuer\u2019s or exposure<span class=\"_ _1\"></span>\u2019s financial stability and performance. Other p<span class=\"_ _1\"></span>rice risk <span class=\"_ _1\"></span>arises from equi<span class=\"_ _1\"></span>ty investments <span class=\"_ _1\"></span>measured at <span class=\"_ _1\"></span>fair value through<span class=\"_ _1\"></span> profit or l<span class=\"_ _1\"></span>oss. Investments<span class=\"_ _1\"></span> recorded <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>alue through<span class=\"_ _6b\"> </span>profit or loss <span class=\"_ _2\"></span>are measured by reference to their <span class=\"_ _2\"></span>market values, ideally in active <span class=\"_ _2\"></span>markets. The financial assets manda<span class=\"_ _2\"></span>to<span class=\"_ _2\"></span>rily measured at<span class=\"_ _6b\"> </span>fair value through profit o<span class=\"_ _2\"></span>r loss include<span class=\"_ _1\"></span> equity <span class=\"_ _2\"></span>shares in sub-fun<span class=\"_ _2\"></span>ds of a loc<span class=\"_ _2\"></span>al collective investme<span class=\"_ _1\"></span>nt scheme. It <span class=\"_ _2\"></span>is assumed that units held<span class=\"_ _6b\"> </span>in <span class=\"_ _7\"></span>the funds <span class=\"_ _7\"></span>are not <span class=\"_ _7\"></span>easily <span class=\"_ _1\"></span>liquidated, <span class=\"_ _7\"></span>particularly under <span class=\"_ _3c\"></span>s<span class=\"_ _2\"></span>tress, <span class=\"_ _7\"></span>henc<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>these <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nsidered <span class=\"_ _1\"></span>as <span class=\"_ _1\"></span>non-high-quality <span class=\"_ _1\"></span>liquid <span class=\"_ _7\"></span>assets.<span class=\"_ _6b\"> </span>Additionally, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _2\"></span>measured <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>through <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>comprehensive <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>incl<span class=\"_ _2\"></span>ude a <span class=\"_ _4\"></span>mixture <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>high<span class=\"_ _2\"></span>-quality <span class=\"_ _4\"></span>liquid<span class=\"_ _6b\"> </span>assets and non-high-quality liquid assets. All things being equal, the less liquid the ass<span class=\"_ _1\"></span>ets are, the more their suscepti<span class=\"_ _2\"></span>bility to price risk.<span class=\"_ _6b\"> </span>The table below <span class=\"_ _2\"></span>presents the carrying amo<span class=\"_ _2\"></span>unt of the G<span class=\"_ _2\"></span>roup\u2019s and Bank\u2019s <span class=\"_ _2\"></span>financial assets which are <span class=\"_ _2\"></span>deemed to be <span class=\"_ _2\"></span>exposed to pri<span class=\"_ _4\"></span><span class=\"ff1\">ce risk<span class=\"_ _6b\"> </span></span>as at 31 December <span class=\"ls2\">202</span>5 and 2024:<table class=\"s w18c he5\" id=\"_20efa81c-9346-4046-8a5d-e2d702ffde19\"><tr><td></td><td class=\"c x282 y164c wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y164c w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y164d wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y164d wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y164d wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y164d wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y164e wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y164e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y164e wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y164e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y164f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x282 y164f wa8 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x284 y164f wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x283 y164f wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y164f wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1650 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x282 y1650 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x284 y1650 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x283 y1650 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x285 y1650 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y1651 wa6 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y1651 wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1651 wc h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x283 y1651 wa9 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x285 y1651 wc h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr></table>Sensitivity anal<span class=\"_ _1\"></span>ysis for price risk<span class=\"_ _6b\"> </span> The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _4\"></span>hold <span class=\"_ _4\"></span>portfolios <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>assets <span class=\"_ _4\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _4\"></span>and, <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span>such, <span class=\"_ _4\"></span>any <span class=\"_ _8\"></span>movements <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>rates <span class=\"_ _4\"></span>have<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>an<span class=\"_ _6b\"> </span> impact <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>their capital <span class=\"_ _2\"></span>base. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>and Bank <span class=\"_ _2\"></span>manage <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>attribu<span class=\"_ _1\"></span>table <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>these portfolios<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>with risk <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>analy<span class=\"lsf\">se<span class=\"_ _2\"></span></span>s. <span class=\"_ _2\"></span>In <span class=\"_ _2\"></span>this<span class=\"_ _6b\"> </span> respect, <span class=\"_ _4\"></span>a <span class=\"_ _9\"></span>10% <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>ncrease <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>mark<span class=\"_ _2\"></span>et <span class=\"_ _4\"></span>price, <span class=\"_ _8\"></span>applied <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>fair <span class=\"_ _8\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>aboveme<span class=\"_ _2\"></span>ntioned <span class=\"_ _4\"></span>assets, <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>reporting <span class=\"_ _4\"></span>date <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _9\"> </span>have<span class=\"_ _6b\"> </span> increased <span class=\"_ _2\"></span>equity <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>profit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>loss <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>amounts <span class=\"_ _4\"></span>shown <span class=\"_ _4\"></span>below. <span class=\"_ _4\"></span>This <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nalysis <span class=\"_ _2\"></span>assumes <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>variables, <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>particular <span class=\"_ _2\"></span>intere<span class=\"_ _2\"></span>st<span class=\"_ _6b\"> </span> rates, remain constant<span class=\"lsa\">. </span> <table class=\"s w18d h109\" id=\"_7f479d48-f255-497b-9360-0c7e007f32da\"><tr><td></td><td></td><td class=\"c x1c7 y1652 w29 h6\"><div class=\"t m0 x78 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x286 y1652 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td></td><td class=\"c x287 y1653 w18e hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x288 y1653 w18e hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x289 y1654 w18f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on pre-<span class=\"_ _6b\"> </span></div></td><td class=\"c x28a y1654 w190 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">components of<span class=\"_ _6b\"> </span></div></td><td class=\"c x28b y1654 w18f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impact on pre-<span class=\"_ _6b\"> </span></div></td><td class=\"c x28c y1654 w190 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">components of<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x277 y1655 w191 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">tax profit<span class=\"_ _6b\"> </span></div></td><td class=\"c x28d y1655 w101 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equity<span class=\"_ _6b\"> </span></div></td><td class=\"c x28e y1655 w191 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">tax profit<span class=\"_ _6b\"> </span></div></td><td class=\"c x28f y1655 w101 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equity<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x1c7 y1656 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x290 y1656 w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y1656 w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y1656 wa h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1657 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1657 w92 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">45,467,862 </div></td><td class=\"c x290 y1657 w9 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,525,468 </div></td><td class=\"c x286 y1657 w8 h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">988,222 </div></td><td class=\"c x291 y1657 wa h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,525,468 </div></td></tr><tr><td class=\"c x16e y1658 w7 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1658 w92 h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,869,175 </div></td><td class=\"c x290 y1658 w9 h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,026,510 </div></td><td class=\"c x286 y1658 w8 h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,395,845 </div></td><td class=\"c x291 y1658 wa h8\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,026,510 </div></td></tr></table>A <span class=\"_ _1\"></span>decrease <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>rice of <span class=\"_ _7\"></span>securities at <span class=\"_ _7\"></span>the reporting <span class=\"_ _1\"></span>date <span class=\"_ _1\"></span>would h<span class=\"_ _1\"></span>ave had <span class=\"_ _7\"></span>an equal <span class=\"_ _1\"></span>but opp<span class=\"_ _1\"></span>osite e<span class=\"_ _1\"></span>ffect to <span class=\"_ _1\"></span>that <span class=\"_ _7\"></span>shown above, on the <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sis<span class=\"_ _6b\"> </span> that all other variables remain constant.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "<table class=\"s w16d hff\" id=\"_18316fca-0f55-46da-a34a-81bbf14cb19b\"><tr><td></td><td class=\"c x239 y15d5 w95 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x23c y15d5 w95 h8\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x239 y15d6 w6a h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x23b y15d6 w6b h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Profit or loss </div></td><td class=\"c x23c y15d6 w6d h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Equity </div></td><td class=\"c x23d y15d6 w6e h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Profit or loss </div></td></tr><tr><td></td><td class=\"c x239 y15d7 w6a h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23b y15d7 w6b h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23c y15d7 w6d h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x23d y15d7 w6e h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y15d8 wa1 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15d9 wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">EUR  </div></td><td class=\"c x239 y15d9 w6a h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,247,242) </div></td><td class=\"c x23b y15d9 w6b h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,247,242) </div></td><td class=\"c x23c y15d9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">332,002 </div></td><td class=\"c x23d y15d9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">332,002 </div></td></tr><tr><td class=\"c x16e y15da wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">INR  </div></td><td class=\"c x239 y15da w6a h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(45,374) </div></td><td class=\"c x23b y15da w6b h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x23c y15da w6d h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,592,892) </div></td><td class=\"c x23d y15da w6e h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,592,892) </div></td></tr><tr><td class=\"c x16e y15db wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other currencies </div></td><td class=\"c x239 y15db w6a h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,305 </div></td><td class=\"c x23b y15db w6b h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">210,305 </div></td><td class=\"c x23c y15db w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">254,727 </div></td><td class=\"c x23d y15db w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">254,727 </div></td></tr><tr><td class=\"c x16e y15dc wa1 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y15dd wa1 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">EUR  </div></td><td class=\"c x239 y15dd w6a h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,495,503) </div></td><td class=\"c x23b y15dd w6b h7\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,495,503) </div></td><td class=\"c x23c y15dd w6d h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(148,884) </div></td><td class=\"c x23d y15dd w6e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(148,884) </div></td></tr><tr><td class=\"c x16e y15de wa1 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">INR  </div></td><td class=\"c x239 y15de w6a h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(86,400) </div></td><td class=\"c x23b y15de w6b h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x23c y15de w6d h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,248,109) </div></td><td class=\"c x23d y15de w6e h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,248,109) </div></td></tr><tr><td class=\"c x16e y15df wa1 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other currencies </div></td><td class=\"c x239 y15df w6a h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,190 </div></td><td class=\"c x23b y15df w6b h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,190 </div></td><td class=\"c x23c y15df w6d h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,821 </div></td><td class=\"c x23d y15df w6e h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,821 </div></td></tr></table>A 7% <span class=\"_ _1\"></span>weakening of <span class=\"_ _1\"></span>the above cu<span class=\"_ _1\"></span>rrencies against the <span class=\"_ _1\"></span>US Dollar <span class=\"_ _1\"></span>at 31 Decemb<span class=\"_ _1\"></span>er would h<span class=\"_ _1\"></span>ave an equal b<span class=\"_ _1\"></span>ut opposite <span class=\"_ _1\"></span>effect on <span class=\"_ _1\"></span>the am<span class=\"_ _2\"></span>ounts<span class=\"_ _6b\"> </span> shown above in respect of the above currencies, on the basis that all other variables remain constant.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "Capital management<span class=\"_ _6b\"> </span> The Group\u2019s <span class=\"_ _2\"></span>regulatory c<span class=\"_ _2\"></span>apital consists <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Common E<span class=\"_ _2\"></span>quity Tier <span class=\"_ _2\"></span>1 (<span class=\"_ _2\"></span>\u201cCET1\u201d) capital <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>Tier 2 <span class=\"_ _2\"></span>capital. <span class=\"_ _2\"></span>The CET<span class=\"_ _2\"></span>1 capital <span class=\"_ _2\"></span>include<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>ordinary<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>share <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>apital, <span class=\"_ _1\"></span>related <span class=\"_ _1\"></span>share p<span class=\"_ _1\"></span>remium, retained<span class=\"_ _1\"></span> earnings <span class=\"_ _7\"></span>and<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>res<span class=\"_ _2\"></span>erves <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>eductions <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>eferred <span class=\"_ _7\"></span>ta<span class=\"_ _2\"></span>x as<span class=\"_ _1\"></span>sets, <span class=\"_ _1\"></span>intangible assets and <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>ther<span class=\"_ _6b\"> </span> regulatory adjustments <span class=\"_ _2\"></span>relating to <span class=\"_ _2\"></span>items that <span class=\"_ _2\"></span>are included <span class=\"_ _2\"></span>in equity <span class=\"_ _2\"></span>but are <span class=\"_ _2\"></span>treated diff<span class=\"_ _2\"></span>erently for <span class=\"_ _2\"></span>capital adequacy <span class=\"_ _2\"></span>purpose<span class=\"_ _2\"></span>s. The <span class=\"_ _2\"></span>Tier<span class=\"_ _6b\"> </span> 2 capital is made up of the subordinated loan disclosed<span class=\"_ _1\"></span> in Note 39.<span class=\"_ _2\"></span>  The <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>policy <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>maintain <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>strong <span class=\"_ _2\"></span>capital <span class=\"_ _2\"></span>base <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>maintain <span class=\"_ _2\"></span>investor, <span class=\"_ _2\"></span>creditor <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>confidence <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>sustain <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">he <span class=\"_ _2\"></span>fut<span class=\"_ _2\"></span>ure<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>development <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>business. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>level <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>capital <span class=\"_ _2\"></span>held <span class=\"_ _2\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>im<span class=\"_ _2\"></span>pact <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>shareholders\u2019 <span class=\"_ _2\"></span>returns <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>recognises <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span><span class=\"ff1\">e <span class=\"_ _2\"></span>need <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>maintain <span class=\"_ _1\"></span>a balance be<span class=\"_ _1\"></span>tween the h<span class=\"_ _1\"></span>igher re<span class=\"_ _1\"></span>turns that mig<span class=\"_ _1\"></span>ht be <span class=\"_ _1\"></span>possible with<span class=\"_ _1\"></span> greater <span class=\"_ _1\"></span>gearing and <span class=\"_ _1\"></span>the advantag<span class=\"_ _1\"></span>es and <span class=\"_ _1\"></span>security afforded by<span class=\"_ _6b\"> </span> a stronger capital position.  The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>adheres <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>requirements <span class=\"_ _4\"></span>set <span class=\"_ _4\"></span>out <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Capital <span class=\"_ _8\"></span>Requirements <span class=\"_ _8\"></span>Regulation <span class=\"_ _4\"></span>(\u201cCRR\u201d) <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>Capital <span class=\"_ _8\"></span>Requirements <span class=\"_ _4\"></span>Directi<span class=\"_ _4\"></span><span class=\"ff1\">ve<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>(\u201cCRD\u201d).<span class=\"_ _6b\"> </span><span class=\"ff1\"> </span>Pillar I covers<span class=\"_ _2\"></span> credit, market, a<span class=\"_ _2\"></span>nd operational risks <span class=\"_ _2\"></span>which provides <span class=\"_ _2\"></span>the minimum capital <span class=\"_ _2\"></span>requirements as a <span class=\"_ _2\"></span>percentage of <span class=\"_ _2\"></span>risk<span class=\"_ _2\"></span>-weighted<span class=\"_ _6b\"> </span> assets. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>utilises <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>Standardised <span class=\"_ _2\"></span>Approach <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>credit <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>risk, <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>basic <span class=\"_ _2\"></span>indicator <span class=\"_ _2\"></span>approach <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>operational<span class=\"_ _6b\"> </span> risk in <span class=\"_ _1\"></span>order to calculate<span class=\"_ _1\"></span> the Pillar I <span class=\"_ _1\"></span>minimum capital re<span class=\"_ _1\"></span>quirements. Pillar <span class=\"_ _1\"></span>II involves b<span class=\"_ _1\"></span>oth banks and regu<span class=\"_ _1\"></span>lators taking a <span class=\"_ _1\"></span>v<span class=\"_ _2\"></span>iew on wh<span class=\"_ _1\"></span>ether<span class=\"_ _6b\"> </span> a <span class=\"_ _4\"></span>bank <span class=\"_ _4\"></span>should <span class=\"_ _2\"></span>hold <span class=\"_ _4\"></span>additional <span class=\"_ _4\"></span>ca<span class=\"_ _2\"></span>pital <span class=\"_ _2\"></span>against <span class=\"_ _4\"></span>risks <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>covered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Pillar <span class=\"_ _4\"></span>I. <span class=\"_ _4\"></span>Part <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Pillar <span class=\"_ _4\"></span>II <span class=\"_ _4\"></span>pro<span class=\"_ _2\"></span>cess <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Internal <span class=\"_ _4\"></span>Capital <span class=\"_ _4\"></span>Adequacy<span class=\"_ _6b\"> </span> Assessment Process (\u201cICAAP\u201d) which is the Bank\u2019s sel<span class=\"_ _1\"></span>f<span class=\"ff1\">-as<span class=\"_ _2\"></span>sessment of risks not captu<span class=\"_ _1\"></span>red by Pillar I.<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>In <span class=\"_ _9\"></span>addition <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>prescribed <span class=\"_ _9\"> </span>minimum <span class=\"_ _9\"> </span>regulatory <span class=\"_ _9\"> </span>capital <span class=\"_ _9\"></span>requirements, <span class=\"_ _9\"></span>Banking <span class=\"_ _9\"></span>Rule <span class=\"_ _9\"></span>BR/15: <span class=\"_ _9\"></span>\u2018Capital <span class=\"_ _8\"></span>Buffers <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>Credit <span class=\"_ _9\"> </span>Institu<span class=\"_ _2\"></span><span class=\"ff1\">tio<span class=\"_ _2\"></span>ns<span class=\"_ _6b\"> </span></span><span class=\"ff1\"><span class=\"_ _1\"></span> </span>authorised <span class=\"_ _4\"></span>under <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Banki<span class=\"_ _2\"></span>ng <span class=\"_ _4\"></span>Act <span class=\"_ _8\"></span>1994\u2019 <span class=\"_ _8\"></span>requires <span class=\"_ _8\"></span>banks <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>hold <span class=\"_ _9\"></span>additi<span class=\"_ _1\"></span>onal <span class=\"_ _8\"></span>buffers, <span class=\"_ _8\"></span>namely <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>\u2018capital <span class=\"_ _8\"></span>conservation <span class=\"_ _8\"></span>buffer\u2019 <span class=\"_ _8\"></span>an<span class=\"_ _4\"></span><span class=\"ff1\">d <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>\u2018countercyclical <span class=\"_ _9\"></span>buffer\u2019. <span class=\"_ _8\"></span>Automa<span class=\"_ _2\"></span>tic <span class=\"_ _9\"></span>restr<span class=\"_ _1\"></span>ictions <span class=\"_ _9\"></span>on <span class=\"_ _9\"></span>capital <span class=\"_ _9\"></span>distributions <span class=\"_ _8\"></span>ap<span class=\"_ _2\"></span>ply <span class=\"_ _8\"></span>if <span class=\"_ _9\"> </span>the <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _9\"> </span>CET1 <span class=\"_ _9\"> </span>capital <span class=\"_ _9\"> </span>falls <span class=\"_ _9\"></span>below <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>l<span class=\"_ _4\"></span><span class=\"ff1\">evel <span class=\"_ _9\"></span>of <span class=\"_ _9\"> </span>its<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>combined <span class=\"_ _a\"> </span>buffer <span class=\"_ _30\"> </span>requirement. <span class=\"_ _30\"> </span>The <span class=\"_ _a\"> </span>Group <span class=\"_ _30\"> </span>is <span class=\"_ _30\"> </span>required <span class=\"_ _a\"> </span>to <span class=\"_ _30\"> </span>maintain <span class=\"_ _a\"> </span>a<span class=\"_ _2\"></span> <span class=\"_ _a\"> </span>conservation <span class=\"_ _30\"> </span>buffer <span class=\"_ _a\"> </span>o<span class=\"_ _2\"></span>f <span class=\"_ _a\"> </span>2.5% <span class=\"_ _30\"> </span>and <span class=\"_ _a\"> </span>the <span class=\"_ _30\"> </span>institution<span class=\"_ _2\"></span>-sp<span class=\"_ _2\"></span>ecific<span class=\"_ _6b\"> </span> countercyclical buffer to add<span class=\"_ _1\"></span>ress macro<span class=\"_ _2\"></span>-prude<span class=\"_ _1\"></span>ntial or systemic risk, composed of CET1 capital. The<span class=\"_ _1\"></span> countercyclical bu<span class=\"_ _1\"></span>ffer is expected to<span class=\"_ _6b\"> </span> be set <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>range of <span class=\"_ _1\"></span>0-2.5% of relevant <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>redit exposure<span class=\"_ _1\"></span> risk-weighted assets, wh<span class=\"_ _1\"></span>ereby the rat<span class=\"_ _1\"></span>e shall consis<span class=\"_ _1\"></span>t of the <span class=\"_ _1\"></span>weighted average of<span class=\"_ _6b\"> </span> the \u2018countercyclical buffer\u2019 rates<span class=\"_ _1\"></span> that apply in the jurisdiction where the relevant exposures are located.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span><span class=\"ff1\"> </span>In addition to the regulatory requiremen<span class=\"_ _1\"></span>ts stated above, the Group is expected to maintain a Pillar 2 Requirement (\u201cP2R\u201d) to <span class=\"_ _2\"></span><span class=\"ff1\">be held in<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>excess of the minimum own funds requirement and to b<span class=\"_ _2\"></span>e maintained at all times in accordance with Article 104a o<span class=\"_ _2\"></span>f CRD V. <span class=\"_ _2\"></span>In addition,<span class=\"_ _6b\"> </span> a <span class=\"_ _4\"></span>Pillar <span class=\"_ _4\"></span>2 <span class=\"_ _8\"></span>Guidance <span class=\"_ _4\"></span>(\u201cP2G\u201d) <span class=\"_ _8\"></span>made <span class=\"_ _4\"></span>up <span class=\"_ _4\"></span>entirely <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>CET1 <span class=\"_ _8\"></span>capital <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>over <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>above <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>Overall <span class=\"_ _4\"></span>Capital <span class=\"_ _4\"></span>Requirement <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>\u201cO<span class=\"_ _2\"></span>CR\u201d),<span class=\"_ _6b\"> </span> comprising the Pillar 1 capital requirement, P2R and the combine<span class=\"_ _1\"></span>d buffer requirements. <span class=\"_ _2\"></span> The Group and its in<span class=\"_ _1\"></span>dividually regulated operations have complied with all extern<span class=\"_ _1\"></span>ally imposed capital requirements during the financial<span class=\"_ _6b\"> </span> years ended 31 December 2025 and 2024.<span class=\"_ _6b\"> </span> The 2025 <span class=\"_ _1\"></span><span class=\"ff3\">Pillar 3 Disclosures <span class=\"_ _1\"></span>Report published<span class=\"_ _1\"></span> on the Bank\u2019s <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>ebsite includes <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>dditional regul<span class=\"_ _1\"></span>atory disclosures in <span class=\"_ _1\"></span>terms of Banking <span class=\"_ _1\"></span>Ru<span class=\"_ _2\"></span><span class=\"ff1\">le<span class=\"_ _6b\"> </span></span></span><span class=\"ff3\"><span class=\"ff1\"> </span></span>BR/07/2014 <span class=\"_ _1\"></span>\u2018Publication <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>annual <span class=\"_ _7\"></span>report <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>audited <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>statements <span class=\"_ _7\"></span>of cre<span class=\"_ _1\"></span>dit <span class=\"_ _7\"></span>institutions <span class=\"_ _1\"></span>authorised <span class=\"_ _7\"></span>under <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Banking<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _7\"></span>A<span class=\"ff3\">ct, 1994\u2019</span>.</span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-434": {
   "value": "Fair values of financial instruments<span class=\"_ _6b\"> </span>The Group\u2019s <span class=\"ff1\">Accounting Policy on fair value measurements is discussed in Accounting Policy 3.9.7.<span class=\"_ _6b\"> </span></span>Valuation of financi<span class=\"_ _1\"></span>al instruments<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>determination <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>liabilities<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>there <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>observable <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>price <span class=\"_ _8\"></span>requires <span class=\"_ _8\"></span>t<span class=\"_ _4\"></span>he <span class=\"_ _8\"></span>use <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>valuation te<span class=\"_ _1\"></span>chniques. For <span class=\"_ _1\"></span>financial instr<span class=\"_ _1\"></span>uments th<span class=\"_ _1\"></span>at trade i<span class=\"_ _1\"></span>nfrequently and<span class=\"_ _1\"></span> have <span class=\"_ _1\"></span>little pri<span class=\"_ _1\"></span>ce transparency, <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>is less obje<span class=\"_ _1\"></span>ctive, and<span class=\"_ _6b\"> </span>requires <span class=\"_ _2\"></span>varying <span class=\"_ _4\"></span>degrees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>judgement <span class=\"_ _2\"></span>depe<span class=\"_ _2\"></span>nding <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>liquidity, <span class=\"_ _2\"></span>concentration, <span class=\"_ _4\"></span>uncertainty <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>market <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tors, <span class=\"_ _2\"></span>pricing <span class=\"_ _2\"></span>assumptio<span class=\"_ _2\"></span>ns <span class=\"_ _4\"></span>and<span class=\"_ _6b\"> </span>other risks aff<span class=\"_ _2\"></span>ecting the <span class=\"_ _2\"></span>specific instrument. <span class=\"_ _2\"></span>The fair <span class=\"_ _2\"></span>value frame<span class=\"_ _2\"></span>work and <span class=\"_ _2\"></span>hierarchy that r<span class=\"_ _2\"></span>eflects the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>significance of <span class=\"_ _2\"></span>the inputs <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>measuring financial instruments is set out in Note 5<span class=\"lsa\">.2</span>.<span class=\"_ _6b\"> </span>Valuation techniques <span class=\"_ _2\"></span>include net <span class=\"_ _2\"></span>present value <span class=\"_ _2\"></span>and d<span class=\"_ _2\"></span>iscounted cash <span class=\"_ _2\"></span>flow mo<span class=\"_ _2\"></span>dels<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>comparison to <span class=\"_ _2\"></span>similar instruments fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>arket<span class=\"_ _6b\"> </span>observable  p<span class=\"_ _1\"></span>rices  e<span class=\"_ _1\"></span>xist,  and  other <span class=\"_ _5\"> </span>valuation  mode<span class=\"_ _1\"></span>ls.  Assumptions  and <span class=\"_ _5\"> </span>inputs  used <span class=\"_ _5\"> </span>in  valuation  te<span class=\"_ _1\"></span>chniques  include <span class=\"_ _5\"> </span>risk<span class=\"_ _2\"></span>-free  an<span class=\"ls9\">d<span class=\"_ _6b\"> </span></span>benchmark interest <span class=\"_ _2\"></span>rates, cr<span class=\"_ _2\"></span>edit spreads <span class=\"_ _2\"></span>and other <span class=\"_ _2\"></span>premia <span class=\"_ _2\"></span>used i<span class=\"_ _2\"></span>n estimating <span class=\"_ _2\"></span>discount rates, <span class=\"_ _2\"></span>bond <span class=\"_ _2\"></span>and eq<span class=\"_ _2\"></span>uity prices, <span class=\"_ _2\"></span>foreign <span class=\"_ _4\"></span>currency<span class=\"_ _6b\"> </span>exchange rates, and expected price volatilities<span class=\"_ _1\"></span> and correlations. The objective <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>valuation techniques <span class=\"_ _2\"></span>is to <span class=\"_ _2\"></span>arrive at<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>measurement t<span class=\"_ _2\"></span>hat reflects <span class=\"_ _2\"></span>the price <span class=\"_ _2\"></span>that wo<span class=\"_ _2\"></span>uld be <span class=\"_ _2\"></span>received<span class=\"_ _2\"></span> to<span class=\"_ _2\"></span> sell <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>asset or paid to transfer the liability in an orderly tr<span class=\"_ _1\"></span>ansaction between market participants at the measurement date.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group uses <span class=\"_ _2\"></span>widely <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>models fo<span class=\"_ _2\"></span>r determining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>common <span class=\"_ _2\"></span>and more <span class=\"_ _2\"></span>simple <span class=\"_ _2\"></span>financial instrume<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ts,<span class=\"_ _6b\"> </span>like <span class=\"_ _2\"></span>interest rate <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>swaps <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>use o<span class=\"_ _2\"></span>nly observable <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>require <span class=\"_ _2\"></span>little man<span class=\"_ _2\"></span>agement judgement <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>estima<span class=\"_ _2\"></span>tion.<span class=\"_ _6b\"> </span>Observable <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>inputs <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usually <span class=\"_ _2\"></span>ava<span class=\"_ _2\"></span>ilable <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>listed de<span class=\"_ _2\"></span>bt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>traded <span class=\"_ _2\"></span>derivat<span class=\"_ _2\"></span>ives <span class=\"_ _4\"></span>and<span class=\"_ _6b\"> </span>simple <span class=\"_ _4\"></span>over-the-counter <span class=\"_ _4\"></span>derivatives <span class=\"_ _4\"></span>like <span class=\"_ _8\"></span>currency <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>terest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>swaps. <span class=\"_ _4\"></span>Availability <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>bservab<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>prices <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _4\"></span>inputs<span class=\"_ _6b\"> </span>reduces <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>need <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>judgement <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>estimation <span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>reduces <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>uncertainty <span class=\"_ _2\"></span>associated <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>determination <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>fair<span class=\"_ _6b\"> </span>values. A<span class=\"_ _1\"></span>vailability of obs<span class=\"_ _1\"></span>ervable market <span class=\"_ _7\"></span>prices and inputs <span class=\"_ _7\"></span>varie<span class=\"_ _2\"></span>s dep<span class=\"_ _1\"></span>ending on <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>roducts and <span class=\"_ _1\"></span>markets and <span class=\"_ _1\"></span>is prone <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> changes based<span class=\"_ _6b\"> </span>on specific events and general conditions in the financial markets. For <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>complex <span class=\"_ _2\"></span>instruments, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>us<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>proprietary <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>models, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usually <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>valuat<span class=\"_ _2\"></span>ion<span class=\"_ _6b\"> </span>models. S<span class=\"_ _1\"></span>ome or <span class=\"_ _7\"></span>all of the <span class=\"_ _7\"></span>si<span class=\"_ _2\"></span>gnificant <span class=\"_ _7\"></span>input<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nto <span class=\"_ _1\"></span>these mode<span class=\"_ _1\"></span>ls may <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>be observable <span class=\"_ _7\"></span>in the <span class=\"_ _1\"></span>market and, are d<span class=\"_ _1\"></span>erived from <span class=\"_ _7\"></span>market<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>prices<span class=\"_ _6b\"> </span>or rates or are estimated based on assumptions. Example of instruments involving<span class=\"_ _1\"></span> significant unobservable inputs include cert<span class=\"_ _2\"></span>ain loans<span class=\"_ _6b\"> </span>and <span class=\"_ _1\"></span>securities <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>no active <span class=\"_ _7\"></span>market. Valuation <span class=\"_ _7\"></span>models that <span class=\"_ _7\"></span>employ signi<span class=\"_ _1\"></span>fican<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>unobservable <span class=\"_ _1\"></span>inputs <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>equire <span class=\"_ _7\"></span>a higher <span class=\"_ _1\"></span>degree<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"></span>management <span class=\"_ _8\"></span>judgement <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>estimation <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>determination <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>fair <span class=\"_ _8\"></span>value. <span class=\"_ _9\"> </span>Management <span class=\"_ _9\"></span>judgemen<span class=\"_ _1\"></span>t <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>estimation <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>usually<span class=\"_ _6b\"> </span>required <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>selection <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>valuation <span class=\"_ _8\"></span>model <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>used, <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>etermination <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>cash <span class=\"_ _9\"> </span>flow<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial<span class=\"_ _6b\"> </span>instrument being <span class=\"_ _2\"></span>valued, determination <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>probability of <span class=\"_ _2\"></span>counterparty default <span class=\"_ _2\"></span>and prepayments <span class=\"_ _2\"></span>and selection <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>appropriate di<span class=\"_ _2\"></span>scou<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>rates. Fair value <span class=\"_ _1\"></span>estimates obtained <span class=\"_ _1\"></span>from models are<span class=\"_ _1\"></span> adjusted for any <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>factors, such as <span class=\"_ _1\"></span>liquidity risk or <span class=\"_ _1\"></span>model un<span class=\"_ _1\"></span>certainties, <span class=\"_ _2\"></span>to the <span class=\"_ _1\"></span>extent<span class=\"_ _6b\"> </span>that t<span class=\"_ _2\"></span>he Group <span class=\"_ _2\"></span>believes <span class=\"_ _2\"></span>that a <span class=\"_ _2\"></span>third<span class=\"_ _2\"></span>-party market <span class=\"_ _2\"></span>participant <span class=\"_ _2\"></span>would tak<span class=\"_ _2\"></span>e them <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>account in <span class=\"_ _2\"></span>pricing <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>transaction. Fair <span class=\"_ _2\"></span>values <span class=\"_ _2\"></span>reflect<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instrument <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>include <span class=\"_ _4\"></span>adjustments <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>take <span class=\"_ _4\"></span>account <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _8\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>counterparty<span class=\"_ _6b\"> </span>where appropriate.<span class=\"_ _6b\"> </span>Determining fair val<span class=\"_ _1\"></span>ues and fair value hierarchy<span class=\"_ _6b\"> </span>A <span class=\"_ _1\"></span>number <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>Group\u2019s Accounting <span class=\"_ _7\"></span>Po<span class=\"_ _2\"></span>licies <span class=\"_ _7\"></span>and di<span class=\"_ _1\"></span>sclosures <span class=\"_ _1\"></span>require <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>measurement of <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values, <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>both finan<span class=\"_ _1\"></span>cial <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>no<span class=\"ff1\">n-financial<span class=\"_ _6b\"> </span></span>assets and lia<span class=\"_ _2\"></span>bilities. The Group <span class=\"_ _2\"></span>has an established <span class=\"_ _2\"></span>control framework <span class=\"_ _2\"></span>with respect to t<span class=\"_ _2\"></span>he measurement of fair<span class=\"_ _2\"></span> values. <span class=\"_ _4\"></span>This framewo<span class=\"_ _2\"></span>rk<span class=\"_ _6b\"> </span>includes <span class=\"_ _9\"> </span>reports <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>Chief <span class=\"_ _9\"> </span>Financial <span class=\"_ _9\"> </span>O<span class=\"_ _2\"></span>fficer <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>Executive <span class=\"_ _9\"> </span>Management <span class=\"_ _5\"> </span>having <span class=\"_ _9\"> </span>over<span class=\"_ _2\"></span>all <span class=\"_ _9\"> </span>responsibility <span class=\"_ _9\"> </span>for <span class=\"_ _5\"> </span>overseeing<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _5\"> </span>all<span class=\"_ _6b\"> </span></span>significant fair value measurements, including Level 3 fair values. Market risk and related exposure<span class=\"_ _2\"></span> to fair value movement is also a <span class=\"_ _2\"></span>key<span class=\"_ _6b\"> </span>function <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _7\"></span>A<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>iabilities<span class=\"_ _1\"></span> Committee<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>and all <span class=\"_ _7\"></span>valuations of <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>instruments are <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>eported<span class=\"_ _1\"></span> to <span class=\"_ _7\"></span>the Committe<span class=\"ff1\">e for <span class=\"_ _7\"></span>review<span class=\"_ _6b\"> </span></span>and approval. Significant valuation issues are reported to the<span class=\"_ _1\"></span> Group\u2019s Board Audit Committe<span class=\"_ _2\"></span><span class=\"ff1 lsd\">e.<span class=\"_ _6b\"> </span></span>The Group measures fair values of an asset or liability using the follow<span class=\"_ _2\"></span>ing fair valu<span class=\"_ _1\"></span>e hierarchy that reflects the significan<span class=\"_ _2\"></span>ce of the inputs<span class=\"_ _6b\"> </span>used in making the measurements:<span class=\"_ _6b\"> </span>Level 1<span class=\"ff1\">: inputs that are quoted market prices (unadjusted) in active markets<span class=\"_ _1\"></span> for identical assets or liabilities. </span>Level <span class=\"_ _1\"></span>2<span class=\"ff1\">: <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>other <span class=\"_ _1\"></span>than <span class=\"_ _7\"></span>quoted price<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>incl<span class=\"_ _2\"></span>uded <span class=\"_ _7\"></span>within <span class=\"_ _7\"></span>Level 1 <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>observable <span class=\"_ _7\"></span>either d<span class=\"_ _1\"></span>irectly <span class=\"_ _7\"></span>(<span class=\"_ _2\"></span>i.e. <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>prices) <span class=\"_ _7\"></span>or in<span class=\"_ _1\"></span>directly <span class=\"_ _1\"></span>(i.e. <span class=\"_ _7\"></span>derived<span class=\"_ _6b\"> </span></span>from <span class=\"_ _4\"></span>prices). <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>category <span class=\"_ _4\"></span>includes <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>liabilities, <span class=\"_ _4\"></span>valued <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>quoted <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>prices <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>active <span class=\"_ _4\"></span>markets <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>imilar <span class=\"_ _4\"></span>instruments;<span class=\"_ _6b\"> </span>quoted price<span class=\"_ _1\"></span>s for iden<span class=\"_ _1\"></span>tical or s<span class=\"_ _1\"></span>imilar instruments <span class=\"_ _1\"></span>in markets <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat are <span class=\"_ _1\"></span>considered l<span class=\"_ _1\"></span>ess than active; <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r othe<span class=\"_ _1\"></span>r valuation <span class=\"_ _7\"></span>tec<span class=\"_ _2\"></span>hni<span class=\"_ _2\"></span>ques <span class=\"_ _1\"></span>in which<span class=\"_ _6b\"> </span>all significant inputs are directly or indirectly observable<span class=\"_ _1\"></span> from market data. Level 3<span class=\"ff1\">: <span class=\"_ _1\"></span>inputs <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> unobservable. <span class=\"_ _1\"></span>This categ<span class=\"_ _1\"></span>ory includes <span class=\"_ _1\"></span>all assets<span class=\"_ _1\"></span> or l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>for which th<span class=\"_ _1\"></span>e valuati<span class=\"_ _1\"></span>on techniqu<span class=\"_ _1\"></span>e includes <span class=\"_ _1\"></span>in<span class=\"_ _2\"></span>puts not<span class=\"_ _6b\"> </span></span>based <span class=\"_ _7\"></span>on <span class=\"_ _1\"></span>observable <span class=\"_ _1\"></span>data <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>the u<span class=\"_ _1\"></span>nobservable <span class=\"_ _7\"></span>inputs <span class=\"_ _1\"></span>have <span class=\"_ _7\"></span>a significant <span class=\"_ _7\"></span>effect <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>instrument\u2019s <span class=\"_ _7\"></span>v<span class=\"_ _2\"></span>aluation. <span class=\"_ _7\"></span>This <span class=\"_ _1\"></span>catego<span class=\"ff1\">ry also <span class=\"_ _7\"></span>includes<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>liabilities <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>valued <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>quoted <span class=\"_ _4\"></span>prices <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>si<span class=\"_ _2\"></span>milar <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>unobservable <span class=\"_ _4\"></span>adjus<span class=\"_ _2\"></span>tments <span class=\"_ _4\"></span>or<span class=\"_ _6b\"> </span>assumptions are required to reflect differen<span class=\"_ _1\"></span>ces between the instruments.<span class=\"_ _6b\"> </span>If the <span class=\"_ _1\"></span>inputs <span class=\"_ _1\"></span>used to <span class=\"_ _1\"></span>measure <span class=\"_ _1\"></span>the fair <span class=\"_ _1\"></span>value of <span class=\"_ _1\"></span>an asset <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r a <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>fall into different <span class=\"_ _1\"></span>levels <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>hierarchy, then th<span class=\"_ _1\"></span>e fair <span class=\"_ _1\"></span>value<span class=\"_ _6b\"> </span>measurement is categorised in its entirety in the same level of the fair value hi<span class=\"_ _2\"></span>erarchy as the lowest level<span class=\"_ _2\"></span> input that is significant to the<span class=\"_ _6b\"> </span>entire <span class=\"_ _1\"></span>measurement. <span class=\"_ _1\"></span>The Grou<span class=\"_ _1\"></span>p recognises <span class=\"_ _7\"></span>tran<span class=\"_ _2\"></span>sfers <span class=\"_ _7\"></span>between levels <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> fair <span class=\"_ _7\"></span>value hierarchy <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the end <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting p<span class=\"_ _1\"></span>er<span class=\"_ _2\"></span>iod d<span class=\"_ _1\"></span>uring<span class=\"_ _6b\"> </span>which the change has occurred.<span class=\"_ _6b\"> </span>Further information about the assumptions made in measuring fair values is included in the following N<span class=\"_ _1\"></span>otes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 28 <span class=\"ff3\">\u2013</span> p<span class=\"_ _1\"></span>roperty and equipment; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 29 <span class=\"ff3\">\u2013</span> in<span class=\"_ _1\"></span>vestment property.<span class=\"_ _6b\"> </span></span></span>Financial instrumen<span class=\"_ _1\"></span>ts measured at fair value <span class=\"ff3\">\u2013</span> fair value hierarchy<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>table <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>analyses <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>level <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>hierarchy <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value<span class=\"_ _6b\"> </span>measurement is categorised.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w18c h10a\" id=\"_ad48e5bc-b200-45c3-867c-2c2f98bb68da\"><tr><td></td><td></td><td class=\"c x282 y1659 wa8 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y1659 wc h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y1659 wa9 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y1659 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y165a wab h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y165a wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y165a wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y165a wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y165a wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y165b waa h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y165c waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y165d waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y165d wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y165d wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y165d wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x283 y165d wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y165d wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td></tr><tr><td class=\"c x16e y165e waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x292 y165e wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td class=\"c x282 y165e wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y165e wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y165e wa9 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x285 y165e wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y165f waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss<span class=\"ff5\"> </span></div></td><td class=\"c x292 y165f wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y165f wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y165f wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y165f wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x285 y165f wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y1660 waa h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x292 y1660 wab h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y1660 wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1660 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1660 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1660 wc h11\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1661 waa h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1662 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1663 waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1663 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1663 wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1663 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x283 y1663 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1663 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w18c h10b\" id=\"_2b191dad-8919-4adc-bf92-d3d47059759b\"><tr><td></td><td></td><td class=\"c x282 y1664 wa8 h12\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y1664 wc h12\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y1664 wa9 h12\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y1664 wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y1665 wab h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y1665 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1665 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1665 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1665 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1666 waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1667 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1668 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y1668 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1668 wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1668 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641  </div></td><td class=\"c x283 y1668 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1668 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1669 waa h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x292 y1669 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td class=\"c x282 y1669 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1669 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y1669 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td><td class=\"c x285 y1669 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x16e y166a waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x292 y166a wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y166a wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y166a wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y166a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x285 y166a wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y166b waa h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x292 y166b wab h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y166b wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x284 y166b wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y166b wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y166b wc h11\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y166c waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y166d waa h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y166e waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange<span class=\"ff5\"> </span></div></td><td class=\"c x292 y166e wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y166e wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y166e wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,109,346  </div></td><td class=\"c x283 y166e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y166e wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w18c h10a\" id=\"_e95cee11-d754-4440-88f9-457025c38287\"><tr><td></td><td></td><td class=\"c x282 y166f wa8 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y166f wc h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y166f wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y166f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y1670 wab h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y1670 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1670 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1670 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1670 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1671 waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1672 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1673 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y1673 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1673 wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1673 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x283 y1673 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1673 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td></tr><tr><td class=\"c x16e y1674 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1674 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y1674 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1674 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y1674 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x285 y1674 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y1675 waa h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x292 y1675 wab h42\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y1675 wa8 h42\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1675 wc h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1675 wa9 h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1675 wc h42\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1676 waa h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1677 waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1678 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1678 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1678 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1678 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x283 y1678 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1678 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr><tr><td class=\"c x16e y1679 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - interest rate </div></td><td class=\"c x292 y1679 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1679 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1679 wc h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,126 </div></td><td class=\"c x283 y1679 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1679 wc h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,126 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w192 h10c\" id=\"_1fe52b8c-0b60-4c6b-a4be-37be8c419250\"><tr><td></td><td></td><td class=\"c x282 y167a wa8 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y167a wc h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y167a wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y167a wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y167b wab h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y167b wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y167b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y167b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y167b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y167c waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y167d waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y167e waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y167e wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y167e wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y167e wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641  </div></td><td class=\"c x283 y167e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y167e wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1631 waa h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x292 y1631 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y1631 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1631 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y1631 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x285 y1631 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y167f waa h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income<span class=\"ff5\"> </span></span></div></td><td class=\"c x292 y167f wab h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y167f wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x284 y167f wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y167f wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y167f wc h11\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1680 waa h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1634 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1681 waa h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y1681 wab h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ff5 ls0\"> </span></div></td><td class=\"c x282 y1681 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1681 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,109,346  </div></td><td class=\"c x283 y1681 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1681 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr><tr><td class=\"c x16e y1682 waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - interest rate<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1682 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1682 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1682 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,041 </div></td><td class=\"c x283 y1682 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1682 wc h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">56,041 </div></td></tr></table>As highlighted <span class=\"_ _2\"></span>previously, transfers <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial instruments between <span class=\"_ _2\"></span>different levels <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>hierarchy, if any, <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>recorded as of the end of the reporting period. There were no transfers b<span class=\"_ _2\"></span>etween the different levels in the fair value hierarchy during the reporting periods. Lev<span class=\"_ _1\"></span>el 3 fair value measurements<span class=\"_ _6b\"> </span>Reconciliation<span class=\"_ _6b\"> </span>The fo<span class=\"_ _2\"></span>llowing table shows <span class=\"_ _2\"></span>a reconciliation fro<span class=\"_ _2\"></span>m the <span class=\"_ _2\"></span>opening <span class=\"_ _2\"></span>balances to <span class=\"_ _2\"></span>the clo<span class=\"_ _2\"></span>sing<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>balances for <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>measuremen<span class=\"_ _1\"></span>ts <span class=\"_ _2\"></span>in Level <span class=\"_ _2\"></span>3 of<span class=\"_ _6b\"> </span>the fair value hierarchy.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w19a h110\" id=\"_bb6035d9-632f-418b-8e67-700bd5222b5c\"><tr><td></td><td></td><td class=\"c x293 y1683 w194 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x294 y1697 w195 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trading<span class=\"_ _6b\"> </span></div></td><td class=\"c x295 y1697 w196 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x296 y1698 w197 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x297 y1698 w198 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x298 y1699 wad h2c\"><div class=\"t m0 x97 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x299 y169a wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y169a wae h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y169a wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y169b wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2025 </div></td><td class=\"c x299 y169b wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x29a y169b wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x298 y169b wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">288,691,748 </div></td></tr><tr><td class=\"c x16e y169c wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total gains<span class=\"ls1\">/(</span>losses) in profit or loss </div></td><td class=\"c x299 y169c wad h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,498,111 </div></td><td class=\"c x29a y169c wae h6\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td><td class=\"c x298 y169c wad h6\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">700,113 </div></td></tr><tr><td class=\"c x16e y169d wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Purchases </div></td><td class=\"c x299 y169d wad h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">906,540,975 </div></td><td class=\"c x29a y169d wae h7\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x298 y169d wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">906,540,975 </div></td></tr><tr><td class=\"c x16e y169e wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Settlements and redemptions </div></td><td class=\"c x299 y169e wad h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(755,754,786) </div></td><td class=\"c x29a y169e wae h6\"><div class=\"t m0 x110 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y169e wad h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(755,754,786) </div></td></tr><tr><td class=\"c x16e y169f wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x299 y169f wad h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,421,608) </div></td><td class=\"c x29a y169f wae h7\"><div class=\"t m0 x110 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y169f wad h7\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,421,608) </div></td></tr><tr><td class=\"c x16e y16a0 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16a0 wad h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,200,412 </div></td><td class=\"c x29a y16a0 wae h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,721,767 </div></td><td class=\"c x298 y16a0 wad h6\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,922,179 </div></td></tr><tr><td class=\"c x16e y16a1 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2025 </div></td><td class=\"c x299 y16a1 wad h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x29a y16a1 wae h6\"><div class=\"t m0 x8c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x298 y16a1 wad h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">454,678,621 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<table class=\"s w193 h10d\" id=\"_2c84540c-cdca-47e0-a1c2-455d75119c75\"><tr><td></td><td></td><td class=\"c x293 y1683 w194 h10e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x294 y1684 w195 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trading<span class=\"_ _6b\"> </span></div></td><td class=\"c x295 y1684 w196 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x296 y1685 w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x297 y1685 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x298 y1686 wad h2b\"><div class=\"t m0 x97 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x299 y1687 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y1687 wae h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y1687 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1688 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2024 </div></td><td class=\"c x299 y1688 wad h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 374,177,108  </div></td><td class=\"c x29a y1688 wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,329,840  </div></td><td class=\"c x298 y1688 wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">393,506,948 </div></td></tr><tr><td class=\"c x16e y1689 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total gains/(losses) in profit or loss </div></td><td class=\"c x299 y1689 wad h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,017,282 </div></td><td class=\"c x29a y1689 wae h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (718,609)  </div></td><td class=\"c x298 y1689 wad h6\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">298,673 </div></td></tr><tr><td class=\"c x16e y168a wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Purchases </div></td><td class=\"c x299 y168a wad h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 879,020,797  </div></td><td class=\"c x29a y168a wae h7\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x298 y168a wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">879,020,797 </div></td></tr><tr><td class=\"c x16e y168b wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Settlements and redemptions </div></td><td class=\"c x299 y168b wad h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (970,314,190) </div></td><td class=\"c x29a y168b wae h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,607,970) </div></td><td class=\"c x298 y168b wad h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (973,922,160) </div></td></tr><tr><td class=\"c x16e y168c wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x299 y168c wad h6\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,650,000) </div></td><td class=\"c x29a y168c wae h6\"><div class=\"t m0 x110 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y168c wad h6\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,650,000) </div></td></tr><tr><td class=\"c x16e y168d wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x299 y168d wad h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,517,699) </div></td><td class=\"c x29a y168d wae h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,044,811)  </div></td><td class=\"c x298 y168d wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (7,562,510) </div></td></tr><tr><td class=\"c x16e y168e wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2024 </div></td><td class=\"c x299 y168e wad h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td><td class=\"c x29a y168e wae h6\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x298 y168e wad h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">288,691,748 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w199 hf5\" id=\"_8023e207-127e-4454-8d08-32825f00b829\"><tr><td></td><td class=\"c x29b y168f w194 h10f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x29c y1690 w196 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x29d y1691 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x298 y1692 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1693 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2025 </div></td><td class=\"c x298 y1693 wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y1694 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total losses in profit or loss </div></td><td class=\"c x298 y1694 wad h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td></tr><tr><td class=\"c x16e y1695 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x298 y1695 wad h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,721,767 </div></td></tr><tr><td class=\"c x16e y1696 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2025 </div></td><td class=\"c x298 y1696 wad h7\"><div class=\"t m0 x8c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w19b h111\" id=\"_33db98b5-7868-4ee8-852f-18f46dc9a3d7\"><tr><td></td><td></td><td class=\"c x293 y16a2 w194 h112\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x294 y1685 w195 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trading<span class=\"_ _6b\"> </span></div></td><td class=\"c x295 y1685 w196 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x296 y168f w197 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x297 y168f w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x298 y16a3 wad h27\"><div class=\"t m0 x97 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x299 y16a4 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y16a4 wae h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y16a4 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16a5 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2024 </div></td><td class=\"c x299 y16a5 wad h7\"><div class=\"t m0 x10f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x29a y16a5 wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,329,840  </div></td><td class=\"c x298 y16a5 wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,329,840 </div></td></tr><tr><td class=\"c x16e y16a6 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total gains/(losses) in profit or loss </div></td><td class=\"c x299 y16a6 wad h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">146,076 </div></td><td class=\"c x29a y16a6 wae h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (718,609)  </div></td><td class=\"c x298 y16a6 wad h6\"><div class=\"t m0 x13 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (572,533) </div></td></tr><tr><td class=\"c x16e y16a7 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Purchases </div></td><td class=\"c x299 y16a7 wad h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,900,000  </div></td><td class=\"c x29a y16a7 wae h7\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x298 y16a7 wad h7\"><div class=\"t m0 x8c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,900,000 </div></td></tr><tr><td class=\"c x16e y157e wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Settlements and redemptions </div></td><td class=\"c x299 y157e wad h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (10,046,076) </div></td><td class=\"c x29a y157e wae h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,607,970) </div></td><td class=\"c x298 y157e wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (13,654,046) </div></td></tr><tr><td class=\"c x16e y16a8 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16a8 wad h6\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x29a y16a8 wae h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,044,811)  </div></td><td class=\"c x298 y16a8 wad h6\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,044,811) </div></td></tr><tr><td class=\"c x16e y1580 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2024 </div></td><td class=\"c x299 y1580 wad h7\"><div class=\"t m0 x110 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x29a y1580 wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450  </div></td><td class=\"c x298 y1580 wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr></table>The change in unrealised gains or losses for the year fo<span class=\"_ _2\"></span>r the Group, included in \u2018Total gains/(losses) in profit or loss\u2019 rel<span class=\"_ _4\"></span>ating to \u2018Trading<span class=\"_ _6b\"> </span>assets\u2019 held at 31 December 202<span class=\"ff1\">5 amounted to <span class=\"ls8\">a </span>gain of USD4<span class=\"ls6\">,5<span class=\"ls57\">19<span class=\"_ _1\"></span><span class=\"ls0\">,<span class=\"ls2\">333</span> (2024<span class=\"ls4\">: </span>gain of USD1,<span class=\"ls2\">537</span>,<span class=\"ls2\">849<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span></span></span></span></span>For the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank, t<span class=\"_ _2\"></span>he change in <span class=\"_ _2\"></span>unrealised gain<span class=\"_ _2\"></span>s or <span class=\"_ _2\"></span>losses for <span class=\"_ _2\"></span>the year,<span class=\"_ _2\"></span> included <span class=\"_ _2\"></span>in <span class=\"ff3\">\u2018Total <span class=\"_ _2\"></span>gains</span>/(losses) in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss<span class=\"ff3\">\u2019</span> <span class=\"_ _2\"></span>relating<span class=\"_ _6b\"> </span>to <span class=\"ff3\">\u2018Financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestments at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>through profit or <span class=\"_ _1\"></span>loss\u2019 <span class=\"ff1\">held at 31 <span class=\"_ _1\"></span>December <span class=\"ls2\">202</span>5, <span class=\"_ _1\"></span>amounted to a loss <span class=\"_ _1\"></span>of USD5,797,998 (<span class=\"ls2\">202</span>4: <span class=\"_ _1\"></span>loss<span class=\"_ _6b\"> </span></span></span>of USD<span class=\"ls2\">358</span>,<span class=\"ls2\">188<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _1\"></span>gains <span class=\"_ _1\"></span>and losses <span class=\"_ _7\"></span><span class=\"ff3\">in respect of <span class=\"_ _7\"></span>\u2018T<span class=\"_ _2\"></span>rading<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>sets\u2019 and <span class=\"_ _7\"></span>\u2018Financial investments <span class=\"_ _1\"></span>are fair <span class=\"_ _7\"></span>value through <span class=\"_ _1\"></span>profit or <span class=\"_ _7\"></span>loss\u2019 <span class=\"ff1\">are recognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit<span class=\"_ _6b\"> </span></span></span>or loss as <span class=\"ff3\">\u2018Net trading results\u2019 and</span> <span class=\"ff3\">\u2018Net</span> loss from equity investments measured at fair value through profit or loss<span class=\"ff3\">\u2019</span> respectively.<span class=\"_ _6b\"> </span>Unobservable inputs u<span class=\"_ _2\"></span>sed in measuring fair value<span class=\"_ _6b\"> </span>The below sets out information about significant unobservable<span class=\"_ _2\"></span> inputs used at 31 Decem<span class=\"_ _2\"></span>ber 2025 and 31 December 2024<span class=\"ls6\">, </span>in measuring<span class=\"_ _6b\"> </span>financial instruments categorised as Level 3 in the fair value hierarchy.<span class=\"_ _6b\"> </span><span class=\"ff8\"><span class=\"_ _3d\"> </span></span>Trading assets<span class=\"_ _6b\"> </span>The <span class=\"ff3\">\u2018</span>Trading assets<span class=\"ff3\">\u2019 portfolio represent</span>s forfaiting assets,<span class=\"_ _2\"></span> that is the discounting of receivables generated from an export contract<span class=\"_ _2\"></span> on a<span class=\"_ _6b\"> </span>without <span class=\"_ _7\"></span>recourse <span class=\"_ _1\"></span>basis. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>assets would<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>be e<span class=\"_ _1\"></span>videnced <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>a nu<span class=\"_ _1\"></span>mber <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>different <span class=\"_ _7\"></span>debt <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>including bills <span class=\"_ _7\"></span>of exchang<span class=\"_ _1\"></span>e, <span class=\"_ _7\"></span>promis<span class=\"_ _2\"></span>sory<span class=\"_ _6b\"> </span>notes, letters of credit and trade or project related<span class=\"_ _1\"></span> syndicated and bi<span class=\"_ _2\"></span>-lateral loan (financing) agreements.<span class=\"_ _6b\"> </span>The Group establishes<span class=\"_ _1\"></span> fair value of its trading assets u<span class=\"_ _1\"></span>sing a valuation technique based on the<span class=\"_ _1\"></span> discounted expected future principal and<span class=\"_ _6b\"> </span>interest cash <span class=\"_ _2\"></span>flows. T<span class=\"_ _2\"></span>he discount <span class=\"_ _2\"></span>rate is an <span class=\"_ _2\"></span>estimate based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>current expected credit <span class=\"_ _2\"></span>margin spreads <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>interest rates <span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>reporting <span class=\"_ _1\"></span>date. Inpu<span class=\"_ _1\"></span>ts to <span class=\"_ _1\"></span>the valuation <span class=\"_ _7\"></span>tech<span class=\"_ _2\"></span>nique <span class=\"_ _1\"></span>reasonably <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>market expe<span class=\"_ _1\"></span>ctation and <span class=\"_ _7\"></span>mea<span class=\"_ _2\"></span>sures <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>risk-ret<span class=\"_ _2\"></span>urn <span class=\"_ _1\"></span>factors <span class=\"_ _1\"></span>inherent<span class=\"_ _6b\"> </span>in the financial instrument. At 31 <span class=\"_ _1\"></span>December 2025 <span class=\"_ _1\"></span>and 31 <span class=\"_ _7\"></span>Dec<span class=\"_ _2\"></span>ember <span class=\"_ _1\"></span>2024, the Grou<span class=\"_ _1\"></span>p used <span class=\"_ _1\"></span>the Risk Fre<span class=\"_ _1\"></span>e Rates (<span class=\"ff3\">\u201c</span>RFR<span class=\"ff3\">\u201d</span>) <span class=\"_ _1\"></span>yield curve p<span class=\"_ _1\"></span>lus an <span class=\"_ _1\"></span>adequate estimated credit<span class=\"_ _6b\"> </span>margin spread to discount cash flows attributable to the trading assets held.<span class=\"_ _6b\"> </span>At 31 December <span class=\"ls2\">202</span>5, the discount rates used range between 4.09% and <span class=\"ls2\">29</span>.<span class=\"ls2\">44</span>% (<span class=\"ls2\">202</span>4: between 5.<span class=\"ls2\">39</span>% and 13.57%).<span class=\"_ _6b\"> </span>The <span class=\"_ _6\"> </span>effect <span class=\"_ _6\"> </span>of <span class=\"_ _a\"> </span>a <span class=\"_ _6\"> </span>one-percentage <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>increase/(decrease) <span class=\"_ _6\"> </span>in <span class=\"_ _a\"> </span>the <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>rate <span class=\"_ _6\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _6\"> </span>trading <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>31 <span class=\"_ _a\"> </span>December <span class=\"_ _a\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _6\"> </span>w<span class=\"_ _2\"></span>ould<span class=\"_ _6b\"> </span>increase/(decrease) the Group<span class=\"ff3 ls6\">\u2019s</span> profit or loss by approximately USD<span class=\"ls2\">1,201</span>,<span class=\"ls2\">804</span> (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,065,1<span class=\"ls2\">81<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>Financial investmen<span class=\"_ _1\"></span>ts at fair value <span class=\"_ _1\"></span>through pr<span class=\"_ _1\"></span>ofit or loss As <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span><span class=\"ls2\">31 <span class=\"_ _8\"></span></span>December <span class=\"_ _8\"></span><span class=\"ls2\">202<span class=\"_ _2\"></span></span>5<span class=\"ff3\">, <span class=\"_ _4\"></span>\u2018</span>Finan<span class=\"_ _2\"></span>cial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>loss<span class=\"_ _2\"></span><span class=\"ff3\">\u2019 <span class=\"_ _4\"></span>mainly <span class=\"_ _8\"></span>repre<span class=\"_ _2\"></span>sent <span class=\"_ _4\"></span>holdings <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>two <span class=\"_ _8\"></span>sub<span class=\"_ _2\"></span></span>-funds, <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unlisted <span class=\"_ _2\"></span>sub-fund <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>collective <span class=\"_ _2\"></span>investment scheme<span class=\"_ _2\"></span> regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the MFSA<span class=\"ls6\">, <span class=\"_ _2\"></span></span>which <span class=\"_ _2\"></span>is i<span class=\"_ _2\"></span>ndependently run <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an investment<span class=\"_ _6b\"> </span></span></span>manager <span class=\"_ _4\"></span>licensed <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>regulated<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Finan<span class=\"_ _1\"></span>cial <span class=\"_ _8\"></span>Conduct <span class=\"_ _8\"></span>Autho<span class=\"_ _2\"></span>rity <span class=\"_ _4\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _8\"></span>United <span class=\"_ _8\"></span>Kingdom<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>The <span class=\"_ _9\"></span>sub-fund <span class=\"_ _4\"></span>invests <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>sustainable<span class=\"_ _6b\"> </span>energy plants with returns generated th<span class=\"_ _1\"></span>roughout the life of each plant.<span class=\"_ _6b\"> </span>The  fair  val<span class=\"_ _2\"></span>ue  is  measured <span class=\"_ _6\"> </span>by  the  G<span class=\"_ _2\"></span>roup  based  on <span class=\"_ _6\"> </span>periodical  net<span class=\"_ _2\"></span>  asset <span class=\"_ _6\"> </span><span class=\"ff3\">valuations  prepared  by <span class=\"_ _6\"> </span>the  scheme\u2019s <span class=\"_ _6\"> </span>independent<span class=\"_ _6b\"> </span></span>administrator. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>sub-<span class=\"ff3\">fund\u2019s <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market. <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bservable tra<span class=\"_ _2\"></span>ded <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible.<span class=\"_ _6b\"> </span></span>Where <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ere <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>observable <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>ice, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>marked <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>be<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>practice. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>involve <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>models <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>forward <span class=\"_ _2\"></span>projections. <span class=\"_ _4\"></span>Inputs <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>used <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>models <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>subjective <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>could <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>highly <span class=\"_ _2\"></span>judgemental <span class=\"_ _2\"></span>uncertainties <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>rojected <span class=\"_ _2\"></span>valuations <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>individual <span class=\"_ _2\"></span>plants <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>potential <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m<span class=\"_ _6b\"> </span>each plant. The <span class=\"_ _9\"> </span>effect <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>ten-percentage <span class=\"_ _5\"> </span>point <span class=\"_ _9\"> </span>increase/(decrease) <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>value <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>sub-fun<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>December <span class=\"_ _5\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _9\"> </span>wo<span class=\"_ _2\"></span>uld<span class=\"_ _6b\"> </span>increase/(decrease) the Bank and Group profit or loss by approximately USD857,604 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,<span class=\"ls2\">278</span>,055<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unlisted <span class=\"_ _2\"></span>sub-fund <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>collective investment <span class=\"_ _2\"></span>scheme<span class=\"_ _2\"></span> regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the MFSA, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>independently run <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>investment<span class=\"_ _6b\"> </span></span></span>manager <span class=\"_ _4\"></span>licensed <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>regulated <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Financial <span class=\"_ _4\"></span>Conduct <span class=\"_ _8\"></span>Authority <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>United <span class=\"_ _8\"></span>Kingdom. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>sub-fund <span class=\"_ _8\"></span>invests <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>variety <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>investments, with relative complex structures and limited liqu<span class=\"_ _1\"></span>idity.<span class=\"_ _6b\"> </span>The  fair  val<span class=\"_ _2\"></span>ue  is  measured <span class=\"_ _6\"> </span>by  the  G<span class=\"_ _2\"></span>roup  based  on <span class=\"_ _6\"> </span>periodical  net  asse<span class=\"_ _2\"></span>t  valuations  prepared <span class=\"_ _6\"> </span>by  the <span class=\"_ _6\"> </span>scheme\u2019s  independent<span class=\"_ _6b\"> </span>administrator. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>sub-<span class=\"ff3\">fund\u2019s <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market. <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bservable tra<span class=\"_ _2\"></span>ded <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible.<span class=\"_ _6b\"> </span></span>Where <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ere <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>observable <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>ice, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>marked <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>best <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>practice. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>involve <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>models <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>forward <span class=\"_ _2\"></span>projections. <span class=\"_ _4\"></span>Inputs <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>used <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>models <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>subjective <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>could <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>highly <span class=\"_ _2\"></span>judgemental <span class=\"_ _2\"></span>uncertainties <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>rojected <span class=\"_ _2\"></span>valuations <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>individual <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>potential <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m<span class=\"_ _6b\"> </span>each asset.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>effect <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>ten-percentage <span class=\"_ _5\"> </span>point <span class=\"_ _9\"> </span>increase/(decrease) <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>value <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>sub-fun<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>December <span class=\"_ _5\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _9\"> </span>wo<span class=\"_ _2\"></span>uld<span class=\"_ _6b\"> </span>increase/(decrease) the Bank and Group equity by approximately USD125,382 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1<span class=\"ls2\">12</span>,<span class=\"ls2\">55</span>4<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>Financial instruments no<span class=\"_ _2\"></span>t measured at fair value<span class=\"_ _2\"></span> At <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>financial assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>liabilities mea<span class=\"_ _2\"></span>sured at <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>cost <span class=\"_ _2\"></span>is approximately equal <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>unless d<span class=\"_ _2\"></span>isclosed otherwise <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>and, as <span class=\"_ _2\"></span>such, the fai<span class=\"_ _2\"></span>r value <span class=\"_ _2\"></span>estimate<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>is considered <span class=\"_ _2\"></span>to be a Level 3 fair value estimate. The approximate fair value is based on the following: \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff6 fs0\">\u2018<span class=\"ff5\">Balan<span class=\"_ _1\"></span>ces with Central Bank of Malta, treasury bills and cash<span class=\"ff6\">\u2019</span> </span></span></span>All of <span class=\"_ _1\"></span>these <span class=\"_ _1\"></span>assets reprice <span class=\"_ _1\"></span>or mature <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>less than one<span class=\"_ _1\"></span> hundred e<span class=\"_ _1\"></span>ighty days at 31 De<span class=\"_ _1\"></span>cember 2025 <span class=\"_ _1\"></span>and 31 Decemb<span class=\"_ _1\"></span>er 2024. Hen<span class=\"_ _1\"></span>ce their fair value is not deemed to differ materiall<span class=\"_ _1\"></span>y from their carrying amount at the respective reporting dates. <span class=\"_ _2\"></span> At 31 <span class=\"_ _2\"></span>December 2024, <span class=\"_ _2\"></span>the carrying amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>the Group\u2019s and <span class=\"_ _2\"></span>Bank\u2019s investment <span class=\"_ _2\"></span>in treasury <span class=\"_ _2\"></span>bills measured <span class=\"_ _2\"></span>at amo<span class=\"_ _2\"></span>rtised<span class=\"_ _1\"></span> c<span class=\"_ _2\"></span>ost an<span class=\"_ _2\"></span><span class=\"ff1 ls1c\">d </span>classified <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018Balances <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>Central <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Malta, <span class=\"_ _2\"></span>treasury <span class=\"_ _2\"></span>bills <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>cash\u2019 <span class=\"_ _2\"></span>amounted <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD5,184,501. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span><span class=\"ff1\">thes<span class=\"ls18\">e </span></span>financial instruments as at 31 D<span class=\"_ _1\"></span>ecember 2024, dete<span class=\"_ _1\"></span>rmined by reference to qu<span class=\"_ _1\"></span>oted market prices, is USD5,191,564. The<span class=\"_ _1\"></span> fair value of these <span class=\"_ _7\"></span>debt <span class=\"_ _7\"></span>instruments i<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>classifie<span class=\"_ _2\"></span>d <span class=\"_ _3c\"></span>as <span class=\"_ _1\"></span>Level <span class=\"_ _7\"></span>1, <span class=\"_ _1\"></span>as <span class=\"_ _7\"></span>it<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>is <span class=\"_ _7\"></span>determined <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>reference <span class=\"_ _7\"></span>to quoted <span class=\"_ _3c\"></span>b<span class=\"_ _2\"></span>id <span class=\"_ _7\"></span>prices <span class=\"_ _7\"></span>in active <span class=\"_ _3c\"></span>markets. <span class=\"_ _1\"></span>At<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>31 <span class=\"_ _1\"></span>December 2025, the Group and Bank did not hold treasury bills. \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff6 fs0\">\u2018<span class=\"ff5\">L</span>oans and a<span class=\"_ _2\"></span>dvances to <span class=\"_ _2\"></span>banks\u2019<span class=\"ff5\">, <span class=\"_ _2\"></span></span>\u2018<span class=\"ff5\">Loans and <span class=\"_ _2\"></span>advances to <span class=\"_ _2\"></span>customers<span class=\"_ _2\"></span></span>\u2019 and <span class=\"_ _2\"></span>financial assets <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>within \u2018Assets <span class=\"_ _2\"></span>classified as <span class=\"_ _2\"></span>held </span></span>for sale\u2019<span class=\"ff5\"> </span>Loans and advances to banks and c<span class=\"_ _2\"></span>ustomers are reported net of allowances to re\ufb02ect the estimated recoverable amounts as at t<span class=\"_ _2\"></span>h<span class=\"_ _2\"></span><span class=\"ff1 ls18\">e </span>financial <span class=\"_ _7\"></span>reporting <span class=\"_ _1\"></span>date. <span class=\"_ _3c\"></span>Mo<span class=\"_ _2\"></span>re <span class=\"_ _7\"></span>than <span class=\"_ _7\"></span>8<span class=\"_ _2\"></span>2<span class=\"ff3\">% <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>the G<span class=\"_ _1\"></span>roup\u2019s <span class=\"_ _7\"></span><span class=\"ff1\">(<span class=\"_ _2\"></span>2024: <span class=\"_ _7\"></span>81%) <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>more <span class=\"_ _7\"></span>than <span class=\"ls2\">82</span><span class=\"ff3\">% <span class=\"_ _7\"></span>of <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>Bank\u2019s <span class=\"_ _7\"></span>(202<span class=\"ff1\">4<span class=\"ls4\">: <span class=\"ls2\">79</span></span>%) <span class=\"_ _7\"></span>loans <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>advances<span class=\"_ _2\"></span> </span></span></span></span>to <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>customers <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>repayable <span class=\"_ _4\"></span>within <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>eriod <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>less <span class=\"_ _8\"></span>than <span class=\"_ _4\"></span>12 <span class=\"_ _8\"></span>months <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>interest <span class=\"_ _8\"></span>is <span class=\"_ _4\"></span>re<span class=\"_ _2\"></span>-pr<span class=\"_ _2\"></span>iced <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>take <span class=\"_ _8\"></span>into <span class=\"_ _4\"></span>ac<span class=\"_ _2\"></span>count changes <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>benchmark <span class=\"_ _8\"></span>rate. <span class=\"_ _8\"></span>As <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>result, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>carrying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>advances <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>banks <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>customers<span class=\"_ _2\"></span> <span class=\"_ _8\"></span><span class=\"ls17\">is</span> <span class=\"_ _4\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span><span class=\"ls8\">a </span>reasonable approximation of fair value.  \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff6 fs0\">\u2018<span class=\"ff5\">Fi<span class=\"_ _1\"></span>nancial investments at amortised cost<span class=\"ff6\">\u2019</span> </span></span></span>\u2018Financial <span class=\"_ _1\"></span>investments <span class=\"_ _1\"></span>at amortised <span class=\"_ _7\"></span>cost\u2019 represent the <span class=\"_ _7\"></span>Group\u2019s an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _1\"></span><span class=\"ff1\">portfolio of <span class=\"_ _7\"></span>debt instruments, <span class=\"_ _1\"></span>comprising investments <span class=\"_ _7\"></span>in<span class=\"_ _2\"></span> </span>bonds issued <span class=\"_ _2\"></span>by governments <span class=\"_ _2\"></span>of European Union <span class=\"_ _2\"></span>member states <span class=\"_ _2\"></span>and by <span class=\"_ _2\"></span>European banks. <span class=\"_ _2\"></span>These investments <span class=\"_ _2\"></span>are held <span class=\"_ _2\"></span>primarily for liquidity <span class=\"_ _9\"></span>management <span class=\"_ _9\"> </span>purposes. <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>amounted <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>USD40,356,344 <span class=\"_ _9\"></span>(31<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>December <span class=\"_ _9\"></span>2024: <span class=\"_ _9\"> </span>USD1,999,380). <span class=\"_ _9\"> </span>Fair <span class=\"_ _9\"> </span>value <span class=\"_ _9\"> </span>is<span class=\"_ _2\"></span> determined using quoted market prices and is classified as Level 1 within<span class=\"_ _1\"></span> the fair value hierarchy at the reporting date.<span class=\"_ _2\"></span> As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>\u2018Financial <span class=\"_ _2\"></span>investments <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _2\"></span><span class=\"ff1\">with <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD96,<span class=\"ls2\">173</span>,<span class=\"ls2\">393</span> <span class=\"_ _2\"></span></span>comprise the <span class=\"_ _2\"></span>Bank\u2019s investments <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>bonds <span class=\"_ _1\"></span>issued <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>a sub<span class=\"_ _1\"></span>sidiary <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mpany <span class=\"_ _3c\"></span>(2024: <span class=\"_ _1\"></span>Nil)<span class=\"lsa\">. <span class=\"_ _7\"></span><span class=\"ls0\">T<span class=\"_ _2\"></span>hese <span class=\"_ _7\"></span>assets <span class=\"_ _7\"></span>reprice <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>mature <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>ess <span class=\"_ _3c\"></span>t<span class=\"_ _2\"></span>han <span class=\"_ _3c\"></span>one<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>year <span class=\"_ _7\"></span>at <span class=\"_ _7\"></span>31<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>December </span></span>2025. As a result, the carrying amount of these instruments <span class=\"ls17\">is</span> d<span class=\"_ _1\"></span>eemed to be a reasonable approximation of fair value.  \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff6 fs0\">\u2018<span class=\"ff5\">Amo<span class=\"_ _1\"></span>unts <span class=\"_ _7\"></span>owed <span class=\"_ _1\"></span>to <span class=\"_ _7\"></span>institutions <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>banks<span class=\"ff6\">\u2019</span><span class=\"lsd\">, <span class=\"_ _7\"></span><span class=\"ff6 ls0\">\u2018<span class=\"_ _2\"></span><span class=\"ff5\">Amounts <span class=\"_ _7\"></span>owed <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>customers<span class=\"ff6 lsd\">\u2019,</span> <span class=\"_ _7\"></span><span class=\"ff6\">\u2018<span class=\"ff5\">Debt <span class=\"_ _1\"></span>securities <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>issue<span class=\"_ _2\"></span><span class=\"ff6\">\u2019 <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>financial <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _3c\"></span>in<span class=\"_ _2\"></span>clud<span class=\"_ _1\"></span>ed </span></span></span></span></span></span></span></span></span>within \u2018Liabilities directly associated with the assets held for sale\u2019<span class=\"ff5\"> </span>The <span class=\"_ _1\"></span>majority of <span class=\"_ _7\"></span>these liabilities <span class=\"_ _1\"></span>reprice or <span class=\"_ _7\"></span>mat<span class=\"_ _2\"></span>ure <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>less <span class=\"_ _1\"></span>than one <span class=\"_ _7\"></span>y<span class=\"_ _2\"></span>ear. <span class=\"_ _1\"></span>Hence th<span class=\"_ _1\"></span>eir fair <span class=\"_ _7\"></span>value is not <span class=\"_ _1\"></span>deemed <span class=\"_ _1\"></span>to d<span class=\"_ _1\"></span>iffer materially from their carrying amount at the respective rep<span class=\"_ _1\"></span>orting dates.  Interest rates on <span class=\"ff3 ls6\">\u2018D</span>ebt securities in issue<span class=\"ff3\">\u2019</span> are disclosed in Note 36. \u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff6 fs0\">\u2018<span class=\"ff5\">Su<span class=\"_ _1\"></span>bordinated Liabilities<span class=\"ff6\">\u2019</span> </span></span></span>The subordin<span class=\"_ _1\"></span>ated loan carries a <span class=\"_ _7\"></span>fi<span class=\"_ _2\"></span>xed in<span class=\"_ _1\"></span>terest rate until <span class=\"_ _1\"></span>maturity. Given that the su<span class=\"_ _1\"></span>bordinated loan was origin<span class=\"_ _1\"></span>ated in the <span class=\"_ _1\"></span>fi<span class=\"_ _2\"></span>rst half of 2025, its fair value is not considered to differ materiall<span class=\"_ _1\"></span>y from its carrying amount at the reporting date.<span class=\"_ _2\"></span> Interest rates on the Group\u2019s \u2018Subordinated Liabilities\u2019 are disclosed in<span class=\"_ _1\"></span> Note <span class=\"ff1\">39.<span class=\"_ _2\"></span> </span>Net <span class=\"_ _6\"></span>loss <span class=\"_ _6\"></span>from <span class=\"_ _6\"></span>equity <span class=\"_ _6\"></span>investments <span class=\"_ _6\"></span>measured <span class=\"_ _6\"></span>at <span class=\"_ _46\"></span>fair <span class=\"_ _46\"></span>value <span class=\"_ _a\"> </span>through profit or loss <table class=\"s w18c h12c\" id=\"_c09ef8cf-f739-4c9b-98ea-ac917c2388d3\"><tr><td></td><td class=\"c x282 y1789 wb5 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1789 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y178a wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y178a wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y178a wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y178a wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y178b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y178b wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y178b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y178b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y178c wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Investment securities<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y178d wa6 h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Fair value movements on equity investments at  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">fair value through profit or loss </span></div></td><td class=\"c x282 y178d wa9 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td><td class=\"c x284 y178d wb6 h2e\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(718,609) </div></td><td class=\"c x283 y178d wa9 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td><td class=\"c x285 y178d wc h2e\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(718,609) </div></td></tr><tr><td></td><td class=\"c x282 y178e wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td><td class=\"c x284 y178e wb6 h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(718,<span class=\"ls2\">609</span>) </div></td><td class=\"c x283 y178e wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td><td class=\"c x285 y178e wc h6\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(718,609) </div></td></tr></table>A <span class=\"_ _1\"></span>reconciliation <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>vement <span class=\"_ _7\"></span>in the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _7\"></span>of equity <span class=\"_ _7\"></span>investments me<span class=\"_ _1\"></span>asured <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>profit or <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>is presented in Note 5.4<span class=\"lsa\">.1</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "Fair values of financial instruments<span class=\"_ _6b\"> </span>The Group\u2019s <span class=\"ff1\">Accounting Policy on fair value measurements is discussed in Accounting Policy 3.9.7.<span class=\"_ _6b\"> </span></span>Valuation of financi<span class=\"_ _1\"></span>al instruments<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>determination <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _9\"></span>for <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>assets <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>liabilities<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>there <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>observable <span class=\"_ _8\"></span>market <span class=\"_ _8\"></span>price <span class=\"_ _8\"></span>requires <span class=\"_ _8\"></span>t<span class=\"_ _4\"></span>he <span class=\"_ _8\"></span>use <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>valuation te<span class=\"_ _1\"></span>chniques. For <span class=\"_ _1\"></span>financial instr<span class=\"_ _1\"></span>uments th<span class=\"_ _1\"></span>at trade i<span class=\"_ _1\"></span>nfrequently and<span class=\"_ _1\"></span> have <span class=\"_ _1\"></span>little pri<span class=\"_ _1\"></span>ce transparency, <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>is less obje<span class=\"_ _1\"></span>ctive, and<span class=\"_ _6b\"> </span>requires <span class=\"_ _2\"></span>varying <span class=\"_ _4\"></span>degrees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>judgement <span class=\"_ _2\"></span>depe<span class=\"_ _2\"></span>nding <span class=\"_ _2\"></span>on <span class=\"_ _4\"></span>liquidity, <span class=\"_ _2\"></span>concentration, <span class=\"_ _4\"></span>uncertainty <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>market <span class=\"_ _2\"></span>fac<span class=\"_ _2\"></span>tors, <span class=\"_ _2\"></span>pricing <span class=\"_ _2\"></span>assumptio<span class=\"_ _2\"></span>ns <span class=\"_ _4\"></span>and<span class=\"_ _6b\"> </span>other risks aff<span class=\"_ _2\"></span>ecting the <span class=\"_ _2\"></span>specific instrument. <span class=\"_ _2\"></span>The fair <span class=\"_ _2\"></span>value frame<span class=\"_ _2\"></span>work and <span class=\"_ _2\"></span>hierarchy that r<span class=\"_ _2\"></span>eflects the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>significance of <span class=\"_ _2\"></span>the inputs <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>measuring financial instruments is set out in Note 5<span class=\"lsa\">.2</span>.<span class=\"_ _6b\"> </span>Valuation techniques <span class=\"_ _2\"></span>include net <span class=\"_ _2\"></span>present value <span class=\"_ _2\"></span>and d<span class=\"_ _2\"></span>iscounted cash <span class=\"_ _2\"></span>flow mo<span class=\"_ _2\"></span>dels<span class=\"_ _1\"></span>, <span class=\"_ _2\"></span>comparison to <span class=\"_ _2\"></span>similar instruments fo<span class=\"_ _2\"></span>r which <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>arket<span class=\"_ _6b\"> </span>observable  p<span class=\"_ _1\"></span>rices  e<span class=\"_ _1\"></span>xist,  and  other <span class=\"_ _5\"> </span>valuation  mode<span class=\"_ _1\"></span>ls.  Assumptions  and <span class=\"_ _5\"> </span>inputs  used <span class=\"_ _5\"> </span>in  valuation  te<span class=\"_ _1\"></span>chniques  include <span class=\"_ _5\"> </span>risk<span class=\"_ _2\"></span>-free  an<span class=\"ls9\">d<span class=\"_ _6b\"> </span></span>benchmark interest <span class=\"_ _2\"></span>rates, cr<span class=\"_ _2\"></span>edit spreads <span class=\"_ _2\"></span>and other <span class=\"_ _2\"></span>premia <span class=\"_ _2\"></span>used i<span class=\"_ _2\"></span>n estimating <span class=\"_ _2\"></span>discount rates, <span class=\"_ _2\"></span>bond <span class=\"_ _2\"></span>and eq<span class=\"_ _2\"></span>uity prices, <span class=\"_ _2\"></span>foreign <span class=\"_ _4\"></span>currency<span class=\"_ _6b\"> </span>exchange rates, and expected price volatilities<span class=\"_ _1\"></span> and correlations. The objective <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>valuation techniques <span class=\"_ _2\"></span>is to <span class=\"_ _2\"></span>arrive at<span class=\"_ _2\"></span> a <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>measurement t<span class=\"_ _2\"></span>hat reflects <span class=\"_ _2\"></span>the price <span class=\"_ _2\"></span>that wo<span class=\"_ _2\"></span>uld be <span class=\"_ _2\"></span>received<span class=\"_ _2\"></span> to<span class=\"_ _2\"></span> sell <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>asset or paid to transfer the liability in an orderly tr<span class=\"_ _1\"></span>ansaction between market participants at the measurement date.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group uses <span class=\"_ _2\"></span>widely <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>models fo<span class=\"_ _2\"></span>r determining <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>common <span class=\"_ _2\"></span>and more <span class=\"_ _2\"></span>simple <span class=\"_ _2\"></span>financial instrume<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>ts,<span class=\"_ _6b\"> </span>like <span class=\"_ _2\"></span>interest rate <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>swaps <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>use o<span class=\"_ _2\"></span>nly observable <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>data <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>require <span class=\"_ _2\"></span>little man<span class=\"_ _2\"></span>agement judgement <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>estima<span class=\"_ _2\"></span>tion.<span class=\"_ _6b\"> </span>Observable <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>inputs <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usually <span class=\"_ _2\"></span>ava<span class=\"_ _2\"></span>ilable <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>listed de<span class=\"_ _2\"></span>bt <span class=\"_ _2\"></span>securities <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>exchange <span class=\"_ _2\"></span>traded <span class=\"_ _2\"></span>derivat<span class=\"_ _2\"></span>ives <span class=\"_ _4\"></span>and<span class=\"_ _6b\"> </span>simple <span class=\"_ _4\"></span>over-the-counter <span class=\"_ _4\"></span>derivatives <span class=\"_ _4\"></span>like <span class=\"_ _8\"></span>currency <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span>terest <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>swaps. <span class=\"_ _4\"></span>Availability <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>bservab<span class=\"_ _1\"></span>le <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>prices <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>del <span class=\"_ _4\"></span>inputs<span class=\"_ _6b\"> </span>reduces <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>need <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>management <span class=\"_ _2\"></span>judgement <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>estimation <span class=\"_ _2\"></span>and<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>also <span class=\"_ _2\"></span>reduces <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>uncertainty <span class=\"_ _2\"></span>associated <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>determination <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>fair<span class=\"_ _6b\"> </span>values. A<span class=\"_ _1\"></span>vailability of obs<span class=\"_ _1\"></span>ervable market <span class=\"_ _7\"></span>prices and inputs <span class=\"_ _7\"></span>varie<span class=\"_ _2\"></span>s dep<span class=\"_ _1\"></span>ending on <span class=\"_ _1\"></span>the p<span class=\"_ _1\"></span>roducts and <span class=\"_ _1\"></span>markets and <span class=\"_ _1\"></span>is prone <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> changes based<span class=\"_ _6b\"> </span>on specific events and general conditions in the financial markets. For <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>complex <span class=\"_ _2\"></span>instruments, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>us<span class=\"_ _2\"></span>es <span class=\"_ _2\"></span>proprietary <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>models, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usually <span class=\"_ _2\"></span>developed <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>valuat<span class=\"_ _2\"></span>ion<span class=\"_ _6b\"> </span>models. S<span class=\"_ _1\"></span>ome or <span class=\"_ _7\"></span>all of the <span class=\"_ _7\"></span>si<span class=\"_ _2\"></span>gnificant <span class=\"_ _7\"></span>input<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nto <span class=\"_ _1\"></span>these mode<span class=\"_ _1\"></span>ls may <span class=\"_ _1\"></span>not <span class=\"_ _1\"></span>be observable <span class=\"_ _7\"></span>in the <span class=\"_ _1\"></span>market and, are d<span class=\"_ _1\"></span>erived from <span class=\"_ _7\"></span>market<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>prices<span class=\"_ _6b\"> </span>or rates or are estimated based on assumptions. Example of instruments involving<span class=\"_ _1\"></span> significant unobservable inputs include cert<span class=\"_ _2\"></span>ain loans<span class=\"_ _6b\"> </span>and <span class=\"_ _1\"></span>securities <span class=\"_ _1\"></span>for <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span>there <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>no active <span class=\"_ _7\"></span>market. Valuation <span class=\"_ _7\"></span>models that <span class=\"_ _7\"></span>employ signi<span class=\"_ _1\"></span>fican<span class=\"_ _2\"></span>t <span class=\"_ _1\"></span>unobservable <span class=\"_ _1\"></span>inputs <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>equire <span class=\"_ _7\"></span>a higher <span class=\"_ _1\"></span>degree<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"></span>management <span class=\"_ _8\"></span>judgement <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>estimation <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>determination <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>fair <span class=\"_ _8\"></span>value. <span class=\"_ _9\"> </span>Management <span class=\"_ _9\"></span>judgemen<span class=\"_ _1\"></span>t <span class=\"_ _9\"></span>and <span class=\"_ _9\"></span>estimation <span class=\"_ _8\"></span>are <span class=\"_ _9\"> </span>usually<span class=\"_ _6b\"> </span>required <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>selection <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>valuation <span class=\"_ _8\"></span>model <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>used, <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>etermination <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>expected <span class=\"_ _8\"></span>future <span class=\"_ _8\"></span>cash <span class=\"_ _9\"> </span>flow<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial<span class=\"_ _6b\"> </span>instrument being <span class=\"_ _2\"></span>valued, determination <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>probability of <span class=\"_ _2\"></span>counterparty default <span class=\"_ _2\"></span>and prepayments <span class=\"_ _2\"></span>and selection <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>appropriate di<span class=\"_ _2\"></span>scou<span class=\"_ _2\"></span>nt<span class=\"_ _6b\"> </span>rates. Fair value <span class=\"_ _1\"></span>estimates obtained <span class=\"_ _1\"></span>from models are<span class=\"_ _1\"></span> adjusted for any <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>factors, such as <span class=\"_ _1\"></span>liquidity risk or <span class=\"_ _1\"></span>model un<span class=\"_ _1\"></span>certainties, <span class=\"_ _2\"></span>to the <span class=\"_ _1\"></span>extent<span class=\"_ _6b\"> </span>that t<span class=\"_ _2\"></span>he Group <span class=\"_ _2\"></span>believes <span class=\"_ _2\"></span>that a <span class=\"_ _2\"></span>third<span class=\"_ _2\"></span>-party market <span class=\"_ _2\"></span>participant <span class=\"_ _2\"></span>would tak<span class=\"_ _2\"></span>e them <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>account in <span class=\"_ _2\"></span>pricing <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>transaction. Fair <span class=\"_ _2\"></span>values <span class=\"_ _2\"></span>reflect<span class=\"_ _6b\"> </span>the <span class=\"_ _2\"></span>credit <span class=\"_ _2\"></span>ri<span class=\"_ _2\"></span>sk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>instrument <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>include <span class=\"_ _4\"></span>adjustments <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>take <span class=\"_ _4\"></span>account <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _8\"></span>entity <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>counterparty<span class=\"_ _6b\"> </span>where appropriate.<span class=\"_ _6b\"> </span>Determining fair val<span class=\"_ _1\"></span>ues and fair value hierarchy<span class=\"_ _6b\"> </span>A <span class=\"_ _1\"></span>number <span class=\"_ _7\"></span>of the <span class=\"_ _7\"></span>Group\u2019s Accounting <span class=\"_ _7\"></span>Po<span class=\"_ _2\"></span>licies <span class=\"_ _7\"></span>and di<span class=\"_ _1\"></span>sclosures <span class=\"_ _1\"></span>require <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>measurement of <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>values, <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>both finan<span class=\"_ _1\"></span>cial <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>no<span class=\"ff1\">n-financial<span class=\"_ _6b\"> </span></span>assets and lia<span class=\"_ _2\"></span>bilities. The Group <span class=\"_ _2\"></span>has an established <span class=\"_ _2\"></span>control framework <span class=\"_ _2\"></span>with respect to t<span class=\"_ _2\"></span>he measurement of fair<span class=\"_ _2\"></span> values. <span class=\"_ _4\"></span>This framewo<span class=\"_ _2\"></span>rk<span class=\"_ _6b\"> </span>includes <span class=\"_ _9\"> </span>reports <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>Group\u2019s <span class=\"_ _5\"> </span>Chief <span class=\"_ _9\"> </span>Financial <span class=\"_ _9\"> </span>O<span class=\"_ _2\"></span>fficer <span class=\"_ _9\"> </span>and <span class=\"_ _5\"> </span>Executive <span class=\"_ _9\"> </span>Management <span class=\"_ _5\"> </span>having <span class=\"_ _9\"> </span>over<span class=\"_ _2\"></span>all <span class=\"_ _9\"> </span>responsibility <span class=\"_ _9\"> </span>for <span class=\"_ _5\"> </span>overseeing<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _5\"> </span>all<span class=\"_ _6b\"> </span></span>significant fair value measurements, including Level 3 fair values. Market risk and related exposure<span class=\"_ _2\"></span> to fair value movement is also a <span class=\"_ _2\"></span>key<span class=\"_ _6b\"> </span>function <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _7\"></span>A<span class=\"_ _2\"></span>ssets <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>iabilities<span class=\"_ _1\"></span> Committee<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>and all <span class=\"_ _7\"></span>valuations of <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>instruments are <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>eported<span class=\"_ _1\"></span> to <span class=\"_ _7\"></span>the Committe<span class=\"ff1\">e for <span class=\"_ _7\"></span>review<span class=\"_ _6b\"> </span></span>and approval. Significant valuation issues are reported to the<span class=\"_ _1\"></span> Group\u2019s Board Audit Committe<span class=\"_ _2\"></span><span class=\"ff1 lsd\">e.<span class=\"_ _6b\"> </span></span>The Group measures fair values of an asset or liability using the follow<span class=\"_ _2\"></span>ing fair valu<span class=\"_ _1\"></span>e hierarchy that reflects the significan<span class=\"_ _2\"></span>ce of the inputs<span class=\"_ _6b\"> </span>used in making the measurements:<span class=\"_ _6b\"> </span>Level 1<span class=\"ff1\">: inputs that are quoted market prices (unadjusted) in active markets<span class=\"_ _1\"></span> for identical assets or liabilities. </span>Level <span class=\"_ _1\"></span>2<span class=\"ff1\">: <span class=\"_ _7\"></span>inputs <span class=\"_ _7\"></span>other <span class=\"_ _1\"></span>than <span class=\"_ _7\"></span>quoted price<span class=\"_ _1\"></span>s <span class=\"_ _7\"></span>incl<span class=\"_ _2\"></span>uded <span class=\"_ _7\"></span>within <span class=\"_ _7\"></span>Level 1 <span class=\"_ _7\"></span>that <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>observable <span class=\"_ _7\"></span>either d<span class=\"_ _1\"></span>irectly <span class=\"_ _7\"></span>(<span class=\"_ _2\"></span>i.e. <span class=\"_ _7\"></span>as <span class=\"_ _1\"></span>prices) <span class=\"_ _7\"></span>or in<span class=\"_ _1\"></span>directly <span class=\"_ _1\"></span>(i.e. <span class=\"_ _7\"></span>derived<span class=\"_ _6b\"> </span></span>from <span class=\"_ _4\"></span>prices). <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>category <span class=\"_ _4\"></span>includes <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>liabilities, <span class=\"_ _4\"></span>valued <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>quoted <span class=\"_ _4\"></span>market <span class=\"_ _8\"></span>prices <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>active <span class=\"_ _4\"></span>markets <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>imilar <span class=\"_ _4\"></span>instruments;<span class=\"_ _6b\"> </span>quoted price<span class=\"_ _1\"></span>s for iden<span class=\"_ _1\"></span>tical or s<span class=\"_ _1\"></span>imilar instruments <span class=\"_ _1\"></span>in markets <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>hat are <span class=\"_ _1\"></span>considered l<span class=\"_ _1\"></span>ess than active; <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r othe<span class=\"_ _1\"></span>r valuation <span class=\"_ _7\"></span>tec<span class=\"_ _2\"></span>hni<span class=\"_ _2\"></span>ques <span class=\"_ _1\"></span>in which<span class=\"_ _6b\"> </span>all significant inputs are directly or indirectly observable<span class=\"_ _1\"></span> from market data. Level 3<span class=\"ff1\">: <span class=\"_ _1\"></span>inputs <span class=\"_ _1\"></span>that are<span class=\"_ _1\"></span> unobservable. <span class=\"_ _1\"></span>This categ<span class=\"_ _1\"></span>ory includes <span class=\"_ _1\"></span>all assets<span class=\"_ _1\"></span> or l<span class=\"_ _1\"></span>iabilities <span class=\"_ _1\"></span>for which th<span class=\"_ _1\"></span>e valuati<span class=\"_ _1\"></span>on techniqu<span class=\"_ _1\"></span>e includes <span class=\"_ _1\"></span>in<span class=\"_ _2\"></span>puts not<span class=\"_ _6b\"> </span></span>based <span class=\"_ _7\"></span>on <span class=\"_ _1\"></span>observable <span class=\"_ _1\"></span>data <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>the u<span class=\"_ _1\"></span>nobservable <span class=\"_ _7\"></span>inputs <span class=\"_ _1\"></span>have <span class=\"_ _7\"></span>a significant <span class=\"_ _7\"></span>effect <span class=\"_ _1\"></span>on <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>instrument\u2019s <span class=\"_ _7\"></span>v<span class=\"_ _2\"></span>aluation. <span class=\"_ _7\"></span>This <span class=\"_ _1\"></span>catego<span class=\"ff1\">ry also <span class=\"_ _7\"></span>includes<span class=\"_ _6b\"> </span></span>assets <span class=\"_ _2\"></span>or <span class=\"_ _4\"></span>liabilities <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>valued <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _4\"></span>quoted <span class=\"_ _4\"></span>prices <span class=\"_ _2\"></span>for <span class=\"_ _4\"></span>si<span class=\"_ _2\"></span>milar <span class=\"_ _2\"></span>instruments <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>unobservable <span class=\"_ _4\"></span>adjus<span class=\"_ _2\"></span>tments <span class=\"_ _4\"></span>or<span class=\"_ _6b\"> </span>assumptions are required to reflect differen<span class=\"_ _1\"></span>ces between the instruments.<span class=\"_ _6b\"> </span>If the <span class=\"_ _1\"></span>inputs <span class=\"_ _1\"></span>used to <span class=\"_ _1\"></span>measure <span class=\"_ _1\"></span>the fair <span class=\"_ _1\"></span>value of <span class=\"_ _1\"></span>an asset <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r a <span class=\"_ _1\"></span>liability <span class=\"_ _7\"></span>fall into different <span class=\"_ _1\"></span>levels <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>hierarchy, then th<span class=\"_ _1\"></span>e fair <span class=\"_ _1\"></span>value<span class=\"_ _6b\"> </span>measurement is categorised in its entirety in the same level of the fair value hi<span class=\"_ _2\"></span>erarchy as the lowest level<span class=\"_ _2\"></span> input that is significant to the<span class=\"_ _6b\"> </span>entire <span class=\"_ _1\"></span>measurement. <span class=\"_ _1\"></span>The Grou<span class=\"_ _1\"></span>p recognises <span class=\"_ _7\"></span>tran<span class=\"_ _2\"></span>sfers <span class=\"_ _7\"></span>between levels <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> fair <span class=\"_ _7\"></span>value hierarchy <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>the end <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reporting p<span class=\"_ _1\"></span>er<span class=\"_ _2\"></span>iod d<span class=\"_ _1\"></span>uring<span class=\"_ _6b\"> </span>which the change has occurred.<span class=\"_ _6b\"> </span>Further information about the assumptions made in measuring fair values is included in the following N<span class=\"_ _1\"></span>otes:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 28 <span class=\"ff3\">\u2013</span> p<span class=\"_ _1\"></span>roperty and equipment; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">Note 29 <span class=\"ff3\">\u2013</span> in<span class=\"_ _1\"></span>vestment property.<span class=\"_ _6b\"> </span></span></span>Financial instrumen<span class=\"_ _1\"></span>ts measured at fair value <span class=\"ff3\">\u2013</span> fair value hierarchy<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>table <span class=\"_ _2\"></span>below <span class=\"_ _2\"></span>analyses <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>instruments m<span class=\"_ _2\"></span>easured at<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value by<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>level <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>hierarchy <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value<span class=\"_ _6b\"> </span>measurement is categorised.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w18c h10a\" id=\"_ad48e5bc-b200-45c3-867c-2c2f98bb68da\"><tr><td></td><td></td><td class=\"c x282 y1659 wa8 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y1659 wc h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y1659 wa9 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y1659 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y165a wab h6\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y165a wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y165a wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y165a wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y165a wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y165b waa h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y165c waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y165d waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y165d wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y165d wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y165d wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x283 y165d wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y165d wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td></tr><tr><td class=\"c x16e y165e waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x292 y165e wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td class=\"c x282 y165e wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y165e wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y165e wa9 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x285 y165e wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y165f waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss<span class=\"ff5\"> </span></div></td><td class=\"c x292 y165f wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y165f wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y165f wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y165f wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x285 y165f wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y1660 waa h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x292 y1660 wab h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y1660 wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1660 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1660 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1660 wc h11\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1661 waa h12\"><div class=\"t m0 x4 hc y54e ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1662 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1663 waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1663 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1663 wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1663 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x283 y1663 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1663 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w18c h10b\" id=\"_2b191dad-8919-4adc-bf92-d3d47059759b\"><tr><td></td><td></td><td class=\"c x282 y1664 wa8 h12\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y1664 wc h12\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y1664 wa9 h12\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y1664 wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y1665 wab h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y1665 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1665 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1665 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1665 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1666 waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1667 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1668 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y1668 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1668 wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1668 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641  </div></td><td class=\"c x283 y1668 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1668 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1669 waa h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x292 y1669 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21 </div></td><td class=\"c x282 y1669 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1669 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y1669 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td><td class=\"c x285 y1669 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x16e y166a waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x292 y166a wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y166a wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y166a wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y166a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x285 y166a wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y166b waa h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x292 y166b wab h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y166b wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x284 y166b wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y166b wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y166b wc h11\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y166c waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y166d waa h12\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y166e waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange<span class=\"ff5\"> </span></div></td><td class=\"c x292 y166e wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y166e wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y166e wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,109,346  </div></td><td class=\"c x283 y166e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y166e wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025 <table class=\"s w18c h10a\" id=\"_e95cee11-d754-4440-88f9-457025c38287\"><tr><td></td><td></td><td class=\"c x282 y166f wa8 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y166f wc h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y166f wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y166f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y1670 wab h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y1670 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1670 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1670 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1670 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1671 waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1672 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1673 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y1673 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1673 wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1673 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x283 y1673 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1673 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td></tr><tr><td class=\"c x16e y1674 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1674 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y1674 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1674 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y1674 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x285 y1674 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y1675 waa h42\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x292 y1675 wab h42\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y1675 wa8 h42\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1675 wc h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1675 wa9 h42\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1675 wc h42\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y1676 waa h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1677 waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1678 waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1678 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1678 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1678 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x283 y1678 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1678 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr><tr><td class=\"c x16e y1679 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - interest rate </div></td><td class=\"c x292 y1679 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1679 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1679 wc h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,126 </div></td><td class=\"c x283 y1679 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1679 wc h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,126 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024 <table class=\"s w192 h10c\" id=\"_1fe52b8c-0b60-4c6b-a4be-37be8c419250\"><tr><td></td><td></td><td class=\"c x282 y167a wa8 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 1 </div></td><td class=\"c x284 y167a wc h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 2 </div></td><td class=\"c x283 y167a wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Level 3 </div></td><td class=\"c x285 y167a wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x292 y167b wab h7\"><div class=\"t m0 x3b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Note </div></td><td class=\"c x282 y167b wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y167b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y167b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y167b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y167c waa h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls0 ws0\">Assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y167d waa h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management:<span class=\"ff5\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y167e waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y167e wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y167e wa8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y167e wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641  </div></td><td class=\"c x283 y167e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y167e wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1631 waa h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x292 y1631 wab h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24 </div></td><td class=\"c x282 y1631 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1631 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x283 y1631 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x285 y1631 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y167f waa h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through  </div><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income<span class=\"ff5\"> </span></span></div></td><td class=\"c x292 y167f wab h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25 </div></td><td class=\"c x282 y167f wa8 h11\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x284 y167f wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y167f wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y167f wc h11\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y1680 waa h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1634 waa h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1681 waa h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x292 y1681 wab h6\"><div class=\"t m0 xb3 hc y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ff5 ls0\"> </span></div></td><td class=\"c x282 y1681 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x284 y1681 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,109,346  </div></td><td class=\"c x283 y1681 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y1681 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr><tr><td class=\"c x16e y1682 waa h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - interest rate<span class=\"ff5\"> </span></div></td><td class=\"c x292 y1682 wab h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">20<span class=\"ls0\"> </span></div></td><td class=\"c x282 y1682 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1682 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,041 </div></td><td class=\"c x283 y1682 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1682 wc h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">56,041 </div></td></tr></table>As highlighted <span class=\"_ _2\"></span>previously, transfers <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>financial instruments between <span class=\"_ _2\"></span>different levels <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>hierarchy, if any, <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>recorded as of the end of the reporting period. There were no transfers b<span class=\"_ _2\"></span>etween the different levels in the fair value hierarchy during the reporting periods. Lev<span class=\"_ _1\"></span>el 3 fair value measurements<span class=\"_ _6b\"> </span>Reconciliation<span class=\"_ _6b\"> </span>The fo<span class=\"_ _2\"></span>llowing table shows <span class=\"_ _2\"></span>a reconciliation fro<span class=\"_ _2\"></span>m the <span class=\"_ _2\"></span>opening <span class=\"_ _2\"></span>balances to <span class=\"_ _2\"></span>the clo<span class=\"_ _2\"></span>sing<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>balances for <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>measuremen<span class=\"_ _1\"></span>ts <span class=\"_ _2\"></span>in Level <span class=\"_ _2\"></span>3 of<span class=\"_ _6b\"> </span>the fair value hierarchy.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<table class=\"s w19a h110\" id=\"_bb6035d9-632f-418b-8e67-700bd5222b5c\"><tr><td></td><td></td><td class=\"c x293 y1683 w194 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x294 y1697 w195 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trading<span class=\"_ _6b\"> </span></div></td><td class=\"c x295 y1697 w196 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x296 y1698 w197 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x297 y1698 w198 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x298 y1699 wad h2c\"><div class=\"t m0 x97 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x299 y169a wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y169a wae h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y169a wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y169b wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2025 </div></td><td class=\"c x299 y169b wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x29a y169b wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x298 y169b wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">288,691,748 </div></td></tr><tr><td class=\"c x16e y169c wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total gains<span class=\"ls1\">/(</span>losses) in profit or loss </div></td><td class=\"c x299 y169c wad h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,498,111 </div></td><td class=\"c x29a y169c wae h6\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td><td class=\"c x298 y169c wad h6\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">700,113 </div></td></tr><tr><td class=\"c x16e y169d wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Purchases </div></td><td class=\"c x299 y169d wad h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">906,540,975 </div></td><td class=\"c x29a y169d wae h7\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x298 y169d wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">906,540,975 </div></td></tr><tr><td class=\"c x16e y169e wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Settlements and redemptions </div></td><td class=\"c x299 y169e wad h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(755,754,786) </div></td><td class=\"c x29a y169e wae h6\"><div class=\"t m0 x110 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y169e wad h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(755,754,786) </div></td></tr><tr><td class=\"c x16e y169f wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x299 y169f wad h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,421,608) </div></td><td class=\"c x29a y169f wae h7\"><div class=\"t m0 x110 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y169f wad h7\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,421,608) </div></td></tr><tr><td class=\"c x16e y16a0 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16a0 wad h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,200,412 </div></td><td class=\"c x29a y16a0 wae h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,721,767 </div></td><td class=\"c x298 y16a0 wad h6\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,922,179 </div></td></tr><tr><td class=\"c x16e y16a1 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2025 </div></td><td class=\"c x299 y16a1 wad h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x29a y16a1 wae h6\"><div class=\"t m0 x8c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x298 y16a1 wad h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">454,678,621 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<table class=\"s w193 h10d\" id=\"_2c84540c-cdca-47e0-a1c2-455d75119c75\"><tr><td></td><td></td><td class=\"c x293 y1683 w194 h10e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x294 y1684 w195 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trading<span class=\"_ _6b\"> </span></div></td><td class=\"c x295 y1684 w196 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x296 y1685 w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x297 y1685 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x298 y1686 wad h2b\"><div class=\"t m0 x97 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x299 y1687 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y1687 wae h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y1687 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1688 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2024 </div></td><td class=\"c x299 y1688 wad h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 374,177,108  </div></td><td class=\"c x29a y1688 wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,329,840  </div></td><td class=\"c x298 y1688 wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">393,506,948 </div></td></tr><tr><td class=\"c x16e y1689 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total gains/(losses) in profit or loss </div></td><td class=\"c x299 y1689 wad h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,017,282 </div></td><td class=\"c x29a y1689 wae h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (718,609)  </div></td><td class=\"c x298 y1689 wad h6\"><div class=\"t m0 xa2 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">298,673 </div></td></tr><tr><td class=\"c x16e y168a wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Purchases </div></td><td class=\"c x299 y168a wad h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 879,020,797  </div></td><td class=\"c x29a y168a wae h7\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x298 y168a wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">879,020,797 </div></td></tr><tr><td class=\"c x16e y168b wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Settlements and redemptions </div></td><td class=\"c x299 y168b wad h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (970,314,190) </div></td><td class=\"c x29a y168b wae h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,607,970) </div></td><td class=\"c x298 y168b wad h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (973,922,160) </div></td></tr><tr><td class=\"c x16e y168c wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x299 y168c wad h6\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,650,000) </div></td><td class=\"c x29a y168c wae h6\"><div class=\"t m0 x110 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y168c wad h6\"><div class=\"t m0 x61 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,650,000) </div></td></tr><tr><td class=\"c x16e y168d wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x299 y168d wad h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,517,699) </div></td><td class=\"c x29a y168d wae h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,044,811)  </div></td><td class=\"c x298 y168d wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (7,562,510) </div></td></tr><tr><td class=\"c x16e y168e wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2024 </div></td><td class=\"c x299 y168e wad h6\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 274,733,298  </div></td><td class=\"c x29a y168e wae h6\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x298 y168e wad h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">288,691,748 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w199 hf5\" id=\"_8023e207-127e-4454-8d08-32825f00b829\"><tr><td></td><td class=\"c x29b y168f w194 h10f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x29c y1690 w196 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x29d y1691 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x298 y1692 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1693 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2025 </div></td><td class=\"c x298 y1693 wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y1694 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total losses in profit or loss </div></td><td class=\"c x298 y1694 wad h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,797,998) </div></td></tr><tr><td class=\"c x16e y1695 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x298 y1695 wad h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,721,767 </div></td></tr><tr><td class=\"c x16e y1696 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2025 </div></td><td class=\"c x298 y1696 wad h7\"><div class=\"t m0 x8c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w19b h111\" id=\"_33db98b5-7868-4ee8-852f-18f46dc9a3d7\"><tr><td></td><td></td><td class=\"c x293 y16a2 w194 h112\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Financial investments<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x294 y1685 w195 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trading<span class=\"_ _6b\"> </span></div></td><td class=\"c x295 y1685 w196 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value through<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x296 y168f w197 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x297 y168f w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x298 y16a3 wad h27\"><div class=\"t m0 x97 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x299 y16a4 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y16a4 wae h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y16a4 wad h7\"><div class=\"t m0 x95 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16a5 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January 2024 </div></td><td class=\"c x299 y16a5 wad h7\"><div class=\"t m0 x10f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x29a y16a5 wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,329,840  </div></td><td class=\"c x298 y16a5 wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,329,840 </div></td></tr><tr><td class=\"c x16e y16a6 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total gains/(losses) in profit or loss </div></td><td class=\"c x299 y16a6 wad h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">146,076 </div></td><td class=\"c x29a y16a6 wae h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (718,609)  </div></td><td class=\"c x298 y16a6 wad h6\"><div class=\"t m0 x13 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (572,533) </div></td></tr><tr><td class=\"c x16e y16a7 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Purchases </div></td><td class=\"c x299 y16a7 wad h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 9,900,000  </div></td><td class=\"c x29a y16a7 wae h7\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x298 y16a7 wad h7\"><div class=\"t m0 x8c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,900,000 </div></td></tr><tr><td class=\"c x16e y157e wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Settlements and redemptions </div></td><td class=\"c x299 y157e wad h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (10,046,076) </div></td><td class=\"c x29a y157e wae h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,607,970) </div></td><td class=\"c x298 y157e wad h7\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (13,654,046) </div></td></tr><tr><td class=\"c x16e y16a8 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16a8 wad h6\"><div class=\"t m0 x10f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x29a y16a8 wae h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,044,811)  </div></td><td class=\"c x298 y16a8 wad h6\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (1,044,811) </div></td></tr><tr><td class=\"c x16e y1580 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December 2024 </div></td><td class=\"c x299 y1580 wad h7\"><div class=\"t m0 x110 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x29a y1580 wae h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450  </div></td><td class=\"c x298 y1580 wad h7\"><div class=\"t m0 x9 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr></table>The change in unrealised gains or losses for the year fo<span class=\"_ _2\"></span>r the Group, included in \u2018Total gains/(losses) in profit or loss\u2019 rel<span class=\"_ _4\"></span>ating to \u2018Trading<span class=\"_ _6b\"> </span>assets\u2019 held at 31 December 202<span class=\"ff1\">5 amounted to <span class=\"ls8\">a </span>gain of USD4<span class=\"ls6\">,5<span class=\"ls57\">19<span class=\"_ _1\"></span><span class=\"ls0\">,<span class=\"ls2\">333</span> (2024<span class=\"ls4\">: </span>gain of USD1,<span class=\"ls2\">537</span>,<span class=\"ls2\">849<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span></span></span></span></span>For the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank, t<span class=\"_ _2\"></span>he change in <span class=\"_ _2\"></span>unrealised gain<span class=\"_ _2\"></span>s or <span class=\"_ _2\"></span>losses for <span class=\"_ _2\"></span>the year,<span class=\"_ _2\"></span> included <span class=\"_ _2\"></span>in <span class=\"ff3\">\u2018Total <span class=\"_ _2\"></span>gains</span>/(losses) in <span class=\"_ _2\"></span>profit or <span class=\"_ _2\"></span>loss<span class=\"ff3\">\u2019</span> <span class=\"_ _2\"></span>relating<span class=\"_ _6b\"> </span>to <span class=\"ff3\">\u2018Financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nvestments at <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>through profit or <span class=\"_ _1\"></span>loss\u2019 <span class=\"ff1\">held at 31 <span class=\"_ _1\"></span>December <span class=\"ls2\">202</span>5, <span class=\"_ _1\"></span>amounted to a loss <span class=\"_ _1\"></span>of USD5,797,998 (<span class=\"ls2\">202</span>4: <span class=\"_ _1\"></span>loss<span class=\"_ _6b\"> </span></span></span>of USD<span class=\"ls2\">358</span>,<span class=\"ls2\">188<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>The <span class=\"_ _1\"></span>gains <span class=\"_ _1\"></span>and losses <span class=\"_ _7\"></span><span class=\"ff3\">in respect of <span class=\"_ _7\"></span>\u2018T<span class=\"_ _2\"></span>rading<span class=\"_ _1\"></span> as<span class=\"_ _1\"></span>sets\u2019 and <span class=\"_ _7\"></span>\u2018Financial investments <span class=\"_ _1\"></span>are fair <span class=\"_ _7\"></span>value through <span class=\"_ _1\"></span>profit or <span class=\"_ _7\"></span>loss\u2019 <span class=\"ff1\">are recognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit<span class=\"_ _6b\"> </span></span></span>or loss as <span class=\"ff3\">\u2018Net trading results\u2019 and</span> <span class=\"ff3\">\u2018Net</span> loss from equity investments measured at fair value through profit or loss<span class=\"ff3\">\u2019</span> respectively.<span class=\"_ _6b\"> </span>Unobservable inputs u<span class=\"_ _2\"></span>sed in measuring fair value<span class=\"_ _6b\"> </span>The below sets out information about significant unobservable<span class=\"_ _2\"></span> inputs used at 31 Decem<span class=\"_ _2\"></span>ber 2025 and 31 December 2024<span class=\"ls6\">, </span>in measuring<span class=\"_ _6b\"> </span>financial instruments categorised as Level 3 in the fair value hierarchy.<span class=\"_ _6b\"> </span>Trading assets<span class=\"_ _6b\"> </span>The <span class=\"ff3\">\u2018</span>Trading assets<span class=\"ff3\">\u2019 portfolio represent</span>s forfaiting assets,<span class=\"_ _2\"></span> that is the discounting of receivables generated from an export contract<span class=\"_ _2\"></span> on a<span class=\"_ _6b\"> </span>without <span class=\"_ _7\"></span>recourse <span class=\"_ _1\"></span>basis. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>assets would<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>be e<span class=\"_ _1\"></span>videnced <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>a nu<span class=\"_ _1\"></span>mber <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>different <span class=\"_ _7\"></span>debt <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>including bills <span class=\"_ _7\"></span>of exchang<span class=\"_ _1\"></span>e, <span class=\"_ _7\"></span>promis<span class=\"_ _2\"></span>sory<span class=\"_ _6b\"> </span>notes, letters of credit and trade or project related<span class=\"_ _1\"></span> syndicated and bi<span class=\"_ _2\"></span>-lateral loan (financing) agreements.<span class=\"_ _6b\"> </span>The Group establishes<span class=\"_ _1\"></span> fair value of its trading assets u<span class=\"_ _1\"></span>sing a valuation technique based on the<span class=\"_ _1\"></span> discounted expected future principal and<span class=\"_ _6b\"> </span>interest cash <span class=\"_ _2\"></span>flows. T<span class=\"_ _2\"></span>he discount <span class=\"_ _2\"></span>rate is an <span class=\"_ _2\"></span>estimate based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>current expected credit <span class=\"_ _2\"></span>margin spreads <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>interest rates <span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>reporting <span class=\"_ _1\"></span>date. Inpu<span class=\"_ _1\"></span>ts to <span class=\"_ _1\"></span>the valuation <span class=\"_ _7\"></span>tech<span class=\"_ _2\"></span>nique <span class=\"_ _1\"></span>reasonably <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>market expe<span class=\"_ _1\"></span>ctation and <span class=\"_ _7\"></span>mea<span class=\"_ _2\"></span>sures <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>risk-ret<span class=\"_ _2\"></span>urn <span class=\"_ _1\"></span>factors <span class=\"_ _1\"></span>inherent<span class=\"_ _6b\"> </span>in the financial instrument. At 31 <span class=\"_ _1\"></span>December 2025 <span class=\"_ _1\"></span>and 31 <span class=\"_ _7\"></span>Dec<span class=\"_ _2\"></span>ember <span class=\"_ _1\"></span>2024, the Grou<span class=\"_ _1\"></span>p used <span class=\"_ _1\"></span>the Risk Fre<span class=\"_ _1\"></span>e Rates (<span class=\"ff3\">\u201c</span>RFR<span class=\"ff3\">\u201d</span>) <span class=\"_ _1\"></span>yield curve p<span class=\"_ _1\"></span>lus an <span class=\"_ _1\"></span>adequate estimated credit<span class=\"_ _6b\"> </span>margin spread to discount cash flows attributable to the trading assets held.<span class=\"_ _6b\"> </span>At 31 December <span class=\"ls2\">202</span>5, the discount rates used range between 4.09% and <span class=\"ls2\">29</span>.<span class=\"ls2\">44</span>% (<span class=\"ls2\">202</span>4: between 5.<span class=\"ls2\">39</span>% and 13.57%).<span class=\"_ _6b\"> </span>The <span class=\"_ _6\"> </span>effect <span class=\"_ _6\"> </span>of <span class=\"_ _a\"> </span>a <span class=\"_ _6\"> </span>one-percentage <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>increase/(decrease) <span class=\"_ _6\"> </span>in <span class=\"_ _a\"> </span>the <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>rate <span class=\"_ _6\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _6\"> </span>trading <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>31 <span class=\"_ _a\"> </span>December <span class=\"_ _a\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _6\"> </span>w<span class=\"_ _2\"></span>ould<span class=\"_ _6b\"> </span>increase/(decrease) the Group<span class=\"ff3 ls6\">\u2019s</span> profit or loss by approximately USD<span class=\"ls2\">1,201</span>,<span class=\"ls2\">804</span> (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,065,1<span class=\"ls2\">81<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>Financial investmen<span class=\"_ _1\"></span>ts at fair value <span class=\"_ _1\"></span>through pr<span class=\"_ _1\"></span>ofit or loss As <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span><span class=\"ls2\">31 <span class=\"_ _8\"></span></span>December <span class=\"_ _8\"></span><span class=\"ls2\">202<span class=\"_ _2\"></span></span>5<span class=\"ff3\">, <span class=\"_ _4\"></span>\u2018</span>Finan<span class=\"_ _2\"></span>cial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>loss<span class=\"_ _2\"></span><span class=\"ff3\">\u2019 <span class=\"_ _4\"></span>mainly <span class=\"_ _8\"></span>repre<span class=\"_ _2\"></span>sent <span class=\"_ _4\"></span>holdings <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>two <span class=\"_ _8\"></span>sub<span class=\"_ _2\"></span></span>-funds, <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unlisted <span class=\"_ _2\"></span>sub-fund <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>collective <span class=\"_ _2\"></span>investment scheme<span class=\"_ _2\"></span> regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the MFSA<span class=\"ls6\">, <span class=\"_ _2\"></span></span>which <span class=\"_ _2\"></span>is i<span class=\"_ _2\"></span>ndependently run <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an investment<span class=\"_ _6b\"> </span></span></span>manager <span class=\"_ _4\"></span>licensed <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>regulated<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Finan<span class=\"_ _1\"></span>cial <span class=\"_ _8\"></span>Conduct <span class=\"_ _8\"></span>Autho<span class=\"_ _2\"></span>rity <span class=\"_ _4\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _8\"></span>United <span class=\"_ _8\"></span>Kingdom<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>The <span class=\"_ _9\"></span>sub-fund <span class=\"_ _4\"></span>invests <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>sustainable<span class=\"_ _6b\"> </span>energy plants with returns generated th<span class=\"_ _1\"></span>roughout the life of each plant.<span class=\"_ _6b\"> </span>The  fair  val<span class=\"_ _2\"></span>ue  is  measured <span class=\"_ _6\"> </span>by  the  G<span class=\"_ _2\"></span>roup  based  on <span class=\"_ _6\"> </span>periodical  net<span class=\"_ _2\"></span>  asset <span class=\"_ _6\"> </span><span class=\"ff3\">valuations  prepared  by <span class=\"_ _6\"> </span>the  scheme\u2019s <span class=\"_ _6\"> </span>independent<span class=\"_ _6b\"> </span></span>administrator. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>sub-<span class=\"ff3\">fund\u2019s <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market. <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bservable tra<span class=\"_ _2\"></span>ded <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible.<span class=\"_ _6b\"> </span></span>Where <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ere <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>observable <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>ice, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>marked <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>be<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>practice. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>involve <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>models <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>forward <span class=\"_ _2\"></span>projections. <span class=\"_ _4\"></span>Inputs <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>used <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>models <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>subjective <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>could <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>highly <span class=\"_ _2\"></span>judgemental <span class=\"_ _2\"></span>uncertainties <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>rojected <span class=\"_ _2\"></span>valuations <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>individual <span class=\"_ _2\"></span>plants <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>potential <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m<span class=\"_ _6b\"> </span>each plant. The <span class=\"_ _9\"> </span>effect <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>ten-percentage <span class=\"_ _5\"> </span>point <span class=\"_ _9\"> </span>increase/(decrease) <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>value <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>sub-fun<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>December <span class=\"_ _5\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _9\"> </span>wo<span class=\"_ _2\"></span>uld<span class=\"_ _6b\"> </span>increase/(decrease) the Bank and Group profit or loss by approximately USD857,604 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,<span class=\"ls2\">278</span>,055<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unlisted <span class=\"_ _2\"></span>sub-fund <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>collective investment <span class=\"_ _2\"></span>scheme<span class=\"_ _2\"></span> regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the MFSA, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>independently run <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>investment<span class=\"_ _6b\"> </span></span></span>manager <span class=\"_ _4\"></span>licensed <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>regulated <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Financial <span class=\"_ _4\"></span>Conduct <span class=\"_ _8\"></span>Authority <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>United <span class=\"_ _8\"></span>Kingdom. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>sub-fund <span class=\"_ _8\"></span>invests <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>variety <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>investments, with relative complex structures and limited liqu<span class=\"_ _1\"></span>idity.<span class=\"_ _6b\"> </span>The  fair  val<span class=\"_ _2\"></span>ue  is  measured <span class=\"_ _6\"> </span>by  the  G<span class=\"_ _2\"></span>roup  based  on <span class=\"_ _6\"> </span>periodical  net  asse<span class=\"_ _2\"></span>t  valuations  prepared <span class=\"_ _6\"> </span>by  the <span class=\"_ _6\"> </span>scheme\u2019s  independent<span class=\"_ _6b\"> </span>administrator. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>sub-<span class=\"ff3\">fund\u2019s <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market. <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bservable tra<span class=\"_ _2\"></span>ded <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible.<span class=\"_ _6b\"> </span></span>Where <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ere <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>observable <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>ice, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>marked <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>best <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>practice. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>involve <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>models <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>forward <span class=\"_ _2\"></span>projections. <span class=\"_ _4\"></span>Inputs <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>used <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>models <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>subjective <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>could <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>highly <span class=\"_ _2\"></span>judgemental <span class=\"_ _2\"></span>uncertainties <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>rojected <span class=\"_ _2\"></span>valuations <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>individual <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>potential <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m<span class=\"_ _6b\"> </span>each asset.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>effect <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>ten-percentage <span class=\"_ _5\"> </span>point <span class=\"_ _9\"> </span>increase/(decrease) <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>value <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>sub-fun<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>December <span class=\"_ _5\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _9\"> </span>wo<span class=\"_ _2\"></span>uld<span class=\"_ _6b\"> </span>increase/(decrease) the Bank and Group equity by approximately USD125,382 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1<span class=\"ls2\">12</span>,<span class=\"ls2\">55</span>4<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "Financial instruments measured at fair value \u2013 fair value hierarchy The table below analyses financial instruments measured at fair value by the level in the fair value hierarchy into which the fair value measurement is categorised. Group \u2013 31 December 2025Level 1 Level 2 Level 3 Total Note USD USD USD USD Assets Derivative assets held for risk management:  - foreign exchange 20  -    4,162,262  -  4,162,262 Trading assets 21  -   -  444,796,402 444,796,402 Financial investments at fair value through profit or loss 24  -   -  9,882,219 9,882,219 Financial investments at fair value through       other comprehensive income 25 105,254,684 - - 105,254,684 Liabilities Derivative liabilities held for risk management:  - foreign exchange 20  -  2,842,770  -  2,842,770 Group \u2013 31 December 2024 Level 1 Level 2 Level 3 Total Note USD USD USD USD Assets Derivative assets held for risk management:  - foreign exchange 20  -    1,464,641   -  1,464,641 Trading assets 21  -   -   274,733,298  274,733,298 Financial investments at fair value through profit or loss 24  -   -  13,958,450 13,958,450 Financial investments at fair value through       other comprehensive income 25 120,265,095 - - 120,265,095 Liabilities Derivative liabilities held for risk management:  - foreign exchange 20  -   1,109,346   -  1,109,346 Bank \u2013 31 December 2025 Level 1 Level 2 Level 3 Total Note USD USD USD USD Assets Derivative assets held for risk management:  - foreign exchange 20  -  4,163,342  -  4,163,342 Financial investments at fair value through profit or loss 24  -   -  9,882,219 9,882,219 Financial investments at fair value through       other comprehensive income 25 105,254,684 - - 105,254,684 Liabilities Derivative liabilities held for risk management:  - foreign exchange 20  -  2,842,770  -  2,842,770  - interest rate 20 - 2,126 - 2,126 Bank \u2013 31 December 2024 Level 1 Level 2 Level 3 Total Note USD USD USD USD Assets Derivative assets held for risk management:  - foreign exchange 20  -  1,464,641   -  1,464,641 Financial investments at fair value through profit or loss 24  -   -  13,958,450 13,958,450 Financial investments at fair value through       other comprehensive income 25 120,265,095 - - 120,265,095 Liabilities Derivative liabilities held for risk management:  - foreign exchange 20  -  1,109,346   -  1,109,346  - interest rate 20 - 56,041 - 56,041 As highlighted previously, transfers of financial instruments between different levels of the fair value hierarchy, if any, are recorded as of the end of the reporting period. There were no transfers between the different levels in the fair value hierarchy during the reporting periods. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfLevelOfFairValueHierarchyWithinWhichFairValueMeasurementIsCategorised",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "Unobservable inputs u<span class=\"_ _2\"></span>sed in measuring fair value<span class=\"_ _6b\"> </span>The below sets out information about significant unobservable<span class=\"_ _2\"></span> inputs used at 31 Decem<span class=\"_ _2\"></span>ber 2025 and 31 December 2024<span class=\"ls6\">, </span>in measuring<span class=\"_ _6b\"> </span>financial instruments categorised as Level 3 in the fair value hierarchy.<span class=\"_ _6b\"> </span>Trading assets<span class=\"_ _6b\"> </span>The <span class=\"ff3\">\u2018</span>Trading assets<span class=\"ff3\">\u2019 portfolio represent</span>s forfaiting assets,<span class=\"_ _2\"></span> that is the discounting of receivables generated from an export contract<span class=\"_ _2\"></span> on a<span class=\"_ _6b\"> </span>without <span class=\"_ _7\"></span>recourse <span class=\"_ _1\"></span>basis. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>assets would<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>be e<span class=\"_ _1\"></span>videnced <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>a nu<span class=\"_ _1\"></span>mber <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>different <span class=\"_ _7\"></span>debt <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstruments <span class=\"_ _7\"></span>including bills <span class=\"_ _7\"></span>of exchang<span class=\"_ _1\"></span>e, <span class=\"_ _7\"></span>promis<span class=\"_ _2\"></span>sory<span class=\"_ _6b\"> </span>notes, letters of credit and trade or project related<span class=\"_ _1\"></span> syndicated and bi<span class=\"_ _2\"></span>-lateral loan (financing) agreements.<span class=\"_ _6b\"> </span>The Group establishes<span class=\"_ _1\"></span> fair value of its trading assets u<span class=\"_ _1\"></span>sing a valuation technique based on the<span class=\"_ _1\"></span> discounted expected future principal and<span class=\"_ _6b\"> </span>interest cash <span class=\"_ _2\"></span>flows. T<span class=\"_ _2\"></span>he discount <span class=\"_ _2\"></span>rate is an <span class=\"_ _2\"></span>estimate based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>current expected credit <span class=\"_ _2\"></span>margin spreads <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>market <span class=\"_ _2\"></span>interest rates <span class=\"_ _2\"></span>at t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>reporting <span class=\"_ _1\"></span>date. Inpu<span class=\"_ _1\"></span>ts to <span class=\"_ _1\"></span>the valuation <span class=\"_ _7\"></span>tech<span class=\"_ _2\"></span>nique <span class=\"_ _1\"></span>reasonably <span class=\"_ _1\"></span>represent <span class=\"_ _1\"></span>market expe<span class=\"_ _1\"></span>ctation and <span class=\"_ _7\"></span>mea<span class=\"_ _2\"></span>sures <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>risk-ret<span class=\"_ _2\"></span>urn <span class=\"_ _1\"></span>factors <span class=\"_ _1\"></span>inherent<span class=\"_ _6b\"> </span>in the financial instrument. At 31 <span class=\"_ _1\"></span>December 2025 <span class=\"_ _1\"></span>and 31 <span class=\"_ _7\"></span>Dec<span class=\"_ _2\"></span>ember <span class=\"_ _1\"></span>2024, the Grou<span class=\"_ _1\"></span>p used <span class=\"_ _1\"></span>the Risk Fre<span class=\"_ _1\"></span>e Rates (<span class=\"ff3\">\u201c</span>RFR<span class=\"ff3\">\u201d</span>) <span class=\"_ _1\"></span>yield curve p<span class=\"_ _1\"></span>lus an <span class=\"_ _1\"></span>adequate estimated credit<span class=\"_ _6b\"> </span>margin spread to discount cash flows attributable to the trading assets held.<span class=\"_ _6b\"> </span>At 31 December <span class=\"ls2\">202</span>5, the discount rates used range between 4.09% and <span class=\"ls2\">29</span>.<span class=\"ls2\">44</span>% (<span class=\"ls2\">202</span>4: between 5.<span class=\"ls2\">39</span>% and 13.57%).<span class=\"_ _6b\"> </span>The <span class=\"_ _6\"> </span>effect <span class=\"_ _6\"> </span>of <span class=\"_ _a\"> </span>a <span class=\"_ _6\"> </span>one-percentage <span class=\"_ _6\"> </span>point <span class=\"_ _6\"> </span>increase/(decrease) <span class=\"_ _6\"> </span>in <span class=\"_ _a\"> </span>the <span class=\"_ _6\"> </span>interest <span class=\"_ _6\"> </span>rate <span class=\"_ _6\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _6\"> </span>trading <span class=\"_ _6\"> </span>assets <span class=\"_ _6\"> </span>at <span class=\"_ _6\"> </span>31 <span class=\"_ _a\"> </span>December <span class=\"_ _a\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _6\"> </span>w<span class=\"_ _2\"></span>ould<span class=\"_ _6b\"> </span>increase/(decrease) the Group<span class=\"ff3 ls6\">\u2019s</span> profit or loss by approximately USD<span class=\"ls2\">1,201</span>,<span class=\"ls2\">804</span> (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,065,1<span class=\"ls2\">81<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>Financial investmen<span class=\"_ _1\"></span>ts at fair value <span class=\"_ _1\"></span>through pr<span class=\"_ _1\"></span>ofit or loss As <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span><span class=\"ls2\">31 <span class=\"_ _8\"></span></span>December <span class=\"_ _8\"></span><span class=\"ls2\">202<span class=\"_ _2\"></span></span>5<span class=\"ff3\">, <span class=\"_ _4\"></span>\u2018</span>Finan<span class=\"_ _2\"></span>cial <span class=\"_ _4\"></span>investments <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>fair <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>through <span class=\"_ _8\"></span>profit <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>loss<span class=\"_ _2\"></span><span class=\"ff3\">\u2019 <span class=\"_ _4\"></span>mainly <span class=\"_ _8\"></span>repre<span class=\"_ _2\"></span>sent <span class=\"_ _4\"></span>holdings <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>two <span class=\"_ _8\"></span>sub<span class=\"_ _2\"></span></span>-funds, <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span>follows:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unlisted <span class=\"_ _2\"></span>sub-fund <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>collective <span class=\"_ _2\"></span>investment scheme<span class=\"_ _2\"></span> regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the MFSA<span class=\"ls6\">, <span class=\"_ _2\"></span></span>which <span class=\"_ _2\"></span>is i<span class=\"_ _2\"></span>ndependently run <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an investment<span class=\"_ _6b\"> </span></span></span>manager <span class=\"_ _4\"></span>licensed <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>regulated<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Finan<span class=\"_ _1\"></span>cial <span class=\"_ _8\"></span>Conduct <span class=\"_ _8\"></span>Autho<span class=\"_ _2\"></span>rity <span class=\"_ _4\"></span>in <span class=\"_ _9\"> </span>the <span class=\"_ _8\"></span>United <span class=\"_ _8\"></span>Kingdom<span class=\"_ _2\"></span>. <span class=\"_ _4\"></span>The <span class=\"_ _9\"></span>sub-fund <span class=\"_ _4\"></span>invests <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>sustainable<span class=\"_ _6b\"> </span>energy plants with returns generated th<span class=\"_ _1\"></span>roughout the life of each plant.<span class=\"_ _6b\"> </span>The  fair  val<span class=\"_ _2\"></span>ue  is  measured <span class=\"_ _6\"> </span>by  the  G<span class=\"_ _2\"></span>roup  based  on <span class=\"_ _6\"> </span>periodical  net<span class=\"_ _2\"></span>  asset <span class=\"_ _6\"> </span><span class=\"ff3\">valuations  prepared  by <span class=\"_ _6\"> </span>the  scheme\u2019s <span class=\"_ _6\"> </span>independent<span class=\"_ _6b\"> </span></span>administrator. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>sub-<span class=\"ff3\">fund\u2019s <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market. <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bservable tra<span class=\"_ _2\"></span>ded <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible.<span class=\"_ _6b\"> </span></span>Where <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ere <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>observable <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>ice, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>marked <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>be<span class=\"_ _2\"></span>st <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>practice. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>involve <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span>models <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>forward <span class=\"_ _2\"></span>projections. <span class=\"_ _4\"></span>Inputs <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>used <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>models <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>subjective <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>could <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>highly <span class=\"_ _2\"></span>judgemental <span class=\"_ _2\"></span>uncertainties <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>rojected <span class=\"_ _2\"></span>valuations <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>individual <span class=\"_ _2\"></span>plants <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>potential <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m<span class=\"_ _6b\"> </span>each plant. The <span class=\"_ _9\"> </span>effect <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>ten-percentage <span class=\"_ _5\"> </span>point <span class=\"_ _9\"> </span>increase/(decrease) <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>value <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>sub-fun<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>December <span class=\"_ _5\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _9\"> </span>wo<span class=\"_ _2\"></span>uld<span class=\"_ _6b\"> </span>increase/(decrease) the Bank and Group profit or loss by approximately USD857,604 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,<span class=\"ls2\">278</span>,055<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>\u2022<span class=\"ff8\"> <span class=\"_ _b\"> </span><span class=\"ff1 fs0\">an unlisted <span class=\"_ _2\"></span>sub-fund <span class=\"_ _2\"></span>of a <span class=\"_ _2\"></span>local <span class=\"_ _2\"></span>collective investment <span class=\"_ _2\"></span>scheme<span class=\"_ _2\"></span> regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the MFSA, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>independently run <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>investment<span class=\"_ _6b\"> </span></span></span>manager <span class=\"_ _4\"></span>licensed <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>regulated <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Financial <span class=\"_ _4\"></span>Conduct <span class=\"_ _8\"></span>Authority <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>United <span class=\"_ _8\"></span>Kingdom. <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>sub-fund <span class=\"_ _8\"></span>invests <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>variety <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>investments, with relative complex structures and limited liqu<span class=\"_ _1\"></span>idity.<span class=\"_ _6b\"> </span>The  fair  val<span class=\"_ _2\"></span>ue  is  measured <span class=\"_ _6\"> </span>by  the  G<span class=\"_ _2\"></span>roup  based  on <span class=\"_ _6\"> </span>periodical  net  asse<span class=\"_ _2\"></span>t  valuations  prepared <span class=\"_ _6\"> </span>by  the <span class=\"_ _6\"> </span>scheme\u2019s  independent<span class=\"_ _6b\"> </span>administrator. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>sub-<span class=\"ff3\">fund\u2019s <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>market. <span class=\"_ _2\"></span>Assets <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>marked <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>bservable tra<span class=\"_ _2\"></span>ded <span class=\"_ _2\"></span>prices <span class=\"_ _2\"></span>where <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>possible.<span class=\"_ _6b\"> </span></span>Where <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ere <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>no <span class=\"_ _4\"></span>observable <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>ice, <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>assets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>marked <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordance <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>best <span class=\"_ _4\"></span>market <span class=\"_ _4\"></span>practice. <span class=\"_ _4\"></span>This <span class=\"_ _4\"></span>may <span class=\"_ _4\"></span>involve <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of<span class=\"_ _6b\"> </span>models <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>forward <span class=\"_ _2\"></span>projections. <span class=\"_ _4\"></span>Inputs <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>used <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>these <span class=\"_ _2\"></span>models <span class=\"_ _2\"></span>may <span class=\"_ _4\"></span>be <span class=\"_ _4\"></span>subjective <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>could <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>number <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>highly <span class=\"_ _2\"></span>judgemental <span class=\"_ _2\"></span>uncertainties <span class=\"_ _4\"></span>including <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>rojected <span class=\"_ _2\"></span>valuations <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>individual <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>future <span class=\"_ _4\"></span>potential <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m<span class=\"_ _6b\"> </span>each asset.<span class=\"_ _6b\"> </span>The <span class=\"_ _9\"> </span>effect <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>a <span class=\"_ _9\"> </span>ten-percentage <span class=\"_ _5\"> </span>point <span class=\"_ _9\"> </span>increase/(decrease) <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>asset <span class=\"_ _9\"> </span>value <span class=\"_ _5\"> </span>of <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>sub-fun<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>at <span class=\"_ _5\"> </span>31 <span class=\"_ _9\"> </span>December <span class=\"_ _5\"> </span><span class=\"ls2\">202</span>5 <span class=\"_ _9\"> </span>wo<span class=\"_ _2\"></span>uld<span class=\"_ _6b\"> </span>increase/(decrease) the Bank and Group equity by approximately USD125,382 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1<span class=\"ls2\">12</span>,<span class=\"ls2\">55</span>4<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "Classification of financial assets and liabilities<span class=\"_ _6b\"> </span> The <span class=\"_ _8\"></span>following <span class=\"_ _8\"></span>table<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>provid<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>econciliation <span class=\"_ _4\"></span>between <span class=\"_ _9\"></span>line <span class=\"_ _8\"></span>items <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>Statements <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Financial <span class=\"_ _9\"></span>Position <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>categories <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>financia<span class=\"_ _6b\"> </span>l instruments.<span class=\"_ _6b\"> </span> Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"_ _6b\"> </span><span class=\"ff1 fs0 fc0\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w19d h114\" id=\"_62900ac1-b0eb-42da-b63f-c39cef390c31\"><tr><td></td><td class=\"c x29f y16aa w19e h115\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16aa w19f h115\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16ab w1a0 hb1\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16ab wfb hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16ac w1a1 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16ac w1a2 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16ac w1a3 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16ac w1a4 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16ad w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16ad w1a5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16ad w1a6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16ad w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16ae w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16ae w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16ae w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16ae w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16af wac h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16af w46 h42\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16af w47 h42\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16af w4b h42\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x2ae y16af w46 h42\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y16b0 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16b0 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x2ac y16b0 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b0 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b0 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td></tr><tr><td class=\"c x16e y16b1 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x299 y16b1 w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x2ac y16b1 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b1 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b1 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y16b2 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16b2 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b2 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b2 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x2ae y16b2 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y16b3 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16b3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b3 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x2ae y16b3 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x16e y16b4 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16b4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x2ac y16b4 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b4 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b4 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y16b5 wac h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16b5 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16b5 w47 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16b5 w4b h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16b5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y16b6 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16b6 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b6 w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x2ae y16b6 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y16b7 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x299 y16b7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b7 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16b7 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16b8 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets </div></td><td class=\"c x299 y16b8 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">458,840,883 </div></td><td class=\"c x2ac y16b8 w47 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16b8 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">719,666<span class=\"ls0\">,</span>360<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16b8 w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,283<span class=\"ls0\">,</span>761<span class=\"ls0\">,</span>927<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16b9 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16b9 w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16b9 w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr><tr><td class=\"c x16e y16ba wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x299 y16ba w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16ba w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">222,566,779 </div></td><td class=\"c x2ae y16ba w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">222,566,779 </div></td></tr><tr><td class=\"c x16e y16bb wac h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16bb w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16bb w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bb w4b h12\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">849,044,732 </div></td><td class=\"c x2ae y16bb w46 h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,044,732 </div></td></tr><tr><td class=\"c x16e y16bc wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16bc w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16bc w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16bc w4b h7\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,782,045<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16bc w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td></tr><tr><td class=\"c x16e y16bd wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets held<span class=\"_ _1\"></span> for sale<span class=\"_ _2\"></span> </div></td><td class=\"c x299 y16bd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16bd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bd w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,<span class=\"ls2\">641</span>,<span class=\"ls2\">371</span> </div></td><td class=\"c x2ae y16bd w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">40<span class=\"ls0\">,</span>641<span class=\"ls0\">,</span>371<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16be wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x299 y16be w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16be w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16be w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x2ae y16be w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td></tr><tr><td class=\"c x16e y16bf wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x2ac y16bf w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bf w4b h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,150<span class=\"ls0\">,</span>316<span class=\"ls0\">,</span>038<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16bf w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,15<span class=\"ls0\">3,</span>158<span class=\"ls0\">,</span>808<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w19d h116\" id=\"_ee391bfe-fd34-464b-87a3-03730d8bbc4d\"><tr><td></td><td class=\"c x29f y16c0 w19e h117\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16c0 w19f h117\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16c1 w1a0 hb9\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16c1 wfb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16c2 w1a1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16c2 w1a2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16c2 w1a3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16c2 w1a4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16c3 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16c3 w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16c3 w1a6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16c3 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16c4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16c4 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16c4 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16c4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16c5 wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16c5 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c5 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c5 w4b h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x2ae y16c5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x16e y16c6 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16c6 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x2ac y16c6 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c6 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16c6 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y16c7 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x299 y16c7 w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x2ac y16c7 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c7 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16c7 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x16e y16c8 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16c8 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c8 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c8 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x2ae y16c8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x16e y16c9 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16c9 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c9 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c9 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x2ae y16c9 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x16e y16ca wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16ca w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x2ac y16ca w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16ca w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16ca w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y16cb wac h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16cb w46 h2e\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16cb w47 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16cb w4b h2e\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16cb w46 h2e\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y16cc wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16cc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16cc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16cc w4b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x2ae y16cc w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y16cd wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets </div></td><td class=\"c x299 y16cd w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">290,156,389 </div></td><td class=\"c x2ac y16cd w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16cd w4b h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">660,700,238 </div></td><td class=\"c x2ae y16cd w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,071,121,722 </div></td></tr><tr><td class=\"c x16e y16ce wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ce w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,109,346<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ce w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ce w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ce w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr><tr><td class=\"c x16e y16cf wac h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x299 y16cf w46 h8\"><div class=\"t m0 xa h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16cf w47 h8\"><div class=\"t m0 xa h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16cf w4b h8\"><div class=\"t m0 x4b h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td><td class=\"c x2ae y16cf w46 h8\"><div class=\"t m0 x4b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td></tr><tr><td class=\"c x16e y16d0 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16d0 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d0 w4b h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td><td class=\"c x2ae y16d0 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td></tr><tr><td class=\"c x16e y16d1 wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16d1 w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16d1 w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16d1 w4b h7\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,851,701<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr><tr><td class=\"c x16e y16d2 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16d2 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td><td class=\"c x2ac y16d2 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d2 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">936,163,781 </div></td><td class=\"c x2ae y16d2 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">937,273,127 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w19d h118\" id=\"_a0318943-8e5e-4217-8577-5eb07d9b72fa\"><tr><td></td><td class=\"c x29f y16d3 w19e h119\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16d3 w19f h119\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16d4 w1a0 hb1\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16d4 wfb hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16d5 w1a1 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16d5 w1a2 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16d5 w1a3 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16d5 w1a4 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16d6 w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16d6 w1a5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16d6 w1a6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16d6 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16d7 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16d7 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16d7 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16d7 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16d8 wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16d8 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16d8 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d8 w4b h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x2ae y16d8 w46 h11\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y16d9 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16d9 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x2ac y16d9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d9 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16d9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td></tr><tr><td class=\"c x16e y16da wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16da w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16da w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16da w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x2ae y16da w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y16db wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16db w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16db w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16db w4b h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x2ae y16db w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y16dc wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16dc w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x2ac y16dc w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16dc w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16dc w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y16dd wac h42\"><div class=\"t m0 x4 h2 y3a7 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16dd w46 h42\"><div class=\"t m0 x7c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16dd w47 h42\"><div class=\"t m0 x4b h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16dd w4b h42\"><div class=\"t m0 x7c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16dd w46 h42\"><div class=\"t m0 x4b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y16de wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16de w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16de w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16de w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x2ae y16de w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y16df wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets<span class=\"ff1\"> </span></div></td><td class=\"c x299 y16df w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,045,561<span class=\"ff1\"> </span></div></td><td class=\"c x2ac y16df w47 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x2ad y16df w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">942,377,129<span class=\"ff1\"> </span></div></td><td class=\"c x2ae y16df w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,061,677,374 </div></td></tr><tr><td class=\"c x16e y16e0 wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16e0 w46 h7\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,844,896<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16e0 w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16e0 w4b h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16e0 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td></tr><tr><td class=\"c x16e y156e wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x299 y156e w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y156e w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y156e w4b h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">160,871,504<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y156e w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">160,871,504 </div></td></tr><tr><td class=\"c x16e y156f wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y156f w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y156f w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y156f w4b h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">852,545,809<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y156f w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">852,545,809 </div></td></tr><tr><td class=\"c x16e y1570 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x299 y1570 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y1570 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y1570 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x2ae y1570 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td></tr><tr><td class=\"c x16e y1571 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y1571 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td><td class=\"c x2ac y1571 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y1571 w4b h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,033,698,424 </div></td><td class=\"c x2ae y1571 w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,036,543,320 </div></td></tr></table><table class=\"s w19d h11a\" id=\"_6340de7c-3ccd-4958-911c-50c58b6f539b\"><tr><td></td><td class=\"c x29f y16c2 w19e h11b\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16c2 w19f h11b\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16e1 w1a0 hb9\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16e1 wfb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16e2 w1a1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16e2 w1a2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16e2 w1a3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16e2 w1a4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16e3 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16e3 w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16e3 w1a6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16e3 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16e4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16e4 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16e4 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16e4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16e5 wac h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16e5 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e5 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e5 w4b h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td><td class=\"c x2ae y16e5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y16e6 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16e6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x2ac y16e6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e6 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16e6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y16e7 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16e7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e7 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td><td class=\"c x2ae y16e7 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y16e8 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16e8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e8 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td><td class=\"c x2ae y16e8 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x16e y16e9 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16e9 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x2ac y16e9 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e9 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16e9 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y16ea wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16ea w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16ea w47 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16ea w4b h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16ea w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y16eb wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16eb w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16eb w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16eb w4b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x2ae y16eb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y16ec wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets<span class=\"ff1\"> </span></div></td><td class=\"c x299 y16ec w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,423,091<span class=\"ff1\"> </span></div></td><td class=\"c x2ac y16ec w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td><td class=\"c x2ad y16ec w4b h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">744,135,231<span class=\"ff1\"> </span></div></td><td class=\"c x2ae y16ec w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">879,823,417 </div></td></tr><tr><td class=\"c x16e y16ed wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ed w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,165,387<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ed w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ed w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ed w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td></tr><tr><td class=\"c x16e y16ee wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ee w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ee w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ee w4b h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">168,729,126<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ee w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">168,729,126 </div></td></tr><tr><td class=\"c x16e y16ef wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16ef w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ef w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ef w4b h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">679,691,057<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ef w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,691,057 </div></td></tr><tr><td class=\"c x16e y16f0 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16f0 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td><td class=\"c x2ac y16f0 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16f0 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">848,420,183 </div></td><td class=\"c x2ae y16f0 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,585,570 </div></td></tr></table>Balances with the Central Bank of Malta, treasury bill<span class=\"_ _1\"></span>s and cash<span class=\"_ _2\"></span> <table class=\"s w1e8 hf7\" id=\"_dc2defef-1d3a-43fb-a9a0-1d844e59e581\"><tr><td></td><td class=\"c x282 y1836 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1836 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1837 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1837 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1837 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1837 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1838 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1838 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1838 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1838 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1839 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash </div></td><td class=\"c x282 y1839 wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,610 </div></td><td class=\"c x284 y1839 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,661 </div></td><td class=\"c x283 y1839 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,465 </div></td><td class=\"c x285 y1839 wb6 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,734 </div></td></tr><tr><td class=\"c x16e y183a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta </div></td><td class=\"c x282 y183a wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x284 y183a wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td><td class=\"c x283 y183a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x285 y183a wb6 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td></tr><tr><td class=\"c x16e y183b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Treasury bills </div></td><td class=\"c x282 y183b wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y183b wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td><td class=\"c x283 y183b wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y183b wb6 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td></tr><tr><td class=\"c x16e y183c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y183c wa8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x284 y183c wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x283 y183c wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x285 y183c wb6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td></td><td class=\"c x282 y183d wa8 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x284 y183d wc h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x283 y183d wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x285 y183d wb6 h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr></table>\u2018Balances with <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e Ce<span class=\"_ _1\"></span>ntral Bank <span class=\"_ _1\"></span>of Malta\u2019 include <span class=\"_ _1\"></span>a minimum re<span class=\"_ _1\"></span>serve deposit <span class=\"ff1\">requirement of <span class=\"_ _1\"></span>EUR6,753,786 converted to <span class=\"_ _1\"></span>USD7,935,362<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>using <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>EUR7,376,086 <span class=\"_ _7\"></span>converted to <span class=\"_ _7\"></span>USD7,662,670 using<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange <span class=\"_ _7\"></span>rate) in <span class=\"_ _7\"></span>terms<span class=\"_ _6b\"> </span> of Regulation <span class=\"_ _1\"></span>(EC) No: 1745/2003<span class=\"_ _7\"></span> of the European<span class=\"_ _1\"></span> Central <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk. The loss <span class=\"_ _1\"></span>allowance on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reserve deposit <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>to USD3,054 (2024<span class=\"ls16\">:<span class=\"_ _6b\"> </span></span><span class=\"ls16\"> </span>USD2,354).<span class=\"_ _6b\"> </span>Derivatives held for risk management<table class=\"s w1d0 h13e\" id=\"_b2e51c8b-d528-4526-938a-ed02144593d3\"><tr><td></td><td class=\"c x282 y183e w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y183e wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y183f wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y183f wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1840 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1840 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1841 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1842 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x282 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1842 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x285 y1842 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1843 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange with subsidiary companies </div></td><td class=\"c x282 y1843 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1843 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1843 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,080 </div></td><td class=\"c x285 y1843 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1844 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x285 y1844 wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1845 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1846 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- foreign exchange </div></td><td class=\"c x282 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1846 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x285 y1846 wb6 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td></tr><tr><td class=\"c x16e y1847 w70 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- interest rate with subsidiary companies </div></td><td class=\"c x282 y1847 wa9 h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1847 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1847 wa9 h8\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,126) </div></td><td class=\"c x285 y1847 wb6 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,041) </div></td></tr><tr><td></td><td class=\"c x282 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1848 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x285 y1848 wb6 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,165,387) </div></td></tr></table>The notional amount <span class=\"_ _2\"></span>of interest r<span class=\"_ _2\"></span>ate derivative contracts as <span class=\"_ _2\"></span>at the<span class=\"_ _2\"></span> end of <span class=\"_ _2\"></span>the financial year<span class=\"_ _2\"></span> ended 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span><span class=\"lse\">is </span>U<span class=\"_ _2\"></span>SD7,<span class=\"ls2\">000</span>,000<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD46,815,915). The notional amount of foreign exchange derivative<span class=\"_ _1\"></span> contracts is presented in Note 4.4.1.<span class=\"_ _6b\"> </span>See Note 45 for derivatives with related<span class=\"_ _1\"></span> parties.<span class=\"_ _6b\"> </span>Net investment hedge<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Indian <span class=\"_ _4\"></span>Rupees <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span><span class=\"ff3\">\u201c</span>INR<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>India <span class=\"_ _8\"></span>Factoring, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carryi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>amount <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>USD<span class=\"ls2\">40</span>.0 million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at 31<span class=\"_ _2\"></span> Decemb<span class=\"_ _2\"></span>er <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>(31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, th<span class=\"_ _2\"></span>e Bank <span class=\"_ _2\"></span>entered in<span class=\"_ _2\"></span>to forwa<span class=\"_ _2\"></span>rd foreign<span class=\"_ _6b\"> </span>exchange derivative contracts to he<span class=\"_ _1\"></span>dge its exposure to INR. As at 3<span class=\"_ _1\"></span>1 December 2025, the notional amount of these<span class=\"_ _1\"></span> derivative contracts<span class=\"_ _6b\"> </span>amounts to USD37.0 million (2024: USD<span class=\"ls2\">32</span>.1 million).<span class=\"_ _6b\"> </span>The Bank <span class=\"_ _2\"></span>applies hedge <span class=\"_ _2\"></span>accounting in <span class=\"_ _2\"></span>respect of<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>spot exchange<span class=\"_ _6b\"> </span>rates. Hedging <span class=\"lse\">is </span>undertaken usin<span class=\"_ _2\"></span>g forward foreign exchange contracts where an <span class=\"_ _2\"></span>economic relationship exists between the hedged net<span class=\"_ _6b\"> </span>investment and hedging instrument due to the foreign currency risk exposure<span class=\"_ _1\"></span>.<table class=\"s w1e9 h13f\" id=\"_fc919070-d726-448c-997c-2c33c85c98a1\"><tr><td></td><td></td><td class=\"c x2e1 y1849 wc0 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Carrying amount<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x2e2 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e4 y184a w1eb h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Hedge<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e5 y184b w1ec hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in hedged<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e6 y184b w1ed hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in fair<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e7 y184b w1ee hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">ineffectiveness<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e8 y184c w1ef hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">item<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184c w1f0 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">value of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ea y184c w1f1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised in<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2eb y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ec y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ed y184d w1f3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Nominal<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ee y184d w1f4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184d w1f5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">hedging<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ef y184d w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2f0 y184e w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f1 y184e w1f6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f2 y184e w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f3 y184e w103 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in OCI<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184e w1f7 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">instrument<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f4 y184e w1f8 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2e1 y184f w39 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f5 y184f w37 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c2 y184f wc3 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f6 y184f wc1 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f7 y184f wc2 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f8 y184f w46 h8\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x17f y1850 wbf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1851 wbf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1851 w39 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">728,109 </div></td><td class=\"c x2f5 y1851 w37 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1851 wc3 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,041,312  </div></td><td class=\"c x2f6 y1851 wc1 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 886,556  </div></td><td class=\"c x2f7 y1851 wc2 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 784,918  </div></td><td class=\"c x2f8 y1851 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,638)  </div></td></tr><tr><td class=\"c x17f y1852 wbf h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1853 wbf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1853 w39 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">518,146 </div></td><td class=\"c x2f5 y1853 w37 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1853 wc3 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">32,115,838  </div></td><td class=\"c x2f6 y1853 wc1 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 447,075  </div></td><td class=\"c x2f7 y1853 wc2 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 441,962  </div></td><td class=\"c x2f8 y1853 w46 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,113)  </div></td></tr></table>Trading assets<span class=\"_ _6b\"> </span>\u2018<span class=\"ff1\">Trading <span class=\"_ _1\"></span>assets<span class=\"ff3\">\u2019</span> <span class=\"_ _1\"></span>represent <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rfaiting <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>held by <span class=\"_ _1\"></span>London F<span class=\"_ _1\"></span>orfaiting Compan<span class=\"_ _1\"></span>y Limite<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and comprise <span class=\"_ _7\"></span>bills of <span class=\"_ _1\"></span>exchange, <span class=\"_ _7\"></span>promissory notes<span class=\"_ _6b\"> </span></span>and <span class=\"_ _4\"></span>transferable <span class=\"_ _4\"></span>trade <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>issued <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>issuers. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>short-term <span class=\"_ _4\"></span>tradi<span class=\"_ _2\"></span>ng.<span class=\"_ _6b\"> </span>None of the trading assets were listed<span class=\"_ _1\"></span> as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span>borrowing arrangements. A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>Loans and advances to banks<table class=\"s w1e6 h141\" id=\"_c86fdb4b-98db-4505-a463-631561289762\"><tr><td></td><td class=\"c x282 y1854 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1854 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1855 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1855 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1856 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1856 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1857 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to banks: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1858 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1858 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,506,590  </div></td><td class=\"c x284 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,315,627 </div></td><td class=\"c x283 y1858 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,959,912  </div></td><td class=\"c x285 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">55,720,208 </div></td></tr><tr><td class=\"c x16e y1859 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1859 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,890,740  </div></td><td class=\"c x284 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,125,528 </div></td><td class=\"c x283 y1859 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,254,728  </div></td><td class=\"c x285 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,360,627 </div></td></tr><tr><td class=\"c x16e y185a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y185a wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x284 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td><td class=\"c x283 y185a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x285 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td></tr><tr><td class=\"c x16e y185b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to banks </div></td><td class=\"c x282 y185b wa8 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">88,311,458 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td><td class=\"c x283 y185b wa9 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">82,128,768 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y185c wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y185c wa8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td><td class=\"c x284 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td><td class=\"c x283 y185c wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x285 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y185d wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to banks </div></td><td class=\"c x282 y185d wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x284 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x283 y185d wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x285 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr></table>\u2018Pledged <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>favo<span class=\"_ _2\"></span>ur <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>third <span class=\"_ _8\"></span>parties\u2019 <span class=\"_ _9\"> </span><span class=\"ff1\">represent <span class=\"_ _9\"> </span>amounts <span class=\"_ _9\"> </span>pledged <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>favour <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>third <span class=\"_ _9\"></span>parties <span class=\"_ _9\"> </span>under <span class=\"_ _9\"> </span>borrowing <span class=\"_ _9\"></span>arrangements <span class=\"_ _9\"></span>or <span class=\"_ _9\"></span>under<span class=\"_ _6b\"> </span></span>collateral margin agreements in respect of derivatives<span class=\"_ _1\"></span> held for risk management purposes<span class=\"lsa\">. </span>See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiary companies</span>. Loans and advances to customers<table class=\"s w1e6 h142\" id=\"_c4fa260a-f6d9-4c8b-9cce-fac27ef3a003\"><tr><td></td><td class=\"c x282 y185e wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y185e w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y185f wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y185f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1860 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1860 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1861 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to customers: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1862 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1862 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 242,342,756  </div></td><td class=\"c x284 y1862 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,154,355 </div></td><td class=\"c x283 y1862 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,216,725  </div></td><td class=\"c x285 y1862 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,389,431 </div></td></tr><tr><td class=\"c x16e y1863 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1863 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,537,974  </div></td><td class=\"c x284 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td><td class=\"c x283 y1863 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,580,876  </div></td><td class=\"c x285 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td></tr><tr><td class=\"c x16e y1864 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y1864 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x284 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td><td class=\"c x283 y1864 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x285 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td></tr><tr><td class=\"c x16e y1865 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to subsidiary companies </div></td><td class=\"c x282 y1865 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1865 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1865 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 381,956,203  </div></td><td class=\"c x285 y1865 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">311,924,956 </div></td></tr><tr><td class=\"c x16e y1866 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to customers </div></td><td class=\"c x282 y1866 wa8 h7\"><div class=\"t m0 x32 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">453,240,516 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td><td class=\"c x283 y1866 wa9 h7\"><div class=\"t m0 xcc hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">653,113,590 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td></tr><tr><td class=\"c x16e y1867 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to customers </div></td><td class=\"c x282 y1867 wa8 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td><td class=\"c x284 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td><td class=\"c x283 y1867 wa9 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,863,456) </div></td><td class=\"c x285 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,825,820) </div></td></tr><tr><td class=\"c x16e y1868 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to subsidiary companies </div></td><td class=\"c x282 y1868 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1868 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1868 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(659,672) </div></td><td class=\"c x285 y1868 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(666,679) </div></td></tr><tr><td class=\"c x16e y1869 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to customers </div></td><td class=\"c x282 y1869 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x284 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x283 y1869 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x285 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr></table>\u2018Pledged in favour of third parties\u2019 is comprised e<span class=\"_ _1\"></span>xclusively of assets pledged in favour of third parties under borrowing ar<span class=\"_ _2\"></span><span class=\"ff1\">rangements. </span>\u2018<span class=\"ff1\">Loans <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>advances <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>subsidiar<span class=\"ff3\">y <span class=\"_ _1\"></span>companies\u2019<span class=\"ff1\"> <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>facilities <span class=\"_ _7\"></span>that are<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>unsecured <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>repayable <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>demand. The<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pricing <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>such <span class=\"_ _7\"></span>facilities<span class=\"_ _6b\"> </span></span></span></span>is dependent on the currency of the funding and market conditions.<span class=\"_ _6b\"> </span>See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiar</span>y companies.<span class=\"_ _6b\"> </span>Financial investments at fair value through profit or<span class=\"_ _1\"></span> loss<span class=\"_ _6b\"> </span>At reporting <span class=\"_ _2\"></span>date, the Grou<span class=\"_ _2\"></span>p and <span class=\"_ _2\"></span>Bank held <span class=\"_ _2\"></span>an investment i<span class=\"_ _2\"></span>n two <span class=\"_ _2\"></span>unlisted sub<span class=\"_ _2\"></span>-funds of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>local collective investment <span class=\"_ _2\"></span>scheme regulated<span class=\"_ _6b\"> </span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>MFSA, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>independently r<span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>manager <span class=\"_ _2\"></span>licensed an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Financial <span class=\"_ _2\"></span>Conduct <span class=\"_ _2\"></span>Authority <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>United Kingdom. <span class=\"_ _2\"></span>At <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025<span class=\"ff3\">, the <span class=\"_ _2\"></span>Group\u2019s and <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss\u2019</span> <span class=\"_ _2\"></span>comprise a<span class=\"ls9\">n<span class=\"_ _6b\"> </span></span>investment  amounting  to<span class=\"_ _2\"></span>  USD8,576,042 <span class=\"_ _46\"> </span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _6\"> </span></span>USD12,780,554)  in  the <span class=\"_ _6\"> </span>Sustainable  Investment <span class=\"_ _46\"> </span>Fund,  a <span class=\"_ _6\"> </span>sub-fund <span class=\"_ _46\"> </span>t<span class=\"_ _2\"></span>hat  invests  in<span class=\"_ _6b\"> </span>sustainable <span class=\"_ _4\"></span>energy <span class=\"_ _8\"></span>plants <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>returns <span class=\"_ _4\"></span>g<span class=\"_ _2\"></span>enerated <span class=\"_ _4\"></span>throughout <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>each <span class=\"_ _8\"></span>plant<span class=\"_ _2\"></span>, <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>USD1,253,820<span class=\"_ _6b\"> </span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,125,539) <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Global Opportunities Fund, <span class=\"_ _2\"></span>a sub<span class=\"_ _2\"></span>-fund that invests <span class=\"_ _2\"></span>in a vari<span class=\"_ _2\"></span>ety of i<span class=\"_ _2\"></span>nvestments (i<span class=\"_ _2\"></span>ncluding real estate), <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>relative complex structures and limited liquidity.<span class=\"_ _6b\"> </span>At reporting date, t<span class=\"_ _2\"></span>he Group and <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>held more than 50% <span class=\"_ _2\"></span>of the<span class=\"_ _2\"></span> units in <span class=\"_ _2\"></span>the Sustainable <span class=\"_ _2\"></span>Investment Fund. H<span class=\"_ _2\"></span>owever, these shares <span class=\"_ _2\"></span>do<span class=\"_ _6b\"> </span>not carry an<span class=\"_ _1\"></span>y voting rights <span class=\"_ _1\"></span>in relation to manage<span class=\"_ _1\"></span>ment and control of the <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ub-fund. The Group and <span class=\"_ _1\"></span>Bank do not have <span class=\"_ _1\"></span>the power to <span class=\"_ _1\"></span>direct<span class=\"_ _6b\"> </span>the relevant <span class=\"_ _2\"></span>activities of <span class=\"_ _2\"></span>the sub<span class=\"_ _2\"></span>-fund or <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>affect the <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>returns. As <span class=\"_ _2\"></span>a result, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank is <span class=\"_ _2\"></span>not consolidating <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>investment and is measuring it at fair value th<span class=\"_ _1\"></span>rough profit or loss.<span class=\"_ _6b\"> </span>As at 1 January 2024, the Group\u2019s and Bank\u2019s \u2018Financial investments at fair value<span class=\"_ _1\"></span> through profit or loss\u2019 also comprised an i<span class=\"_ _2\"></span><span class=\"ff1\">nvestment<span class=\"_ _6b\"> </span></span>in <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>unlisted <span class=\"_ _8\"></span>equity <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>foreign <span class=\"_ _4\"></span>holding <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _4\"></span>registered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>K<span class=\"_ _2\"></span>uwait, <span class=\"_ _4\"></span>amounting <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>USD640,987. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>1<span class=\"_ _6b\"> </span>January 2024 was measured by reference to a market price quoted by a custodi<span class=\"_ _1\"></span>an. These shares were sold during the financial y<span class=\"_ _2\"></span>ear<span class=\"_ _6b\"> </span>ended 31 December 2024 for a consideration of USD586,504, resulti<span class=\"_ _1\"></span>ng in a loss on disposal of USD55,320.<span class=\"_ _6b\"> </span>As a<span class=\"ls10\">t </span>31 <span class=\"_ _2\"></span>December 2025, the Gro<span class=\"_ _2\"></span>up and Bank held <span class=\"_ _2\"></span>an investment in <span class=\"_ _2\"></span>other unlisted equity <span class=\"_ _2\"></span>shares with a <span class=\"_ _2\"></span>carrying amount of USD52,3<span class=\"_ _2\"></span>57<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD52,357).<span class=\"_ _6b\"> </span>A <span class=\"_ _1\"></span>reconciliation <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>vement <span class=\"_ _7\"></span>in the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _7\"></span>of equity <span class=\"_ _7\"></span>investments me<span class=\"_ _1\"></span>asured <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>profit or <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>is presented<span class=\"_ _6b\"> </span>in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _1d\"> </span>investments <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>fair <span class=\"_ _1c\"> </span>value <span class=\"_ _1d\"> </span>through <span class=\"_ _1c\"> </span>other <span class=\"_ _1d\"> </span>comprehensive<span class=\"_ _6b\"> </span>income<table class=\"s w1e8 h143\" id=\"_24ae49b8-8406-4d42-b70f-8b8b13580f04\"><tr><td></td><td class=\"c x282 y186a wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y186a wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y186b wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y186b wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y186b wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y186b wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y186c wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y186c wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y186c wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y186c wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y186d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y186e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by the Government of Malta </div></td><td class=\"c x282 y186e wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,321,590  </div></td><td class=\"c x284 y186e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,643,038 </div></td><td class=\"c x283 y186e wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,321,590  </div></td><td class=\"c x285 y186e wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,643,038 </div></td></tr><tr><td class=\"c x16e y186f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y186f wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,799,128  </div></td><td class=\"c x284 y186f wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,079,221 </div></td><td class=\"c x283 y186f wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,799,128  </div></td><td class=\"c x285 y186f wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,079,221 </div></td></tr><tr><td class=\"c x16e y1870 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1870 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,133,966  </div></td><td class=\"c x284 y1870 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,542,836 </div></td><td class=\"c x283 y1870 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,133,966  </div></td><td class=\"c x285 y1870 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,542,836 </div></td></tr><tr><td></td><td class=\"c x282 y1871 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1871 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x283 y1871 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x285 y1871 wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y13ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y13ba wa8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">59</span>,<span class=\"ls2\">407</span>) </div></td><td class=\"c x284 y13ba wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x283 y13ba wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">59</span>,<span class=\"ls2\">407</span>) </div></td><td class=\"c x285 y13ba wb6 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr></table>As at 31 December 2025<span class=\"ls6\">, </span>USD<span class=\"ls2\">63</span>,<span class=\"ls2\">976</span>,<span class=\"ls2\">026</span> (2024<span class=\"ls4\">: </span>USD36,109,819<span class=\"ls5\">) <span class=\"_ _2\"></span></span>of <span class=\"ff3\">the Group\u2019s and Bank\u2019s \u2018Financial investments at fair value thro<span class=\"_ _2\"></span>ugh<span class=\"_ _6b\"> </span></span>other <span class=\"_ _2\"></span>comprehensive income\u2019 <span class=\"_ _2\"></span>were <span class=\"_ _2\"></span>pledged <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure <span class=\"_ _2\"></span>funding<span class=\"_ _2\"></span><span class=\"ff1\">. <span class=\"_ _2\"></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>debt<span class=\"_ _6b\"> </span></span>instruments with a carrying amount of USD62,046,014 (2024<span class=\"ls4\">: </span>USD30,049,725) were utilised against these credit lines. All <span class=\"_ _1\"></span>financial in<span class=\"_ _1\"></span>vestments at <span class=\"_ _7\"></span>fair value through <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>were l<span class=\"_ _1\"></span>isted as <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>31 December <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 and <span class=\"_ _1\"></span>31 December <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>4.<span class=\"_ _6b\"> </span>An analysis of credit risk in respect of these instru<span class=\"_ _1\"></span>ments is presented in Note 4 o<span class=\"_ _2\"></span>f these finan<span class=\"_ _1\"></span>cial statements. Reconciliation of carrying amount<table class=\"s w1fa h145\" id=\"_e8dd111d-42b9-4f53-a09b-b6dd6a45d5b3\"><tr><td></td><td class=\"c x282 y187a wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y187a w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y187b wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y187b wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y187b wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y187b wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y187c wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y187c wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y187c wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y187c wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y187d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y187d wa8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  120,265,095 </div></td><td class=\"c x284 y187d wc h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 140,755,780  </div></td><td class=\"c x283 y187d wa9 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  120,265,095 </div></td><td class=\"c x285 y187d wc h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 140,755,780  </div></td></tr><tr><td class=\"c x16e y187e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions </div></td><td class=\"c x282 y187e wa8 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (29,755,930) </div></td><td class=\"c x284 y187e wc h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,882,889) </div></td><td class=\"c x283 y187e wa9 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (29,755,930) </div></td><td class=\"c x285 y187e wc h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,882,889) </div></td></tr><tr><td class=\"c x16e y187f wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value </div></td><td class=\"c x282 y187f wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,132,037  </div></td><td class=\"c x284 y187f wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,259,441  </div></td><td class=\"c x283 y187f wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,132,037  </div></td><td class=\"c x285 y187f wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,259,441  </div></td></tr><tr><td class=\"c x16e y1880 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y1880 wa8 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (724,853) </div></td><td class=\"c x284 y1880 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (737,067) </div></td><td class=\"c x283 y1880 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (724,853) </div></td><td class=\"c x285 y1880 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (737,067) </div></td></tr><tr><td class=\"c x16e y1881 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y1881 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (31,583) </div></td><td class=\"c x284 y1881 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (196,812) </div></td><td class=\"c x283 y1881 wa9 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (31,583) </div></td><td class=\"c x285 y1881 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (196,812) </div></td></tr><tr><td class=\"c x16e y1882 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y1882 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,369,918  </div></td><td class=\"c x284 y1882 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,933,358) </div></td><td class=\"c x283 y1882 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,369,918  </div></td><td class=\"c x285 y1882 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,933,358) </div></td></tr><tr><td class=\"c x16e y1883 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y1883 wa8 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1883 wc h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td><td class=\"c x283 y1883 wa9 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  105,254,684 </div></td><td class=\"c x285 y1883 wc h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td></tr></table>Financial investments at amortised cost<table class=\"s w1f9 h144\" id=\"_7229d7b0-af23-4927-bfbc-b665544c14bc\"><tr><td></td><td class=\"c x282 y1872 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1872 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1873 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1873 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1873 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1873 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1874 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1874 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1874 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1874 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1875 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1876 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y1876 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x284 y1876 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x283 y1876 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x285 y1876 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x16e y1151 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1151 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x284 y1151 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x283 y1151 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x285 y1151 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y1877 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by subsidiaries </div></td><td class=\"c x282 y1877 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1877 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1877 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,310,958  </div></td><td class=\"c x285 y1877 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1152 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments </div></td><td class=\"c x282 y1152 wa8 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x284 y1152 wc h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x283 y1152 wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,045)  </div></td><td class=\"c x285 y1152 wb6 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x16e y1878 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments issued by subsidiaries </div></td><td class=\"c x282 y1878 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1878 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1878 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (137,565)  </div></td><td class=\"c x285 y1878 wb6 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1879 wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y1879 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y1879 wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y1879 wb6 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of USD2,374,659 <span class=\"_ _2\"></span>were pledged <span class=\"_ _2\"></span>in favo<span class=\"_ _2\"></span><span class=\"ff1\">ur <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span>the European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure fun<span class=\"_ _2\"></span>ding and <span class=\"_ _2\"></span>utilised against <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>credit lines. <span class=\"_ _4\"></span><span class=\"ff3\">As <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>Bank\u2019s \u2018Financial investments at amortised cost\u2019 were pledged to secure funding.<span class=\"_ _6b\"> </span>As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>investments <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>cost <span class=\"_ _4\"></span>were <span class=\"_ _4\"></span>listed. <span class=\"_ _8\"></span>An <span class=\"_ _4\"></span>analysis <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>in<span class=\"_ _6b\"> </span>respect of these instruments is presented in Note 4 of these fin<span class=\"_ _1\"></span>ancial statements.<span class=\"_ _6b\"> </span>During <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _4\"></span>31 <span class=\"_ _9\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _4\"></span>ac<span class=\"_ _2\"></span>quired <span class=\"_ _4\"></span>debt <span class=\"_ _9\"></span>instruments <span class=\"_ _4\"></span>issued <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>London <span class=\"_ _8\"></span>Forfaiting <span class=\"_ _8\"></span>Co<span class=\"_ _2\"></span>mpany<span class=\"_ _6b\"> </span>Limited. The carrying amount of these<span class=\"_ _1\"></span> unsecured variable rate debt instruments as at 31 December 2025 amounted to USD96,310,958.<span class=\"_ _6b\"> </span>See Note 45 for financial investments issued by related parties<span class=\"_ _1\"></span>. Reconciliation of carrying amount<table class=\"s w1fb h146\" id=\"_d0c811a7-57b6-41a9-86c0-70a76927cc26\"><tr><td></td><td class=\"c x282 y1884 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1884 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1885 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1885 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1886 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1886 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1887 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y1887 wa8 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x284 y1887 wc h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073  </div></td><td class=\"c x283 y1887 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x285 y1887 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073 </div></td></tr><tr><td class=\"c x16e y1888 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisitions </div></td><td class=\"c x282 y1888 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,306,074 </div></td><td class=\"c x284 y1888 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1888 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 135,065,404  </div></td><td class=\"c x285 y1888 wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x16e y1889 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions and disposals </div></td><td class=\"c x282 y1889 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x284 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td><td class=\"c x283 y1889 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x285 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td></tr><tr><td class=\"c x16e y188a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y188a wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x284 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td><td class=\"c x283 y188a wa9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x285 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td></tr><tr><td class=\"c x16e y188b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y188b wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 916,274  </div></td><td class=\"c x284 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td><td class=\"c x283 y188b wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,730,228  </div></td><td class=\"c x285 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td></tr><tr><td class=\"c x16e y188c wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y188c wa8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 72,476  </div></td><td class=\"c x284 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td><td class=\"c x283 y188c wa9 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 810,150  </div></td><td class=\"c x285 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td></tr><tr><td class=\"c x16e y188d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in loss allowance </div></td><td class=\"c x282 y188d wa8 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,024) </div></td><td class=\"c x284 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td><td class=\"c x283 y188d wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (143,589) </div></td><td class=\"c x285 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td></tr><tr><td class=\"c x16e y188e wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y188e wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y188e wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "Classification of financial assets and liabilities<span class=\"_ _6b\"> </span> The <span class=\"_ _8\"></span>following <span class=\"_ _8\"></span>table<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>provid<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>econciliation <span class=\"_ _4\"></span>between <span class=\"_ _9\"></span>line <span class=\"_ _8\"></span>items <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>Statements <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Financial <span class=\"_ _9\"></span>Position <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>categories <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>financia<span class=\"_ _6b\"> </span>l instruments.<span class=\"_ _6b\"> </span> Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"_ _6b\"> </span><span class=\"ff1 fs0 fc0\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<span class=\"ff1 fs0 fc0\"> </span><table class=\"s w19d h114\" id=\"_62900ac1-b0eb-42da-b63f-c39cef390c31\"><tr><td></td><td class=\"c x29f y16aa w19e h115\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16aa w19f h115\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16ab w1a0 hb1\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16ab wfb hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16ac w1a1 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16ac w1a2 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16ac w1a3 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16ac w1a4 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16ad w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16ad w1a5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16ad w1a6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16ad w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16ae w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16ae w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16ae w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16ae w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16af wac h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16af w46 h42\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16af w47 h42\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16af w4b h42\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x2ae y16af w46 h42\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y16b0 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16b0 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x2ac y16b0 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b0 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b0 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td></tr><tr><td class=\"c x16e y16b1 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x299 y16b1 w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x2ac y16b1 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b1 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b1 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y16b2 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16b2 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b2 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b2 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x2ae y16b2 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y16b3 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16b3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b3 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x2ae y16b3 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x16e y16b4 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16b4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x2ac y16b4 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b4 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b4 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y16b5 wac h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16b5 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16b5 w47 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16b5 w4b h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16b5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y16b6 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16b6 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b6 w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x2ae y16b6 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y16b7 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x299 y16b7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b7 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16b7 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16b8 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets </div></td><td class=\"c x299 y16b8 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">458,840,883 </div></td><td class=\"c x2ac y16b8 w47 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16b8 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">719,666<span class=\"ls0\">,</span>360<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16b8 w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,283<span class=\"ls0\">,</span>761<span class=\"ls0\">,</span>927<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16b9 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16b9 w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16b9 w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr><tr><td class=\"c x16e y16ba wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x299 y16ba w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16ba w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">222,566,779 </div></td><td class=\"c x2ae y16ba w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">222,566,779 </div></td></tr><tr><td class=\"c x16e y16bb wac h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16bb w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16bb w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bb w4b h12\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">849,044,732 </div></td><td class=\"c x2ae y16bb w46 h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,044,732 </div></td></tr><tr><td class=\"c x16e y16bc wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16bc w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16bc w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16bc w4b h7\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,782,045<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16bc w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td></tr><tr><td class=\"c x16e y16bd wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets held<span class=\"_ _1\"></span> for sale<span class=\"_ _2\"></span> </div></td><td class=\"c x299 y16bd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16bd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bd w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,<span class=\"ls2\">641</span>,<span class=\"ls2\">371</span> </div></td><td class=\"c x2ae y16bd w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">40<span class=\"ls0\">,</span>641<span class=\"ls0\">,</span>371<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16be wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x299 y16be w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16be w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16be w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x2ae y16be w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td></tr><tr><td class=\"c x16e y16bf wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x2ac y16bf w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bf w4b h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,150<span class=\"ls0\">,</span>316<span class=\"ls0\">,</span>038<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16bf w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,15<span class=\"ls0\">3,</span>158<span class=\"ls0\">,</span>808<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w19d h116\" id=\"_ee391bfe-fd34-464b-87a3-03730d8bbc4d\"><tr><td></td><td class=\"c x29f y16c0 w19e h117\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16c0 w19f h117\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16c1 w1a0 hb9\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16c1 wfb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16c2 w1a1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16c2 w1a2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16c2 w1a3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16c2 w1a4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16c3 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16c3 w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16c3 w1a6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16c3 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16c4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16c4 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16c4 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16c4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16c5 wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16c5 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c5 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c5 w4b h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x2ae y16c5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x16e y16c6 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16c6 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x2ac y16c6 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c6 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16c6 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y16c7 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x299 y16c7 w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x2ac y16c7 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c7 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16c7 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x16e y16c8 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16c8 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c8 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c8 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x2ae y16c8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x16e y16c9 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16c9 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c9 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c9 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x2ae y16c9 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x16e y16ca wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16ca w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x2ac y16ca w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16ca w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16ca w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y16cb wac h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16cb w46 h2e\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16cb w47 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16cb w4b h2e\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16cb w46 h2e\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y16cc wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16cc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16cc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16cc w4b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x2ae y16cc w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y16cd wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets </div></td><td class=\"c x299 y16cd w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">290,156,389 </div></td><td class=\"c x2ac y16cd w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16cd w4b h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">660,700,238 </div></td><td class=\"c x2ae y16cd w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,071,121,722 </div></td></tr><tr><td class=\"c x16e y16ce wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ce w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,109,346<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ce w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ce w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ce w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr><tr><td class=\"c x16e y16cf wac h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x299 y16cf w46 h8\"><div class=\"t m0 xa h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16cf w47 h8\"><div class=\"t m0 xa h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16cf w4b h8\"><div class=\"t m0 x4b h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td><td class=\"c x2ae y16cf w46 h8\"><div class=\"t m0 x4b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td></tr><tr><td class=\"c x16e y16d0 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16d0 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d0 w4b h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td><td class=\"c x2ae y16d0 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td></tr><tr><td class=\"c x16e y16d1 wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16d1 w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16d1 w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16d1 w4b h7\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,851,701<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr><tr><td class=\"c x16e y16d2 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16d2 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td><td class=\"c x2ac y16d2 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d2 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">936,163,781 </div></td><td class=\"c x2ae y16d2 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">937,273,127 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w19d h118\" id=\"_a0318943-8e5e-4217-8577-5eb07d9b72fa\"><tr><td></td><td class=\"c x29f y16d3 w19e h119\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16d3 w19f h119\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16d4 w1a0 hb1\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16d4 wfb hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16d5 w1a1 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16d5 w1a2 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16d5 w1a3 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16d5 w1a4 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16d6 w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16d6 w1a5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16d6 w1a6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16d6 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16d7 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16d7 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16d7 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16d7 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16d8 wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16d8 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16d8 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d8 w4b h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x2ae y16d8 w46 h11\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y16d9 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16d9 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x2ac y16d9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d9 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16d9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td></tr><tr><td class=\"c x16e y16da wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16da w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16da w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16da w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x2ae y16da w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y16db wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16db w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16db w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16db w4b h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x2ae y16db w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y16dc wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16dc w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x2ac y16dc w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16dc w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16dc w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y16dd wac h42\"><div class=\"t m0 x4 h2 y3a7 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16dd w46 h42\"><div class=\"t m0 x7c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16dd w47 h42\"><div class=\"t m0 x4b h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16dd w4b h42\"><div class=\"t m0 x7c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16dd w46 h42\"><div class=\"t m0 x4b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y16de wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16de w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16de w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16de w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x2ae y16de w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y16df wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets<span class=\"ff1\"> </span></div></td><td class=\"c x299 y16df w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,045,561<span class=\"ff1\"> </span></div></td><td class=\"c x2ac y16df w47 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x2ad y16df w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">942,377,129<span class=\"ff1\"> </span></div></td><td class=\"c x2ae y16df w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,061,677,374 </div></td></tr><tr><td class=\"c x16e y16e0 wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16e0 w46 h7\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,844,896<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16e0 w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16e0 w4b h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16e0 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td></tr><tr><td class=\"c x16e y156e wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x299 y156e w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y156e w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y156e w4b h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">160,871,504<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y156e w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">160,871,504 </div></td></tr><tr><td class=\"c x16e y156f wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y156f w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y156f w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y156f w4b h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">852,545,809<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y156f w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">852,545,809 </div></td></tr><tr><td class=\"c x16e y1570 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x299 y1570 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y1570 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y1570 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x2ae y1570 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td></tr><tr><td class=\"c x16e y1571 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y1571 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td><td class=\"c x2ac y1571 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y1571 w4b h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,033,698,424 </div></td><td class=\"c x2ae y1571 w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,036,543,320 </div></td></tr></table><table class=\"s w19d h11a\" id=\"_6340de7c-3ccd-4958-911c-50c58b6f539b\"><tr><td></td><td class=\"c x29f y16c2 w19e h11b\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16c2 w19f h11b\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16e1 w1a0 hb9\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16e1 wfb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16e2 w1a1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16e2 w1a2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16e2 w1a3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16e2 w1a4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16e3 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16e3 w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16e3 w1a6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16e3 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16e4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16e4 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16e4 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16e4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16e5 wac h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16e5 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e5 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e5 w4b h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td><td class=\"c x2ae y16e5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y16e6 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16e6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x2ac y16e6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e6 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16e6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y16e7 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16e7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e7 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td><td class=\"c x2ae y16e7 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y16e8 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16e8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e8 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td><td class=\"c x2ae y16e8 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x16e y16e9 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16e9 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x2ac y16e9 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e9 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16e9 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y16ea wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16ea w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16ea w47 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16ea w4b h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16ea w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y16eb wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16eb w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16eb w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16eb w4b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x2ae y16eb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y16ec wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets<span class=\"ff1\"> </span></div></td><td class=\"c x299 y16ec w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,423,091<span class=\"ff1\"> </span></div></td><td class=\"c x2ac y16ec w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td><td class=\"c x2ad y16ec w4b h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">744,135,231<span class=\"ff1\"> </span></div></td><td class=\"c x2ae y16ec w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">879,823,417 </div></td></tr><tr><td class=\"c x16e y16ed wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ed w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,165,387<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ed w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ed w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ed w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td></tr><tr><td class=\"c x16e y16ee wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ee w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ee w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ee w4b h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">168,729,126<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ee w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">168,729,126 </div></td></tr><tr><td class=\"c x16e y16ef wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16ef w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ef w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ef w4b h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">679,691,057<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ef w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,691,057 </div></td></tr><tr><td class=\"c x16e y16f0 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16f0 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td><td class=\"c x2ac y16f0 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16f0 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">848,420,183 </div></td><td class=\"c x2ae y16f0 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,585,570 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "Classification of financial assets and liabilities<span class=\"_ _6b\"> </span>The <span class=\"_ _8\"></span>following <span class=\"_ _8\"></span>table<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>provid<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>econciliation <span class=\"_ _4\"></span>between <span class=\"_ _9\"></span>line <span class=\"_ _8\"></span>items <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _8\"></span>Statements <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>Financial <span class=\"_ _9\"></span>Position <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>categories <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>financia<span class=\"_ _6b\"> </span>instruments.<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024<table class=\"s w19d h114\" id=\"_62900ac1-b0eb-42da-b63f-c39cef390c31\"><tr><td></td><td class=\"c x29f y16aa w19e h115\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16aa w19f h115\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16ab w1a0 hb1\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16ab wfb hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16ac w1a1 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16ac w1a2 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16ac w1a3 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16ac w1a4 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16ad w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16ad w1a5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16ad w1a6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16ad w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16ae w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16ae w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16ae w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16ae w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16af wac h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16af w46 h42\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16af w47 h42\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16af w4b h42\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x2ae y16af w46 h42\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td></tr><tr><td class=\"c x16e y16b0 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16b0 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x2ac y16b0 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b0 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b0 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td></tr><tr><td class=\"c x16e y16b1 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x299 y16b1 w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td><td class=\"c x2ac y16b1 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b1 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b1 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">444,796,402 </div></td></tr><tr><td class=\"c x16e y16b2 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16b2 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b2 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b2 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x2ae y16b2 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td></tr><tr><td class=\"c x16e y16b3 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16b3 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b3 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b3 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x2ae y16b3 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td></tr><tr><td class=\"c x16e y16b4 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16b4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x2ac y16b4 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b4 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16b4 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y16b5 wac h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16b5 w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16b5 w47 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16b5 w4b h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16b5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y16b6 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16b6 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b6 w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x2ae y16b6 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td></tr><tr><td class=\"c x16e y16b7 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x299 y16b7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16b7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16b7 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16b7 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">67,455<span class=\"ls0\">,</span>729<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16b8 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets </div></td><td class=\"c x299 y16b8 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">458,840,883 </div></td><td class=\"c x2ac y16b8 w47 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16b8 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">719,666<span class=\"ls0\">,</span>360<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16b8 w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,283<span class=\"ls0\">,</span>761<span class=\"ls0\">,</span>927<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16b9 wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,842,770<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16b9 w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16b9 w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td></tr><tr><td class=\"c x16e y16ba wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x299 y16ba w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16ba w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">222,566,779 </div></td><td class=\"c x2ae y16ba w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">222,566,779 </div></td></tr><tr><td class=\"c x16e y16bb wac h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16bb w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16bb w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bb w4b h12\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">849,044,732 </div></td><td class=\"c x2ae y16bb w46 h12\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,044,732 </div></td></tr><tr><td class=\"c x16e y16bc wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16bc w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16bc w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16bc w4b h7\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,782,045<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16bc w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td></tr><tr><td class=\"c x16e y16bd wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated with the assets held<span class=\"_ _1\"></span> for sale<span class=\"_ _2\"></span> </div></td><td class=\"c x299 y16bd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16bd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bd w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,<span class=\"ls2\">641</span>,<span class=\"ls2\">371</span> </div></td><td class=\"c x2ae y16bd w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">40<span class=\"ls0\">,</span>641<span class=\"ls0\">,</span>371<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y16be wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x299 y16be w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16be w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16be w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x2ae y16be w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td></tr><tr><td class=\"c x16e y16bf wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,842,770 </div></td><td class=\"c x2ac y16bf w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16bf w4b h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,150<span class=\"ls0\">,</span>316<span class=\"ls0\">,</span>038<span class=\"ls0\"> </span></div></td><td class=\"c x2ae y16bf w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,15<span class=\"ls0\">3,</span>158<span class=\"ls0\">,</span>808<span class=\"ls0\"> </span></div></td></tr></table><table class=\"s w19d h116\" id=\"_ee391bfe-fd34-464b-87a3-03730d8bbc4d\"><tr><td></td><td class=\"c x29f y16c0 w19e h117\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16c0 w19f h117\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16c1 w1a0 hb9\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16c1 wfb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16c2 w1a1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16c2 w1a2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16c2 w1a3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16c2 w1a4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16c3 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16c3 w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16c3 w1a6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16c3 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16c4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16c4 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16c4 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16c4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16c5 wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16c5 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c5 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c5 w4b h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x2ae y16c5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td></tr><tr><td class=\"c x16e y16c6 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16c6 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x2ac y16c6 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c6 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16c6 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y16c7 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Trading assets </div></td><td class=\"c x299 y16c7 w46 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td><td class=\"c x2ac y16c7 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c7 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16c7 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">274,733,298 </div></td></tr><tr><td class=\"c x16e y16c8 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16c8 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c8 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c8 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x2ae y16c8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td></tr><tr><td class=\"c x16e y16c9 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16c9 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16c9 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16c9 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x2ae y16c9 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td></tr><tr><td class=\"c x16e y16ca wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16ca w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x2ac y16ca w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16ca w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16ca w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y16cb wac h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16cb w46 h2e\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16cb w47 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16cb w4b h2e\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16cb w46 h2e\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y16cc wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16cc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16cc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16cc w4b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x2ae y16cc w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y16cd wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets </div></td><td class=\"c x299 y16cd w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">290,156,389 </div></td><td class=\"c x2ac y16cd w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16cd w4b h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">660,700,238 </div></td><td class=\"c x2ae y16cd w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,071,121,722 </div></td></tr><tr><td class=\"c x16e y16ce wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ce w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,109,346<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ce w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ce w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ce w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td></tr><tr><td class=\"c x16e y16cf wac h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x299 y16cf w46 h8\"><div class=\"t m0 xa h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16cf w47 h8\"><div class=\"t m0 xa h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16cf w4b h8\"><div class=\"t m0 x4b h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td><td class=\"c x2ae y16cf w46 h8\"><div class=\"t m0 x4b hc y54e ff5 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td></tr><tr><td class=\"c x16e y16d0 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16d0 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d0 w4b h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td><td class=\"c x2ae y16d0 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td></tr><tr><td class=\"c x16e y16d1 wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities in issue<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16d1 w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16d1 w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16d1 w4b h7\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,851,701<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr><tr><td class=\"c x16e y16d2 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16d2 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,109,346 </div></td><td class=\"c x2ac y16d2 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d2 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">936,163,781 </div></td><td class=\"c x2ae y16d2 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">937,273,127 </div></td></tr></table>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w19d h118\" id=\"_a0318943-8e5e-4217-8577-5eb07d9b72fa\"><tr><td></td><td class=\"c x29f y16d3 w19e h119\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16d3 w19f h119\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16d4 w1a0 hb1\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16d4 wfb hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16d5 w1a1 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16d5 w1a2 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16d5 w1a3 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16d5 w1a4 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16d6 w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16d6 w1a5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16d6 w1a6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16d6 w12a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16d7 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16d7 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16d7 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16d7 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16d8 wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16d8 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16d8 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d8 w4b h11\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x2ae y16d8 w46 h11\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td></tr><tr><td class=\"c x16e y16d9 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16d9 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x2ac y16d9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16d9 w4b h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16d9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td></tr><tr><td class=\"c x16e y16da wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16da w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16da w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16da w4b h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x2ae y16da w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td></tr><tr><td class=\"c x16e y16db wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16db w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16db w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16db w4b h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x2ae y16db w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td></tr><tr><td class=\"c x16e y16dc wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16dc w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td><td class=\"c x2ac y16dc w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16dc w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16dc w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,882,219 </div></td></tr><tr><td class=\"c x16e y16dd wac h42\"><div class=\"t m0 x4 h2 y3a7 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16dd w46 h42\"><div class=\"t m0 x7c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16dd w47 h42\"><div class=\"t m0 x4b h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x2ad y16dd w4b h42\"><div class=\"t m0 x7c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16dd w46 h42\"><div class=\"t m0 x4b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td></tr><tr><td class=\"c x16e y16de wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16de w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16de w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16de w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x2ae y16de w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td></tr><tr><td class=\"c x16e y16df wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets<span class=\"ff1\"> </span></div></td><td class=\"c x299 y16df w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,045,561<span class=\"ff1\"> </span></div></td><td class=\"c x2ac y16df w47 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684<span class=\"ff1\"> </span></div></td><td class=\"c x2ad y16df w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">942,377,129<span class=\"ff1\"> </span></div></td><td class=\"c x2ae y16df w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,061,677,374 </div></td></tr><tr><td class=\"c x16e y16e0 wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16e0 w46 h7\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,844,896<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16e0 w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16e0 w4b h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16e0 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td></tr><tr><td class=\"c x16e y156e wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x299 y156e w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y156e w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y156e w4b h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">160,871,504<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y156e w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">160,871,504 </div></td></tr><tr><td class=\"c x16e y156f wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y156f w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y156f w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y156f w4b h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">852,545,809<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y156f w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">852,545,809 </div></td></tr><tr><td class=\"c x16e y1570 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x299 y1570 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y1570 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y1570 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x2ae y1570 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td></tr><tr><td class=\"c x16e y1571 wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y1571 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,844,896 </div></td><td class=\"c x2ac y1571 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y1571 w4b h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,033,698,424 </div></td><td class=\"c x2ae y1571 w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,036,543,320 </div></td></tr></table><table class=\"s w19d h11a\" id=\"_6340de7c-3ccd-4958-911c-50c58b6f539b\"><tr><td></td><td class=\"c x29f y16c2 w19e h11b\" colspan=\"2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Mandatorily<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a0 y16c2 w19f h11b\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Fair value<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x2a2 y16e1 w1a0 hb9\" colspan=\"2\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">at fair value<span class=\"_ _6b\"> </span></div><div class=\"t m0 x2a1 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through other<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2a3 y16e1 wfb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a4 y16e2 w1a1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">through<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a5 y16e2 w1a2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">comprehensive<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a6 y16e2 w1a3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Amortised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a7 y16e2 w1a4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">carrying<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2a8 y16e3 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x2a9 y16e3 w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2aa y16e3 w1a6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">cost<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ab y16e3 w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x299 y16e4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ac y16e4 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y16e4 w4b h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y16e4 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16e5 wac h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">      <span class=\"ls0\">Malta, treasury bills and cash</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16e5 w46 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e5 w47 h11\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e5 w4b h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td><td class=\"c x2ae y16e5 w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr><tr><td class=\"c x16e y16e6 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management  </div></td><td class=\"c x299 y16e6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x2ac y16e6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e6 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16e6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y16e7 wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x299 y16e7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e7 w4b h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td><td class=\"c x2ae y16e7 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr><tr><td class=\"c x16e y16e8 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x299 y16e8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16e8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e8 w4b h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td><td class=\"c x2ae y16e8 w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr><tr><td class=\"c x16e y16e9 wac h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through profit or loss </div></td><td class=\"c x299 y16e9 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td><td class=\"c x2ac y16e9 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16e9 w4b h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ae y16e9 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,958,450 </div></td></tr><tr><td class=\"c x16e y16ea wac h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at fair value through other </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">comprehensive income</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y16ea w46 h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ac y16ea w47 h11\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x2ad y16ea w4b h11\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y16ea w46 h11\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y16eb wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial investments at amortised cost </div></td><td class=\"c x299 y16eb w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ac y16eb w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16eb w4b h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x2ae y16eb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr><tr><td class=\"c x16e y16ec wac h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial assets<span class=\"ff1\"> </span></div></td><td class=\"c x299 y16ec w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,423,091<span class=\"ff1\"> </span></div></td><td class=\"c x2ac y16ec w47 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095<span class=\"ff1\"> </span></div></td><td class=\"c x2ad y16ec w4b h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">744,135,231<span class=\"ff1\"> </span></div></td><td class=\"c x2ae y16ec w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">879,823,417 </div></td></tr><tr><td class=\"c x16e y16ed wac h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ed w46 h6\"><div class=\"t m0 x4c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,165,387<span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ed w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ed w4b h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ed w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td></tr><tr><td class=\"c x16e y16ee wac h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks<span class=\"ff5\"> </span></div></td><td class=\"c x299 y16ee w46 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ee w47 h7\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ee w4b h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">168,729,126<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ee w46 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">168,729,126 </div></td></tr><tr><td class=\"c x16e y16ef wac h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x299 y16ef w46 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ac y16ef w47 h6\"><div class=\"t m0 xa hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span><span class=\"ff5\"> </span></div></td><td class=\"c x2ad y16ef w4b h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">679,691,057<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y16ef w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,691,057 </div></td></tr><tr><td class=\"c x16e y16f0 wac h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total financial liabilities </div></td><td class=\"c x299 y16f0 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,165,387 </div></td><td class=\"c x2ac y16f0 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x2ad y16f0 w4b h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">848,420,183 </div></td><td class=\"c x2ae y16f0 w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">849,585,570 </div></td></tr></table>Amounts owed to institutions and banks<table class=\"s w18c h159\" id=\"_440ee3e5-d0c2-416b-9f8a-67da8df25569\"><tr><td></td><td class=\"c x282 y19df w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19df wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19e0 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19e0 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19e0 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19e0 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19e1 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19e1 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19e1 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19e1 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19e2 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Term deposits </div></td><td class=\"c x282 y19e2 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 151,680,378  </div></td><td class=\"c x284 y19e2 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">123,761,045 </div></td><td class=\"c x283 y19e2 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89,985,103  </div></td><td class=\"c x285 y19e2 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,296,840 </div></td></tr><tr><td class=\"c x16e y19e3 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Repayable on demand </div></td><td class=\"c x282 y19e3 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70,886,401  </div></td><td class=\"c x284 y19e3 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,432,286 </div></td><td class=\"c x283 y19e3 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70,886,401  </div></td><td class=\"c x285 y19e3 wb6 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,432,286 </div></td></tr><tr><td></td><td class=\"c x282 y19e4 wa9 h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 222,566,779  </div></td><td class=\"c x284 y19e4 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td><td class=\"c x283 y19e4 wa9 h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 160,871,504  </div></td><td class=\"c x285 y19e4 wb6 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">168,729,126 </div></td></tr></table>As <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _9\"></span>2025, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>participated <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>liquidity-providing <span class=\"_ _9\"></span>reverse <span class=\"_ _8\"></span>repurchase <span class=\"_ _9\"></span>operations <span class=\"_ _8\"></span>with <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>European<span class=\"_ _6b\"> </span>Central <span class=\"_ _1\"></span>Bank<span class=\"lsa\">.</span><span class=\"lsa\"> </span><span class=\"ff3\">As d<span class=\"_ _1\"></span>isclosed in <span class=\"_ _1\"></span>Notes 25 <span class=\"_ _1\"></span>and 26, <span class=\"_ _1\"></span>\u2018Financial <span class=\"_ _1\"></span>investments measured <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value through <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>comprehensive income\u2019 <span class=\"_ _1\"></span>with<span class=\"_ _6b\"> </span></span>a <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD63,976,026 <span class=\"_ _4\"></span>(2024: <span class=\"_ _2\"></span>USD36,109,819) <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>\u2018Financial <span class=\"_ _2\"></span>investments <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span>USD2,374,659 <span class=\"_ _1\"></span>(2024: N<span class=\"_ _1\"></span>il) <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> Ce<span class=\"_ _1\"></span>ntral <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>of Malta as<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollateral <span class=\"_ _7\"></span>for these <span class=\"_ _7\"></span>funding ope<span class=\"_ _1\"></span>rations as <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>Dece<span class=\"_ _2\"></span>mber<span class=\"_ _6b\"> </span>2025.<span class=\"ls0\"> The outs<span class=\"_ _1\"></span>tanding balances <span class=\"_ _1\"></span>related to <span class=\"_ _1\"></span>the Group's and<span class=\"_ _1\"></span> the Bank's <span class=\"_ _1\"></span>liquidity-providing operations as of <span class=\"_ _1\"></span>31 Decembe<span class=\"_ _1\"></span>r <span class=\"ls2\">2025</span> amount to<span class=\"_ _6b\"> </span></span>USD62,046,014 (2024: USD30,049,725)<span class=\"lsa\">. </span><span class=\"ff3\">These amounts are included within \u2018Term deposits\u2019 in the table above.<span class=\"_ _6b\"> </span></span>\u2018<span class=\"ff1\">Amounts <span class=\"_ _8\"></span>owed <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>instituti<span class=\"_ _1\"></span>ons <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>banks<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>balances <span class=\"_ _8\"></span>amounting <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>USD12,732,420 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls4\">: <span class=\"_ _8\"></span></span></span>USD13,187,149<span class=\"ls5\">) <span class=\"_ _8\"></span></span>which <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span></span>collateral <span class=\"_ _2\"></span>in re<span class=\"_ _2\"></span>spect of <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>banks. <span class=\"_ _2\"></span>Pled<span class=\"_ _2\"></span>ges are <span class=\"_ _2\"></span>generally <span class=\"_ _2\"></span>conducted <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usual <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>customary<span class=\"_ _6b\"> </span>for standard borrowing contracts.<span class=\"_ _6b\"> </span>See Note 45 for balances due to related parties. Amounts owed to customers<table class=\"s w18c hbc\" id=\"_c44d4e2d-4264-4a26-9cc7-45ba956c1326\"><tr><td></td><td class=\"c x282 y19e5 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19e5 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19e6 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19e6 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19e6 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19e6 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19e7 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19e7 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19e7 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19e7 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19e8 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Term deposits </div></td><td class=\"c x282 y19e8 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 738,888,904  </div></td><td class=\"c x284 y19e8 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">579,062,597 </div></td><td class=\"c x283 y19e8 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 738,888,904  </div></td><td class=\"c x285 y19e8 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">579,062,597 </div></td></tr><tr><td class=\"c x16e y19e9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Repayable on demand </div></td><td class=\"c x282 y19e9 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 110,155,828  </div></td><td class=\"c x284 y19e9 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">100,056,152 </div></td><td class=\"c x283 y19e9 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 109,506,354  </div></td><td class=\"c x285 y19e9 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,672,997 </div></td></tr><tr><td class=\"c x16e y19ea wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to subsidiary companies </div></td><td class=\"c x282 y19ea wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y19ea wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y19ea wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,150,551 </div></td><td class=\"c x285 y19ea wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,955,463 </div></td></tr><tr><td></td><td class=\"c x282 y19eb wa8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ff5 ls0\">849,044,732</span><span class=\"ff5 ls0\"> </span></div></td><td class=\"c x284 y19eb wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td><td class=\"c x283 y19eb wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">852,545,809 </div></td><td class=\"c x285 y19eb wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,691,057 </div></td></tr></table>At<span class=\"ls0\"> 31 Dece<span class=\"_ _1\"></span>mber 2025, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group and <span class=\"_ _7\"></span>the Bank <span class=\"ls9\">ha<span class=\"lsa\">ve</span></span> cus<span class=\"_ _1\"></span>tomer deposits <span class=\"_ _1\"></span>amounting <span class=\"_ _1\"></span>to USD24,570,335 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _1\"></span><span class=\"ls0\">USD17,947,294), whi<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span></span></span></span>pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>Bank as <span class=\"_ _1\"></span>collateral <span class=\"_ _7\"></span>for loans <span class=\"_ _7\"></span>and advances <span class=\"_ _7\"></span>to customers. <span class=\"_ _7\"></span>Pledges <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>generally <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _7\"></span>under <span class=\"_ _1\"></span>terms<span class=\"_ _6b\"> </span>that are usual and customary for standard borrowing contracts. \u2018Amounts owed<span class=\"_ _1\"></span> to <span class=\"ff1\">subsidiary companies</span>\u2019<span class=\"ff1\"> in<span class=\"_ _1\"></span>clude facilities that are u<span class=\"_ _1\"></span>nsecured and repayable on <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>emand and with the <span class=\"_ _1\"></span>following interest<span class=\"_ _6b\"> </span></span>profile:<table class=\"s w24c h15a\" id=\"_446c978c-747d-406f-8961-2cc78128c399\"><tr><td></td><td></td><td class=\"c x300 y19ec wd5 h6\"><div class=\"t m0 xa5 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x300 y19ed wd6 h7\"><div class=\"t m0 x2 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x34f y19ed wd7 h7\"><div class=\"t m0 x2 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x300 y19ee wd8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x350 y19ee wd9 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Interest rate per annum </div></td><td class=\"c x34f y19ee wda h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x335 y19ee wdb h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Interest rate per annum </div></td></tr><tr><td class=\"c x16e y19ef wd4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to subsidiary companies: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19f0 wd4 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to 0% interest rate </div></td><td class=\"c x300 y19f0 wd8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,914,210 </div></td><td class=\"c x350 y19f0 wd9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Not applicable </div></td><td class=\"c x34f y19f0 wda h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">420,708 </div></td><td class=\"c x335 y19f0 wdb h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Not applicable </div></td></tr><tr><td class=\"c x16e y19f1 wd4 h11\"><div class=\"t m0 x4 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to floating interest rate </div></td><td class=\"c x300 y19f1 wd8 h11\"><div class=\"t m0 x56 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">2,009,064 </div></td><td class=\"c x351 y19f2 w24d hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">overnight Euro short<span class=\"_ _6b\"> </span></div></td><td class=\"c x34f y19f1 wda h11\"><div class=\"t m0 x56 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">1,389,378 </div></td><td class=\"c x352 y19f2 w24d hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">overnight Euro short<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x353 y19f3 w24e hb9\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">term rate (\u201cESTR\u201d)<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x354 y19f3 w24e hb9\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">term rate (\u201cESTR\u201d)</div></td></tr><tr><td class=\"c x16e y19f4 wd4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to fixed interest rate </div></td><td class=\"c x300 y19f4 wd8 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">227,277 </div></td><td class=\"c x350 y19f4 wd9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% - 2.35% </div></td><td class=\"c x34f y19f4 wda h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">145,377 </div></td><td class=\"c x335 y19f4 wdb h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.15% - 3.50% </div></td></tr><tr><td></td><td class=\"c x300 y19f5 wa8 h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,150,551 </div></td><td></td><td class=\"c x34f y19f5 wc h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,955,463 </div></td><td></td></tr></table>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s sub</span>sidiaries.<span class=\"_ _6b\"> </span>Debt securities in issue <table class=\"s w1d0 h15b\" id=\"_2232594f-491a-4b30-a3cf-141028f95c84\"><tr><td></td><td class=\"c x283 y19f6 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y19f7 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y19f7 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y19f8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19f8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19f9 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x283 y19f9 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td><td class=\"c x285 y19f9 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,543,864 </div></td></tr><tr><td class=\"c x16e y19fa wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities issued </div></td><td class=\"c x283 y19fa wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,248,502 </div></td><td class=\"c x285 y19fa wc h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,290,304<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fb wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Principal repayments </div></td><td class=\"c x283 y19fb wa9 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,248,502) </div></td><td class=\"c x285 y19fb wc h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (46,301,439)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fc wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x283 y19fc wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,111) </div></td><td class=\"c x285 y19fc wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(52,066) </div></td></tr><tr><td class=\"c x16e y19fd wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x283 y19fd wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,041,455 </div></td><td class=\"c x285 y19fd wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,628,962) </div></td></tr><tr><td class=\"c x16e y19fe wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x283 y19fe wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td><td class=\"c x285 y19fe wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr></table>\u2018<span class=\"ff1\">D</span>ebt securities <span class=\"_ _2\"></span>in issue\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 Decembe<span class=\"_ _2\"></span>r 2024 <span class=\"_ _2\"></span>comprise of <span class=\"_ _2\"></span>unsecured <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes with <span class=\"_ _2\"></span>a tenor <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>less </span>than one year.  At <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025 an<span class=\"_ _1\"></span>d <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _3c\"></span>2024, <span class=\"_ _1\"></span>all <span class=\"_ _7\"></span>promissory <span class=\"_ _7\"></span>notes <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>rate<span class=\"_ _2\"></span>. <span class=\"_ _7\"></span><span class=\"ls15\">At<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">2025<span class=\"ls0\">,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>effective </span></span></span></span>interest rate in respect of <span class=\"ff3 ls6\">\u2018D</span>ebt securities in issue<span class=\"ff3\">\u2019</span> ranges between 3.976% and 3.998% (<span class=\"ls2\">2024<span class=\"ls4\">: </span>5.</span>036% and 5.678%). At <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025</span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>repayment option <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes<span class=\"_ _2\"></span><span class=\"lsa\">. </span>H<span class=\"_ _2\"></span>owever, <span class=\"_ _2\"></span>in view <span class=\"_ _2\"></span>of the s<span class=\"_ _1\"></span>hort-term maturity <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>promissory notes, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>potential impact of <span class=\"_ _1\"></span>the G<span class=\"_ _1\"></span>roup exercis<span class=\"_ _1\"></span>ing the <span class=\"_ _1\"></span>option was deemed <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>immaterial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-435": {
   "value": "Operating segments<span class=\"_ _6b\"> </span>The Group has five significant reportable segments (trade finance, forfaiting, factoring, real estate and treasury) which are repr<span class=\"_ _2\"></span>esented<span class=\"_ _6b\"> </span>by different Group entities. <span class=\"ff3\">Further information on the Group\u2019s key business lines is set ou<span class=\"_ _1\"></span>t in Note 4.2.1.2.<span class=\"_ _2\"></span><span class=\"ff1\"> </span></span>Information <span class=\"_ _4\"></span>regarding <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>results <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>each <span class=\"_ _8\"></span>reportable <span class=\"_ _4\"></span>segment <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>included <span class=\"_ _4\"></span>below. <span class=\"_ _8\"></span>Performance <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>measured <span class=\"_ _4\"></span>based <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>segment <span class=\"_ _4\"></span>pr<span class=\"_ _2\"></span>of<span class=\"_ _2\"></span>it<span class=\"_ _6b\"> </span>before <span class=\"_ _4\"></span>tax, <span class=\"_ _8\"></span>as <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>internal <span class=\"_ _4\"></span>management <span class=\"_ _4\"></span>reports <span class=\"_ _8\"></span>that <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>reviewed <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>Executive <span class=\"_ _8\"></span>Management. <span class=\"_ _8\"></span>Ex<span class=\"_ _2\"></span>ecutive<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>Management <span class=\"_ _8\"></span>is<span class=\"_ _6b\"> </span>further <span class=\"_ _9\"> </span>defined <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>Remuneration <span class=\"_ _9\"> </span>Report. <span class=\"_ _5\"> </span>Segment <span class=\"_ _9\"> </span>profit <span class=\"_ _5\"> </span>is <span class=\"_ _9\"> </span>used <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>measure <span class=\"_ _9\"> </span>performance <span class=\"_ _5\"> </span>as <span class=\"_ _9\"> </span>Management <span class=\"_ _5\"> </span>believes <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>s<span class=\"_ _2\"></span>uch<span class=\"_ _6b\"> </span>information <span class=\"_ _9\"></span>is <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _9\"></span>most <span class=\"_ _9\"></span>relevant <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>eval<span class=\"_ _2\"></span>uating <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>results <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>certain <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>egments <span class=\"_ _8\"></span>r<span class=\"_ _2\"></span>elative <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>other<span class=\"_ _2\"></span> <span class=\"_ _9\"></span>entities <span class=\"_ _8\"></span>that <span class=\"_ _9\"> </span>operate <span class=\"_ _9\"> </span>within<span class=\"_ _4\"></span> <span class=\"_ _9\"></span>these<span class=\"_ _6b\"> </span>industries. In <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>dispose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Egypt <span class=\"_ _2\"></span>Factors, <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>expenses <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Statement <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>los<span class=\"_ _4\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>during<span class=\"_ _6b\"> </span></span>the <span class=\"_ _7\"></span>current <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>receding <span class=\"_ _3c\"></span>f<span class=\"_ _2\"></span>inancial <span class=\"_ _7\"></span>years <span class=\"_ _7\"></span>attributable <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>this <span class=\"_ _7\"></span>subsidiary <span class=\"_ _7\"></span>have <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>presented <span class=\"_ _7\"></span>within <span class=\"_ _7\"></span>\u2018<span class=\"_ _2\"></span>Profit <span class=\"_ _7\"></span>from <span class=\"_ _1\"></span>discontinued <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>perations\u2019<span class=\"_ _6b\"> </span>in these <span class=\"_ _1\"></span>financial statements. In <span class=\"_ _1\"></span>this respect, information in <span class=\"_ _1\"></span>respect of the <span class=\"_ _1\"></span>financial performance of Egypt <span class=\"_ _1\"></span>Factors for the financial years<span class=\"_ _6b\"> </span>ended 31 December 2024 and 31 December 2025 is disclosed within Note 17.<span class=\"_ _6b\"> </span>Information about <span class=\"_ _1\"></span>operating segments<span class=\"_ _6b\"> </span>Group <span class=\"ff6\">\u2013</span> 2025<table class=\"s w1a7 h11c\" id=\"_f5446e50-065e-4560-990b-22cf1562b2b4\"><tr><td></td><td class=\"c x2b0 y16f1 w51 h6\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Trade finance </div></td><td class=\"c x2b1 y16f2 w1a8 h11d\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Forfaiting<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b2 y16f2 w1a9 h11d\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Factoring</div></td><td class=\"c x2b3 y16f2 w1aa h11d\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Real estate<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b4 y16f2 w1ab h11d\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Treasury<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b5 y16f2 wfb h11d\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2b0 y16f3 w51 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2b6 y16f4 w189 h11e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b7 y16f4 w189 h11e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b8 y16f4 w189 h11e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b9 y16f4 w189 h11e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ba y16f4 w189 h11e\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x2bb y16f5 w62 h7\"><div class=\"t m0 x33 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">External revenue </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x2bb y16f6 w62 h7\"><div class=\"t m0 x33 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x2b0 y16f6 w51 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,038,395 </div></td><td class=\"c x2bc y16f7 w1ac h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">18,088,611</div></td><td class=\"c x2bd y16f7 w1ac h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">12,430,490</div></td><td class=\"c x2be y16f7 w1ad h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">7,455,272<span class=\"_ _6b\"> </span></div></td><td class=\"c x2bf y16f6 w77 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,015,512 </div></td><td class=\"c x2c0 y16f6 w6c h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">48,028,280 </div></td></tr><tr><td class=\"t m0 x2c1 h2 y16f8 ff1 fs0 fc0 sc0 ls0 ws0\">Net fee and commission  </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2c1 h2 y16f9 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">income/(expense)</span><span class=\"ls0\"> </span></td><td class=\"c x2b0 y16fa w51 h42\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,662,776 </div></td><td class=\"c x2c2 y16fb w1ae hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">211,991</div></td><td class=\"c x2c3 y16fb w1af hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2,235,323)<span class=\"_ _6b\"> </span></div></td><td class=\"c x2c4 y16fb w1ae hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">619,338<span class=\"_ _6b\"> </span></div></td><td class=\"c x2bf y16fa w77 h42\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">457,873 </div></td><td class=\"c x2c0 y16fa w6c h42\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">716,655 </div></td></tr><tr><td class=\"c x2c5 y16fd w1b0 h120\"><div class=\"t m0 x144 h2 y16fc ff1 fs0 fc0 sc0 ls0 ws0\">Net trading and other<span class=\"_ _6b\"> </span></div><div class=\"t m0 x180 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">operating income<span class=\"_ _6b\"> </span></div></td><td class=\"c x2b0 y16fe w51 h11\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">512,049 </div></td><td class=\"c x2c2 y16ff w1ae hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">320,420<span class=\"_ _6b\"> </span></div></td><td class=\"c x2c6 y16ff w1b1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">546,531<span class=\"_ _6b\"> </span></div></td><td class=\"c x2c7 y16ff w1b2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">65,576<span class=\"_ _6b\"> </span></div></td><td class=\"c x2bf y16fe w77 h11\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,590 </div></td><td class=\"c x2c0 y16fe w6c h11\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,450,166 </div></td></tr><tr><td></td><td class=\"c x2b0 y1700 w51 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,213,220 </div></td><td class=\"c x2bc y1701 w1b3 h121\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">18,621,022</div></td><td class=\"c x2bd y1701 w1b4 h121\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">10,741,698</div></td><td class=\"c x2be y1701 w1b5 h121\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">8,140,186<span class=\"_ _6b\"> </span></div></td><td class=\"c x2c8 y1701 w1b5 h121\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">4,478,975<span class=\"_ _6b\"> </span></div></td><td class=\"c x2c9 y1701 w1b3 h121\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">50,195,101<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"t m0 x2c1 h2 y1702 ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment profit/ </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x2c1 h2 y1703 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">(loss) before income tax</span><span class=\"ls0\"> </span></td><td class=\"c x2b0 y1704 w51 h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,698,707 </div></td><td class=\"c x2ca y1705 w1b6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">5,833,834</div></td><td class=\"c x2cb y1705 w1b7 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">1,582,601</div></td><td class=\"c x2cc y1705 w1b6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">1,409,181<span class=\"_ _6b\"> </span></div></td><td class=\"c x2bf y1704 w77 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,396,598) </div></td><td class=\"c x2c0 y1704 w6c h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,127,725 </div></td></tr><tr><td class=\"c x2bb y1706 w62 h7\"><div class=\"t m0 x33 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment assets </div></td><td class=\"c x2b0 y1706 w51 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">97,782,893 </div></td><td class=\"c x2cd y1707 w1b8 h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">494,466,471</div></td><td class=\"c x2ce y1707 w1b9 h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">224,296,848</div></td><td class=\"c x2cf y1707 w1b8 h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">120,891,589<span class=\"_ _6b\"> </span></div></td><td class=\"c x2bf y1706 w77 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">752,829,231 </div></td><td class=\"c x2c0 y1706 w6c h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,690,267,032 </div></td></tr><tr><td class=\"c x2bb y1708 w62 h7\"><div class=\"t m0 x33 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment liabilities </div></td><td class=\"c x2b0 y1708 w51 h7\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,465,383 </div></td><td class=\"c x2cd y1709 w1b8 h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">365,399,807</div></td><td class=\"c x2ce y1709 w1b9 h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">151,466,608</div></td><td class=\"c x2d0 y1709 w1b6 h11f\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">4,083,310<span class=\"_ _6b\"> </span></div></td><td class=\"c x2bf y1708 w77 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">986,267,440 </div></td><td class=\"c x2c0 y1708 w6c h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,524,682,548 </div></td></tr></table>Group <span class=\"ff6\">\u2013</span> 2024<span class=\"_ _6b\"> </span>Reconciliations <span class=\"_ _3c\"></span>of <span class=\"_ _3c\"></span>reportable <span class=\"_ _3c\"></span>segment <span class=\"_ _3c\"></span>revenues, <span class=\"_ _3c\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _3c\"></span>loss<span class=\"_ _2\"></span><span class=\"lse\">, <span class=\"_ _3c\"></span><span class=\"ls0\">assets <span class=\"_ _3c\"></span>and <span class=\"_ _7\"></span>liabilities<span class=\"_ _6b\"> </span></span></span>The finan<span class=\"_ _1\"></span>cial position <span class=\"_ _7\"></span>and financial performance of activities<span class=\"_ _1\"></span> not fa<span class=\"_ _1\"></span>lling <span class=\"_ _1\"></span>within any <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>significant<span class=\"_ _1\"></span> reportable <span class=\"_ _1\"></span>segments are <span class=\"_ _1\"></span>grouped as<span class=\"_ _6b\"> </span>\u2018other\u2019, and th<span class=\"_ _2\"></span><span class=\"ff1\">ese include non-core <span class=\"_ _2\"></span>activities mainly related to <span class=\"_ _2\"></span>the letting o<span class=\"_ _2\"></span>f property to <span class=\"_ _2\"></span>third parties and <span class=\"_ _2\"></span>eq<span class=\"_ _2\"></span>uity investments classified<span class=\"_ _6b\"> </span></span>at fair value through profit or loss.<span class=\"_ _6b\"> </span>Group <table class=\"s w1c1 h124\" id=\"_3f00b28e-1e12-413d-9ebf-21a0cf1f4b9f\"><tr><td></td><td class=\"c x2ad y1718 w47 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y1718 w46 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y1719 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y1719 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y171a wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Revenues<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y171b wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total revenue for reportable segments </div></td><td class=\"c x2ad y171b w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,195,101 </div></td><td class=\"c x2ae y171b w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,598,244 </div></td></tr><tr><td class=\"c x16e y171c wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Consolidation adjustments </div></td><td class=\"c x2ad y171c w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,748,988) </div></td><td class=\"c x2ae y171c w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,564,141) </div></td></tr><tr><td class=\"c x16e y171d wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other net revenue for non-reportable segments </div></td><td class=\"c x2ad y171d w47 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,252,959) </div></td><td class=\"c x2ae y171d w46 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(368,839) </div></td></tr><tr><td class=\"c x16e y171e wb2 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated revenue </div></td><td class=\"c x2ad y171e w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,193,154 </div></td><td class=\"c x2ae y171e w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,665,264 </div></td></tr><tr><td class=\"c x16e y171f wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Profit or loss<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1720 wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total profit for reportable segments </div></td><td class=\"c x2ad y1720 w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,127,725 </div></td><td class=\"c x2ae y1720 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,028,654 </div></td></tr><tr><td class=\"c x16e y1721 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other losses  </div></td><td class=\"c x2ad y1721 w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,904,518) </div></td><td class=\"c x2ae y1721 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,519,550) </div></td></tr><tr><td></td><td class=\"c x2ad y1722 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,223,207 </div></td><td class=\"c x2ae y1722 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,509,104 </div></td></tr><tr><td class=\"c x16e y11ce wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of other consolidation adjustments on segment results </div></td><td class=\"c x2ad y11ce w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,022,101) </div></td><td class=\"c x2ae y11ce w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,007,785) </div></td></tr><tr><td class=\"c x16e y11cf wb2 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated profit before tax </div></td><td class=\"c x2ad y11cf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,201,106 </div></td><td class=\"c x2ae y11cf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,501,319 </div></td></tr></table><table class=\"s w1ba h122\" id=\"_d35ad732-bede-4753-87d5-e90aabcba0bb\"><tr><td></td><td class=\"c x2d1 y170a w1bb h123\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Trade<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"c x2d2 y170b w1bc hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">finance<span class=\"_ _6b\"> </span></div></td><td class=\"c x2d3 y170c w55 h5d\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Forfaiting </div></td><td class=\"c x234 y170c wb0 h5d\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Factoring </div></td><td class=\"c x174 y170c w51 h5d\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Real estate </div></td><td class=\"c x2d4 y170c w77 h5d\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Treasury </div></td><td class=\"c x175 y170c w6c h5d\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td></tr><tr><td></td><td class=\"c x2d5 y170d w51 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2d3 y170d w55 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x234 y170d wb0 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x174 y170d w51 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2d4 y170d w77 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x175 y170d w6c h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y170e w62 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">External revenue </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y170f w62 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net interest income/(expense) </div></td><td class=\"c x2d5 y170f w51 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,948,889 </div></td><td class=\"c x2d3 y170f w55 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,808,528 </div></td><td class=\"c x234 y170f wb0 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,925,571 </div></td><td class=\"c x174 y170f w51 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,094,780 </div></td><td class=\"c x2d4 y170f w77 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(695,278) </div></td><td class=\"c x175 y170f w6c h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">49,082,490 </div></td></tr><tr><td class=\"c x167 y1710 w1bd hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Net fee and commission<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1711 w1be hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">income/(expense)</div></td><td class=\"c x2d5 y1712 w51 h11\"><div class=\"t m0 x8a h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,597,259 </div></td><td class=\"c x2d3 y1712 w55 h11\"><div class=\"t m0 x8a h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">385,059 </div></td><td class=\"c x234 y1712 wb0 h11\"><div class=\"t m0 x76 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,067,166) </div></td><td class=\"c x174 y1712 w51 h11\"><div class=\"t m0 x8a h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">350,575 </div></td><td class=\"c x2d4 y1712 w77 h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">786,386 </div></td><td class=\"c x175 y1712 w6c h11\"><div class=\"t m0 x78 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,052,113 </div></td></tr><tr><td class=\"c x16e y1713 w62 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Net trading and other  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">operating income/(expense)</span><span class=\"ls0\"> </span></div></td><td class=\"c x2d5 y1713 w51 h11\"><div class=\"t m0 x8a h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">605,986 </div></td><td class=\"c x2d3 y1713 w55 h11\"><div class=\"t m0 x76 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(419,499) </div></td><td class=\"c x234 y1713 wb0 h11\"><div class=\"t m0 x8a h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">342,139 </div></td><td class=\"c x174 y1713 w51 h11\"><div class=\"t m0 x8a h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">54,634 </div></td><td class=\"c x2d4 y1713 w77 h11\"><div class=\"t m0 x7b h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,119,619) </div></td><td class=\"c x175 y1713 w6c h11\"><div class=\"t m0 x7b h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(536,359) </div></td></tr><tr><td></td><td class=\"c x2d5 y1714 w51 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,152,134 </div></td><td class=\"c x2d3 y1714 w55 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,774,088 </div></td><td class=\"c x234 y1714 wb0 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,200,544 </div></td><td class=\"c x174 y1714 w51 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,499,989 </div></td><td class=\"c x2d4 y1714 w77 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,028,511) </div></td><td class=\"c x175 y1714 w6c h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">49,598,244 </div></td></tr><tr><td class=\"c x167 y15cf w1bf hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment profit/<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1705 w1c0 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(loss) before income tax</div></td><td class=\"c x2d5 y1715 w51 h11\"><div class=\"t m0 x8a h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">675,780 </div></td><td class=\"c x2d3 y1715 w55 h11\"><div class=\"t m0 x8a h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,105,922 </div></td><td class=\"c x234 y1715 wb0 h11\"><div class=\"t m0 x8a h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,549,044 </div></td><td class=\"c x174 y1715 w51 h11\"><div class=\"t m0 x76 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(190,796) </div></td><td class=\"c x2d4 y1715 w77 h11\"><div class=\"t m0 x7b h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,111,296) </div></td><td class=\"c x175 y1715 w6c h11\"><div class=\"t m0 x78 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,028,654 </div></td></tr><tr><td class=\"c x16e y1716 w62 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment assets </div></td><td class=\"c x2d5 y1716 w51 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">62,251,071 </div></td><td class=\"c x2d3 y1716 w55 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">278,557,068 </div></td><td class=\"c x234 y1716 wb0 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">271,311,696 </div></td><td class=\"c x174 y1716 w51 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">103,458,445 </div></td><td class=\"c x2d4 y1716 w77 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">654,326,409 </div></td><td class=\"c x175 y1716 w6c h7\"><div class=\"t m0 x32 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,369,904,689 </div></td></tr><tr><td class=\"c x16e y1717 w62 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment liabilities </div></td><td class=\"c x2d5 y1717 w51 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,860,868 </div></td><td class=\"c x2d3 y1717 w55 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">198,745,632 </div></td><td class=\"c x234 y1717 wb0 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">174,321,513 </div></td><td class=\"c x174 y1717 w51 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">410,893 </div></td><td class=\"c x2d4 y1717 w77 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">826,661,619 </div></td><td class=\"c x175 y1717 w6c h7\"><div class=\"t m0 x32 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,216,000,525 </div></td></tr></table> <span class=\"_ _3\"> </span>FIMBank Group Annual Report &amp; Financial Statements 2025<span class=\"_ _6b\"> </span>Group (<span class=\"ff4\">continued<span class=\"_ _1\"></span>)</span><table class=\"s w1c4 h127\" id=\"_f45ce506-b807-4b4f-b463-c1a5a8fcd4f4\"><tr><td></td><td class=\"c x2ad y1734 w47 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y1734 w46 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y1735 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y1735 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1736 wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1737 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total assets for reportable segments </div></td><td class=\"c x2ad y1737 w47 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,690,267,032 </div></td><td class=\"c x2ae y1737 w46 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,369,904,689 </div></td></tr><tr><td class=\"c x16e y1738 wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y1738 w47 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">298,423,712 </div></td><td class=\"c x2ae y1738 w46 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,719,567 </div></td></tr><tr><td></td><td class=\"c x2ad y1739 w47 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,988,690,744 </div></td><td class=\"c x2ae y1739 w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,653,624,256 </div></td></tr><tr><td class=\"c x16e y173a wb2 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment assets - held for sale<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y173a w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,726,291 </div></td><td class=\"c x2ae y173a w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y173b wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of other consolidation adjustments on segment financial position<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y173b w47 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(695,109,559) </div></td><td class=\"c x2ae y173b w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(507,464,289) </div></td></tr><tr><td class=\"c x16e y173c wb2 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated assets </div></td><td class=\"c x2ad y173c w47 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,361,307,476 </div></td><td class=\"c x2ae y173c w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,146,159,967 </div></td></tr><tr><td class=\"c x16e y173d wb2 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y173e wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total liabilities for reportable segments </div></td><td class=\"c x2ad y173e w47 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,524,682,548 </div></td><td class=\"c x2ae y173e w46 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,216,000,525 </div></td></tr><tr><td class=\"c x16e y173f wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x2ad y173f w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,059,016 </div></td><td class=\"c x2ae y173f w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,448,688 </div></td></tr><tr><td></td><td class=\"c x2ad y1740 w47 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,613,741,564 </div></td><td class=\"c x2ae y1740 w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,275,449,213 </div></td></tr><tr><td class=\"c x16e y168c wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment liabilities - held for sale<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y168c w47 h6\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,838,974<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y168c w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1741 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of other consolidation adjustments on segment financial position </div></td><td class=\"c x2ad y1741 w47 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(478,199,506) </div></td><td class=\"c x2ae y1741 w46 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(312,937,185) </div></td></tr><tr><td class=\"c x16e y168e wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated liabiliti<span class=\"_ _1\"></span>es </div></td><td class=\"c x2ad y168e w47 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,177,381,032 </div></td><td class=\"c x2ae y168e w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">962,512,028 </div></td></tr></table>Geographical a<span class=\"_ _1\"></span>reas<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>presenting <span class=\"_ _1\"></span>information <span class=\"_ _1\"></span>on the b<span class=\"_ _1\"></span>asis <span class=\"_ _1\"></span>of geographical <span class=\"_ _7\"></span>areas, revenue <span class=\"_ _1\"></span>is b<span class=\"_ _1\"></span>ased on <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>geogra<span class=\"_ _2\"></span>phical <span class=\"_ _1\"></span>location of <span class=\"_ _1\"></span>customers, and <span class=\"_ _1\"></span>assets are<span class=\"_ _6b\"> </span>based on the geographical location of the assets <span class=\"ff3\">\u2013</span> separately disclosing countries which exceed 10% of the total.<span class=\"_ _6b\"> </span>Group<table class=\"s w1c2 h125\" id=\"_7429a60b-4066-4989-a946-63c0f8d55dc8\"><tr><td></td><td class=\"c x2ad y1723 w45 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Consolidated revenue </div></td><td></td></tr><tr><td></td><td class=\"c x2ad y1724 w47 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y1724 w46 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y1725 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y1725 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1726 wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Malta<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y1726 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">688,602 </div></td><td class=\"c x2ae y1726 w46 h6\"><div class=\"t m0 x19 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,147,678 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1727 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">India </div></td><td class=\"c x2ad y1727 w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,742,326 </div></td><td class=\"c x2ae y1727 w46 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,454,505  </div></td></tr><tr><td class=\"c x16e y1728 wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Turkey </div></td><td class=\"c x2ad y1728 w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y1728 w46 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,611,866  </div></td></tr><tr><td class=\"c x16e y1729 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">C\u00f4te d'Ivoire </div></td><td class=\"c x2ad y1729 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y1729 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,493,691 </div></td></tr><tr><td class=\"c x16e y172a wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other countries (individually less than 10%) </div></td><td class=\"c x2ad y172a w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,762,226 </div></td><td class=\"c x2ae y172a w46 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  16,957,524 </div></td></tr><tr><td></td><td class=\"c x2ad y172b w47 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  42,193,154 </div></td><td class=\"c x2ae y172b w46 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  44,665,264 </div></td></tr></table>Group<table class=\"s w1c3 h126\" id=\"_bdd5e58b-d04e-47f7-9186-119efa5e98d7\"><tr><td></td><td class=\"c x2ad y172c w45 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Non-current assets </div></td><td></td></tr><tr><td></td><td class=\"c x2ad y172d w47 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y172d w46 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y172e w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y172e w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y172f wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Malta<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y172f w47 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  49,731,657 </div></td><td class=\"c x2ae y172f w46 h6\"><div class=\"t m0 x1b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,979,865 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1730 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">India </div></td><td class=\"c x2ad y1730 w47 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  211,778 </div></td><td class=\"c x2ae y1730 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 437,925  </div></td></tr><tr><td class=\"c x16e y1731 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">United Kingdom </div></td><td class=\"c x2ad y1731 w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,241,779 </div></td><td class=\"c x2ae y1731 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1732 wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other countries (individually less than 10%) </div></td><td class=\"c x2ad y1732 w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y1732 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,573 </div></td></tr><tr><td></td><td class=\"c x2ad y1733 w47 h7\"><div class=\"t m0 x44 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 51,185,214</span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y1733 w46 h7\"><div class=\"t m0 x1b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">47,409,363 </span><span class=\"ff5\"> </span></div></td></tr></table>\u2018Non<span class=\"ff1\">-</span>current assets\u2019 include \u2018<span class=\"ff1\">P</span>roperty and equipment\u2019, \u2018<span class=\"ff1\">I</span>nvestment property\u2019<span class=\"ff1\"> </span>and \u2018<span class=\"ff1\">Intangible assets</span>\u2019<span class=\"ff1\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "Reconciliations <span class=\"_ _3c\"></span>of <span class=\"_ _3c\"></span>reportable <span class=\"_ _3c\"></span>segment <span class=\"_ _3c\"></span>revenues, <span class=\"_ _3c\"></span>profit <span class=\"_ _7\"></span>or <span class=\"_ _3c\"></span>loss<span class=\"_ _2\"></span><span class=\"lse\">, <span class=\"_ _3c\"></span><span class=\"ls0\">assets <span class=\"_ _3c\"></span>and <span class=\"_ _7\"></span>liabilities<span class=\"_ _6b\"> </span></span></span><span class=\"lse\"><span class=\"ls0\"> </span></span>The finan<span class=\"_ _1\"></span>cial position <span class=\"_ _7\"></span>and financial performance of activities<span class=\"_ _1\"></span> not fa<span class=\"_ _1\"></span>lling <span class=\"_ _1\"></span>within any <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>significant<span class=\"_ _1\"></span> reportable <span class=\"_ _1\"></span>segments are <span class=\"_ _1\"></span>grouped as<span class=\"_ _6b\"> </span> \u2018other\u2019, and th<span class=\"_ _2\"></span><span class=\"ff1\">ese include non-core <span class=\"_ _2\"></span>activities mainly related to <span class=\"_ _2\"></span>the letting o<span class=\"_ _2\"></span>f property to <span class=\"_ _2\"></span>third parties and <span class=\"_ _2\"></span>eq<span class=\"_ _2\"></span>uity investments classified<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>at fair value through profit or loss.<span class=\"_ _6b\"> </span> Group  <table class=\"s w1c1 h124\" id=\"_3f00b28e-1e12-413d-9ebf-21a0cf1f4b9f\"><tr><td></td><td class=\"c x2ad y1718 w47 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y1718 w46 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y1719 w47 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y1719 w46 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y171a wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Revenues<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y171b wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total revenue for reportable segments </div></td><td class=\"c x2ad y171b w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,195,101 </div></td><td class=\"c x2ae y171b w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">49,598,244 </div></td></tr><tr><td class=\"c x16e y171c wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Consolidation adjustments </div></td><td class=\"c x2ad y171c w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,748,988) </div></td><td class=\"c x2ae y171c w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,564,141) </div></td></tr><tr><td class=\"c x16e y171d wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other net revenue for non-reportable segments </div></td><td class=\"c x2ad y171d w47 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,252,959) </div></td><td class=\"c x2ae y171d w46 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(368,839) </div></td></tr><tr><td class=\"c x16e y171e wb2 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated revenue </div></td><td class=\"c x2ad y171e w47 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">42,193,154 </div></td><td class=\"c x2ae y171e w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,665,264 </div></td></tr><tr><td class=\"c x16e y171f wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Profit or loss<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1720 wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total profit for reportable segments </div></td><td class=\"c x2ad y1720 w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,127,725 </div></td><td class=\"c x2ae y1720 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,028,654 </div></td></tr><tr><td class=\"c x16e y1721 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other losses  </div></td><td class=\"c x2ad y1721 w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,904,518) </div></td><td class=\"c x2ae y1721 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,519,550) </div></td></tr><tr><td></td><td class=\"c x2ad y1722 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,223,207 </div></td><td class=\"c x2ae y1722 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,509,104 </div></td></tr><tr><td class=\"c x16e y11ce wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of other consolidation adjustments on segment results </div></td><td class=\"c x2ad y11ce w47 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,022,101) </div></td><td class=\"c x2ae y11ce w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,007,785) </div></td></tr><tr><td class=\"c x16e y11cf wb2 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated profit before tax </div></td><td class=\"c x2ad y11cf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,201,106 </div></td><td class=\"c x2ae y11cf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,501,319 </div></td></tr></table>FIMBank Group Annual Report &amp; Financial Statements 2025<span class=\"_ _6b\"> </span>roup (<span class=\"ff4\">continued<span class=\"_ _1\"></span>)</span><table class=\"s w1c4 h127\" id=\"_f45ce506-b807-4b4f-b463-c1a5a8fcd4f4\"><tr><td></td><td class=\"c x2ad y1734 w47 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y1734 w46 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y1735 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y1735 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1736 wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1737 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total assets for reportable segments </div></td><td class=\"c x2ad y1737 w47 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,690,267,032 </div></td><td class=\"c x2ae y1737 w46 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,369,904,689 </div></td></tr><tr><td class=\"c x16e y1738 wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y1738 w47 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">298,423,712 </div></td><td class=\"c x2ae y1738 w46 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,719,567 </div></td></tr><tr><td></td><td class=\"c x2ad y1739 w47 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,988,690,744 </div></td><td class=\"c x2ae y1739 w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,653,624,256 </div></td></tr><tr><td class=\"c x16e y173a wb2 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment assets - held for sale<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y173a w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,726,291 </div></td><td class=\"c x2ae y173a w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y173b wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of other consolidation adjustments on segment financial position<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y173b w47 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(695,109,559) </div></td><td class=\"c x2ae y173b w46 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(507,464,289) </div></td></tr><tr><td class=\"c x16e y173c wb2 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated assets </div></td><td class=\"c x2ad y173c w47 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,361,307,476 </div></td><td class=\"c x2ae y173c w46 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,146,159,967 </div></td></tr><tr><td class=\"c x16e y173d wb2 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y173e wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total liabilities for reportable segments </div></td><td class=\"c x2ad y173e w47 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,524,682,548 </div></td><td class=\"c x2ae y173e w46 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,216,000,525 </div></td></tr><tr><td class=\"c x16e y173f wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x2ad y173f w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,059,016 </div></td><td class=\"c x2ae y173f w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,448,688 </div></td></tr><tr><td></td><td class=\"c x2ad y1740 w47 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,613,741,564 </div></td><td class=\"c x2ae y1740 w46 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,275,449,213 </div></td></tr><tr><td class=\"c x16e y168c wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reportable segment liabilities - held for sale<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y168c w47 h6\"><div class=\"t m0 x73 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,838,974<span class=\"ff5\"> </span></div></td><td class=\"c x2ae y168c w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1741 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of other consolidation adjustments on segment financial position </div></td><td class=\"c x2ad y1741 w47 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(478,199,506) </div></td><td class=\"c x2ae y1741 w46 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(312,937,185) </div></td></tr><tr><td class=\"c x16e y168e wb2 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Consolidated liabiliti<span class=\"_ _1\"></span>es </div></td><td class=\"c x2ad y168e w47 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,177,381,032 </div></td><td class=\"c x2ae y168e w46 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">962,512,028 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "Geographical a<span class=\"_ _1\"></span>reas<span class=\"_ _6b\"> </span> In <span class=\"_ _1\"></span>presenting <span class=\"_ _1\"></span>information <span class=\"_ _1\"></span>on the b<span class=\"_ _1\"></span>asis <span class=\"_ _1\"></span>of geographical <span class=\"_ _7\"></span>areas, revenue <span class=\"_ _1\"></span>is b<span class=\"_ _1\"></span>ased on <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>geogra<span class=\"_ _2\"></span>phical <span class=\"_ _1\"></span>location of <span class=\"_ _1\"></span>customers, and <span class=\"_ _1\"></span>assets are<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> based on the geographical location of the assets <span class=\"ff3\">\u2013</span> separately disclosing countries which exceed 10% of the total.<span class=\"_ _6b\"> </span> Group <table class=\"s w1c2 h125\" id=\"_7429a60b-4066-4989-a946-63c0f8d55dc8\"><tr><td></td><td class=\"c x2ad y1723 w45 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Consolidated revenue </div></td><td></td></tr><tr><td></td><td class=\"c x2ad y1724 w47 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y1724 w46 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y1725 w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y1725 w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1726 wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Malta<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y1726 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">688,602 </div></td><td class=\"c x2ae y1726 w46 h6\"><div class=\"t m0 x19 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,147,678 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1727 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">India </div></td><td class=\"c x2ad y1727 w47 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,742,326 </div></td><td class=\"c x2ae y1727 w46 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,454,505  </div></td></tr><tr><td class=\"c x16e y1728 wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Turkey </div></td><td class=\"c x2ad y1728 w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y1728 w46 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,611,866  </div></td></tr><tr><td class=\"c x16e y1729 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">C\u00f4te d'Ivoire </div></td><td class=\"c x2ad y1729 w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y1729 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,493,691 </div></td></tr><tr><td class=\"c x16e y172a wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other countries (individually less than 10%) </div></td><td class=\"c x2ad y172a w47 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">25,762,226 </div></td><td class=\"c x2ae y172a w46 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  16,957,524 </div></td></tr><tr><td></td><td class=\"c x2ad y172b w47 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  42,193,154 </div></td><td class=\"c x2ae y172b w46 h6\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  44,665,264 </div></td></tr></table>Group <table class=\"s w1c3 h126\" id=\"_bdd5e58b-d04e-47f7-9186-119efa5e98d7\"><tr><td></td><td class=\"c x2ad y172c w45 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Non-current assets </div></td><td></td></tr><tr><td></td><td class=\"c x2ad y172d w47 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x2ae y172d w46 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2ad y172e w47 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ae y172e w46 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y172f wb2 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Malta<span class=\"ff5\"> </span></div></td><td class=\"c x2ad y172f w47 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  49,731,657 </div></td><td class=\"c x2ae y172f w46 h6\"><div class=\"t m0 x1b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 44,979,865 <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1730 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">India </div></td><td class=\"c x2ad y1730 w47 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  211,778 </div></td><td class=\"c x2ae y1730 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 437,925  </div></td></tr><tr><td class=\"c x16e y1731 wb2 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">United Kingdom </div></td><td class=\"c x2ad y1731 w47 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,241,779 </div></td><td class=\"c x2ae y1731 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1732 wb2 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other countries (individually less than 10%) </div></td><td class=\"c x2ad y1732 w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ae y1732 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,573 </div></td></tr><tr><td></td><td class=\"c x2ad y1733 w47 h7\"><div class=\"t m0 x44 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 51,185,214</span><span class=\"ff5\"> </span></div></td><td class=\"c x2ae y1733 w46 h7\"><div class=\"t m0 x1b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">47,409,363 </span><span class=\"ff5\"> </span></div></td></tr></table>\u2018Non<span class=\"ff1\">-</span>current assets\u2019 include \u2018<span class=\"ff1\">P</span>roperty and equipment\u2019, \u2018<span class=\"ff1\">I</span>nvestment property\u2019<span class=\"ff1\"> </span>and \u2018<span class=\"ff1\">Intangible assets</span>\u2019<span class=\"ff1\">.</span><span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-436": {
   "value": "Net interest income <table class=\"s w1c5 h128\" id=\"_68435b8c-3018-4bfe-a4b5-cf2e82534293\"><tr><td></td><td class=\"c x282 y1742 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1742 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1743 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1743 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1744 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1744 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1745 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1746 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On balances with the Central Bank of Malta </div></td><td class=\"c x282 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482   </div></td><td class=\"c x284 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td><td class=\"c x283 y1746 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  1,636,482 </div></td><td class=\"c x285 y1746 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,554,771  </div></td></tr><tr><td class=\"c x16e y1747 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On treasury bills purchased at a discount </div></td><td class=\"c x282 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x284 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td><td class=\"c x283 y1747 wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,083  </div></td><td class=\"c x285 y1747 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,976,673  </div></td></tr><tr><td class=\"c x16e y1748 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to banks </div></td><td class=\"c x282 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,395,131  </div></td><td class=\"c x284 y1748 wc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,<span class=\"ls2\">585</span>,<span class=\"ls2\">972</span> </div></td><td class=\"c x283 y1748 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,009,612  </div></td><td class=\"c x285 y1748 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,344,929  </div></td></tr><tr><td class=\"c x16e y1749 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to customers </div></td><td class=\"c x282 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 33,525,030  </div></td><td class=\"c x284 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,619,162  </div></td><td class=\"c x283 y1749 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 16,560,300  </div></td><td class=\"c x285 y1749 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,946,325  </div></td></tr><tr><td class=\"c x16e y174a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On loans and advances to subsidiary companies </div></td><td class=\"c x282 y174a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y174a wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x283 y174a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,027,635  </div></td><td class=\"c x285 y174a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,328,266 </div></td></tr><tr><td class=\"c x16e y174b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On trading assets </div></td><td class=\"c x282 y174b wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 30,500,319  </div></td><td class=\"c x284 y174b wc h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">38,599,740 </span></div></td><td class=\"c x283 y174b wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y174b wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,946 </div></td></tr><tr><td class=\"c x16e y174c wa6 h42\"><div class=\"t m0 x4 h2 y42a ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at fair value through  </div><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">other comprehensive income </span></div></td><td class=\"c x282 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x284 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td><td class=\"c x283 y174c wa9 h42\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 511,939  </div></td><td class=\"c x285 y174c wc h42\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">665,587 </div></td></tr><tr><td class=\"c x16e y174d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost </div></td><td class=\"c x282 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x284 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td><td class=\"c x283 y174d wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 797,580  </div></td><td class=\"c x285 y174d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">495,699 </div></td></tr><tr><td class=\"c x167 y174e w1c6 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">On financial investments at amortised cost<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y174f w1c7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">with subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1750 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1750 wa9 h11\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 808,723  </div></td><td class=\"c x285 y1750 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1751 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other interest income </div></td><td class=\"c x282 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">50,193 </div></td><td class=\"c x284 y1751 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">410<span class=\"ls0\">,</span>064<span class=\"ls1\">      <span class=\"ls0\"> </span></span></div></td><td class=\"c x283 y1751 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,008 <span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1751 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1752 wa9 h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\"> 71,420,757 </span></div></td><td class=\"c x284 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">85,907,668 </div></td><td class=\"c x283 y1752 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,371,362 </div></td><td class=\"c x285 y1752 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">54,480,196 </div></td></tr><tr><td class=\"c x16e y1753 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Interest expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1754 wa6 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to institutions<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x284 y1754 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,089,551  </div></td><td class=\"c x283 y1754 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,301,362  </div></td><td class=\"c x285 y1754 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,089,551 </div></td></tr><tr><td class=\"c x16e y1755 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to other banks </div></td><td class=\"c x282 y1755 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,394,332  </div></td><td class=\"c x284 y1755 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,015,060  </div></td><td class=\"c x283 y1755 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 136,292  </div></td><td class=\"c x285 y1755 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,987 </div></td></tr><tr><td class=\"c x16e y1756 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to customers </div></td><td class=\"c x282 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x284 y1756 wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 29,734,073  </div></td><td class=\"c x283 y1756 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 19,042,901  </div></td><td class=\"c x285 y1756 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,734,073 </div></td></tr><tr><td class=\"c x16e y1757 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On debt securities in issue </div></td><td class=\"c x282 y1757 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 693,318  </div></td><td class=\"c x284 y1757 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,106,910  </div></td><td class=\"c x283 y1757 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1757 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1758 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On amounts owed to subsidiary companies </div></td><td class=\"c x282 y1758 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1758 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1758 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,540 </div></td><td class=\"c x285 y1758 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">102,852 </div></td></tr><tr><td class=\"c x16e y1759 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to third parties (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1759 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,852  </div></td><td class=\"c x284 y1759 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1759 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,700  </div></td><td class=\"c x285 y1759 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,778 </div></td></tr><tr><td class=\"c x16e y175a wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On lease liability owed to subsidiary companies (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y175a wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y175a wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175a wa9 h8\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  165,439 </div></td><td class=\"c x285 y175a wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,429 </div></td></tr><tr><td class=\"c x16e y175b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On subordinated liabilities </div></td><td class=\"c x282 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x284 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y175b wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,011,389  </div></td><td class=\"c x285 y175b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y175c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 25,573,154  </div></td><td class=\"c x284 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,062,827 </div></td><td class=\"c x283 y175c wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  21,751,623 </div></td><td class=\"c x285 y175c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">35,797,670 </div></td></tr><tr><td class=\"c x16e y175d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income </div></td><td class=\"c x282 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">45,847,603 </div></td><td class=\"c x284 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">44,844,841 </div></td><td class=\"c x283 y175d wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,619,739 </div></td><td class=\"c x285 y175d wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,682,526 </div></td></tr></table>The <span class=\"_ _9\"> </span>Group\u2019s <span class=\"_ _5\"> </span>i<span class=\"ff1\">nterest <span class=\"_ _5\"> </span>income <span class=\"_ _5\"> </span>recognised <span class=\"_ _9\"> </span>on <span class=\"_ _5\"> </span>credit-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>advances <span class=\"_ _5\"> </span>to <span class=\"_ _5\"> </span>customers <span class=\"_ _5\"> </span>during <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>financial <span class=\"_ _5\"> </span>year <span class=\"_ _9\"> </span>ended <span class=\"_ _5\"> </span>31 </span>December 2025, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span><span class=\"ff3 ls6\">\u2018I</span>nterest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>customers<span class=\"ff3\">\u2019</span>, <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unte<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD219,952<span class=\"ls5\">).</span> The <span class=\"_ _5\"> </span>Banks\u2019s <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>nterest <span class=\"_ _9\"> </span>inco<span class=\"_ _2\"></span>me <span class=\"_ _9\"> </span>rec<span class=\"_ _2\"></span>ognised <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>credit<span class=\"_ _2\"></span><span class=\"ff1\">-impaired <span class=\"_ _5\"> </span>loans <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>a<span class=\"_ _2\"></span>dvances <span class=\"_ _9\"> </span>to<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>c<span class=\"_ _2\"></span>ustomers <span class=\"_ _9\"> </span>d<span class=\"_ _2\"></span>uring <span class=\"_ _9\"> </span>the  finan<span class=\"_ _1\"></span>cial <span class=\"_ _5\"> </span>year <span class=\"_ _5\"> </span>ended  31 </span>December 2025<span class=\"ff3\">, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>entirely <span class=\"_ _2\"></span>included <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>\u2018Interest <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and advance<span class=\"_ _2\"></span>s to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>customers\u2019, <span class=\"_ _2\"></span>amounted to<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>USD171,018 <span class=\"_ _2\"></span>(2024<span class=\"ls4\">: </span>USD26,838<span class=\"ls5\">).</span> Interest <span class=\"_ _4\"></span>income <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>interest <span class=\"_ _4\"></span>expense <span class=\"_ _4\"></span>recognised <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>current <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>years <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>inst<span class=\"_ _2\"></span>ruments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statement<span class=\"_ _2\"></span><span class=\"ff1\">s <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>table <span class=\"_ _8\"></span>above <span class=\"_ _9\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>I<span class=\"_ _2\"></span>ntere<span class=\"_ _1\"></span>st <span class=\"_ _8\"></span>income<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>receivable <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span><span class=\"ff3\">\u2018</span>Interest <span class=\"_ _8\"></span>expense<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>payable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>parent <span class=\"_ _8\"></span>company <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>ther related companies. Refer to Note 45 for further details.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-437": {
   "value": "Net fee<span class=\"_ _2\"></span> and com<span class=\"_ _1\"></span>mission income <table class=\"s w1c5 h129\" id=\"_0c7a4722-3c12-4b60-a121-7301eeba80ce\"><tr><td></td><td class=\"c x282 y175e wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y175e w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y175f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y175f wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y175f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y175f wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1760 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1760 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1760 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1760 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1761 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Fee and commission income<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1762 w1c8 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Business introductions and other services provided<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1763 w1c9 hc7\"><div class=\"t m0 x144 hc y117f ff1 fs0 fc0 sc0 ls0 ws0\">in respect of trading assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1764 wa9 h11\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,649,309<span class=\"ff5\"> </span></div></td><td class=\"c x284 y1764 wb6 h11\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,543,845 </div></td><td class=\"c x283 y1764 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1764 wc h11\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,427 </div></td></tr><tr><td class=\"c x16e y1765 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Issuance and confirmation of letters of credit </div></td><td class=\"c x282 y1765 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,326,932 </div></td><td class=\"c x284 y1765 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,321,119 </div></td><td class=\"c x283 y1765 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,326,932 </div></td><td class=\"c x285 y1765 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,321,1<span class=\"ls2\">19</span> </div></td></tr><tr><td class=\"c x16e y1766 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assignment fees on bills and LCs negotiated   </div></td><td class=\"c x282 y1766 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">701,683 </div></td><td class=\"c x284 y1766 wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">466,702 </div></td><td class=\"c x283 y1766 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">701,683 </div></td><td class=\"c x285 y1766 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">466,702 </div></td></tr><tr><td class=\"c x16e y1767 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Issuance of guarantees to customers   </div></td><td class=\"c x282 y1767 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">716,589 </div></td><td class=\"c x284 y1767 wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">683,542 </div></td><td class=\"c x283 y1767 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">716,589 </div></td><td class=\"c x285 y1767 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">683,542<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1768 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Issuance of guarantees to subsidiary companies </div></td><td class=\"c x282 y1768 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1768 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1768 wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">132<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1768 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">11,52<span class=\"ls0\">7</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1769 w70 h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Rebates and maintenance fees on correspondent banking </div></td><td class=\"c x282 y1769 wa9 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">347,328 </div></td><td class=\"c x284 y1769 wb6 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">247,641 </div></td><td class=\"c x283 y1769 wa9 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">347,328 </div></td><td class=\"c x285 y1769 wc h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">247,641 </div></td></tr><tr><td class=\"c x16e y176a w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment fees and other bank charges </div></td><td class=\"c x282 y176a wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,298 <span class=\"ls1\">   </span> </div></td><td class=\"c x284 y176a wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">339,997 </div></td><td class=\"c x283 y176a wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">343,298 </div></td><td class=\"c x285 y176a wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">339<span class=\"ls0\">,</span>997<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x167 y176b w1ca hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Payment fees and other bank charges charged<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y176c w1cb hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">to subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y176d wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y176d wb6 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y176d wa9 h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">359,926 </div></td><td class=\"c x285 y176d wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">218<span class=\"ls0\">,</span>24<span class=\"ls0\">2</span><span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y176e w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Account opening and other operating fees on cus<span class=\"_ _1\"></span>tomer accounts<span class=\"_ _2\"></span> </div></td><td class=\"c x282 y176e wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">224,724 </div></td><td class=\"c x284 y176e wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">276,378 </div></td><td class=\"c x283 y176e wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">224,724 </div></td><td class=\"c x285 y176e wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">276,378<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y176f w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fees and commissions receivable in respect of real e<span class=\"_ _1\"></span>state lending<span class=\"_ _2\"></span> </div></td><td class=\"c x282 y176f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">224,422 </div></td><td class=\"c x284 y176f wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">183,086 </div></td><td class=\"c x283 y176f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">224,422 </div></td><td class=\"c x285 y176f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">183,086 </div></td></tr><tr><td class=\"c x16e y1770 w70 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Fees and commissions receivable in respect of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">trade finance lending </span></div></td><td class=\"c x282 y1770 wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,288 </div></td><td class=\"c x284 y1770 wb6 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,757 </div></td><td class=\"c x283 y1770 wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,288 </div></td><td class=\"c x285 y1770 wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,757 </div></td></tr><tr><td class=\"c x16e y1771 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative fees on factoring receivables </div></td><td class=\"c x282 y1771 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">32,007 </div></td><td class=\"c x284 y1771 wb6 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">851<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1771 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1771 wc h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">851<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1772 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other fees receivable   </div></td><td class=\"c x282 y1772 wa9 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,950 </div></td><td class=\"c x284 y1772 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1772 wa9 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,950 </div></td><td class=\"c x285 y1772 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y1773 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,598,530 </div></td><td class=\"c x284 y1773 wb6 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,097,918 </div></td><td class=\"c x283 y1773 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,277,272 </div></td><td class=\"c x285 y1773 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,785,269 </div></td></tr><tr><td class=\"c x16e y1774 w70 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Fee and commission expense<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1775 w1cc h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Commissions paid to correspondent factors and insurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1776 w1cd hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">fees in respect of factoring receivabl<span class=\"_ _1\"></span>es<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1777 wa9 h42\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,469,610 </div></td><td class=\"c x284 y1777 wb6 h42\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,251,763 </div></td><td class=\"c x283 y1777 wa9 h42\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">409,854 </div></td><td class=\"c x285 y1777 wc h42\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">467,885<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1778 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Insurance fees in respect of trading assets </div></td><td class=\"c x282 y1778 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">1,269,948 </span></div></td><td class=\"c x284 y1778 wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">813,115<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1778 wa9 h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td><td class=\"c x285 y1778 wc h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">-</span>   <span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x167 y1779 w1ce hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Agent fees and other administrative fees in respe<span class=\"_ _1\"></span>ct<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y177a w1cf hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">of trading assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y177b wa9 h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,109 </div></td><td class=\"c x284 y177b wb6 h11\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,414,611 </div></td><td class=\"c x283 y177b wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y177b wc h11\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,250 </div></td></tr><tr><td class=\"c x16e y177c w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Insurance fees in respect of trade finance lending   </div></td><td class=\"c x282 y177c wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">323,395 </div></td><td class=\"c x284 y177c wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">370<span class=\"ls0\">,</span>350<span class=\"ls0\"> </span></div></td><td class=\"c x283 y177c wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">323,395 </div></td><td class=\"c x285 y177c wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">370,350<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y177d w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Bank charges </div></td><td class=\"c x282 y177d wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">199,750 </div></td><td class=\"c x284 y177d wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">220,034 </div></td><td class=\"c x283 y177d wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">180,429 </div></td><td class=\"c x285 y177d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">196,198 </div></td></tr><tr><td class=\"c x16e y177e w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Issuance of guarantees in respect of trade finance lending </div></td><td class=\"c x282 y177e wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y177e wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,445 </div></td><td class=\"c x283 y177e wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y177e wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,445 </div></td></tr><tr><td class=\"c x16e y177f w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other fees payable </div></td><td class=\"c x282 y177f wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">15<span class=\"ls0\">,</span>811<span class=\"ls0\"> </span></div></td><td class=\"c x284 y177f wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">65<span class=\"ls0\">,</span>803<span class=\"ls0\"> </span></div></td><td class=\"c x283 y177f wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">15<span class=\"ls0\">,</span>811<span class=\"ls0\"> </span></div></td><td class=\"c x285 y177f wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">65<span class=\"ls0\">,</span>803<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1780 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,751,623<span class=\"ff1\"> </span></div></td><td class=\"c x284 y1780 wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,195,121<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1780 wa9 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">929,489<span class=\"ff1\"> </span></div></td><td class=\"c x285 y1780 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,163,931<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16e y1781 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net fee and commission income </div></td><td class=\"c x282 y1781 wa9 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">846,907 </div></td><td class=\"c x284 y1781 wb6 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">902,797 </div></td><td class=\"c x283 y1781 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,347,783 </div></td><td class=\"c x285 y1781 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,621,338 </div></td></tr></table>Fee <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommission <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>ncome <span class=\"_ _7\"></span>and expense <span class=\"_ _1\"></span>recognised d<span class=\"_ _1\"></span>uring th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>current and <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>receding <span class=\"_ _7\"></span>financial years in<span class=\"_ _1\"></span> respect <span class=\"_ _7\"></span>of financial <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>nstr<span class=\"_ _2\"></span>uments attributable to E<span class=\"_ _2\"></span>gypt Factors have been p<span class=\"_ _2\"></span>resented within \u2018Profit from <span class=\"_ _2\"></span>discontinued operations\u2019 in t<span class=\"_ _2\"></span>hese financial statemen<span class=\"_ _2\"></span><span class=\"ff1\">ts <span class=\"_ _2\"></span>in view of </span>the Group\u2019s decision to dispose of the s<span class=\"_ _1\"></span>ubsidiary (refer to Note 17).<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Included <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>F<span class=\"ff3\">ee <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>commission <span class=\"_ _2\"></span>income\u2019<span class=\"_ _2\"></span></span> <span class=\"_ _2\"></span>receivable <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _2\"></span><span class=\"ff3\">and <span class=\"_ _4\"></span>\u2018</span>F<span class=\"ff3\">ee <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>commission <span class=\"_ _4\"></span>expense\u2019 <span class=\"_ _2\"></span>payable <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span></span>related parties. Refer to Note 45 for further details. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-439": {
   "value": "Net trading results <table class=\"s w1d0 h12b\" id=\"_101eb1bd-ccde-4e76-bc29-3c31b1ad43c8\"><tr><td></td><td class=\"c x282 y1782 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1782 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1783 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1783 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y1783 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1783 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1784 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1784 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1784 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1784 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1785 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fair value movements on trading assets </div></td><td class=\"c x282 y1785 wa8 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">480,626 </div></td><td class=\"c x284 y1785 wc h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(527,570) </div></td><td class=\"c x283 y1785 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1785 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">41,414 </div></td></tr><tr><td class=\"c x16e y1786 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fair value movements on derivatives held for risk man<span class=\"_ _1\"></span>agement<span class=\"_ _2\"></span> </div></td><td class=\"c x282 y1786 wa8 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,336,130 </div></td><td class=\"c x284 y1786 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,536,989) </div></td><td class=\"c x283 y1786 wa9 h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  11,208,897 </div></td><td class=\"c x285 y1786 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,157,262) </div></td></tr><tr><td class=\"c x16e y1787 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net income from foreign exchange activities </div></td><td class=\"c x282 y1787 wa8 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,328,605) </div></td><td class=\"c x284 y1787 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,864,425 </div></td><td class=\"c x283 y1787 wa9 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,786,137) </div></td><td class=\"c x285 y1787 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,581,365 </div></td></tr><tr><td></td><td class=\"c x282 y1788 wa8 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">488,151 </div></td><td class=\"c x284 y1788 wc h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,200,134) </div></td><td class=\"c x283 y1788 wa9 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 422,760  </div></td><td class=\"c x285 y1788 wc h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(534,483) </div></td></tr></table>\u2018Net income from <span class=\"_ _2\"></span>foreign exchange activities\u2019 recognised <span class=\"_ _2\"></span>during the curr<span class=\"_ _2\"></span>ent and preceding financial <span class=\"_ _2\"></span>years relating to <span class=\"_ _2\"></span>Egypt Fa<span class=\"_ _2\"></span><span class=\"ff1\">ctors <span class=\"_ _2\"></span>has </span>been presented within \u2018Profit from Discontinued Operations\u2019 in these financial statements in view of the Group\u2019s decision<span class=\"_ _2\"></span><span class=\"ff1\"> to dispose of </span>the subsidiary. \u2018<span class=\"ff1\">Fair <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>mo<span class=\"_ _2\"></span>vements <span class=\"_ _4\"></span>on <span class=\"_ _8\"></span>derivatives <span class=\"_ _8\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>risk <span class=\"_ _8\"></span>management<span class=\"_ _2\"></span></span>\u2019 <span class=\"_ _4\"></span>include<span class=\"ff1\"> <span class=\"_ _8\"></span>movements <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>USD1,080 <span class=\"_ _4\"></span>(2024:<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>Nil<span class=\"ls5\">) <span class=\"_ _8\"></span></span>relating <span class=\"_ _4\"></span>to </span>derivatives with subsidiary companies of the Bank. See Note 45 for transactions with other related parties. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "Dividend income <table class=\"s w18c h12d\" id=\"_0294b632-a896-43e0-ba99-6f743ce04e95\"><tr><td></td><td class=\"c x283 y178f w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x283 y1790 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1790 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y1791 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1791 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y12e0 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Dividend income from subsidiary companies </div></td><td class=\"c x283 y12e0 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 840,796  </div></td><td class=\"c x285 y12e0 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,000,000 </div></td></tr><tr><td></td><td class=\"c x283 y12e1 wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">840,796  </span></div></td><td class=\"c x285 y12e1 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,000,000 </div></td></tr></table>Dividends <span class=\"_ _3d\"> </span> No dividends <span class=\"_ _2\"></span>were <span class=\"_ _2\"></span>declared or<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>aid in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>years e<span class=\"_ _2\"></span>nded 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span><span class=\"ls2\">2024<span class=\"lsa\">. </span></span>As<span class=\"_ _2\"></span> none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> reserves are<span class=\"_ _1\"></span> available for <span class=\"_ _1\"></span>distribution, the Board of <span class=\"_ _1\"></span>Directors will not <span class=\"ls9\">be</span> <span class=\"_ _1\"></span>recommending the<span class=\"_ _1\"></span> payment of a <span class=\"_ _1\"></span>dividend <span class=\"_ _1\"></span>for the financial <span class=\"_ _1\"></span>year<span class=\"_ _6b\"> </span> ended 31 December <span class=\"ls2\">2025</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-438": {
   "value": "<div class=\"c w2 h0 gs1b\"><div class=\"t m0 x6 h2 ydea ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 ydeb ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xf hb y8d8 ff8 fs2 fc3 sc0 ls0 ws0\"> <span class=\"_ _45\"> </span><span class=\"ff1\">Other operating income </span></div><div class=\"t m0 x6 h2 y919 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs1c\"><table class=\"s w1d1 h12e\" id=\"_661e3f55-b363-47a0-a17a-18b4255d1f99\"><tr><td></td><td class=\"c x282 y1792 wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1792 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1793 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1793 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1793 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1793 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1794 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1794 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1794 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1794 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1795 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Rental income from leased property (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1795 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,099,756  </div></td><td class=\"c x284 y1795 wb6 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,056,126 </div></td><td class=\"c x283 y1795 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1795 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1796 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Income receivable from subsidiary companies </div></td><td class=\"c x282 y1796 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1796 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1796 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,211,588  </div></td><td class=\"c x285 y1796 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">175,000 </div></td></tr><tr><td class=\"c x16e y1797 wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other income </div></td><td class=\"c x282 y1797 wa9 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,809  </div></td><td class=\"c x284 y1797 wb6 h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">24</span>,<span class=\"ls2\">635</span>  </div></td><td class=\"c x283 y1797 wa9 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,809  </div></td><td class=\"c x285 y1797 wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,273 </div></td></tr><tr><td></td><td class=\"c x282 y1798 wa9 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,105,565  </div></td><td class=\"c x284 y1798 wb6 h6\"><div class=\"t m0 x44 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5 ls2\">1,08<span class=\"ls0\">0,</span>761<span class=\"ls0\">  </span></span></div></td><td class=\"c x283 y1798 wa9 h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">1,217,397  </span></div></td><td class=\"c x285 y1798 wc h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">194,273 </div></td></tr></table></div><div class=\"c w2 h0 gs1b\"><div class=\"t m0 x6 h2 yb20 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 ydef ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 ydf0 ff1 fs0 fc0 sc0 ls0 ws0\">Income from subsi<span class=\"_ _1\"></span>diary companies relates to amounts recei<span class=\"_ _1\"></span>ved by the Bank duri<span class=\"_ _1\"></span>ng the financial years end<span class=\"_ _1\"></span>ed 31 December 2025 and 31 </div><div class=\"t m0 x6 h2 ydf1 ff1 fs0 fc0 sc0 ls0 ws0\">December 2024 for the provision of IT hosting service<span class=\"_ _1\"></span>s to subsidiary companies.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "Other operating income <table class=\"s w1d1 h12e\" id=\"_661e3f55-b363-47a0-a17a-18b4255d1f99\"><tr><td></td><td class=\"c x282 y1792 wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1792 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1793 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1793 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1793 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1793 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1794 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1794 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1794 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1794 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1795 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Rental income from leased property (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1795 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,099,756  </div></td><td class=\"c x284 y1795 wb6 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,056,126 </div></td><td class=\"c x283 y1795 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1795 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1796 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Income receivable from subsidiary companies </div></td><td class=\"c x282 y1796 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1796 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1796 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,211,588  </div></td><td class=\"c x285 y1796 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">175,000 </div></td></tr><tr><td class=\"c x16e y1797 wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other income </div></td><td class=\"c x282 y1797 wa9 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,809  </div></td><td class=\"c x284 y1797 wb6 h8\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">24</span>,<span class=\"ls2\">635</span>  </div></td><td class=\"c x283 y1797 wa9 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,809  </div></td><td class=\"c x285 y1797 wc h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,273 </div></td></tr><tr><td></td><td class=\"c x282 y1798 wa9 h6\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,105,565  </div></td><td class=\"c x284 y1798 wb6 h6\"><div class=\"t m0 x44 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5 ls2\">1,08<span class=\"ls0\">0,</span>761<span class=\"ls0\">  </span></span></div></td><td class=\"c x283 y1798 wa9 h6\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">1,217,397  </span></div></td><td class=\"c x285 y1798 wc h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">194,273 </div></td></tr></table>Income from subsi<span class=\"_ _1\"></span>diary companies relates to amounts recei<span class=\"_ _1\"></span>ved by the Bank duri<span class=\"_ _1\"></span>ng the financial years end<span class=\"_ _1\"></span>ed 31 December 2025 and 31 December 2024 for the provision of IT hosting service<span class=\"_ _1\"></span>s to subsidiary companies.<span class=\"_ _6b\"> </span>Other operating expenses <table class=\"s w18c h12f\" id=\"_a9946ab7-49dd-4b8c-b63d-2c79f448a7ea\"><tr><td></td><td class=\"c x282 y1799 wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1799 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y179a wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y179a wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y179b wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y179b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y179c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property maintenance expenses </div></td><td class=\"c x282 y179c wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 262,054  </div></td><td class=\"c x284 y179c wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179c wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y179c wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179d wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss on disposals of fixed assets </div></td><td class=\"c x282 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,020  </div></td><td class=\"c x284 y179d wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 26,461  </div></td><td class=\"c x285 y179d wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other operating expenses relating to subsidiary companies </div></td><td class=\"c x282 y179e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x284 y179e wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179e wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 188,380  </div></td><td class=\"c x285 y179e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">297,074 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y179f wb6 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">214,841 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y179f wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-440": {
   "value": "Other operating expenses <table class=\"s w18c h12f\" id=\"_a9946ab7-49dd-4b8c-b63d-2c79f448a7ea\"><tr><td></td><td class=\"c x282 y1799 wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1799 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y179a wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y179a wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y179b wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y179b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y179c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property maintenance expenses </div></td><td class=\"c x282 y179c wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 262,054  </div></td><td class=\"c x284 y179c wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179c wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y179c wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179d wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss on disposals of fixed assets </div></td><td class=\"c x282 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,020  </div></td><td class=\"c x284 y179d wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 26,461  </div></td><td class=\"c x285 y179d wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other operating expenses relating to subsidiary companies </div></td><td class=\"c x282 y179e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x284 y179e wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179e wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 188,380  </div></td><td class=\"c x285 y179e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">297,074 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y179f wb6 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">214,841 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y179f wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "Other operating expenses<table class=\"s w18c h12f\" id=\"_a9946ab7-49dd-4b8c-b63d-2c79f448a7ea\"><tr><td></td><td class=\"c x282 y1799 wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1799 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y179a wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y179a wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y179b wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y179b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y179c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property maintenance expenses </div></td><td class=\"c x282 y179c wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 262,054  </div></td><td class=\"c x284 y179c wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179c wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y179c wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179d wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss on disposals of fixed assets </div></td><td class=\"c x282 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,020  </div></td><td class=\"c x284 y179d wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 26,461  </div></td><td class=\"c x285 y179d wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other operating expenses relating to subsidiary companies </div></td><td class=\"c x282 y179e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x284 y179e wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179e wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 188,380  </div></td><td class=\"c x285 y179e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">297,074 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y179f wb6 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">214,841 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y179f wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Administrative expenses<span class=\"_ _6b\"> </span>Administrative expenses for the year<span class=\"_ _6b\"> </span>Administrative expenses incurred during the year are<span class=\"_ _1\"></span> analysed as follows:<table class=\"s w1d1 h130\" id=\"_5e05ae1e-df9c-4081-8b8e-8f30685f650e\"><tr><td></td><td class=\"c x282 y17a0 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17a0 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17a1 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y17a1 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17a1 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17a1 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17a2 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17a2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17a2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17a2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17a3 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Personnel expenses (Note 15.2) </div></td><td class=\"c x282 y17a3 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,842,891  </div></td><td class=\"c x284 y17a3 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17a3 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,970,789  </div></td><td class=\"c x285 y17a3 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr><tr><td class=\"c x16e y17a4 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Professional fees </div></td><td class=\"c x282 y17a4 wa8 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">4,244</span>,<span class=\"ls2\">734</span>  </div></td><td class=\"c x284 y17a4 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,880,984 </div></td><td class=\"c x283 y17a4 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,317,417  </div></td><td class=\"c x285 y17a4 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,809,808 </div></td></tr><tr><td class=\"c x16e y17a5 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">IT software and hardware maintenance </div></td><td class=\"c x282 y17a5 wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,510,009  </div></td><td class=\"c x284 y17a5 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,106,360 </div></td><td class=\"c x283 y17a5 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,482,282  </div></td><td class=\"c x285 y17a5 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,286,044 </div></td></tr><tr><td class=\"c x16e y17a6 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Regulatory fees </div></td><td class=\"c x282 y17a6 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 118,357  </div></td><td class=\"c x284 y17a6 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,034 </div></td><td class=\"c x283 y17a6 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 117,338  </div></td><td class=\"c x285 y17a6 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">292,053 </div></td></tr><tr><td class=\"c x16e y17a7 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Telecommunication costs </div></td><td class=\"c x282 y17a7 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,891  </div></td><td class=\"c x284 y17a7 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">477,310 </div></td><td class=\"c x283 y17a7 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 324,916  </div></td><td class=\"c x285 y17a7 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">372,971 </div></td></tr><tr><td class=\"c x16e y17a8 wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Insurance </div></td><td class=\"c x282 y17a8 wa8 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 468,395  </div></td><td class=\"c x284 y17a8 wc h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">490,915 </div></td><td class=\"c x283 y17a8 wa9 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 312,022  </div></td><td class=\"c x285 y17a8 wc h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">329,902 </div></td></tr><tr><td class=\"c x16e y17a9 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property and equipment maintenance </div></td><td class=\"c x282 y17a9 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 706,362  </div></td><td class=\"c x284 y17a9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">695,215<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17a9 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,911  </div></td><td class=\"c x285 y17a9 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,152 </div></td></tr><tr><td class=\"c x16e y17aa wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subscriptions to service providers </div></td><td class=\"c x282 y17aa wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,696  </div></td><td class=\"c x284 y17aa wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">443,818 </div></td><td class=\"c x283 y17aa wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 273,384  </div></td><td class=\"c x285 y17aa wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">306,568 </div></td></tr><tr><td class=\"c x16e y17ab wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing and advertising expenses </div></td><td class=\"c x282 y17ab wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 228,681  </div></td><td class=\"c x284 y17ab wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">340,830 </div></td><td class=\"c x283 y17ab wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 119,595  </div></td><td class=\"c x285 y17ab wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">220,199 </div></td></tr><tr><td class=\"c x16e y17ac wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recruitment and training </div></td><td class=\"c x282 y17ac wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 117,587  </div></td><td class=\"c x284 y17ac wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">176,984 </div></td><td class=\"c x283 y17ac wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65,377  </div></td><td class=\"c x285 y17ac wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,261 </div></td></tr><tr><td class=\"c x16e y17ad wa6 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases and  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">leases of low-value assets (Note <span class=\"ls2\">30</span>)</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y17ad wa8 h11\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,446 </div></td><td class=\"c x284 y17ad wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">356,766 </div></td><td class=\"c x283 y17ad wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,666 </div></td><td class=\"c x285 y17ad wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,192 </div></td></tr><tr><td class=\"c x16e y17ae wa6 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases and </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">leases of low-value assets <span class=\"ff3\">\u2013</span> subsidiary companies (Note <span class=\"ls2\">30</span>)</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y17ae wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y17ae wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y17ae wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,063 </div></td><td class=\"c x285 y17ae wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,386 </div></td></tr><tr><td class=\"c x16e y17af wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to services provided by subsidiary companies </div></td><td class=\"c x282 y17af wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y17af wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y17af wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">715,011 </div></td><td class=\"c x285 y17af wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">790,812 </div></td></tr><tr><td class=\"c x16e y17b0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Office and mailing expenses </div></td><td class=\"c x282 y17b0 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 140,418  </div></td><td class=\"c x284 y17b0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">139,653 </div></td><td class=\"c x283 y17b0 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">66,831 </div></td><td class=\"c x285 y17b0 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">68,040 </div></td></tr><tr><td class=\"c x16e y17b1 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Travel expenses </div></td><td class=\"c x282 y17b1 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 264,240  </div></td><td class=\"c x284 y17b1 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,357 </div></td><td class=\"c x283 y17b1 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,792 </div></td><td class=\"c x285 y17b1 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,465 </div></td></tr><tr><td class=\"c x16e y17b2 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Motor vehicle expenses </div></td><td class=\"c x282 y17b2 wa8 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,736  </div></td><td class=\"c x284 y17b2 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">14,179<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b2 wa9 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">754<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b2 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,075 </div></td></tr><tr><td class=\"c x16e y17b3 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Entertainment </div></td><td class=\"c x282 y17b3 wa8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,108  </div></td><td class=\"c x284 y17b3 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,609 </div></td><td class=\"c x283 y17b3 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,088 </div></td><td class=\"c x285 y17b3 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,842 </div></td></tr><tr><td class=\"c x16e y17b4 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other administrative expenses </div></td><td class=\"c x282 y17b4 wa8 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">206</span>,<span class=\"ls2\">431</span>  </div></td><td class=\"c x284 y17b4 wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">111<span class=\"ls0\">,</span>207<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b4 wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">108<span class=\"ls0\">,</span>759<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b4 wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">137<span class=\"ls0\">,</span>706<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b5 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">36,011,982 </div></td><td class=\"c x284 y17b5 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,410,001 </div></td><td class=\"c x283 y17b5 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,059,995 </div></td><td class=\"c x285 y17b5 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,010,359 </div></td></tr></table>\u2018Administrative <span class=\"_ _7\"></span>expenses\u2019 <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>uring <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>current <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>preceding <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>yea<span class=\"_ _2\"></span>rs <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Egypt <span class=\"_ _7\"></span>Factors h<span class=\"_ _1\"></span>ave <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>en<span class=\"ff1\"> presented<span class=\"_ _6b\"> </span></span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>subsidiary<span class=\"_ _6b\"> </span></span>(refer to Note 17). See Note 45 for transactions with other related parties.<span class=\"_ _6b\"> </span>Included <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>\u2018<span class=\"ff1\">Professional <span class=\"_ _9\"></span>fees</span>\u2019 <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>llowing <span class=\"_ _8\"></span>fees <span class=\"_ _9\"></span>charged <span class=\"_ _8\"></span>b<span class=\"_ _2\"></span>y <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>Bank <span class=\"_ _8\"></span>S<span class=\"_ _2\"></span>tatutory <span class=\"_ _8\"></span>Auditors <span class=\"_ _9\"> </span>in <span class=\"_ _8\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>services<span class=\"_ _6b\"> </span>provided during the financial years ended 31 December 2025 and 31 December 2024:<span class=\"_ _6b\"> </span>Group<table class=\"s w1d8 he2\" id=\"_72e5002b-82f8-435f-9e71-85085849bec4\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y17c2 w1d3 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y17c2 w1d4 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y17c2 w163 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c3 wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y1440 w1d5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y1440 w1d6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y1440 w1d7 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dc y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x299 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x1c8 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x29a y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2ad y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x298 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dd y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c6 wba h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3<span class=\"ls2\">52</span>,<span class=\"ls2\">902</span>  </div></td><td class=\"c x2dc y17c6 wbb h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">460,305 </div></td><td class=\"c x299 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">123</span>,<span class=\"ls2\">504</span>  </div></td><td class=\"c x1c8 y17c6 wbb h6\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x298 y17c6 wbb h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c6 w1e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr><tr><td class=\"c x167 y17c7 w1d9 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of subsidiary<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1709 w1da hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">companies</div></td><td class=\"c x2d8 y17c8 w1e h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 517,930  </div></td><td class=\"c x2dc y17c8 wbb h11\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">526,031</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y17c8 w1e h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,541  </div></td><td class=\"c x1c8 y17c8 wbb h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,685 </div></td><td class=\"c x29a y17c8 w1e h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,061 </div></td><td class=\"c x2ad y17c8 w1e h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,916 </div></td><td class=\"c x298 y17c8 wbb h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2dd y17c8 w1e h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Bank<table class=\"s w1d2 hfe\" id=\"_2338c59d-2a7e-4394-a0a3-017b8af68fac\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y15cf w1d3 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y15cf w1d4 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y15cf w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17be wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y15d1 w1d5 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y15d1 w1d6 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y15d1 w1d7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dc y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x299 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x1c8 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x29a y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2ad y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x298 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dd y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c1 wba h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">339<span class=\"ls0\">,</span>978<span class=\"ls0\"> </span></div></td><td class=\"c x2dc y17c1 wbb h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">447,434 </div></td><td class=\"c x299 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">123<span class=\"ls0\">,</span>504<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y17c1 wbb h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y17c1 wbb h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c1 w1e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr></table>The fees charged by the auditor of the parent at Group level<span class=\"_ _1\"></span> also comprise the fees charged by the auditor of the parent at B<span class=\"_ _2\"></span>ank level.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>addition, <span class=\"_ _7\"></span>fees amounting <span class=\"_ _7\"></span>to USD<span class=\"ls2\">208</span>,4<span class=\"ls2\">74</span> (2024: <span class=\"_ _7\"></span>USD430,357) <span class=\"ff3\">ha<span class=\"_ _1\"></span>ve b<span class=\"_ _1\"></span>een <span class=\"_ _7\"></span>charg<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>Bank by <span class=\"_ _1\"></span>connected <span class=\"_ _7\"></span>undertakings of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s<span class=\"_ _6b\"> </span></span>auditor, in respect of regulatory advisory services and compli<span class=\"_ _1\"></span>ance services.<span class=\"_ _6b\"> </span>All fees are inclusive of indirect taxes.<span class=\"_ _6b\"> </span>Personnel expenses incurred during the year<table class=\"s w1d1 h131\" id=\"_146c1ecd-1b29-41f3-9ece-b7a0183fb3c6\"><tr><td></td><td class=\"c x282 y17b6 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17b6 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17b7 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b7 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b8 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17b8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17b9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Directors\u2019 emoluments<span class=\"ff1\"> </span></div></td><td class=\"c x282 y17b9 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x284 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td><td class=\"c x283 y17b9 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x285 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td></tr><tr><td class=\"c x16e y17ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Staff costs: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17bb wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- wages, salaries and allowances </div></td><td class=\"c x282 y17bb wa8 h8\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,292,998 </div></td><td class=\"c x284 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,182,257 </div></td><td class=\"c x283 y17bb wa9 h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,083,264 </div></td><td class=\"c x285 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,161,546 </div></td></tr><tr><td class=\"c x16e y14f0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- defined contribution costs </div></td><td class=\"c x282 y14f0 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,110,861 </div></td><td class=\"c x284 y14f0 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,160,068 </div></td><td class=\"c x283 y14f0 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">464,453 </div></td><td class=\"c x285 y14f0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">452,356 </div></td></tr><tr><td class=\"c x16e y17bc wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- other staff benefits </div></td><td class=\"c x282 y17bc wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,382 </div></td><td class=\"c x284 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,638 </div></td><td class=\"c x283 y17bc wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,422 </div></td><td class=\"c x285 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,164 </div></td></tr><tr><td></td><td class=\"c x282 y17bd wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,842,891 </div></td><td class=\"c x284 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17bd wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,970,789 </div></td><td class=\"c x285 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr></table>Personnel <span class=\"_ _4\"></span>expenses <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>current <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>years <span class=\"_ _8\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>presen<span class=\"_ _4\"></span>ted<span class=\"_ _6b\"> </span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff1 lsf\">su<span class=\"_ _2\"></span><span class=\"ls0\">bsidiary<span class=\"_ _6b\"> </span></span></span>(refer to Note 17). Defined contributi<span class=\"_ _1\"></span>on benefits<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>Bank <span class=\"_ _7\"></span>also <span class=\"_ _1\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>employee <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>no <span class=\"_ _7\"></span>commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>payment <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntributions.<span class=\"_ _6b\"> </span>Average number of employees<span class=\"_ _6b\"> </span>The average number of persons employed during the year was as follows: <span class=\"_ _18\"> </span><table class=\"s w1db h132\" id=\"_3ffe9ccf-aa29-48a2-aa59-f7d58b5cfd8a\"><tr><td></td><td class=\"c x282 y17c9 wb5 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17c9 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17ca wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17ca wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17ca wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17ca wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17cb wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x284 y17cb wb6 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x283 y17cb wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x285 y17cb wc h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td></tr><tr><td></td><td class=\"c x282 y17cc wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x284 y17cc wb6 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x283 y17cc wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x285 y17cc wc h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td></tr><tr><td class=\"c x16e y17cd wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Executive and senior managerial </div></td><td class=\"c x282 y17cd wa9 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">42</span> </div></td><td class=\"c x284 y17cd wb6 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">42</span> </div></td><td class=\"c x283 y17cd wa9 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23 </div></td><td class=\"c x285 y17cd wc h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">22<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y17ce wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other managerial, supervisory and clerical </div></td><td class=\"c x282 y17ce wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">26<span class=\"ls0\">7</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17ce wb6 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">268<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17ce wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y17ce wc h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">140<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y17cf wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other staff </div></td><td class=\"c x282 y17cf wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x284 y17cf wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x283 y17cf wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y17cf wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y17d0 wa9 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">315<span class=\"ls0\"> </span></div></td><td class=\"c x284 y17d0 wb6 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">317<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17d0 wa9 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17d0 wc h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">162<span class=\"ls0\"> </span></div></td></tr></table>Executive share option schemes<span class=\"_ _6b\"> </span>FIMBank<span class=\"_ _6b\"> </span>During the financial years <span class=\"ls2\">202</span>5 and 2024 the Bank did not operate an Employee Share Award Scheme.<span class=\"_ _6b\"> </span>India Factoring<span class=\"_ _6b\"> </span>During 2025, India <span class=\"_ _2\"></span>Factoring cancelled its Employee <span class=\"_ _2\"></span>Stock Option Plan <span class=\"_ _2\"></span>(\u201cESOP\u201d)<span class=\"ff1\"> <span class=\"_ _2\"></span>scheme, under whi<span class=\"_ _2\"></span>ch it had granted 2,844,<span class=\"_ _2\"></span>000 options<span class=\"_ _6b\"> </span></span>to <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>eligible <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their <span class=\"_ _4\"></span>service <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>eligibility <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>riteri<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>ESOP <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>India<span class=\"_ _6b\"> </span>Factoring Employee Welfare Trust, a shareholder of Indi<span class=\"_ _1\"></span>a Factoring. The <span class=\"_ _2\"></span>entity\u2019s <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Directors <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>approved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cancellation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ESOP <span class=\"_ _4\"></span>scheme <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>2023. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>had <span class=\"_ _4\"></span>filed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>applica<span class=\"_ _2\"></span><span class=\"ff1\">tion <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span>the National <span class=\"_ _1\"></span>Company Law Tribunal <span class=\"_ _1\"></span>for permission to <span class=\"_ _1\"></span>cancel the shares h<span class=\"_ _1\"></span>eld by India <span class=\"_ _1\"></span>Factoring Employee Welfare <span class=\"_ _1\"></span>Trust under th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>ESOP<span class=\"_ _6b\"> </span>scheme. At 31 December 2024, the company h<span class=\"_ _1\"></span>ad 2,152,800 outstanding share options, at an exercise price of INR10/option. During th<span class=\"_ _1\"></span>e financial <span class=\"_ _1\"></span>year ended <span class=\"_ _1\"></span>31 Decemb<span class=\"_ _1\"></span>er 2025, <span class=\"_ _1\"></span>the redu<span class=\"_ _1\"></span>ction in sh<span class=\"_ _1\"></span>are capital <span class=\"_ _1\"></span>held by <span class=\"_ _1\"></span>India <span class=\"_ _1\"></span>Factoring Employee <span class=\"_ _1\"></span>Welfare Trust under<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>ESOP sche<span class=\"_ _1\"></span>me <span class=\"_ _7\"></span>was approved <span class=\"_ _7\"></span>by th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>National <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>Law Trib<span class=\"_ _1\"></span>unal <span class=\"_ _7\"></span>and re<span class=\"_ _1\"></span>corded <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>the Min<span class=\"_ _1\"></span>istry of <span class=\"_ _7\"></span>Corporate <span class=\"_ _1\"></span>Affairs. <span class=\"_ _7\"></span>In <span class=\"_ _1\"></span>this respect,<span class=\"_ _6b\"> </span>there are no outstanding share options as at 31 December 2025.<span class=\"_ _6b\"> </span>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>insignificance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>outstanding <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>share <span class=\"_ _9\"></span>options <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>end <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>preceding <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>year, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>disc<span class=\"_ _2\"></span>losure<span class=\"_ _6b\"> </span>requirements emanating from IFRS 2 <span class=\"ff3\">\u2013</span> Share-based payment were not deemed necess<span class=\"_ _1\"></span>ary. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "Other operating expenses<table class=\"s w18c h12f\" id=\"_a9946ab7-49dd-4b8c-b63d-2c79f448a7ea\"><tr><td></td><td class=\"c x282 y1799 wb5 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1799 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y179a wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y179a wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y179b wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y179b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y179b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y179c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property maintenance expenses </div></td><td class=\"c x282 y179c wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 262,054  </div></td><td class=\"c x284 y179c wb6 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179c wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y179c wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179d wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss on disposals of fixed assets </div></td><td class=\"c x282 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,020  </div></td><td class=\"c x284 y179d wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179d wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 26,461  </div></td><td class=\"c x285 y179d wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y179e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other operating expenses relating to subsidiary companies </div></td><td class=\"c x282 y179e wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x284 y179e wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y179e wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 188,380  </div></td><td class=\"c x285 y179e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">297,074 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y179f wb6 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">244<span class=\"ls0\">,</span>392<span class=\"ls0\"> </span></div></td><td class=\"c x283 y179f wa9 h7\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">214,841 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y179f wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Administrative expenses<span class=\"_ _6b\"> </span>Administrative expenses for the year<span class=\"_ _6b\"> </span>Administrative expenses incurred during the year are<span class=\"_ _1\"></span> analysed as follows:<table class=\"s w1d1 h130\" id=\"_5e05ae1e-df9c-4081-8b8e-8f30685f650e\"><tr><td></td><td class=\"c x282 y17a0 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17a0 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17a1 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y17a1 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17a1 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17a1 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17a2 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17a2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17a2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17a2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17a3 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Personnel expenses (Note 15.2) </div></td><td class=\"c x282 y17a3 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,842,891  </div></td><td class=\"c x284 y17a3 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17a3 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,970,789  </div></td><td class=\"c x285 y17a3 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr><tr><td class=\"c x16e y17a4 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Professional fees </div></td><td class=\"c x282 y17a4 wa8 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">4,244</span>,<span class=\"ls2\">734</span>  </div></td><td class=\"c x284 y17a4 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,880,984 </div></td><td class=\"c x283 y17a4 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,317,417  </div></td><td class=\"c x285 y17a4 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,809,808 </div></td></tr><tr><td class=\"c x16e y17a5 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">IT software and hardware maintenance </div></td><td class=\"c x282 y17a5 wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,510,009  </div></td><td class=\"c x284 y17a5 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,106,360 </div></td><td class=\"c x283 y17a5 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,482,282  </div></td><td class=\"c x285 y17a5 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,286,044 </div></td></tr><tr><td class=\"c x16e y17a6 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Regulatory fees </div></td><td class=\"c x282 y17a6 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 118,357  </div></td><td class=\"c x284 y17a6 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,034 </div></td><td class=\"c x283 y17a6 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 117,338  </div></td><td class=\"c x285 y17a6 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">292,053 </div></td></tr><tr><td class=\"c x16e y17a7 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Telecommunication costs </div></td><td class=\"c x282 y17a7 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,891  </div></td><td class=\"c x284 y17a7 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">477,310 </div></td><td class=\"c x283 y17a7 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 324,916  </div></td><td class=\"c x285 y17a7 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">372,971 </div></td></tr><tr><td class=\"c x16e y17a8 wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Insurance </div></td><td class=\"c x282 y17a8 wa8 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 468,395  </div></td><td class=\"c x284 y17a8 wc h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">490,915 </div></td><td class=\"c x283 y17a8 wa9 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 312,022  </div></td><td class=\"c x285 y17a8 wc h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">329,902 </div></td></tr><tr><td class=\"c x16e y17a9 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property and equipment maintenance </div></td><td class=\"c x282 y17a9 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 706,362  </div></td><td class=\"c x284 y17a9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">695,215<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17a9 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,911  </div></td><td class=\"c x285 y17a9 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,152 </div></td></tr><tr><td class=\"c x16e y17aa wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subscriptions to service providers </div></td><td class=\"c x282 y17aa wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,696  </div></td><td class=\"c x284 y17aa wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">443,818 </div></td><td class=\"c x283 y17aa wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 273,384  </div></td><td class=\"c x285 y17aa wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">306,568 </div></td></tr><tr><td class=\"c x16e y17ab wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing and advertising expenses </div></td><td class=\"c x282 y17ab wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 228,681  </div></td><td class=\"c x284 y17ab wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">340,830 </div></td><td class=\"c x283 y17ab wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 119,595  </div></td><td class=\"c x285 y17ab wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">220,199 </div></td></tr><tr><td class=\"c x16e y17ac wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recruitment and training </div></td><td class=\"c x282 y17ac wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 117,587  </div></td><td class=\"c x284 y17ac wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">176,984 </div></td><td class=\"c x283 y17ac wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65,377  </div></td><td class=\"c x285 y17ac wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,261 </div></td></tr><tr><td class=\"c x16e y17ad wa6 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases and  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">leases of low-value assets (Note <span class=\"ls2\">30</span>)</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y17ad wa8 h11\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,446 </div></td><td class=\"c x284 y17ad wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">356,766 </div></td><td class=\"c x283 y17ad wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,666 </div></td><td class=\"c x285 y17ad wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,192 </div></td></tr><tr><td class=\"c x16e y17ae wa6 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases and </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">leases of low-value assets <span class=\"ff3\">\u2013</span> subsidiary companies (Note <span class=\"ls2\">30</span>)</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y17ae wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y17ae wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y17ae wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,063 </div></td><td class=\"c x285 y17ae wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,386 </div></td></tr><tr><td class=\"c x16e y17af wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to services provided by subsidiary companies </div></td><td class=\"c x282 y17af wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y17af wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y17af wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">715,011 </div></td><td class=\"c x285 y17af wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">790,812 </div></td></tr><tr><td class=\"c x16e y17b0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Office and mailing expenses </div></td><td class=\"c x282 y17b0 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 140,418  </div></td><td class=\"c x284 y17b0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">139,653 </div></td><td class=\"c x283 y17b0 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">66,831 </div></td><td class=\"c x285 y17b0 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">68,040 </div></td></tr><tr><td class=\"c x16e y17b1 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Travel expenses </div></td><td class=\"c x282 y17b1 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 264,240  </div></td><td class=\"c x284 y17b1 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,357 </div></td><td class=\"c x283 y17b1 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,792 </div></td><td class=\"c x285 y17b1 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,465 </div></td></tr><tr><td class=\"c x16e y17b2 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Motor vehicle expenses </div></td><td class=\"c x282 y17b2 wa8 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,736  </div></td><td class=\"c x284 y17b2 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">14,179<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b2 wa9 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">754<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b2 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,075 </div></td></tr><tr><td class=\"c x16e y17b3 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Entertainment </div></td><td class=\"c x282 y17b3 wa8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,108  </div></td><td class=\"c x284 y17b3 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,609 </div></td><td class=\"c x283 y17b3 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,088 </div></td><td class=\"c x285 y17b3 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,842 </div></td></tr><tr><td class=\"c x16e y17b4 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other administrative expenses </div></td><td class=\"c x282 y17b4 wa8 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">206</span>,<span class=\"ls2\">431</span>  </div></td><td class=\"c x284 y17b4 wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">111<span class=\"ls0\">,</span>207<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b4 wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">108<span class=\"ls0\">,</span>759<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b4 wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">137<span class=\"ls0\">,</span>706<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b5 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">36,011,982 </div></td><td class=\"c x284 y17b5 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,410,001 </div></td><td class=\"c x283 y17b5 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,059,995 </div></td><td class=\"c x285 y17b5 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,010,359 </div></td></tr></table>\u2018Administrative <span class=\"_ _7\"></span>expenses\u2019 <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>uring <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>current <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>preceding <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>yea<span class=\"_ _2\"></span>rs <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Egypt <span class=\"_ _7\"></span>Factors h<span class=\"_ _1\"></span>ave <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>en<span class=\"ff1\"> presented<span class=\"_ _6b\"> </span></span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>subsidiary<span class=\"_ _6b\"> </span></span>(refer to Note 17). See Note 45 for transactions with other related parties.<span class=\"_ _6b\"> </span>Included <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>\u2018<span class=\"ff1\">Professional <span class=\"_ _9\"></span>fees</span>\u2019 <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>llowing <span class=\"_ _8\"></span>fees <span class=\"_ _9\"></span>charged <span class=\"_ _8\"></span>b<span class=\"_ _2\"></span>y <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>Bank <span class=\"_ _8\"></span>S<span class=\"_ _2\"></span>tatutory <span class=\"_ _8\"></span>Auditors <span class=\"_ _9\"> </span>in <span class=\"_ _8\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>services<span class=\"_ _6b\"> </span> provided during the financial years ended 31 December 2025 and 31 December 2024:<span class=\"_ _6b\"> </span> Group <table class=\"s w1d8 he2\" id=\"_72e5002b-82f8-435f-9e71-85085849bec4\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y17c2 w1d3 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y17c2 w1d4 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y17c2 w163 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c3 wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y1440 w1d5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y1440 w1d6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y1440 w1d7 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dc y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x299 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x1c8 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x29a y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2ad y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x298 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dd y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c6 wba h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3<span class=\"ls2\">52</span>,<span class=\"ls2\">902</span>  </div></td><td class=\"c x2dc y17c6 wbb h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">460,305 </div></td><td class=\"c x299 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">123</span>,<span class=\"ls2\">504</span>  </div></td><td class=\"c x1c8 y17c6 wbb h6\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x298 y17c6 wbb h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c6 w1e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr><tr><td class=\"c x167 y17c7 w1d9 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of subsidiary<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1709 w1da hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">companies</div></td><td class=\"c x2d8 y17c8 w1e h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 517,930  </div></td><td class=\"c x2dc y17c8 wbb h11\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">526,031</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y17c8 w1e h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,541  </div></td><td class=\"c x1c8 y17c8 wbb h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,685 </div></td><td class=\"c x29a y17c8 w1e h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,061 </div></td><td class=\"c x2ad y17c8 w1e h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,916 </div></td><td class=\"c x298 y17c8 wbb h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2dd y17c8 w1e h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Bank <table class=\"s w1d2 hfe\" id=\"_2338c59d-2a7e-4394-a0a3-017b8af68fac\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y15cf w1d3 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y15cf w1d4 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y15cf w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17be wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y15d1 w1d5 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y15d1 w1d6 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y15d1 w1d7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dc y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x299 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x1c8 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x29a y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2ad y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x298 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dd y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c1 wba h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">339<span class=\"ls0\">,</span>978<span class=\"ls0\"> </span></div></td><td class=\"c x2dc y17c1 wbb h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">447,434 </div></td><td class=\"c x299 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">123<span class=\"ls0\">,</span>504<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y17c1 wbb h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y17c1 wbb h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c1 w1e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr></table>The fees charged by the auditor of the parent at Group level<span class=\"_ _1\"></span> also comprise the fees charged by the auditor of the parent at B<span class=\"_ _2\"></span>ank level.<span class=\"_ _6b\"> </span> In <span class=\"_ _1\"></span>addition, <span class=\"_ _7\"></span>fees amounting <span class=\"_ _7\"></span>to USD<span class=\"ls2\">208</span>,4<span class=\"ls2\">74</span> (2024: <span class=\"_ _7\"></span>USD430,357) <span class=\"ff3\">ha<span class=\"_ _1\"></span>ve b<span class=\"_ _1\"></span>een <span class=\"_ _7\"></span>charg<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>Bank by <span class=\"_ _1\"></span>connected <span class=\"_ _7\"></span>undertakings of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>auditor, in respect of regulatory advisory services and compli<span class=\"_ _1\"></span>ance services.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> All fees are inclusive of indirect taxes.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-441": {
   "value": "Administrative expenses<span class=\"_ _6b\"> </span>Administrative expenses for the year<span class=\"_ _6b\"> </span>Administrative expenses incurred during the year are<span class=\"_ _1\"></span> analysed as follows:<table class=\"s w1d1 h130\" id=\"_5e05ae1e-df9c-4081-8b8e-8f30685f650e\"><tr><td></td><td class=\"c x282 y17a0 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17a0 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17a1 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y17a1 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17a1 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17a1 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17a2 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17a2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17a2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17a2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17a3 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Personnel expenses (Note 15.2) </div></td><td class=\"c x282 y17a3 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 23,842,891  </div></td><td class=\"c x284 y17a3 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17a3 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 13,970,789  </div></td><td class=\"c x285 y17a3 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr><tr><td class=\"c x16e y17a4 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Professional fees </div></td><td class=\"c x282 y17a4 wa8 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">4,244</span>,<span class=\"ls2\">734</span>  </div></td><td class=\"c x284 y17a4 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,880,984 </div></td><td class=\"c x283 y17a4 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,317,417  </div></td><td class=\"c x285 y17a4 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,809,808 </div></td></tr><tr><td class=\"c x16e y17a5 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">IT software and hardware maintenance </div></td><td class=\"c x282 y17a5 wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,510,009  </div></td><td class=\"c x284 y17a5 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,106,360 </div></td><td class=\"c x283 y17a5 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,482,282  </div></td><td class=\"c x285 y17a5 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,286,044 </div></td></tr><tr><td class=\"c x16e y17a6 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Regulatory fees </div></td><td class=\"c x282 y17a6 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 118,357  </div></td><td class=\"c x284 y17a6 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">293,034 </div></td><td class=\"c x283 y17a6 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 117,338  </div></td><td class=\"c x285 y17a6 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">292,053 </div></td></tr><tr><td class=\"c x16e y17a7 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Telecommunication costs </div></td><td class=\"c x282 y17a7 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 432,891  </div></td><td class=\"c x284 y17a7 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">477,310 </div></td><td class=\"c x283 y17a7 wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 324,916  </div></td><td class=\"c x285 y17a7 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">372,971 </div></td></tr><tr><td class=\"c x16e y17a8 wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Insurance </div></td><td class=\"c x282 y17a8 wa8 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 468,395  </div></td><td class=\"c x284 y17a8 wc h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">490,915 </div></td><td class=\"c x283 y17a8 wa9 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 312,022  </div></td><td class=\"c x285 y17a8 wc h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">329,902 </div></td></tr><tr><td class=\"c x16e y17a9 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property and equipment maintenance </div></td><td class=\"c x282 y17a9 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 706,362  </div></td><td class=\"c x284 y17a9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">695,215<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17a9 wa9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 34,911  </div></td><td class=\"c x285 y17a9 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,152 </div></td></tr><tr><td class=\"c x16e y17aa wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subscriptions to service providers </div></td><td class=\"c x282 y17aa wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 445,696  </div></td><td class=\"c x284 y17aa wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">443,818 </div></td><td class=\"c x283 y17aa wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 273,384  </div></td><td class=\"c x285 y17aa wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">306,568 </div></td></tr><tr><td class=\"c x16e y17ab wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing and advertising expenses </div></td><td class=\"c x282 y17ab wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 228,681  </div></td><td class=\"c x284 y17ab wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">340,830 </div></td><td class=\"c x283 y17ab wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 119,595  </div></td><td class=\"c x285 y17ab wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">220,199 </div></td></tr><tr><td class=\"c x16e y17ac wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Recruitment and training </div></td><td class=\"c x282 y17ac wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 117,587  </div></td><td class=\"c x284 y17ac wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">176,984 </div></td><td class=\"c x283 y17ac wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 65,377  </div></td><td class=\"c x285 y17ac wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,261 </div></td></tr><tr><td class=\"c x16e y17ad wa6 h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases and  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">leases of low-value assets (Note <span class=\"ls2\">30</span>)</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y17ad wa8 h11\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,446 </div></td><td class=\"c x284 y17ad wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">356,766 </div></td><td class=\"c x283 y17ad wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,666 </div></td><td class=\"c x285 y17ad wc h11\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,192 </div></td></tr><tr><td class=\"c x16e y17ae wa6 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases and </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">leases of low-value assets <span class=\"ff3\">\u2013</span> subsidiary companies (Note <span class=\"ls2\">30</span>)</span><span class=\"ls0\"> </span></div></td><td class=\"c x282 y17ae wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y17ae wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y17ae wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,063 </div></td><td class=\"c x285 y17ae wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,386 </div></td></tr><tr><td class=\"c x16e y17af wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to services provided by subsidiary companies </div></td><td class=\"c x282 y17af wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y17af wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y17af wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">715,011 </div></td><td class=\"c x285 y17af wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">790,812 </div></td></tr><tr><td class=\"c x16e y17b0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Office and mailing expenses </div></td><td class=\"c x282 y17b0 wa8 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 140,418  </div></td><td class=\"c x284 y17b0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">139,653 </div></td><td class=\"c x283 y17b0 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">66,831 </div></td><td class=\"c x285 y17b0 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">68,040 </div></td></tr><tr><td class=\"c x16e y17b1 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Travel expenses </div></td><td class=\"c x282 y17b1 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 264,240  </div></td><td class=\"c x284 y17b1 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">126,357 </div></td><td class=\"c x283 y17b1 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,792 </div></td><td class=\"c x285 y17b1 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,465 </div></td></tr><tr><td class=\"c x16e y17b2 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Motor vehicle expenses </div></td><td class=\"c x282 y17b2 wa8 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,736  </div></td><td class=\"c x284 y17b2 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">14,179<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b2 wa9 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">754<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b2 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,075 </div></td></tr><tr><td class=\"c x16e y17b3 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Entertainment </div></td><td class=\"c x282 y17b3 wa8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,108  </div></td><td class=\"c x284 y17b3 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,609 </div></td><td class=\"c x283 y17b3 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,088 </div></td><td class=\"c x285 y17b3 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,842 </div></td></tr><tr><td class=\"c x16e y17b4 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other administrative expenses </div></td><td class=\"c x282 y17b4 wa8 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">206</span>,<span class=\"ls2\">431</span>  </div></td><td class=\"c x284 y17b4 wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">111<span class=\"ls0\">,</span>207<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b4 wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">108<span class=\"ls0\">,</span>759<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b4 wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">137<span class=\"ls0\">,</span>706<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b5 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">36,011,982 </div></td><td class=\"c x284 y17b5 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,410,001 </div></td><td class=\"c x283 y17b5 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,059,995 </div></td><td class=\"c x285 y17b5 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">21,010,359 </div></td></tr></table>\u2018Administrative <span class=\"_ _7\"></span>expenses\u2019 <span class=\"_ _1\"></span>recognised <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>uring <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>current <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>preceding <span class=\"_ _1\"></span>financial <span class=\"_ _7\"></span>yea<span class=\"_ _2\"></span>rs <span class=\"_ _7\"></span>attributable <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>Egypt <span class=\"_ _7\"></span>Factors h<span class=\"_ _1\"></span>ave <span class=\"_ _7\"></span>be<span class=\"_ _2\"></span>en<span class=\"ff1\"> presented<span class=\"_ _6b\"> </span></span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>subsidiary<span class=\"_ _6b\"> </span></span>(refer to Note 17). See Note 45 for transactions with other related parties.<span class=\"_ _6b\"> </span>Included <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>\u2018<span class=\"ff1\">Professional <span class=\"_ _9\"></span>fees</span>\u2019 <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>llowing <span class=\"_ _8\"></span>fees <span class=\"_ _9\"></span>charged <span class=\"_ _8\"></span>b<span class=\"_ _2\"></span>y <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>Bank <span class=\"_ _8\"></span>S<span class=\"_ _2\"></span>tatutory <span class=\"_ _8\"></span>Auditors <span class=\"_ _9\"> </span>in <span class=\"_ _8\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>services<span class=\"_ _6b\"> </span>provided during the financial years ended 31 December 2025 and 31 December 2024:<span class=\"_ _6b\"> </span>Group<table class=\"s w1d8 he2\" id=\"_72e5002b-82f8-435f-9e71-85085849bec4\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y17c2 w1d3 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y17c2 w1d4 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y17c2 w163 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c3 wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y1440 w1d5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y1440 w1d6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y1440 w1d7 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dc y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x299 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x1c8 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x29a y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2ad y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x298 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dd y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c6 wba h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3<span class=\"ls2\">52</span>,<span class=\"ls2\">902</span>  </div></td><td class=\"c x2dc y17c6 wbb h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">460,305 </div></td><td class=\"c x299 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">123</span>,<span class=\"ls2\">504</span>  </div></td><td class=\"c x1c8 y17c6 wbb h6\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x298 y17c6 wbb h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c6 w1e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr><tr><td class=\"c x167 y17c7 w1d9 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of subsidiary<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1709 w1da hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">companies</div></td><td class=\"c x2d8 y17c8 w1e h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 517,930  </div></td><td class=\"c x2dc y17c8 wbb h11\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">526,031</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y17c8 w1e h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,541  </div></td><td class=\"c x1c8 y17c8 wbb h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,685 </div></td><td class=\"c x29a y17c8 w1e h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,061 </div></td><td class=\"c x2ad y17c8 w1e h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,916 </div></td><td class=\"c x298 y17c8 wbb h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2dd y17c8 w1e h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Bank<table class=\"s w1d2 hfe\" id=\"_2338c59d-2a7e-4394-a0a3-017b8af68fac\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y15cf w1d3 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y15cf w1d4 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y15cf w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17be wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y15d1 w1d5 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y15d1 w1d6 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y15d1 w1d7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dc y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x299 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x1c8 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x29a y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2ad y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x298 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dd y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c1 wba h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">339<span class=\"ls0\">,</span>978<span class=\"ls0\"> </span></div></td><td class=\"c x2dc y17c1 wbb h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">447,434 </div></td><td class=\"c x299 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">123<span class=\"ls0\">,</span>504<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y17c1 wbb h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y17c1 wbb h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c1 w1e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr></table>The fees charged by the auditor of the parent at Group level<span class=\"_ _1\"></span> also comprise the fees charged by the auditor of the parent at B<span class=\"_ _2\"></span>ank level.<span class=\"_ _6b\"> </span>In <span class=\"_ _1\"></span>addition, <span class=\"_ _7\"></span>fees amounting <span class=\"_ _7\"></span>to USD<span class=\"ls2\">208</span>,4<span class=\"ls2\">74</span> (2024: <span class=\"_ _7\"></span>USD430,357) <span class=\"ff3\">ha<span class=\"_ _1\"></span>ve b<span class=\"_ _1\"></span>een <span class=\"_ _7\"></span>charg<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>Bank by <span class=\"_ _1\"></span>connected <span class=\"_ _7\"></span>undertakings of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s<span class=\"_ _6b\"> </span></span>auditor, in respect of regulatory advisory services and compli<span class=\"_ _1\"></span>ance services.<span class=\"_ _6b\"> </span>All fees are inclusive of indirect taxes.<span class=\"_ _6b\"> </span>Personnel expenses incurred during the year<table class=\"s w1d1 h131\" id=\"_146c1ecd-1b29-41f3-9ece-b7a0183fb3c6\"><tr><td></td><td class=\"c x282 y17b6 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17b6 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17b7 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b7 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b8 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17b8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17b9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Directors\u2019 emoluments<span class=\"ff1\"> </span></div></td><td class=\"c x282 y17b9 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x284 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td><td class=\"c x283 y17b9 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x285 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td></tr><tr><td class=\"c x16e y17ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Staff costs: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17bb wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- wages, salaries and allowances </div></td><td class=\"c x282 y17bb wa8 h8\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,292,998 </div></td><td class=\"c x284 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,182,257 </div></td><td class=\"c x283 y17bb wa9 h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,083,264 </div></td><td class=\"c x285 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,161,546 </div></td></tr><tr><td class=\"c x16e y14f0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- defined contribution costs </div></td><td class=\"c x282 y14f0 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,110,861 </div></td><td class=\"c x284 y14f0 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,160,068 </div></td><td class=\"c x283 y14f0 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">464,453 </div></td><td class=\"c x285 y14f0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">452,356 </div></td></tr><tr><td class=\"c x16e y17bc wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- other staff benefits </div></td><td class=\"c x282 y17bc wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,382 </div></td><td class=\"c x284 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,638 </div></td><td class=\"c x283 y17bc wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,422 </div></td><td class=\"c x285 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,164 </div></td></tr><tr><td></td><td class=\"c x282 y17bd wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,842,891 </div></td><td class=\"c x284 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17bd wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,970,789 </div></td><td class=\"c x285 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr></table>Personnel <span class=\"_ _4\"></span>expenses <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>current <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>years <span class=\"_ _8\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>presen<span class=\"_ _4\"></span>ted<span class=\"_ _6b\"> </span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff1 lsf\">su<span class=\"_ _2\"></span><span class=\"ls0\">bsidiary<span class=\"_ _6b\"> </span></span></span>(refer to Note 17). Defined contributi<span class=\"_ _1\"></span>on benefits<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>Bank <span class=\"_ _7\"></span>also <span class=\"_ _1\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>employee <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>no <span class=\"_ _7\"></span>commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>payment <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntributions.<span class=\"_ _6b\"> </span>Average number of employees<span class=\"_ _6b\"> </span>The average number of persons employed during the year was as follows: <span class=\"_ _18\"> </span><table class=\"s w1db h132\" id=\"_3ffe9ccf-aa29-48a2-aa59-f7d58b5cfd8a\"><tr><td></td><td class=\"c x282 y17c9 wb5 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17c9 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17ca wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17ca wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17ca wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17ca wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17cb wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x284 y17cb wb6 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x283 y17cb wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x285 y17cb wc h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td></tr><tr><td></td><td class=\"c x282 y17cc wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x284 y17cc wb6 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x283 y17cc wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x285 y17cc wc h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td></tr><tr><td class=\"c x16e y17cd wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Executive and senior managerial </div></td><td class=\"c x282 y17cd wa9 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">42</span> </div></td><td class=\"c x284 y17cd wb6 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">42</span> </div></td><td class=\"c x283 y17cd wa9 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23 </div></td><td class=\"c x285 y17cd wc h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">22<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y17ce wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other managerial, supervisory and clerical </div></td><td class=\"c x282 y17ce wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">26<span class=\"ls0\">7</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17ce wb6 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">268<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17ce wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y17ce wc h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">140<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y17cf wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other staff </div></td><td class=\"c x282 y17cf wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x284 y17cf wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x283 y17cf wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y17cf wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y17d0 wa9 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">315<span class=\"ls0\"> </span></div></td><td class=\"c x284 y17d0 wb6 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">317<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17d0 wa9 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17d0 wc h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">162<span class=\"ls0\"> </span></div></td></tr></table>Executive share option schemes<span class=\"_ _6b\"> </span>FIMBank<span class=\"_ _6b\"> </span>During the financial years <span class=\"ls2\">202</span>5 and 2024 the Bank did not operate an Employee Share Award Scheme.<span class=\"_ _6b\"> </span>India Factoring<span class=\"_ _6b\"> </span>During 2025, India <span class=\"_ _2\"></span>Factoring cancelled its Employee <span class=\"_ _2\"></span>Stock Option Plan <span class=\"_ _2\"></span>(\u201cESOP\u201d)<span class=\"ff1\"> <span class=\"_ _2\"></span>scheme, under whi<span class=\"_ _2\"></span>ch it had granted 2,844,<span class=\"_ _2\"></span>000 options<span class=\"_ _6b\"> </span></span>to <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>eligible <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their <span class=\"_ _4\"></span>service <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>eligibility <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>riteri<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>ESOP <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>India<span class=\"_ _6b\"> </span>Factoring Employee Welfare Trust, a shareholder of Indi<span class=\"_ _1\"></span>a Factoring. The <span class=\"_ _2\"></span>entity\u2019s <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Directors <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>approved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cancellation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ESOP <span class=\"_ _4\"></span>scheme <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>2023. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>had <span class=\"_ _4\"></span>filed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>applica<span class=\"_ _2\"></span><span class=\"ff1\">tion <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span>the National <span class=\"_ _1\"></span>Company Law Tribunal <span class=\"_ _1\"></span>for permission to <span class=\"_ _1\"></span>cancel the shares h<span class=\"_ _1\"></span>eld by India <span class=\"_ _1\"></span>Factoring Employee Welfare <span class=\"_ _1\"></span>Trust under th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>ESOP<span class=\"_ _6b\"> </span>scheme. At 31 December 2024, the company h<span class=\"_ _1\"></span>ad 2,152,800 outstanding share options, at an exercise price of INR10/option. During th<span class=\"_ _1\"></span>e financial <span class=\"_ _1\"></span>year ended <span class=\"_ _1\"></span>31 Decemb<span class=\"_ _1\"></span>er 2025, <span class=\"_ _1\"></span>the redu<span class=\"_ _1\"></span>ction in sh<span class=\"_ _1\"></span>are capital <span class=\"_ _1\"></span>held by <span class=\"_ _1\"></span>India <span class=\"_ _1\"></span>Factoring Employee <span class=\"_ _1\"></span>Welfare Trust under<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>ESOP sche<span class=\"_ _1\"></span>me <span class=\"_ _7\"></span>was approved <span class=\"_ _7\"></span>by th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>National <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>Law Trib<span class=\"_ _1\"></span>unal <span class=\"_ _7\"></span>and re<span class=\"_ _1\"></span>corded <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>the Min<span class=\"_ _1\"></span>istry of <span class=\"_ _7\"></span>Corporate <span class=\"_ _1\"></span>Affairs. <span class=\"_ _7\"></span>In <span class=\"_ _1\"></span>this respect,<span class=\"_ _6b\"> </span>there are no outstanding share options as at 31 December 2025.<span class=\"_ _6b\"> </span>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>insignificance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>outstanding <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>share <span class=\"_ _9\"></span>options <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>end <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>preceding <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>year, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>disc<span class=\"_ _2\"></span>losure<span class=\"_ _6b\"> </span>requirements emanating from IFRS 2 <span class=\"ff3\">\u2013</span> Share-based payment were not deemed necess<span class=\"_ _1\"></span>ary. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "Included <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>\u2018<span class=\"ff1\">Professional <span class=\"_ _9\"></span>fees</span>\u2019 <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>re <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>fo<span class=\"_ _2\"></span>llowing <span class=\"_ _8\"></span>fees <span class=\"_ _9\"></span>charged <span class=\"_ _8\"></span>b<span class=\"_ _2\"></span>y <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>Group <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>Bank <span class=\"_ _8\"></span>S<span class=\"_ _2\"></span>tatutory <span class=\"_ _8\"></span>Auditors <span class=\"_ _9\"> </span>in <span class=\"_ _8\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>services<span class=\"_ _6b\"> </span> provided during the financial years ended 31 December 2025 and 31 December 2024:<span class=\"_ _6b\"> </span> Group <table class=\"s w1d8 he2\" id=\"_72e5002b-82f8-435f-9e71-85085849bec4\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y17c2 w1d3 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y17c2 w1d4 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y17c2 w163 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c3 wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y1440 w1d5 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y1440 w1d6 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y1440 w1d7 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dc y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x299 y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x1c8 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x29a y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2ad y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x298 y17c4 wbb h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td><td class=\"c x2dd y17c4 w1e h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc4\"> </span></span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c5 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c5 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c6 wba h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3<span class=\"ls2\">52</span>,<span class=\"ls2\">902</span>  </div></td><td class=\"c x2dc y17c6 wbb h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">460,305 </div></td><td class=\"c x299 y17c6 w1e h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\"></span><span class=\"ls2\">123</span>,<span class=\"ls2\">504</span>  </div></td><td class=\"c x1c8 y17c6 wbb h6\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x2ad y17c6 w1e h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x298 y17c6 wbb h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c6 w1e h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr><tr><td class=\"c x167 y17c7 w1d9 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of subsidiary<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1709 w1da hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">companies</div></td><td class=\"c x2d8 y17c8 w1e h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 517,930  </div></td><td class=\"c x2dc y17c8 wbb h11\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">526,031</span><span class=\"ls0\"> </span></div></td><td class=\"c x299 y17c8 w1e h11\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 39,541  </div></td><td class=\"c x1c8 y17c8 wbb h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,685 </div></td><td class=\"c x29a y17c8 w1e h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,061 </div></td><td class=\"c x2ad y17c8 w1e h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,916 </div></td><td class=\"c x298 y17c8 wbb h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2dd y17c8 w1e h11\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Bank <table class=\"s w1d2 hfe\" id=\"_2338c59d-2a7e-4394-a0a3-017b8af68fac\"><tr><td></td><td></td><td></td><td class=\"c x2d6 y15cf w1d3 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other assurance<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x297 y15cf w1d4 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Tax<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2d7 y15cf w163 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Other<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17be wad h11\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Audit services </div></td><td></td><td class=\"c x2d9 y15d1 w1d5 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">services<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td class=\"c x2da y15d1 w1d6 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">advisory services<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2db y15d1 w1d7 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">non-audit services<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dc y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x299 y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x1c8 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x29a y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2ad y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x298 y17bf wbb h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"fc4 ls0\"> </span></div></td><td class=\"c x2dd y17bf w1e h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"fc4 ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2d8 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dc y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x299 y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c8 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x29a y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2ad y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x298 y17c0 wbb h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x2dd y17c0 w1e h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17c1 wba h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">By the auditors of the parent  </div></td><td class=\"c x2d8 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">339<span class=\"ls0\">,</span>978<span class=\"ls0\"> </span></div></td><td class=\"c x2dc y17c1 wbb h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">447,434 </div></td><td class=\"c x299 y17c1 w1e h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">123<span class=\"ls0\">,</span>504<span class=\"ls0\"> </span></div></td><td class=\"c x1c8 y17c1 wbb h7\"><div class=\"t m0 x41 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ls0\">137,529</span><span class=\"ls0\"> </span></div></td><td class=\"c x29a y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x2ad y17c1 w1e h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x298 y17c1 wbb h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">17<span class=\"ls0\">,</span>736<span class=\"ls0\"> </span></div></td><td class=\"c x2dd y17c1 w1e h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,258 </div></td></tr></table>The fees charged by the auditor of the parent at Group level<span class=\"_ _1\"></span> also comprise the fees charged by the auditor of the parent at B<span class=\"_ _2\"></span>ank level.<span class=\"_ _6b\"> </span> In <span class=\"_ _1\"></span>addition, <span class=\"_ _7\"></span>fees amounting <span class=\"_ _7\"></span>to USD<span class=\"ls2\">208</span>,4<span class=\"ls2\">74</span> (2024: <span class=\"_ _7\"></span>USD430,357) <span class=\"ff3\">ha<span class=\"_ _1\"></span>ve b<span class=\"_ _1\"></span>een <span class=\"_ _7\"></span>charg<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>to the <span class=\"_ _7\"></span>Bank by <span class=\"_ _1\"></span>connected <span class=\"_ _7\"></span>undertakings of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>auditor, in respect of regulatory advisory services and compli<span class=\"_ _1\"></span>ance services.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> All fees are inclusive of indirect taxes.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "Personnel expenses incurred during the year<table class=\"s w1d1 h131\" id=\"_146c1ecd-1b29-41f3-9ece-b7a0183fb3c6\"><tr><td></td><td class=\"c x282 y17b6 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17b6 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17b7 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b7 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b8 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17b8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17b9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Directors\u2019 emoluments<span class=\"ff1\"> </span></div></td><td class=\"c x282 y17b9 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x284 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td><td class=\"c x283 y17b9 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x285 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td></tr><tr><td class=\"c x16e y17ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Staff costs: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17bb wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- wages, salaries and allowances </div></td><td class=\"c x282 y17bb wa8 h8\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,292,998 </div></td><td class=\"c x284 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,182,257 </div></td><td class=\"c x283 y17bb wa9 h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,083,264 </div></td><td class=\"c x285 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,161,546 </div></td></tr><tr><td class=\"c x16e y14f0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- defined contribution costs </div></td><td class=\"c x282 y14f0 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,110,861 </div></td><td class=\"c x284 y14f0 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,160,068 </div></td><td class=\"c x283 y14f0 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">464,453 </div></td><td class=\"c x285 y14f0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">452,356 </div></td></tr><tr><td class=\"c x16e y17bc wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- other staff benefits </div></td><td class=\"c x282 y17bc wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,382 </div></td><td class=\"c x284 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,638 </div></td><td class=\"c x283 y17bc wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,422 </div></td><td class=\"c x285 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,164 </div></td></tr><tr><td></td><td class=\"c x282 y17bd wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,842,891 </div></td><td class=\"c x284 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17bd wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,970,789 </div></td><td class=\"c x285 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr></table>Personnel <span class=\"_ _4\"></span>expenses <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>current <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>years <span class=\"_ _8\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>presen<span class=\"_ _4\"></span>ted<span class=\"_ _6b\"> </span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff1 lsf\">su<span class=\"_ _2\"></span><span class=\"ls0\">bsidiary<span class=\"_ _6b\"> </span></span></span>(refer to Note 17). Defined contributi<span class=\"_ _1\"></span>on benefits<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>Bank <span class=\"_ _7\"></span>also <span class=\"_ _1\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>employee <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>no <span class=\"_ _7\"></span>commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>payment <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntributions.<span class=\"_ _6b\"> </span>Average number of employees<span class=\"_ _6b\"> </span>The average number of persons employed during the year was as follows: <span class=\"_ _18\"> </span><table class=\"s w1db h132\" id=\"_3ffe9ccf-aa29-48a2-aa59-f7d58b5cfd8a\"><tr><td></td><td class=\"c x282 y17c9 wb5 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17c9 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17ca wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17ca wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17ca wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17ca wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17cb wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x284 y17cb wb6 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x283 y17cb wa9 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td><td class=\"c x285 y17cb wc h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of </div></td></tr><tr><td></td><td class=\"c x282 y17cc wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x284 y17cc wb6 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x283 y17cc wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td><td class=\"c x285 y17cc wc h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">employees </div></td></tr><tr><td class=\"c x16e y17cd wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Executive and senior managerial </div></td><td class=\"c x282 y17cd wa9 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">42</span> </div></td><td class=\"c x284 y17cd wb6 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">42</span> </div></td><td class=\"c x283 y17cd wa9 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23 </div></td><td class=\"c x285 y17cd wc h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">22<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y17ce wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other managerial, supervisory and clerical </div></td><td class=\"c x282 y17ce wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">26<span class=\"ls0\">7</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17ce wb6 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">268<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17ce wa9 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y17ce wc h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">140<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y17cf wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other staff </div></td><td class=\"c x282 y17cf wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6 </div></td><td class=\"c x284 y17cf wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7 </div></td><td class=\"c x283 y17cf wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y17cf wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y17d0 wa9 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">315<span class=\"ls0\"> </span></div></td><td class=\"c x284 y17d0 wb6 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">317<span class=\"ls0\"> </span></div></td><td class=\"c x283 y17d0 wa9 h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">162<span class=\"ls0\"> </span></div></td><td class=\"c x285 y17d0 wc h6\"><div class=\"t m0 x4d hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">162<span class=\"ls0\"> </span></div></td></tr></table>Executive share option schemes<span class=\"_ _6b\"> </span>FIMBank<span class=\"_ _6b\"> </span>During the financial years <span class=\"ls2\">202</span>5 and 2024 the Bank did not operate an Employee Share Award Scheme.<span class=\"_ _6b\"> </span>India Factoring<span class=\"_ _6b\"> </span>During 2025, India <span class=\"_ _2\"></span>Factoring cancelled its Employee <span class=\"_ _2\"></span>Stock Option Plan <span class=\"_ _2\"></span>(\u201cESOP\u201d)<span class=\"ff1\"> <span class=\"_ _2\"></span>scheme, under whi<span class=\"_ _2\"></span>ch it had granted 2,844,<span class=\"_ _2\"></span>000 options<span class=\"_ _6b\"> </span></span>to <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>eligible <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their <span class=\"_ _4\"></span>service <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>eligibility <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>riteri<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>ESOP <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>India<span class=\"_ _6b\"> </span>Factoring Employee Welfare Trust, a shareholder of Indi<span class=\"_ _1\"></span>a Factoring. The <span class=\"_ _2\"></span>entity\u2019s <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Directors <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>approved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cancellation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ESOP <span class=\"_ _4\"></span>scheme <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>2023. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>had <span class=\"_ _4\"></span>filed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>applica<span class=\"_ _2\"></span><span class=\"ff1\">tion <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span>the National <span class=\"_ _1\"></span>Company Law Tribunal <span class=\"_ _1\"></span>for permission to <span class=\"_ _1\"></span>cancel the shares h<span class=\"_ _1\"></span>eld by India <span class=\"_ _1\"></span>Factoring Employee Welfare <span class=\"_ _1\"></span>Trust under th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>ESOP<span class=\"_ _6b\"> </span>scheme. At 31 December 2024, the company h<span class=\"_ _1\"></span>ad 2,152,800 outstanding share options, at an exercise price of INR10/option. During th<span class=\"_ _1\"></span>e financial <span class=\"_ _1\"></span>year ended <span class=\"_ _1\"></span>31 Decemb<span class=\"_ _1\"></span>er 2025, <span class=\"_ _1\"></span>the redu<span class=\"_ _1\"></span>ction in sh<span class=\"_ _1\"></span>are capital <span class=\"_ _1\"></span>held by <span class=\"_ _1\"></span>India <span class=\"_ _1\"></span>Factoring Employee <span class=\"_ _1\"></span>Welfare Trust under<span class=\"_ _6b\"> </span>the <span class=\"_ _7\"></span>ESOP sche<span class=\"_ _1\"></span>me <span class=\"_ _7\"></span>was approved <span class=\"_ _7\"></span>by th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>National <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>Law Trib<span class=\"_ _1\"></span>unal <span class=\"_ _7\"></span>and re<span class=\"_ _1\"></span>corded <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>the Min<span class=\"_ _1\"></span>istry of <span class=\"_ _7\"></span>Corporate <span class=\"_ _1\"></span>Affairs. <span class=\"_ _7\"></span>In <span class=\"_ _1\"></span>this respect,<span class=\"_ _6b\"> </span>there are no outstanding share options as at 31 December 2025.<span class=\"_ _6b\"> </span>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>insignificance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>outstanding <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>share <span class=\"_ _9\"></span>options <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>end <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>preceding <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>year, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>disc<span class=\"_ _2\"></span>losure<span class=\"_ _6b\"> </span>requirements emanating from IFRS 2 <span class=\"ff3\">\u2013</span> Share-based payment were not deemed necess<span class=\"_ _1\"></span>ary. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Personnel expenses incurred during the year<table class=\"s w1d1 h131\" id=\"_146c1ecd-1b29-41f3-9ece-b7a0183fb3c6\"><tr><td></td><td class=\"c x282 y17b6 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17b6 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17b7 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17b7 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17b7 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17b8 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17b8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17b8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17b9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Directors\u2019 emoluments<span class=\"ff1\"> </span></div></td><td class=\"c x282 y17b9 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x284 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td><td class=\"c x283 y17b9 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">371,650 </div></td><td class=\"c x285 y17b9 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">334,817 </div></td></tr><tr><td class=\"c x16e y17ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Staff costs: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17bb wa6 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- wages, salaries and allowances </div></td><td class=\"c x282 y17bb wa8 h8\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,292,998 </div></td><td class=\"c x284 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,182,257 </div></td><td class=\"c x283 y17bb wa9 h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,083,264 </div></td><td class=\"c x285 y17bb wc h8\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,161,546 </div></td></tr><tr><td class=\"c x16e y14f0 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- defined contribution costs </div></td><td class=\"c x282 y14f0 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,110,861 </div></td><td class=\"c x284 y14f0 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,160,068 </div></td><td class=\"c x283 y14f0 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">464,453 </div></td><td class=\"c x285 y14f0 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">452,356 </div></td></tr><tr><td class=\"c x16e y17bc wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- other staff benefits </div></td><td class=\"c x282 y17bc wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">67,382 </div></td><td class=\"c x284 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">47,638 </div></td><td class=\"c x283 y17bc wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,422 </div></td><td class=\"c x285 y17bc wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,164 </div></td></tr><tr><td></td><td class=\"c x282 y17bd wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,842,891 </div></td><td class=\"c x284 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">22,724,780 </div></td><td class=\"c x283 y17bd wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">13,970,789 </div></td><td class=\"c x285 y17bd wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">12,976,883 </div></td></tr></table>Personnel <span class=\"_ _4\"></span>expenses <span class=\"_ _8\"></span>recognised <span class=\"_ _9\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>current <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>preceding <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>years <span class=\"_ _8\"></span>attributable <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _8\"></span>have <span class=\"_ _8\"></span>been <span class=\"_ _8\"></span>presen<span class=\"_ _4\"></span>ted<span class=\"_ _6b\"> </span>within <span class=\"_ _2\"></span>\u2018Profit <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>discontinued <span class=\"_ _2\"></span>operations\u2019 <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>financial <span class=\"_ _4\"></span>statements <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>decision <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>dispose <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _8\"></span><span class=\"ff1 lsf\">su<span class=\"_ _2\"></span><span class=\"ls0\">bsidiary<span class=\"_ _6b\"> </span></span></span>(refer to Note 17). Defined contributi<span class=\"_ _1\"></span>on benefits<span class=\"_ _6b\"> </span>The <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>Bank <span class=\"_ _7\"></span>also <span class=\"_ _1\"></span>contribute <span class=\"_ _7\"></span>towards <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>employee <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ension <span class=\"_ _7\"></span>plan <span class=\"_ _7\"></span>with <span class=\"_ _1\"></span>no <span class=\"_ _7\"></span>commitment <span class=\"_ _1\"></span>beyond <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>payment <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ntributions.<span class=\"_ _6b\"> </span>Executive share option schemes<span class=\"_ _6b\"> </span> FIMBank<span class=\"_ _6b\"> </span> During the financial years <span class=\"ls2\">202</span>5 and 2024 the Bank did not operate an Employee Share Award Scheme.<span class=\"_ _6b\"> </span> India Factoring<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> During 2025, India <span class=\"_ _2\"></span>Factoring cancelled its Employee <span class=\"_ _2\"></span>Stock Option Plan <span class=\"_ _2\"></span>(\u201cESOP\u201d)<span class=\"ff1\"> <span class=\"_ _2\"></span>scheme, under whi<span class=\"_ _2\"></span>ch it had granted 2,844,<span class=\"_ _2\"></span>000 options<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>to <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>eligible <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their <span class=\"_ _4\"></span>service <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>eligibility <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>riteri<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>ESOP <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>India<span class=\"_ _6b\"> </span> Factoring Employee Welfare Trust, a shareholder of Indi<span class=\"_ _1\"></span>a Factoring. <span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>entity\u2019s <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Directors <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>approved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cancellation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ESOP <span class=\"_ _4\"></span>scheme <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>2023. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>had <span class=\"_ _4\"></span>filed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>applica<span class=\"_ _2\"></span><span class=\"ff1\">tion <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>the National <span class=\"_ _1\"></span>Company Law Tribunal <span class=\"_ _1\"></span>for permission to <span class=\"_ _1\"></span>cancel the shares h<span class=\"_ _1\"></span>eld by India <span class=\"_ _1\"></span>Factoring Employee Welfare <span class=\"_ _1\"></span>Trust under th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>ESOP<span class=\"_ _6b\"> </span> scheme. At 31 December 2024, the company h<span class=\"_ _1\"></span>ad 2,152,800 outstanding share options, at an exercise price of INR10/option.  During th<span class=\"_ _1\"></span>e financial <span class=\"_ _1\"></span>year ended <span class=\"_ _1\"></span>31 Decemb<span class=\"_ _1\"></span>er 2025, <span class=\"_ _1\"></span>the redu<span class=\"_ _1\"></span>ction in sh<span class=\"_ _1\"></span>are capital <span class=\"_ _1\"></span>held by <span class=\"_ _1\"></span>India <span class=\"_ _1\"></span>Factoring Employee <span class=\"_ _1\"></span>Welfare Trust under<span class=\"_ _6b\"> </span> the <span class=\"_ _7\"></span>ESOP sche<span class=\"_ _1\"></span>me <span class=\"_ _7\"></span>was approved <span class=\"_ _7\"></span>by th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>National <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>Law Trib<span class=\"_ _1\"></span>unal <span class=\"_ _7\"></span>and re<span class=\"_ _1\"></span>corded <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>the Min<span class=\"_ _1\"></span>istry of <span class=\"_ _7\"></span>Corporate <span class=\"_ _1\"></span>Affairs. <span class=\"_ _7\"></span>In <span class=\"_ _1\"></span>this respect,<span class=\"_ _6b\"> </span> there are no outstanding share options as at 31 December 2025.<span class=\"_ _6b\"> </span> In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>insignificance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>outstanding <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>share <span class=\"_ _9\"></span>options <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>end <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>preceding <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>year, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>disc<span class=\"_ _2\"></span>losure<span class=\"_ _6b\"> </span> requirements emanating from IFRS 2 <span class=\"ff3\">\u2013</span> Share-based payment were not deemed necess<span class=\"_ _1\"></span>ary. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "Executive share option schemes<span class=\"_ _6b\"> </span> FIMBank<span class=\"_ _6b\"> </span> During the financial years <span class=\"ls2\">202</span>5 and 2024 the Bank did not operate an Employee Share Award Scheme.<span class=\"_ _6b\"> </span> India Factoring<span class=\"_ _6b\"> </span><span class=\"_ _1\"></span> During 2025, India <span class=\"_ _2\"></span>Factoring cancelled its Employee <span class=\"_ _2\"></span>Stock Option Plan <span class=\"_ _2\"></span>(\u201cESOP\u201d)<span class=\"ff1\"> <span class=\"_ _2\"></span>scheme, under whi<span class=\"_ _2\"></span>ch it had granted 2,844,<span class=\"_ _2\"></span>000 options<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>to <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>eligible <span class=\"_ _2\"></span>employees <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>their <span class=\"_ _4\"></span>service <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>other <span class=\"_ _2\"></span>eligibility <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>riteri<span class=\"_ _1\"></span>a. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>ESOP <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>nitored<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>India<span class=\"_ _6b\"> </span> Factoring Employee Welfare Trust, a shareholder of Indi<span class=\"_ _1\"></span>a Factoring. <span class=\"_ _2\"></span> The <span class=\"_ _2\"></span>entity\u2019s <span class=\"_ _2\"></span>Board <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Directors <span class=\"_ _2\"></span>had <span class=\"_ _2\"></span>approved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>cancellation <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ESOP <span class=\"_ _4\"></span>scheme <span class=\"_ _2\"></span>during <span class=\"_ _2\"></span>2023. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>had <span class=\"_ _4\"></span>filed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>applica<span class=\"_ _2\"></span><span class=\"ff1\">tion <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>the National <span class=\"_ _1\"></span>Company Law Tribunal <span class=\"_ _1\"></span>for permission to <span class=\"_ _1\"></span>cancel the shares h<span class=\"_ _1\"></span>eld by India <span class=\"_ _1\"></span>Factoring Employee Welfare <span class=\"_ _1\"></span>Trust under th<span class=\"_ _2\"></span>e <span class=\"_ _1\"></span>ESOP<span class=\"_ _6b\"> </span> scheme. At 31 December 2024, the company h<span class=\"_ _1\"></span>ad 2,152,800 outstanding share options, at an exercise price of INR10/option.  During th<span class=\"_ _1\"></span>e financial <span class=\"_ _1\"></span>year ended <span class=\"_ _1\"></span>31 Decemb<span class=\"_ _1\"></span>er 2025, <span class=\"_ _1\"></span>the redu<span class=\"_ _1\"></span>ction in sh<span class=\"_ _1\"></span>are capital <span class=\"_ _1\"></span>held by <span class=\"_ _1\"></span>India <span class=\"_ _1\"></span>Factoring Employee <span class=\"_ _1\"></span>Welfare Trust under<span class=\"_ _6b\"> </span> the <span class=\"_ _7\"></span>ESOP sche<span class=\"_ _1\"></span>me <span class=\"_ _7\"></span>was approved <span class=\"_ _7\"></span>by th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>National <span class=\"_ _1\"></span>Company <span class=\"_ _1\"></span>Law Trib<span class=\"_ _1\"></span>unal <span class=\"_ _7\"></span>and re<span class=\"_ _1\"></span>corded <span class=\"_ _1\"></span>by <span class=\"_ _7\"></span>the Min<span class=\"_ _1\"></span>istry of <span class=\"_ _7\"></span>Corporate <span class=\"_ _1\"></span>Affairs. <span class=\"_ _7\"></span>In <span class=\"_ _1\"></span>this respect,<span class=\"_ _6b\"> </span> there are no outstanding share options as at 31 December 2025.<span class=\"_ _6b\"> </span> In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>insignificance <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>outstanding <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>share <span class=\"_ _9\"></span>options <span class=\"_ _4\"></span>at <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>end <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>preceding <span class=\"_ _9\"></span>financial <span class=\"_ _8\"></span>year, <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>disc<span class=\"_ _2\"></span>losure<span class=\"_ _6b\"> </span> requirements emanating from IFRS 2 <span class=\"ff3\">\u2013</span> Share-based payment were not deemed necess<span class=\"_ _1\"></span>ary. <span class=\"_ _2\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-442": {
   "value": "Taxation<span class=\"_ _6b\"> </span>Amounts recognised in profit or loss<table class=\"s w1dc h133\" id=\"_39fe5e2a-3fd5-4335-9c16-48372547f400\"><tr><td></td><td class=\"c x282 y17d1 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17d1 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y12dc wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y12dc wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y12dc wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y12dc wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17d2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17d2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17d2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17d2 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17d3 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Current tax </div></td><td class=\"c x282 y17d3 wa9 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,355,535) </div></td><td class=\"c x284 y17d3 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,866,964) </div></td><td class=\"c x283 y17d3 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (850,225) </div></td><td class=\"c x285 y17d3 wb6 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (915,246) </div></td></tr><tr><td class=\"c x16e y17d4 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred tax </div></td><td class=\"c x282 y17d4 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (410,479) </div></td><td class=\"c x284 y17d4 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,302,956) </div></td><td class=\"c x283 y17d4 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y17d4 wb6 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td class=\"c x16e y12e1 w70 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Taxation  </div></td><td class=\"c x282 y12e1 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,766,014) </div></td><td class=\"c x284 y12e1 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,169,920) </div></td><td class=\"c x283 y12e1 wa9 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(850,225) </div></td><td class=\"c x285 y12e1 wb6 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(915,246) </div></td></tr></table>Amounts recognised in other comprehensive <span class=\"_ _1\"></span>income<span class=\"_ _2\"></span> Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2025 <table class=\"s w1dd h134\" id=\"_51f1d303-2719-4454-a530-27c5d8c8c781\"><tr><td></td><td></td><td class=\"c x2de y17d5 w1de hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Tax credit<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x290 y17d6 w9 h11\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Before tax </div></td><td class=\"c x28e y17d7 w1df hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">/(charge)<span class=\"_ _6b\"> </span></div></td><td class=\"c x291 y17d6 w92 h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Net of tax </div></td></tr><tr><td></td><td class=\"c x290 y17d8 w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y17d8 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y17d8 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17d9 w8f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Items that are or may be reclassified subsequentl<span class=\"_ _1\"></span>y to profit or loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17da w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign currency translation differences<span class=\"_ _1\"></span> for foreign operations<span class=\"_ _2\"></span> </div></td><td class=\"c x290 y17da w9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (125,329) </div></td><td class=\"c x286 y17da w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17da w92 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (125,329) </div></td></tr><tr><td></td><td class=\"c x290 y17db w9 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (125,329) </div></td><td class=\"c x286 y17db w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17db w92 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (125,329) </div></td></tr><tr><td class=\"c x16e y17dc w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fair valuation of debt instruments<span class=\"ls4\">:</span><span class=\"ls4\"> </span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17dd w8f h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Fair value movement  </div></td><td class=\"c x290 y17dd w9 h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,593,261  </div></td><td class=\"c x286 y17dd w8 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17dd w92 h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,593,261  </div></td></tr><tr><td class=\"c x16e y17de w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Movement in loss allowance </div></td><td class=\"c x290 y17de w9 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (18,387) </div></td><td class=\"c x286 y17de w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17de w92 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (18,387) </div></td></tr><tr><td></td><td class=\"c x290 y17df w9 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,574,874  </div></td><td class=\"c x286 y17df w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17df w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,574,874  </div></td></tr><tr><td></td><td class=\"c x290 y17e0 w9 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,449,545  </div></td><td class=\"c x286 y17e0 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17e0 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,449,545  </div></td></tr></table>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ssessment <span class=\"_ _8\"></span>performed <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>Management <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>determine <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>recoverability <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deferred <span class=\"_ _8\"></span>tax <span class=\"_ _9\"></span>assets <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>future <span class=\"_ _8\"></span>periods, <span class=\"_ _9\"></span>no additional <span class=\"_ _9\"></span>deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>was <span class=\"_ _9\"></span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>foreign <span class=\"_ _9\"></span>currency <span class=\"_ _9\"></span>translation <span class=\"_ _9\"></span>differences <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>foreign <span class=\"_ _9\"></span>operations <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _2\"></span> movements in respect of debt instrumen<span class=\"_ _1\"></span>ts d<span class=\"_ _2\"></span>uring the<span class=\"_ _1\"></span> financial year ended 31 December 2025. Refer to Note 32.2 for further details. Group <span class=\"ff6\">\u2013</span> 31 Dece<span class=\"_ _1\"></span>mber 2024 <table class=\"s w1dd h135\" id=\"_065b4594-c655-484d-b111-49edef5c8192\"><tr><td></td><td></td><td class=\"c x2de y17e1 w1de h136\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Tax credit<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x290 y17e2 w9 h42\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Before tax </div></td><td class=\"c x28e y17e3 w1df hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">/(charge)<span class=\"_ _6b\"> </span></div></td><td class=\"c x291 y17e2 w92 h42\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Net of tax </div></td></tr><tr><td></td><td class=\"c x290 y17e4 w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y17e4 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y17e4 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17e5 w8f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Items that are or may be reclassified subsequentl<span class=\"_ _1\"></span>y to profit or loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17e6 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Foreign currency translation differences<span class=\"_ _1\"></span> for foreign operations<span class=\"_ _2\"></span> </div></td><td class=\"c x290 y17e6 w9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (986,428) </div></td><td class=\"c x286 y17e6 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17e6 w92 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (986,428) </div></td></tr><tr><td></td><td class=\"c x290 y17e7 w9 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (986,428) </div></td><td class=\"c x286 y17e7 w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17e7 w92 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (986,428) </div></td></tr><tr><td class=\"c x16e y17e8 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fair valuation of debt instruments:  </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17e9 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Fair value movement  </div></td><td class=\"c x290 y17e9 w9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,192,685  </div></td><td class=\"c x286 y17e9 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17e9 w92 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,192,685  </div></td></tr><tr><td class=\"c x16e y17ea w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - Movement in loss allowance </div></td><td class=\"c x290 y17ea w9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,439) </div></td><td class=\"c x286 y17ea w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17ea w92 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,439) </div></td></tr><tr><td></td><td class=\"c x290 y17eb w9 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,187,246  </div></td><td class=\"c x286 y17eb w8 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17eb w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,187,246  </div></td></tr><tr><td></td><td class=\"c x290 y17ec w9 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,200,818  </div></td><td class=\"c x286 y17ec w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17ec w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,200,818  </div></td></tr></table>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ssessment <span class=\"_ _8\"></span>performed <span class=\"_ _9\"></span>by <span class=\"_ _4\"></span>Mana<span class=\"_ _2\"></span>gement <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>determine <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>recoverability <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deferred <span class=\"_ _8\"></span>tax <span class=\"_ _9\"></span>assets <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>fu<span class=\"_ _2\"></span>ture <span class=\"_ _8\"></span>periods, <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span><span class=\"ls3\">o </span>additional <span class=\"_ _9\"></span>deferred <span class=\"_ _9\"></span>tax <span class=\"_ _9\"></span>was <span class=\"_ _9\"></span>recognised <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>respect <span class=\"_ _9\"></span>of <span class=\"_ _9\"></span>foreign <span class=\"_ _9\"></span>currency <span class=\"_ _9\"></span>translation <span class=\"_ _9\"></span>differences <span class=\"_ _9\"></span>for <span class=\"_ _9\"></span>foreign <span class=\"_ _9\"></span>operations<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>fair <span class=\"_ _9\"> </span>value<span class=\"_ _2\"></span> movements on debt instruments during the financial year ended 31 December 2024. Refer to Note 32.2 fo<span class=\"_ _2\"></span>r furthe<span class=\"_ _1\"></span>r details.<span class=\"ff5 fs4 fc3\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2025<table class=\"s w1e0 h137\" id=\"_3212b588-3f2f-4fdd-9141-fa56e918972c\"><tr><td></td><td></td><td class=\"c x2de y1685 w1de hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Tax credit<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x290 y17ed w9 h11\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Before tax </div></td><td class=\"c x28e y17ee w1df hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">/(charge)<span class=\"_ _6b\"> </span></div></td><td class=\"c x291 y17ed w92 h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Net of tax </div></td></tr><tr><td></td><td class=\"c x290 y17ef w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y17ef w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y17ef w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1596 w8f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Items that are or may be reclassified subsequentl<span class=\"_ _1\"></span>y to profit or loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1597 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fair valuation of debt instruments: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17f0 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - fair value movement  </div></td><td class=\"c x290 y17f0 w9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,593,261  </div></td><td class=\"c x286 y17f0 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17f0 w92 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,593,261  </div></td></tr><tr><td class=\"c x16e y17f1 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - movement in loss allowance </div></td><td class=\"c x290 y17f1 w9 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (18,387) </div></td><td class=\"c x286 y17f1 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17f1 w92 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (18,387) </div></td></tr><tr><td></td><td class=\"c x290 y1599 w9 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,574,874  </div></td><td class=\"c x286 y1599 w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y1599 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 1,574,874  </div></td></tr></table>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ssessment <span class=\"_ _8\"></span>performed <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>Management <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>determine <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>recoverability <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deferred <span class=\"_ _8\"></span>tax <span class=\"_ _9\"></span>assets <span class=\"_ _8\"></span>in <span class=\"_ _9\"></span>future <span class=\"_ _8\"></span>periods, <span class=\"_ _9\"></span>no<span class=\"_ _6b\"> </span>additional deferred tax <span class=\"_ _2\"></span>was recognised in respect <span class=\"_ _2\"></span>of the cumulative <span class=\"_ _2\"></span>unrealised fair value losses as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5. Refer to<span class=\"_ _2\"></span> Note<span class=\"_ _6b\"> </span>32.2 for further details.<span class=\"_ _6b\"> </span>Bank <span class=\"ff6\">\u2013</span> 31 December<span class=\"_ _1\"></span> 2024<table class=\"s w1e1 h138\" id=\"_c3db6907-d123-4ffc-9fd4-8befb165d78c\"><tr><td></td><td></td><td class=\"c x2de y1698 w1de hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Tax credit<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x290 y17f2 w9 h11\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Before tax </div></td><td class=\"c x28e y1592 w1df hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">/(charge)<span class=\"_ _6b\"> </span></div></td><td class=\"c x291 y17f2 w92 h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Net of tax </div></td></tr><tr><td></td><td class=\"c x290 y17f3 w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y17f3 w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y17f3 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17f4 w8f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Items that are or may be reclassified subsequentl<span class=\"_ _1\"></span>y to profit or loss<span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17f5 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fair valuation of debt instruments: </div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17f6 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - fair value movement  </div></td><td class=\"c x290 y17f6 w9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,192,685  </div></td><td class=\"c x286 y17f6 w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y17f6 w92 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,192,685  </div></td></tr><tr><td class=\"c x16e y1741 w8f h8\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> - movement in loss allowance </div></td><td class=\"c x290 y1741 w9 h8\"><div class=\"t m0 xd4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (5,439) </div></td><td class=\"c x286 y1741 w8 h8\"><div class=\"t m0 x7c h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y1741 w92 h8\"><div class=\"t m0 xd4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> (5,439) </div></td></tr><tr><td></td><td class=\"c x290 y168e w9 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,187,246  </div></td><td class=\"c x286 y168e w8 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x291 y168e w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 5,187,246  </div></td></tr></table>In <span class=\"_ _8\"></span>view <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ssessment <span class=\"_ _8\"></span>performed <span class=\"_ _9\"></span>by <span class=\"_ _4\"></span>Mana<span class=\"_ _2\"></span>gement <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>determine <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>recoverability <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _8\"></span>deferred <span class=\"_ _8\"></span>tax <span class=\"_ _9\"></span>assets <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>fu<span class=\"_ _2\"></span>ture <span class=\"_ _8\"></span>periods, <span class=\"_ _9\"></span>n<span class=\"_ _2\"></span><span class=\"ls3\">o<span class=\"_ _6b\"> </span></span>additional deferred tax <span class=\"_ _2\"></span>was recognised in respect <span class=\"_ _2\"></span>of the cumulative <span class=\"_ _2\"></span>unrealised fair value losses as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>4. Refer to<span class=\"_ _2\"></span> Note<span class=\"_ _6b\"> </span>32.2 for further details.<span class=\"_ _6b\"> </span>Reconciliation of effective tax rate<table class=\"s w1c5 h139\" id=\"_7a133b32-d4dc-44dc-bff2-882c5aab5f22\"><tr><td></td><td class=\"c x282 y17f7 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17f7 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y17f8 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y17f8 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"ls1\">  </span></span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y17f8 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y17f8 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17f9 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17f9 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17f9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17f9 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17fa wa6 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit/(Loss) before tax </div></td><td class=\"c x282 y17fa wa8 h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,201,106 </div></td><td class=\"c x284 y17fa wc h8\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  4,501,319 </div></td><td class=\"c x283 y17fa wa9 h8\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,484,274) </div></td><td class=\"c x285 y17fa wc h8\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (2,288,440) </div></td></tr><tr><td class=\"c x167 y17fb w1e2 hb6\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">Tax (expense)/income using the domestic<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y17fc w1e3 hb7\"><div class=\"t m0 x144 hc y118d ff5 fs0 fc0 sc0 ls0 ws0\">income tax rate of 35%<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y17fd wa8 h11\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(770,387) </div></td><td class=\"c x284 y17fd wc h11\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,575,462) </div></td><td class=\"c x283 y17fd wa9 h11\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,219,496 </div></td><td class=\"c x285 y17fd wc h11\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 800,954  </div></td></tr><tr><td class=\"c x16e y17fe wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Tax effect of: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y17ff wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Non-deductible expenses </div></td><td class=\"c x282 y17ff wa8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,584) </div></td><td class=\"c x284 y17ff wc h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (19,776) </div></td><td class=\"c x283 y17ff wa9 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,307) </div></td><td class=\"c x285 y17ff wc h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,045) </div></td></tr><tr><td class=\"c x167 y1800 w1e4 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Non-deductible impairment charge on investment<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1801 w1e5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">in subsidiary</div></td><td class=\"c x282 y1802 wa8 h11\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1802 wc h11\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x283 y1802 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1802 wc h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (525,000) </div></td></tr><tr><td class=\"c x16e y1803 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Non-taxable income </div></td><td class=\"c x282 y1803 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">338,310 </div></td><td class=\"c x284 y1803 wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x283 y1803 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">294,279 </div></td><td class=\"c x285 y1803 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,100,000  </div></td></tr><tr><td class=\"c x16e y1804 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unrecognised temporary differences </div></td><td class=\"c x282 y1804 wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,102,916) </div></td><td class=\"c x284 y1804 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(7,102,131) </div></td><td class=\"c x283 y1804 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,772,812) </div></td><td class=\"c x285 y1804 wc h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,613,986) </div></td></tr><tr><td class=\"c x16e y1805 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Different tax rates in foreign jurisdictions </div></td><td class=\"c x282 y1805 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(215,437) </div></td><td class=\"c x284 y1805 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">527,384 </div></td><td class=\"c x283 y1805 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(588,881) </div></td><td class=\"c x285 y1805 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (673,169) </div></td></tr><tr><td class=\"c x16e y1806 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other </div></td><td class=\"c x282 y1806 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1806 wc h6\"><div class=\"t m0 x9 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">65</span><span class=\"ff5\"> </span> </div></td><td class=\"c x283 y1806 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y1806 wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td></tr><tr><td class=\"c x16e y1807 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Taxation </div></td><td class=\"c x282 y1807 wa8 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,766,014) </div></td><td class=\"c x284 y1807 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (8,169,920) </div></td><td class=\"c x283 y1807 wa9 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(850,225) </div></td><td class=\"c x285 y1807 wc h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (915,246) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "Amounts recognised in profit or loss <table class=\"s w1dc h133\" id=\"_39fe5e2a-3fd5-4335-9c16-48372547f400\"><tr><td></td><td class=\"c x282 y17d1 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y17d1 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y12dc wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y12dc wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y12dc wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y12dc wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y17d2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y17d2 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y17d2 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y17d2 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y17d3 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Current tax </div></td><td class=\"c x282 y17d3 wa9 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,355,535) </div></td><td class=\"c x284 y17d3 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,866,964) </div></td><td class=\"c x283 y17d3 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (850,225) </div></td><td class=\"c x285 y17d3 wb6 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (915,246) </div></td></tr><tr><td class=\"c x16e y17d4 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred tax </div></td><td class=\"c x282 y17d4 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (410,479) </div></td><td class=\"c x284 y17d4 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,302,956) </div></td><td class=\"c x283 y17d4 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y17d4 wb6 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td class=\"c x16e y12e1 w70 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Taxation  </div></td><td class=\"c x282 y12e1 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,766,014) </div></td><td class=\"c x284 y12e1 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(8,169,920) </div></td><td class=\"c x283 y12e1 wa9 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(850,225) </div></td><td class=\"c x285 y12e1 wb6 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(915,246) </div></td></tr></table>Deferred taxation<span class=\"_ _6b\"> </span>Analysis of deferred taxation<table class=\"s w1dc h118\" id=\"_e48967c1-9370-44ad-879f-fadb65787ccd\"><tr><td></td><td class=\"c x282 y1991 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1991 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1992 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1992 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1992 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1992 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1993 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1993 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1993 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1993 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1994 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Deferred tax assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1995 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Tax effect of temporary differences re<span class=\"_ _1\"></span>lating to: <span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1996 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - excess of capital allowances over depreciation </div></td><td class=\"c x282 y1996 wa8 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (387,241) </div></td><td class=\"c x284 y1996 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (388,322) </div></td><td class=\"c x283 y1996 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td><td class=\"c x285 y1996 wb6 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td></tr><tr><td class=\"c x16e y1997 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - expected credit loss allowances </div></td><td class=\"c x282 y1997 wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,390,820  </div></td><td class=\"c x284 y1997 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,568,003  </div></td><td class=\"c x283 y1997 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td><td class=\"c x285 y1997 wb6 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td></tr><tr><td class=\"c x16e y1998 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - changes in fair value of financial instruments </div></td><td class=\"c x282 y1998 wa8 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x284 y1998 wc h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x283 y1998 wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x285 y1998 wb6 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x16e y1999 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - unabsorbed capital allowances </div></td><td class=\"c x282 y1999 wa8 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x284 y1999 wc h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x283 y1999 wa9 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x285 y1999 wb6 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x16e y199a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - unabsorbed tax losses </div></td><td class=\"c x282 y199a wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,472,974 </div></td><td class=\"c x284 y199a wc h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,779,755  </div></td><td class=\"c x283 y199a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,472,974 </div></td><td class=\"c x285 y199a wb6 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,702,539  </div></td></tr><tr><td class=\"c x16e y199b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - lease liabilities </div></td><td class=\"c x282 y199b wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">530,645 </div></td><td class=\"c x284 y199b wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 704,559  </div></td><td class=\"c x283 y199b wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  3,331,574 </div></td><td class=\"c x285 y199b wb6 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 400,897  </div></td></tr><tr><td class=\"c x16e y199c wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - right-<span class=\"ls3\">of</span>-use assets </div></td><td class=\"c x282 y199c wa8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(487,267) </div></td><td class=\"c x284 y199c wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (707,971) </div></td><td class=\"c x283 y199c wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,087,254) </div></td><td class=\"c x285 y199c wb6 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (386,142) </div></td></tr><tr><td class=\"c x16e y199d wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total deferred tax assets </div></td><td class=\"c x282 y199d wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,218,420 </div></td><td class=\"c x284 y199d wc h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,654,513  </div></td><td class=\"c x283 y199d wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,004,834 </div></td><td class=\"c x285 y199d wb6 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,004,834 </div></td></tr><tr><td class=\"c x16e y199e wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Deferred tax liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y199f wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Tax effect of temporary differences re<span class=\"_ _1\"></span>lating to:  <span class=\"_ _2\"></span> </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19a0 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - fair valuation of property and equipment </div></td><td class=\"c x282 y19a0 wa8 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,643,812  </div></td><td class=\"c x284 y19a0 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,337,574  </div></td><td class=\"c x283 y19a0 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y19a0 wb6 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td class=\"c x16e y19a1 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - fair valuation of investment property </div></td><td class=\"c x282 y19a1 wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,893,375  </div></td><td class=\"c x284 y19a1 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,674,061  </div></td><td class=\"c x283 y19a1 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y19a1 wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr><tr><td class=\"c x16e y19a2 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total deferred tax liabilities </div></td><td class=\"c x282 y19a2 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,537,187 </div></td><td class=\"c x284 y19a2 wc h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,011,635  </div></td><td class=\"c x283 y19a2 wa9 h7\"><div class=\"t m0 x89 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x285 y19a2 wb6 h7\"><div class=\"t m0 x89 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\"> </span><span class=\"ls1\">  </span> </div></td></tr></table>Deferred <span class=\"_ _7\"></span>taxes <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>calculated <span class=\"_ _7\"></span>on all<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>temporary <span class=\"_ _1\"></span>differences <span class=\"_ _7\"></span>under <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _3c\"></span>lia<span class=\"_ _2\"></span>bility <span class=\"_ _3c\"></span>met<span class=\"_ _2\"></span>hod <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>are <span class=\"_ _1\"></span>measured <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>tax <span class=\"_ _1\"></span>rates <span class=\"_ _7\"></span>that are <span class=\"_ _1\"></span>expected<span class=\"_ _6b\"> </span>to apply to the period when the asset is r<span class=\"_ _2\"></span>ealised or the liability is settled based on tax rates (and tax<span class=\"_ _2\"></span> laws) that have be<span class=\"_ _2\"></span>en substantively<span class=\"_ _6b\"> </span>enacted by the end of the reporting period. The principal tax rate used<span class=\"_ _1\"></span> is 35% (202<span class=\"_ _2\"></span>4: 35%), with the exception of: \u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">deferred <span class=\"_ _8\"></span>taxation <span class=\"_ _9\"> </span>on <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>fair <span class=\"_ _9\"></span>valuation <span class=\"_ _8\"></span>of <span class=\"_ _9\"> </span>non-depreciable <span class=\"_ _8\"></span>prope<span class=\"_ _2\"></span>rty, <span class=\"_ _8\"></span>which <span class=\"_ _9\"> </span>is <span class=\"_ _8\"></span>co<span class=\"_ _2\"></span>mputed<span class=\"_ _1\"></span> <span class=\"_ _9\"></span>on <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>basis <span class=\"_ _8\"></span>applicable <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>disposals <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f<span class=\"_ _6b\"> </span></span></span>immovable property mainly giving rise to a tax effect of 8% of the transfer value (2024: 8%);<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">deferred tax<span class=\"_ _2\"></span>ation o<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>excess o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>capital<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>allowances <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>depreciation<span class=\"ls6\">, <span class=\"_ _2\"></span></span>expected c<span class=\"_ _2\"></span>redit loss <span class=\"_ _2\"></span>allowances<span class=\"_ _2\"></span><span class=\"ls6\">, <span class=\"_ _2\"></span></span>right-<span class=\"ls3\">of<span class=\"_ _1\"></span><span class=\"ls0\">-use <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and lea<span class=\"_ _2\"></span>se<span class=\"_ _6b\"> </span></span></span></span></span>liabilities relating to India Factoring, which is computed using the<span class=\"_ _1\"></span> applicable tax rate of 25.168% (<span class=\"_ _2\"></span>2024: 25.168%); and<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">deferred <span class=\"_ _7\"></span>tax<span class=\"_ _2\"></span>ation <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n ri<span class=\"_ _1\"></span>ght-<span class=\"ls3\">of</span>-use ass<span class=\"_ _1\"></span>ets an<span class=\"_ _1\"></span>d lease <span class=\"_ _7\"></span>l<span class=\"_ _2\"></span>iabilities <span class=\"_ _7\"></span>relating to London <span class=\"_ _7\"></span>Forfaiting Company <span class=\"_ _7\"></span>L<span class=\"_ _2\"></span>imited, <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>omputed <span class=\"_ _1\"></span>using<span class=\"_ _6b\"> </span></span></span>the applicable tax rate of 25% (2024<span class=\"ls4\">: <span class=\"ls2\">25</span></span>%).<span class=\"_ _6b\"> </span>The Group <span class=\"_ _2\"></span>and Bank <span class=\"_ _2\"></span>have c<span class=\"_ _2\"></span>oncluded that <span class=\"_ _2\"></span>the deferred <span class=\"_ _2\"></span>tax assets <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>be recoverable <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span>estimated futu<span class=\"_ _2\"></span>re taxable i<span class=\"_ _2\"></span>ncome <span class=\"_ _4\"></span>based<span class=\"_ _6b\"> </span>on the approved business plans and budgets.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>recognised <span class=\"_ _2\"></span>deferred <span class=\"_ _2\"></span>tax <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>liabilities <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>recovered <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>settled <span class=\"_ _2\"></span>principally <span class=\"_ _4\"></span>after <span class=\"_ _2\"></span>more <span class=\"_ _2\"></span>than <span class=\"_ _2\"></span>12 <span class=\"_ _2\"></span>mon<span class=\"_ _2\"></span>ths <span class=\"_ _2\"></span>from<span class=\"_ _6b\"> </span>the end of the reporting period.<span class=\"_ _6b\"> </span>At December 2025, t<span class=\"ls9\">he </span>unabsorbed tax losses can be carried forward indefinitely and have no expiry date.<span class=\"_ _6b\"> </span>At Dece<span class=\"_ _1\"></span>mber 2024, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>unabsorbed tax l<span class=\"_ _1\"></span>osses can <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>carried forward <span class=\"_ _1\"></span>indefinitely <span class=\"_ _1\"></span>and h<span class=\"_ _1\"></span>ave no e<span class=\"_ _1\"></span>xpiry date, with the<span class=\"_ _1\"></span> exception <span class=\"_ _1\"></span>of USD0.<span class=\"ls5d\">3<span class=\"_ _6b\"> </span></span>million tax losses arising in respect of India Factoring, which expi<span class=\"_ _1\"></span>re by March 2027.<span class=\"_ _6b\"> </span>Unrecognised deferred taxation<span class=\"_ _6b\"> </span>At <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>eporting <span class=\"_ _4\"></span>date, <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>had<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>u<span class=\"_ _2\"></span>nutilised <span class=\"_ _4\"></span>tax <span class=\"_ _4\"></span>loss<span class=\"_ _2\"></span>es <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>temporary <span class=\"_ _4\"></span>differences <span class=\"_ _9\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>which <span class=\"_ _8\"></span>deferred <span class=\"_ _4\"></span>taxatio<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>was<span class=\"_ _6b\"> </span>unrecognised, <span class=\"_ _2\"></span><span class=\"ls8\">amo</span>unting <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>USD<span class=\"ls2\">171.8 <span class=\"_ _4\"></span></span>million <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4: <span class=\"_ _4\"></span>USD<span class=\"ls2\">167.</span>5 <span class=\"_ _4\"></span>million)<span class=\"lsa\">. <span class=\"_ _4\"></span></span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>entities <span class=\"_ _2\"></span>had <span class=\"_ _4\"></span>unutilised <span class=\"_ _4\"></span>tax <span class=\"_ _2\"></span>lo<span class=\"_ _2\"></span>sses <span class=\"_ _2\"></span>in<span class=\"_ _6b\"> </span>respect of which deferred taxation was unre<span class=\"_ _1\"></span>cognised amo<span class=\"_ _2\"></span>unting to USD24.1 million (<span class=\"ls2\">202</span>4: USD23.1 million)<span class=\"lsa\">. </span>Movements in temporary differences during the year<span class=\"_ _6b\"> </span>Deferred tax assets<span class=\"_ _6b\"> </span>Group<table class=\"s w243 h155\" id=\"_20cd98ae-b325-489a-b6ad-451fa7d37450\"><tr><td></td><td></td><td></td><td class=\"c x337 y19a3 w244 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Effect of<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x338 y16ab w245 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Opening<span class=\"_ _6b\"> </span></div></td><td class=\"c x339 y16ab w246 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Recognised in<span class=\"_ _6b\"> </span></div></td><td class=\"c x33a y16ab w247 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">movement in<span class=\"_ _6b\"> </span></div></td><td class=\"c x33b y16ab w248 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Closing<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x33c y19a4 w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td><td class=\"c x33d y19a4 w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x33e y19a4 w24a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">exchange rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x33f y19a4 w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x340 y19a5 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x341 y19a5 w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x342 y19a5 w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x343 y19a5 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e9 y19a6 w7 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19a7 w7 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19a7 w92 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (388,322) </div></td><td class=\"c x341 y19a7 w8 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,308  </div></td><td class=\"c x342 y19a7 w9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,227) </div></td><td class=\"c x343 y19a7 w92 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (387,241) </div></td></tr><tr><td class=\"c x1e9 y19a8 w7 h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19a8 w92 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,568,003  </div></td><td class=\"c x341 y19a8 w8 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (155,892) </div></td><td class=\"c x342 y19a8 w9 h8\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21,291) </div></td><td class=\"c x343 y19a8 w92 h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,390,820  </div></td></tr><tr><td class=\"c x1e9 y19a9 w7 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19a9 w92 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x341 y19a9 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19a9 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19a9 w92 h7\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19aa w7 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19aa w92 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x341 y19aa w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19aa w9 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19aa w92 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19ab w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x340 y19ab w92 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,779,755  </div></td><td class=\"c x341 y19ab w8 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(305,429) </div></td><td class=\"c x342 y19ab w9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,352) </div></td><td class=\"c x343 y19ab w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,472,974 </div></td></tr><tr><td class=\"c x1e9 y19ac w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x340 y19ac w92 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 704,559  </div></td><td class=\"c x341 y19ac w8 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  (173,808) </div></td><td class=\"c x342 y19ac w9 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (106) </div></td><td class=\"c x343 y19ac w92 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">530,645 </div></td></tr><tr><td class=\"c x1e9 y19ad w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x340 y19ad w92 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (707,971) </div></td><td class=\"c x341 y19ad w8 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">221,342 </div></td><td class=\"c x342 y19ad w9 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (638) </div></td><td class=\"c x343 y19ad w92 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(487,267) </div></td></tr><tr><td></td><td class=\"c x340 y19ae w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,654,513 </div></td><td class=\"c x341 y19ae w8 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (410,479) </div></td><td class=\"c x342 y19ae w9 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (25,614) </div></td><td class=\"c x343 y19ae w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,218,420  </div></td></tr><tr><td class=\"c x1e9 y19af w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19b0 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation </div></td><td class=\"c x340 y19b0 w92 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (512,806) </div></td><td class=\"c x341 y19b0 w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 125,853  </div></td><td class=\"c x342 y19b0 w9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,369) </div></td><td class=\"c x343 y19b0 w92 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (388,322) </div></td></tr><tr><td class=\"c x1e9 y19b1 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances </div></td><td class=\"c x340 y19b1 w92 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,643,657  </div></td><td class=\"c x341 y19b1 w8 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,038,924) </div></td><td class=\"c x342 y19b1 w9 h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (36,730) </div></td><td class=\"c x343 y19b1 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,568,003  </div></td></tr><tr><td class=\"c x1e9 y19b2 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments </div></td><td class=\"c x340 y19b2 w92 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x341 y19b2 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19b2 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19b2 w92 h7\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19b3 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances </div></td><td class=\"c x340 y19b3 w92 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x341 y19b3 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19b3 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19b3 w92 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19b4 w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x340 y19b4 w92 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,168,547  </div></td><td class=\"c x341 y19b4 w8 h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (384,275) </div></td><td class=\"c x342 y19b4 w9 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,517) </div></td><td class=\"c x343 y19b4 w92 h12\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,779,755  </div></td></tr><tr><td class=\"c x1e9 y19b5 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x340 y19b5 w92 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 374,928  </div></td><td class=\"c x341 y19b5 w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 335,342  </div></td><td class=\"c x342 y19b5 w9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,711) </div></td><td class=\"c x343 y19b5 w92 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 704,559  </div></td></tr><tr><td class=\"c x1e9 y19b6 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x340 y19b6 w92 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (372,336) </div></td><td class=\"c x341 y19b6 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (340,952) </div></td><td class=\"c x342 y19b6 w9 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,317  </div></td><td class=\"c x343 y19b6 w92 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (707,971) </div></td></tr><tr><td></td><td class=\"c x340 y19b7 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 19,000,479  </div></td><td class=\"c x341 y19b7 w8 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,302,956) </div></td><td class=\"c x342 y19b7 w9 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (43,010) </div></td><td class=\"c x343 y19b7 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,654,513  </div></td></tr></table>Bank<table class=\"s w243 h156\" id=\"_04838b36-308b-4cc6-9a53-6dbdc343c045\"><tr><td></td><td class=\"c x344 y19b8 w245 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Opening<span class=\"_ _6b\"> </span></div></td><td class=\"c x345 y19b8 w246 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Recognised in<span class=\"_ _6b\"> </span></div></td><td class=\"c x33b y19b8 w248 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Closing<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x346 y19b9 w249 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td><td class=\"c x347 y19b9 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x33f y19b9 w249 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x341 y19ba w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x342 y19ba w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x343 y19ba w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e9 y19bb w8f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19bc w8f h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation </div></td><td class=\"c x341 y19bc w8 h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td><td class=\"c x342 y19bc w9 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19bc w92 h12\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td></tr><tr><td class=\"c x1e9 y19bd w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances </div></td><td class=\"c x341 y19bd w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td><td class=\"c x342 y19bd w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19bd w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td></tr><tr><td class=\"c x1e9 y19be w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments </div></td><td class=\"c x341 y19be w8 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x342 y19be w9 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19be w92 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19bf w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances </div></td><td class=\"c x341 y19bf w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x342 y19bf w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19bf w92 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19c0 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x341 y19c0 w8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,702,539  </div></td><td class=\"c x342 y19c0 w9 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(229,565)<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x343 y19c0 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,472,974 </div></td></tr><tr><td class=\"c x1e9 y19c1 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x341 y19c1 w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 400,897  </div></td><td class=\"c x342 y19c1 w9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,930,677 </div></td><td class=\"c x343 y19c1 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,331,574 </div></td></tr><tr><td class=\"c x1e9 y19c2 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x341 y19c2 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (386,142) </div></td><td class=\"c x342 y19c2 w9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,701,112)  </div></td><td class=\"c x343 y19c2 w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,087,254) </div></td></tr><tr><td></td><td class=\"c x341 y19c3 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td><td class=\"c x342 y19c3 w9 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c3 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td></tr><tr><td class=\"c x1e9 y19c4 w8f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19c5 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation </div></td><td class=\"c x341 y19c5 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (562,820) </div></td><td class=\"c x342 y19c5 w9 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 130,030  </div></td><td class=\"c x343 y19c5 w92 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td></tr><tr><td class=\"c x1e9 y19c6 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances </div></td><td class=\"c x341 y19c6 w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td><td class=\"c x342 y19c6 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c6 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td></tr><tr><td class=\"c x1e9 y19c7 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments </div></td><td class=\"c x341 y19c7 w8 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x342 y19c7 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c7 w92 h7\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19c8 w8f h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances </div></td><td class=\"c x341 y19c8 w8 h12\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x342 y19c8 w9 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c8 w92 h12\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19c9 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x341 y19c9 w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,758,727  </div></td><td class=\"c x342 y19c9 w9 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (56,188) </div></td><td class=\"c x343 y19c9 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,702,539  </div></td></tr><tr><td class=\"c x1e9 y19ca w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x341 y19ca w8 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 800,144  </div></td><td class=\"c x342 y19ca w9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (399,247) </div></td><td class=\"c x343 y19ca w92 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 400,897  </div></td></tr><tr><td class=\"c x1e9 y19cb w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x341 y19cb w8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (711,547) </div></td><td class=\"c x342 y19cb w9 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 325,405  </div></td><td class=\"c x343 y19cb w92 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (386,142) </div></td></tr><tr><td></td><td class=\"c x341 y19cc w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td><td class=\"c x342 y19cc w9 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19cc w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td></tr></table>Deferred tax liabilitie<span class=\"_ _2\"></span>s Group <table class=\"s w24b h157\" id=\"_60acea49-c28c-42ae-b571-48d11514be90\"><tr><td></td><td></td><td class=\"c x348 y19cd w244 h112\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Effect of<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x349 y19ce w245 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Opening<span class=\"_ _6b\"> </span></div></td><td class=\"c x34a y19ce w247 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">movement in<span class=\"_ _6b\"> </span></div></td><td class=\"c x34b y19ce w248 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Closing<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x34c y19cf w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td><td class=\"c x34d y19cf w24a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">exchange rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x34e y19cf w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x290 y19d0 w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y19d0 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y19d0 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d1 w8f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19d2 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value of investment property and property and equipment </div></td><td class=\"c x290 y19d2 w9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,011,635 </div></td><td class=\"c x286 y19d2 w8 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">525,552 </div></td><td class=\"c x291 y19d2 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,537,187 </div></td></tr><tr><td class=\"c x16e y19d3 w8f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19d4 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value of investment property and property and equipment </div></td><td class=\"c x290 y19d4 w9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,266,961 </div></td><td class=\"c x286 y19d4 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (255,326) </div></td><td class=\"c x291 y19d4 w92 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,011,635 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-443": {
   "value": "Discontinued operations and disposal group classified as held<span class=\"_ _6b\"> </span>for sale<span class=\"_ _6b\"> </span>During <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>year <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _7\"></span>31 December <span class=\"_ _7\"></span>2025, <span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>ecision <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>as <span class=\"_ _7\"></span>made by <span class=\"_ _7\"></span>the Bank\u2019s <span class=\"_ _3c\"></span>Bo<span class=\"_ _2\"></span>ard <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>Directors to <span class=\"_ _7\"></span>sell <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>sha<span class=\"_ _2\"></span>reholdi<span class=\"ff1\">ng in <span class=\"_ _7\"></span>Egypt<span class=\"_ _6b\"> </span></span>Factors. In t<span class=\"_ _2\"></span>his respect, the Di<span class=\"_ _2\"></span>rectors determined that <span class=\"_ _2\"></span>the criteria emanating <span class=\"_ _2\"></span>from IFRS <span class=\"_ _2\"></span>5 for classifying t<span class=\"_ _2\"></span>he subsidia<span class=\"_ _2\"></span><span class=\"ff3\">ry as<span class=\"_ _2\"></span> \u2018held for <span class=\"_ _2\"></span>sale\u2019<span class=\"_ _6b\"> </span></span>and a \u2018discontinued operation\u2019 have <span class=\"_ _2\"></span>been<span class=\"_ _1\"></span> met as <span class=\"_ _2\"></span>at 31 December 2025, <span class=\"_ _2\"></span>given that the Bank is committed to <span class=\"_ _2\"></span>a plan to <span class=\"_ _2\"></span>sell its s<span class=\"_ _2\"></span><span class=\"ff1\">ubsidiary<span class=\"_ _6b\"> </span></span>and has initiated <span class=\"_ _2\"></span>an active program <span class=\"_ _2\"></span>to locate <span class=\"_ _2\"></span>a buyer for its <span class=\"_ _2\"></span>Egypt subsidiary, with <span class=\"_ _2\"></span>efforts to act<span class=\"_ _2\"></span>ively <span class=\"_ _2\"></span>market the subsidiary for <span class=\"_ _2\"></span>sale at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>price consistent with its fair value having commenced<span class=\"_ _1\"></span> during the reporting period. In <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>respect, <span class=\"_ _1\"></span>the assets<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>liab<span class=\"_ _2\"></span>ilities <span class=\"_ _7\"></span>attributable to <span class=\"_ _1\"></span>Egypt F<span class=\"_ _1\"></span>actors are<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>resented separately <span class=\"_ _7\"></span>as \u2018held for <span class=\"_ _7\"></span>sale\u2019 in <span class=\"_ _1\"></span>the Group\u2019s S<span class=\"_ _1\"></span>tatement<span class=\"_ _6b\"> </span>of financial position as at 31 December 2025 an<span class=\"_ _2\"></span>d the disposal group measured at the lower of carr<span class=\"_ _2\"></span>ying amount and <span class=\"_ _2\"></span>fair value less costs<span class=\"_ _6b\"> </span>to sell. S<span class=\"_ _1\"></span>imilarly, the Bank\u2019s <span class=\"_ _1\"></span>investment in <span class=\"_ _1\"></span>Egypt Factors has <span class=\"_ _1\"></span>also been reclassified <span class=\"_ _1\"></span>from \u2018Investments in<span class=\"_ _1\"></span> subsidiaries\u2019 to \u2018<span class=\"ff1\">Assets classified<span class=\"_ _6b\"> </span></span>as held for sale\u2019 as at the same date.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>fact <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>operatio<span class=\"_ _2\"></span>ns <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _4\"></span>represent <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>major <span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>business <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>dis<span class=\"_ _4\"></span>posal <span class=\"_ _4\"></span>will<span class=\"_ _6b\"> </span>result <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>net <span class=\"_ _4\"></span>results <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>subsidiary <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>presented <span class=\"_ _4\"></span>wit<span class=\"_ _2\"></span>hin <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>separate <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ne <span class=\"_ _4\"></span>item <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>\u2018Profit <span class=\"_ _4\"></span>fr<span class=\"_ _4\"></span><span class=\"ff1\">om <span class=\"_ _8\"></span>discontinued<span class=\"_ _6b\"> </span></span>operations\u2019 <span class=\"_ _7\"></span>in the State<span class=\"_ _1\"></span>ment of <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>omparative <span class=\"_ _7\"></span>information within <span class=\"_ _7\"></span>the Statement <span class=\"_ _1\"></span>of profit <span class=\"_ _7\"></span>or loss <span class=\"_ _7\"></span>relating t<span class=\"ff1\">o the fin<span class=\"_ _1\"></span>ancial<span class=\"_ _6b\"> </span></span>year ended 31 December 2024 has been re-presented to reflect this classification as a discontinued operation. Assets and liabilities of disposal group classified as held for sale<span class=\"_ _6b\"> </span>The following assets and liabilities attributable to Egypt F<span class=\"_ _1\"></span>actors were presented as held for sale as <span class=\"_ _2\"></span>at 31 Decembe<span class=\"_ _1\"></span>r 2025:<table class=\"s w18c h13a\" id=\"_81e75d00-face-4fe5-ae1f-9d0b385f816d\"><tr><td></td><td class=\"c x283 y1808 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y1809 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1809 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y180a wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y180a wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y180b wbd h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of financial position </div></td><td></td><td></td></tr><tr><td class=\"c x16e y180c wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td></tr><tr><td class=\"c x16e y180d wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x283 y180d wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,393  </div></td><td class=\"c x285 y180d wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y180e wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x283 y180e wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,470,336  </div></td><td class=\"c x285 y180e wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y180f wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property and equipment </div></td><td class=\"c x283 y180f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">214,527  </div></td><td class=\"c x285 y180f wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1810 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x283 y1810 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,035  </div></td><td class=\"c x285 y1810 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x283 y1811 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,726,291 </div></td><td class=\"c x285 y1811 wc h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16e y1812 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated wi<span class=\"_ _1\"></span>th assets held for sale </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1813 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x283 y1813 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,925,917  </div></td><td class=\"c x285 y1813 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1814 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x283 y1814 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">715,454  </div></td><td class=\"c x285 y1814 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1815 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Current tax liabilities </div></td><td class=\"c x283 y1815 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090  </div></td><td class=\"c x285 y1815 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1816 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x283 y1816 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,193,513  </div></td><td class=\"c x285 y1816 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x283 y1817 wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,838,974 </div></td><td class=\"c x285 y1817 wc h12\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1818 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net assets </div></td><td class=\"c x283 y1818 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">25,887,317 </div></td><td class=\"c x285 y1818 wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Financial performance and cash flow information<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>performance and <span class=\"_ _7\"></span>ca<span class=\"_ _2\"></span>sh <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>w <span class=\"_ _1\"></span>information re<span class=\"_ _1\"></span>lating to <span class=\"_ _7\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _1\"></span>Factors in <span class=\"_ _7\"></span>respect of the <span class=\"_ _7\"></span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _1\"></span>years e<span class=\"_ _1\"></span>nded 31 <span class=\"_ _1\"></span>Dece<span class=\"_ _2\"></span>mber <span class=\"_ _1\"></span>2024<span class=\"_ _6b\"> </span>and 31 December 2025 are presented in the table bel<span class=\"_ _1\"></span>ow:<table class=\"s w1e6 h13b\" id=\"_5c0866fd-0f3f-496a-838e-5c36c334156b\"><tr><td></td><td class=\"c x283 y1819 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y181a wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y181a wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y181b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y181b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y181c wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of profit or loss </div></td><td></td><td></td></tr><tr><td class=\"c x16e y181d wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest income </div></td><td class=\"c x283 y181d wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,746,147 </div></td><td class=\"c x285 y181d wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,412,246 </div></td></tr><tr><td class=\"c x16e y181e wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x283 y181e wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,040,169) </div></td><td class=\"c x285 y181e wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,409,503) </div></td></tr><tr><td class=\"c x16e y181f wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income<span class=\"ff1\"> </span></div></td><td class=\"c x283 y181f wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,705,978 </div></td><td class=\"c x285 y181f wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,002,743 </div></td></tr><tr><td class=\"c x16e y1820 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income </div></td><td class=\"c x283 y1820 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,182 </div></td><td class=\"c x285 y1820 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1821 wbd h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission expense </div></td><td class=\"c x283 y1821 wa9 h12\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(127,128) </div></td><td class=\"c x285 y1821 wc h12\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(169,679) </div></td></tr><tr><td class=\"c x16e y1822 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net fee and commission income<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1822 wa9 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(110,946) </div></td><td class=\"c x285 y1822 wc h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(169,679) </div></td></tr><tr><td class=\"c x16e y1823 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net trading results </div></td><td class=\"c x283 y1823 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,779 </div></td><td class=\"c x285 y1823 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(275,745) </div></td></tr><tr><td class=\"c x16e y1824 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net movement in expected credit losses and other credit i<span class=\"_ _1\"></span>mpairment charges<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y1824 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,236,955) </div></td><td class=\"c x285 y1824 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,182) </div></td></tr><tr><td class=\"c x16e y1825 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Operating income<span class=\"ff1\"> </span><span class=\"ff1\"> </span></div></td><td class=\"c x283 y1825 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,410,856 </div></td><td class=\"c x285 y1825 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,456,137 </div></td></tr><tr><td class=\"c x16e y1826 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses </div></td><td class=\"c x283 y1826 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,457,931) </div></td><td class=\"c x285 y1826 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,442,459) </div></td></tr><tr><td class=\"c x16e y1827 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation and amortisation </div></td><td class=\"c x283 y1827 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(202,859) </div></td><td class=\"c x285 y1827 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,088) </div></td></tr><tr><td class=\"c x16e y1828 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total operating expenses<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1828 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,660,790) </div></td><td class=\"c x285 y1828 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,637,547) </div></td></tr><tr><td class=\"c x16e y16b6 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit before income tax </div></td><td class=\"c x283 y16b6 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,750,066 </div></td><td class=\"c x285 y16b6 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,818,590 </div></td></tr><tr><td class=\"c x16e y16b7 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Taxation </div></td><td class=\"c x283 y16b7 wa9 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,780) </div></td><td class=\"c x285 y16b7 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y16b8 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit from discontinued operations </div></td><td class=\"c x283 y16b8 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,746,286  </div></td><td class=\"c x285 y16b8 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,818,590  </div></td></tr><tr><td class=\"c x16e y1829 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of cash flows </div></td><td></td><td></td></tr><tr><td class=\"c x16e y16bb wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows from operating activities </div></td><td class=\"c x283 y16bb wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,542,139  </div></td><td class=\"c x285 y16bb wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,185,095  </div></td></tr><tr><td class=\"c x16e y16bc wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows used in investing activities  </div></td><td class=\"c x283 y16bc wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(41,415) </div></td><td class=\"c x285 y16bc wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,988) </div></td></tr><tr><td class=\"c x16e y182a wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows used in financing activities </div></td><td class=\"c x283 y182a wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(209,812) </div></td><td class=\"c x285 y182a wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(201,764) </div></td></tr><tr><td class=\"c x16e y182b wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of net exchange gains/(losses) attributable to asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y182b wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,784  </div></td><td class=\"c x285 y182b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (534,324) </div></td></tr><tr><td class=\"c x16e y182c wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net increase in cash generated by the discontinued o<span class=\"_ _1\"></span>perations<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y182c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,367,696  </div></td><td class=\"c x285 y182c wc h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 21,436,019  </div></td></tr></table>Impairment assessment in respect of Egypt Factors<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>recoverable <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Bank\u2019s <span class=\"_ _4\"></span>investment <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _4\"></span>Factors, <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Assets <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span></span>held <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sale\u2019 <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _7\"></span>2025, <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>on its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff3\">\u2018<span class=\"ff1\">fair <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>less costs <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>sell<span class=\"ff3\">\u2019</span>. <span class=\"_ _7\"></span>In establishing <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span><span class=\"ff3\">\u2018<span class=\"ff1\">fair value <span class=\"_ _7\"></span>less <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>sell<span class=\"ff3\">\u2019</span> <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>subsidiary, <span class=\"_ _7\"></span>Management<span class=\"_ _6b\"> </span></span></span></span></span>estimated <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _9\"> </span>that <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>ould <span class=\"_ _8\"></span>flow <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>event <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>disposal <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>an <span class=\"_ _9\"> </span>orderly <span class=\"_ _9\"></span>transaction <span class=\"_ _8\"></span>with <span class=\"_ _9\"> </span>independent <span class=\"_ _8\"></span>mark<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span>participants within <span class=\"_ _2\"></span>a short <span class=\"_ _2\"></span>timeframe, <span class=\"_ _2\"></span>by reference to <span class=\"_ _2\"></span>indicative bid <span class=\"_ _2\"></span>prices which <span class=\"_ _2\"></span>are deemed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>M<span class=\"_ _2\"></span>anagement to <span class=\"_ _2\"></span>be reasonable. <span class=\"_ _2\"></span>As at<span class=\"_ _6b\"> </span>31 December 2025, the <span class=\"ff3\">\u2018</span>fair value less costs to sell<span class=\"ff3\">\u2019</span> <span class=\"ff3\">was higher than the investment\u2019s carrying amount.<span class=\"_ _6b\"> </span></span>The <span class=\"_ _4\"></span>assessment <span class=\"_ _8\"></span>above <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>key <span class=\"_ _8\"></span>assumptions <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>reasonable <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>management <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _8\"></span>2025. <span class=\"_ _8\"></span>Whi<span class=\"_ _2\"></span>lst <span class=\"_ _8\"></span>it <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>inherent <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>assumptions <span class=\"_ _9\"></span>may <span class=\"_ _8\"></span>change <span class=\"_ _9\"></span>as <span class=\"_ _8\"></span>economic, <span class=\"_ _9\"></span>political <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>market <span class=\"_ _9\"></span>conditions <span class=\"_ _8\"></span>change, <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>h<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>Directors believe that the Ban<span class=\"_ _1\"></span>k will recover the carrying amount of its in<span class=\"_ _1\"></span>vestment in Egypt Factors. Sensitivities performed in<span class=\"_ _1\"></span> respect <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the key assumptions resulted in an insignificant impact on the carrying amount.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "Discontinued operations and disposal group classified as held<span class=\"_ _6b\"> </span>for sale<span class=\"_ _6b\"> </span>During <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>year <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _7\"></span>31 December <span class=\"_ _7\"></span>2025, <span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>ecision <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>as <span class=\"_ _7\"></span>made by <span class=\"_ _7\"></span>the Bank\u2019s <span class=\"_ _3c\"></span>Bo<span class=\"_ _2\"></span>ard <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>Directors to <span class=\"_ _7\"></span>sell <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>sha<span class=\"_ _2\"></span>reholdi<span class=\"ff1\">ng in <span class=\"_ _7\"></span>Egypt<span class=\"_ _6b\"> </span></span>Factors. In t<span class=\"_ _2\"></span>his respect, the Di<span class=\"_ _2\"></span>rectors determined that <span class=\"_ _2\"></span>the criteria emanating <span class=\"_ _2\"></span>from IFRS <span class=\"_ _2\"></span>5 for classifying t<span class=\"_ _2\"></span>he subsidia<span class=\"_ _2\"></span><span class=\"ff3\">ry as<span class=\"_ _2\"></span> \u2018held for <span class=\"_ _2\"></span>sale\u2019<span class=\"_ _6b\"> </span></span>and a \u2018discontinued operation\u2019 have <span class=\"_ _2\"></span>been<span class=\"_ _1\"></span> met as <span class=\"_ _2\"></span>at 31 December 2025, <span class=\"_ _2\"></span>given that the Bank is committed to <span class=\"_ _2\"></span>a plan to <span class=\"_ _2\"></span>sell its s<span class=\"_ _2\"></span><span class=\"ff1\">ubsidiary<span class=\"_ _6b\"> </span></span>and has initiated <span class=\"_ _2\"></span>an active program <span class=\"_ _2\"></span>to locate <span class=\"_ _2\"></span>a buyer for its <span class=\"_ _2\"></span>Egypt subsidiary, with <span class=\"_ _2\"></span>efforts to act<span class=\"_ _2\"></span>ively <span class=\"_ _2\"></span>market the subsidiary for <span class=\"_ _2\"></span>sale at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>price consistent with its fair value having commenced<span class=\"_ _1\"></span> during the reporting period. In <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>respect, <span class=\"_ _1\"></span>the assets<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>liab<span class=\"_ _2\"></span>ilities <span class=\"_ _7\"></span>attributable to <span class=\"_ _1\"></span>Egypt F<span class=\"_ _1\"></span>actors are<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>resented separately <span class=\"_ _7\"></span>as \u2018held for <span class=\"_ _7\"></span>sale\u2019 in <span class=\"_ _1\"></span>the Group\u2019s S<span class=\"_ _1\"></span>tatement<span class=\"_ _6b\"> </span>of financial position as at 31 December 2025 an<span class=\"_ _2\"></span>d the disposal group measured at the lower of carr<span class=\"_ _2\"></span>ying amount and <span class=\"_ _2\"></span>fair value less costs<span class=\"_ _6b\"> </span>to sell. S<span class=\"_ _1\"></span>imilarly, the Bank\u2019s <span class=\"_ _1\"></span>investment in <span class=\"_ _1\"></span>Egypt Factors has <span class=\"_ _1\"></span>also been reclassified <span class=\"_ _1\"></span>from \u2018Investments in<span class=\"_ _1\"></span> subsidiaries\u2019 to \u2018<span class=\"ff1\">Assets classified<span class=\"_ _6b\"> </span></span>as held for sale\u2019 as at the same date.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>fact <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>operatio<span class=\"_ _2\"></span>ns <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _4\"></span>represent <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>major <span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>business <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>dis<span class=\"_ _4\"></span>posal <span class=\"_ _4\"></span>will<span class=\"_ _6b\"> </span>result <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>net <span class=\"_ _4\"></span>results <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>subsidiary <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>presented <span class=\"_ _4\"></span>wit<span class=\"_ _2\"></span>hin <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>separate <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ne <span class=\"_ _4\"></span>item <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>\u2018Profit <span class=\"_ _4\"></span>fr<span class=\"_ _4\"></span><span class=\"ff1\">om <span class=\"_ _8\"></span>discontinued<span class=\"_ _6b\"> </span></span>operations\u2019 <span class=\"_ _7\"></span>in the State<span class=\"_ _1\"></span>ment of <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>omparative <span class=\"_ _7\"></span>information within <span class=\"_ _7\"></span>the Statement <span class=\"_ _1\"></span>of profit <span class=\"_ _7\"></span>or loss <span class=\"_ _7\"></span>relating t<span class=\"ff1\">o the fin<span class=\"_ _1\"></span>ancial<span class=\"_ _6b\"> </span></span>year ended 31 December 2024 has been re-presented to reflect this classification as a discontinued operation. Assets and liabilities of disposal group classified as held for sale<span class=\"_ _6b\"> </span>The following assets and liabilities attributable to Egypt F<span class=\"_ _1\"></span>actors were presented as held for sale as <span class=\"_ _2\"></span>at 31 Decembe<span class=\"_ _1\"></span>r 2025:<table class=\"s w18c h13a\" id=\"_81e75d00-face-4fe5-ae1f-9d0b385f816d\"><tr><td></td><td class=\"c x283 y1808 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y1809 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1809 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y180a wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y180a wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y180b wbd h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of financial position </div></td><td></td><td></td></tr><tr><td class=\"c x16e y180c wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td></tr><tr><td class=\"c x16e y180d wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x283 y180d wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,393  </div></td><td class=\"c x285 y180d wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y180e wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x283 y180e wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,470,336  </div></td><td class=\"c x285 y180e wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y180f wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property and equipment </div></td><td class=\"c x283 y180f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">214,527  </div></td><td class=\"c x285 y180f wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1810 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x283 y1810 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,035  </div></td><td class=\"c x285 y1810 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x283 y1811 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,726,291 </div></td><td class=\"c x285 y1811 wc h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16e y1812 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated wi<span class=\"_ _1\"></span>th assets held for sale </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1813 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x283 y1813 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,925,917  </div></td><td class=\"c x285 y1813 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1814 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x283 y1814 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">715,454  </div></td><td class=\"c x285 y1814 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1815 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Current tax liabilities </div></td><td class=\"c x283 y1815 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090  </div></td><td class=\"c x285 y1815 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1816 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x283 y1816 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,193,513  </div></td><td class=\"c x285 y1816 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x283 y1817 wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,838,974 </div></td><td class=\"c x285 y1817 wc h12\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1818 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net assets </div></td><td class=\"c x283 y1818 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">25,887,317 </div></td><td class=\"c x285 y1818 wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Financial performance and cash flow information<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>performance and <span class=\"_ _7\"></span>ca<span class=\"_ _2\"></span>sh <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>w <span class=\"_ _1\"></span>information re<span class=\"_ _1\"></span>lating to <span class=\"_ _7\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _1\"></span>Factors in <span class=\"_ _7\"></span>respect of the <span class=\"_ _7\"></span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _1\"></span>years e<span class=\"_ _1\"></span>nded 31 <span class=\"_ _1\"></span>Dece<span class=\"_ _2\"></span>mber <span class=\"_ _1\"></span>2024<span class=\"_ _6b\"> </span>and 31 December 2025 are presented in the table bel<span class=\"_ _1\"></span>ow:<table class=\"s w1e6 h13b\" id=\"_5c0866fd-0f3f-496a-838e-5c36c334156b\"><tr><td></td><td class=\"c x283 y1819 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y181a wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y181a wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y181b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y181b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y181c wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of profit or loss </div></td><td></td><td></td></tr><tr><td class=\"c x16e y181d wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest income </div></td><td class=\"c x283 y181d wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,746,147 </div></td><td class=\"c x285 y181d wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,412,246 </div></td></tr><tr><td class=\"c x16e y181e wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x283 y181e wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,040,169) </div></td><td class=\"c x285 y181e wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,409,503) </div></td></tr><tr><td class=\"c x16e y181f wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income<span class=\"ff1\"> </span></div></td><td class=\"c x283 y181f wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,705,978 </div></td><td class=\"c x285 y181f wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,002,743 </div></td></tr><tr><td class=\"c x16e y1820 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income </div></td><td class=\"c x283 y1820 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,182 </div></td><td class=\"c x285 y1820 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1821 wbd h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission expense </div></td><td class=\"c x283 y1821 wa9 h12\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(127,128) </div></td><td class=\"c x285 y1821 wc h12\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(169,679) </div></td></tr><tr><td class=\"c x16e y1822 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net fee and commission income<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1822 wa9 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(110,946) </div></td><td class=\"c x285 y1822 wc h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(169,679) </div></td></tr><tr><td class=\"c x16e y1823 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net trading results </div></td><td class=\"c x283 y1823 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,779 </div></td><td class=\"c x285 y1823 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(275,745) </div></td></tr><tr><td class=\"c x16e y1824 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net movement in expected credit losses and other credit i<span class=\"_ _1\"></span>mpairment charges<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y1824 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,236,955) </div></td><td class=\"c x285 y1824 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,182) </div></td></tr><tr><td class=\"c x16e y1825 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Operating income<span class=\"ff1\"> </span><span class=\"ff1\"> </span></div></td><td class=\"c x283 y1825 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,410,856 </div></td><td class=\"c x285 y1825 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,456,137 </div></td></tr><tr><td class=\"c x16e y1826 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses </div></td><td class=\"c x283 y1826 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,457,931) </div></td><td class=\"c x285 y1826 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,442,459) </div></td></tr><tr><td class=\"c x16e y1827 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation and amortisation </div></td><td class=\"c x283 y1827 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(202,859) </div></td><td class=\"c x285 y1827 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,088) </div></td></tr><tr><td class=\"c x16e y1828 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total operating expenses<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1828 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,660,790) </div></td><td class=\"c x285 y1828 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,637,547) </div></td></tr><tr><td class=\"c x16e y16b6 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit before income tax </div></td><td class=\"c x283 y16b6 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,750,066 </div></td><td class=\"c x285 y16b6 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,818,590 </div></td></tr><tr><td class=\"c x16e y16b7 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Taxation </div></td><td class=\"c x283 y16b7 wa9 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,780) </div></td><td class=\"c x285 y16b7 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y16b8 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit from discontinued operations </div></td><td class=\"c x283 y16b8 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,746,286  </div></td><td class=\"c x285 y16b8 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,818,590  </div></td></tr><tr><td class=\"c x16e y1829 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of cash flows </div></td><td></td><td></td></tr><tr><td class=\"c x16e y16bb wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows from operating activities </div></td><td class=\"c x283 y16bb wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,542,139  </div></td><td class=\"c x285 y16bb wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,185,095  </div></td></tr><tr><td class=\"c x16e y16bc wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows used in investing activities  </div></td><td class=\"c x283 y16bc wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(41,415) </div></td><td class=\"c x285 y16bc wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,988) </div></td></tr><tr><td class=\"c x16e y182a wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows used in financing activities </div></td><td class=\"c x283 y182a wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(209,812) </div></td><td class=\"c x285 y182a wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(201,764) </div></td></tr><tr><td class=\"c x16e y182b wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of net exchange gains/(losses) attributable to asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y182b wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,784  </div></td><td class=\"c x285 y182b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (534,324) </div></td></tr><tr><td class=\"c x16e y182c wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net increase in cash generated by the discontinued o<span class=\"_ _1\"></span>perations<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y182c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,367,696  </div></td><td class=\"c x285 y182c wc h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 21,436,019  </div></td></tr></table>Impairment assessment in respect of Egypt Factors<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>recoverable <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Bank\u2019s <span class=\"_ _4\"></span>investment <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _4\"></span>Factors, <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Assets <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span></span>held <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sale\u2019 <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _7\"></span>2025, <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>on its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff3\">\u2018<span class=\"ff1\">fair <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>less costs <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>sell<span class=\"ff3\">\u2019</span>. <span class=\"_ _7\"></span>In establishing <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span><span class=\"ff3\">\u2018<span class=\"ff1\">fair value <span class=\"_ _7\"></span>less <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>sell<span class=\"ff3\">\u2019</span> <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>subsidiary, <span class=\"_ _7\"></span>Management<span class=\"_ _6b\"> </span></span></span></span></span>estimated <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _9\"> </span>that <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>ould <span class=\"_ _8\"></span>flow <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>event <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>disposal <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>an <span class=\"_ _9\"> </span>orderly <span class=\"_ _9\"></span>transaction <span class=\"_ _8\"></span>with <span class=\"_ _9\"> </span>independent <span class=\"_ _8\"></span>mark<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span>participants within <span class=\"_ _2\"></span>a short <span class=\"_ _2\"></span>timeframe, <span class=\"_ _2\"></span>by reference to <span class=\"_ _2\"></span>indicative bid <span class=\"_ _2\"></span>prices which <span class=\"_ _2\"></span>are deemed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>M<span class=\"_ _2\"></span>anagement to <span class=\"_ _2\"></span>be reasonable. <span class=\"_ _2\"></span>As at<span class=\"_ _6b\"> </span>31 December 2025, the <span class=\"ff3\">\u2018</span>fair value less costs to sell<span class=\"ff3\">\u2019</span> <span class=\"ff3\">was higher than the investment\u2019s carrying amount.<span class=\"_ _6b\"> </span></span>The <span class=\"_ _4\"></span>assessment <span class=\"_ _8\"></span>above <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>key <span class=\"_ _8\"></span>assumptions <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>reasonable <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>management <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _8\"></span>2025. <span class=\"_ _8\"></span>Whi<span class=\"_ _2\"></span>lst <span class=\"_ _8\"></span>it <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>inherent <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>assumptions <span class=\"_ _9\"></span>may <span class=\"_ _8\"></span>change <span class=\"_ _9\"></span>as <span class=\"_ _8\"></span>economic, <span class=\"_ _9\"></span>political <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>market <span class=\"_ _9\"></span>conditions <span class=\"_ _8\"></span>change, <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>h<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>Directors believe that the Ban<span class=\"_ _1\"></span>k will recover the carrying amount of its in<span class=\"_ _1\"></span>vestment in Egypt Factors. Sensitivities performed in<span class=\"_ _1\"></span> respect <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the key assumptions resulted in an insignificant impact on the carrying amount.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "Discontinued operations and disposal group classified as held<span class=\"_ _6b\"> </span>for sale<span class=\"_ _6b\"> </span>During <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>financial <span class=\"_ _1\"></span>year <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _7\"></span>31 December <span class=\"_ _7\"></span>2025, <span class=\"_ _1\"></span>a d<span class=\"_ _1\"></span>ecision <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>as <span class=\"_ _7\"></span>made by <span class=\"_ _7\"></span>the Bank\u2019s <span class=\"_ _3c\"></span>Bo<span class=\"_ _2\"></span>ard <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>Directors to <span class=\"_ _7\"></span>sell <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>sha<span class=\"_ _2\"></span>reholdi<span class=\"ff1\">ng in <span class=\"_ _7\"></span>Egypt<span class=\"_ _6b\"> </span></span>Factors. In t<span class=\"_ _2\"></span>his respect, the Di<span class=\"_ _2\"></span>rectors determined that <span class=\"_ _2\"></span>the criteria emanating <span class=\"_ _2\"></span>from IFRS <span class=\"_ _2\"></span>5 for classifying t<span class=\"_ _2\"></span>he subsidia<span class=\"_ _2\"></span><span class=\"ff3\">ry as<span class=\"_ _2\"></span> \u2018held for <span class=\"_ _2\"></span>sale\u2019<span class=\"_ _6b\"> </span></span>and a \u2018discontinued operation\u2019 have <span class=\"_ _2\"></span>been<span class=\"_ _1\"></span> met as <span class=\"_ _2\"></span>at 31 December 2025, <span class=\"_ _2\"></span>given that the Bank is committed to <span class=\"_ _2\"></span>a plan to <span class=\"_ _2\"></span>sell its s<span class=\"_ _2\"></span><span class=\"ff1\">ubsidiary<span class=\"_ _6b\"> </span></span>and has initiated <span class=\"_ _2\"></span>an active program <span class=\"_ _2\"></span>to locate <span class=\"_ _2\"></span>a buyer for its <span class=\"_ _2\"></span>Egypt subsidiary, with <span class=\"_ _2\"></span>efforts to act<span class=\"_ _2\"></span>ively <span class=\"_ _2\"></span>market the subsidiary for <span class=\"_ _2\"></span>sale at <span class=\"_ _2\"></span>a<span class=\"_ _6b\"> </span>price consistent with its fair value having commenced<span class=\"_ _1\"></span> during the reporting period. In <span class=\"_ _1\"></span>this <span class=\"_ _1\"></span>respect, <span class=\"_ _1\"></span>the assets<span class=\"_ _1\"></span> and <span class=\"_ _7\"></span>liab<span class=\"_ _2\"></span>ilities <span class=\"_ _7\"></span>attributable to <span class=\"_ _1\"></span>Egypt F<span class=\"_ _1\"></span>actors are<span class=\"_ _1\"></span> p<span class=\"_ _1\"></span>resented separately <span class=\"_ _7\"></span>as \u2018held for <span class=\"_ _7\"></span>sale\u2019 in <span class=\"_ _1\"></span>the Group\u2019s S<span class=\"_ _1\"></span>tatement<span class=\"_ _6b\"> </span>of financial position as at 31 December 2025 an<span class=\"_ _2\"></span>d the disposal group measured at the lower of carr<span class=\"_ _2\"></span>ying amount and <span class=\"_ _2\"></span>fair value less costs<span class=\"_ _6b\"> </span>to sell. S<span class=\"_ _1\"></span>imilarly, the Bank\u2019s <span class=\"_ _1\"></span>investment in <span class=\"_ _1\"></span>Egypt Factors has <span class=\"_ _1\"></span>also been reclassified <span class=\"_ _1\"></span>from \u2018Investments in<span class=\"_ _1\"></span> subsidiaries\u2019 to \u2018<span class=\"ff1\">Assets classified<span class=\"_ _6b\"> </span></span>as held for sale\u2019 as at the same date.<span class=\"_ _6b\"> </span>In <span class=\"_ _2\"></span>addition, <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>view <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>fact <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>operatio<span class=\"_ _2\"></span>ns <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>Egypt <span class=\"_ _4\"></span>Factors <span class=\"_ _4\"></span>represent <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>separate <span class=\"_ _4\"></span>major <span class=\"_ _2\"></span>li<span class=\"_ _2\"></span>ne <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>business <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _2\"></span>dis<span class=\"_ _4\"></span>posal <span class=\"_ _4\"></span>will<span class=\"_ _6b\"> </span>result <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntrol, <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>net <span class=\"_ _4\"></span>results <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>subsidiary <span class=\"_ _4\"></span>ar<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>presented <span class=\"_ _4\"></span>wit<span class=\"_ _2\"></span>hin <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>separate <span class=\"_ _4\"></span>li<span class=\"_ _2\"></span>ne <span class=\"_ _4\"></span>item <span class=\"_ _4\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>\u2018Profit <span class=\"_ _4\"></span>fr<span class=\"_ _4\"></span><span class=\"ff1\">om <span class=\"_ _8\"></span>discontinued<span class=\"_ _6b\"> </span></span>operations\u2019 <span class=\"_ _7\"></span>in the State<span class=\"_ _1\"></span>ment of <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rofit <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _1\"></span>loss. <span class=\"_ _1\"></span>The <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>omparative <span class=\"_ _7\"></span>information within <span class=\"_ _7\"></span>the Statement <span class=\"_ _1\"></span>of profit <span class=\"_ _7\"></span>or loss <span class=\"_ _7\"></span>relating t<span class=\"ff1\">o the fin<span class=\"_ _1\"></span>ancial<span class=\"_ _6b\"> </span></span>year ended 31 December 2024 has been re-presented to reflect this classification as a discontinued operation. Assets and liabilities of disposal group classified as held for sale<span class=\"_ _6b\"> </span>The following assets and liabilities attributable to Egypt F<span class=\"_ _1\"></span>actors were presented as held for sale as <span class=\"_ _2\"></span>at 31 Decembe<span class=\"_ _1\"></span>r 2025:<table class=\"s w18c h13a\" id=\"_81e75d00-face-4fe5-ae1f-9d0b385f816d\"><tr><td></td><td class=\"c x283 y1808 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y1809 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1809 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y180a wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y180a wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y180b wbd h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of financial position </div></td><td></td><td></td></tr><tr><td class=\"c x16e y180c wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td></td><td></td></tr><tr><td class=\"c x16e y180d wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x283 y180d wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,393  </div></td><td class=\"c x285 y180d wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y180e wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to customers </div></td><td class=\"c x283 y180e wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">63,470,336  </div></td><td class=\"c x285 y180e wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y180f wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Property and equipment </div></td><td class=\"c x283 y180f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">214,527  </div></td><td class=\"c x285 y180f wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1810 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x283 y1810 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">56,035  </div></td><td class=\"c x285 y1810 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x283 y1811 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,726,291 </div></td><td class=\"c x285 y1811 wc h6\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x16e y1812 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Liabilities directly associated wi<span class=\"_ _1\"></span>th assets held for sale </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1813 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x283 y1813 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,925,917  </div></td><td class=\"c x285 y1813 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1814 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x283 y1814 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">715,454  </div></td><td class=\"c x285 y1814 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1815 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Current tax liabilities </div></td><td class=\"c x283 y1815 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090  </div></td><td class=\"c x285 y1815 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1816 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x283 y1816 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,193,513  </div></td><td class=\"c x285 y1816 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x283 y1817 wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,838,974 </div></td><td class=\"c x285 y1817 wc h12\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1818 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net assets </div></td><td class=\"c x283 y1818 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">25,887,317 </div></td><td class=\"c x285 y1818 wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Financial performance and cash flow information<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>financial <span class=\"_ _1\"></span>performance and <span class=\"_ _7\"></span>ca<span class=\"_ _2\"></span>sh <span class=\"_ _7\"></span>flo<span class=\"_ _2\"></span>w <span class=\"_ _1\"></span>information re<span class=\"_ _1\"></span>lating to <span class=\"_ _7\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _1\"></span>Factors in <span class=\"_ _7\"></span>respect of the <span class=\"_ _7\"></span>finan<span class=\"_ _2\"></span>cial <span class=\"_ _1\"></span>years e<span class=\"_ _1\"></span>nded 31 <span class=\"_ _1\"></span>Dece<span class=\"_ _2\"></span>mber <span class=\"_ _1\"></span>2024<span class=\"_ _6b\"> </span>and 31 December 2025 are presented in the table bel<span class=\"_ _1\"></span>ow:<table class=\"s w1e6 h13b\" id=\"_5c0866fd-0f3f-496a-838e-5c36c334156b\"><tr><td></td><td class=\"c x283 y1819 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y181a wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y181a wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y181b wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y181b wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y181c wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of profit or loss </div></td><td></td><td></td></tr><tr><td class=\"c x16e y181d wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest income </div></td><td class=\"c x283 y181d wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,746,147 </div></td><td class=\"c x285 y181d wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,412,246 </div></td></tr><tr><td class=\"c x16e y181e wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x283 y181e wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,040,169) </div></td><td class=\"c x285 y181e wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,409,503) </div></td></tr><tr><td class=\"c x16e y181f wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net interest income<span class=\"ff1\"> </span></div></td><td class=\"c x283 y181f wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,705,978 </div></td><td class=\"c x285 y181f wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,002,743 </div></td></tr><tr><td class=\"c x16e y1820 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income </div></td><td class=\"c x283 y1820 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,182 </div></td><td class=\"c x285 y1820 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1821 wbd h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission expense </div></td><td class=\"c x283 y1821 wa9 h12\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(127,128) </div></td><td class=\"c x285 y1821 wc h12\"><div class=\"t m0 x7d h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">(169,679) </div></td></tr><tr><td class=\"c x16e y1822 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net fee and commission income<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1822 wa9 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(110,946) </div></td><td class=\"c x285 y1822 wc h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(169,679) </div></td></tr><tr><td class=\"c x16e y1823 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net trading results </div></td><td class=\"c x283 y1823 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">52,779 </div></td><td class=\"c x285 y1823 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(275,745) </div></td></tr><tr><td class=\"c x16e y1824 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net movement in expected credit losses and other credit i<span class=\"_ _1\"></span>mpairment charges<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y1824 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,236,955) </div></td><td class=\"c x285 y1824 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,182) </div></td></tr><tr><td class=\"c x16e y1825 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Operating income<span class=\"ff1\"> </span><span class=\"ff1\"> </span></div></td><td class=\"c x283 y1825 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,410,856 </div></td><td class=\"c x285 y1825 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,456,137 </div></td></tr><tr><td class=\"c x16e y1826 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses </div></td><td class=\"c x283 y1826 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,457,931) </div></td><td class=\"c x285 y1826 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,442,459) </div></td></tr><tr><td class=\"c x16e y1827 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation and amortisation </div></td><td class=\"c x283 y1827 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(202,859) </div></td><td class=\"c x285 y1827 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(195,088) </div></td></tr><tr><td class=\"c x16e y1828 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total operating expenses<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1828 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,660,790) </div></td><td class=\"c x285 y1828 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,637,547) </div></td></tr><tr><td class=\"c x16e y16b6 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit before income tax </div></td><td class=\"c x283 y16b6 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,750,066 </div></td><td class=\"c x285 y16b6 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,818,590 </div></td></tr><tr><td class=\"c x16e y16b7 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Taxation </div></td><td class=\"c x283 y16b7 wa9 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,780) </div></td><td class=\"c x285 y16b7 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y16b8 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit from discontinued operations </div></td><td class=\"c x283 y16b8 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,746,286  </div></td><td class=\"c x285 y16b8 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,818,590  </div></td></tr><tr><td class=\"c x16e y1829 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statement of cash flows </div></td><td></td><td></td></tr><tr><td class=\"c x16e y16bb wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows from operating activities </div></td><td class=\"c x283 y16bb wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,542,139  </div></td><td class=\"c x285 y16bb wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,185,095  </div></td></tr><tr><td class=\"c x16e y16bc wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows used in investing activities  </div></td><td class=\"c x283 y16bc wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(41,415) </div></td><td class=\"c x285 y16bc wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,988) </div></td></tr><tr><td class=\"c x16e y182a wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net cash flows used in financing activities </div></td><td class=\"c x283 y182a wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(209,812) </div></td><td class=\"c x285 y182a wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(201,764) </div></td></tr><tr><td class=\"c x16e y182b wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of net exchange gains/(losses) attributable to asse<span class=\"_ _1\"></span>ts and liabilities<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y182b wa9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,784  </div></td><td class=\"c x285 y182b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (534,324) </div></td></tr><tr><td class=\"c x16e y182c wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net increase in cash generated by the discontinued o<span class=\"_ _1\"></span>perations<span class=\"_ _2\"></span> </div></td><td class=\"c x283 y182c wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,367,696  </div></td><td class=\"c x285 y182c wc h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 21,436,019  </div></td></tr></table>Impairment assessment in respect of Egypt Factors<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>recoverable <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Bank\u2019s <span class=\"_ _4\"></span>investment <span class=\"_ _8\"></span>in <span class=\"_ _4\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _4\"></span>Factors, <span class=\"_ _8\"></span>which <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>\u2018<span class=\"_ _2\"></span><span class=\"ff1\">Assets <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>lassified <span class=\"_ _4\"></span>as <span class=\"_ _8\"></span></span>held <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sale\u2019 <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _7\"></span>2025, <span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>on its<span class=\"_ _1\"></span> <span class=\"_ _1\"></span><span class=\"ff3\">\u2018<span class=\"ff1\">fair <span class=\"_ _1\"></span>value <span class=\"_ _7\"></span>less costs <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>sell<span class=\"ff3\">\u2019</span>. <span class=\"_ _7\"></span>In establishing <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span><span class=\"ff3\">\u2018<span class=\"ff1\">fair value <span class=\"_ _7\"></span>less <span class=\"_ _1\"></span>costs <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>sell<span class=\"ff3\">\u2019</span> <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>subsidiary, <span class=\"_ _7\"></span>Management<span class=\"_ _6b\"> </span></span></span></span></span>estimated <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>cash <span class=\"_ _8\"></span>flows <span class=\"_ _9\"> </span>that <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>ould <span class=\"_ _8\"></span>flow <span class=\"_ _9\"> </span>to <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>Bank <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>event <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>disposal <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>an <span class=\"_ _9\"> </span>orderly <span class=\"_ _9\"></span>transaction <span class=\"_ _8\"></span>with <span class=\"_ _9\"> </span>independent <span class=\"_ _8\"></span>mark<span class=\"_ _4\"></span>et<span class=\"_ _6b\"> </span>participants within <span class=\"_ _2\"></span>a short <span class=\"_ _2\"></span>timeframe, <span class=\"_ _2\"></span>by reference to <span class=\"_ _2\"></span>indicative bid <span class=\"_ _2\"></span>prices which <span class=\"_ _2\"></span>are deemed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>M<span class=\"_ _2\"></span>anagement to <span class=\"_ _2\"></span>be reasonable. <span class=\"_ _2\"></span>As at<span class=\"_ _6b\"> </span>31 December 2025, the <span class=\"ff3\">\u2018</span>fair value less costs to sell<span class=\"ff3\">\u2019</span> <span class=\"ff3\">was higher than the investment\u2019s carrying amount.<span class=\"_ _6b\"> </span></span>The <span class=\"_ _4\"></span>assessment <span class=\"_ _8\"></span>above <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>key <span class=\"_ _8\"></span>assumptions <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>reasonable <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>management <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _8\"></span>2025. <span class=\"_ _8\"></span>Whi<span class=\"_ _2\"></span>lst <span class=\"_ _8\"></span>it <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>s <span class=\"_ _8\"></span>inherent <span class=\"_ _8\"></span>that <span class=\"_ _9\"></span>such <span class=\"_ _8\"></span>assumptions <span class=\"_ _9\"></span>may <span class=\"_ _8\"></span>change <span class=\"_ _9\"></span>as <span class=\"_ _8\"></span>economic, <span class=\"_ _9\"></span>political <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>market <span class=\"_ _9\"></span>conditions <span class=\"_ _8\"></span>change, <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>h<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span>Directors believe that the Ban<span class=\"_ _1\"></span>k will recover the carrying amount of its in<span class=\"_ _1\"></span>vestment in Egypt Factors. Sensitivities performed in<span class=\"_ _1\"></span> respect <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the key assumptions resulted in an insignificant impact on the carrying amount.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-444": {
   "value": "Earnings per share<span class=\"_ _6b\"> </span>Basic earnings per share<span class=\"_ _6b\"> </span>The calculation of <span class=\"_ _2\"></span>basic earnings per share has been based o<span class=\"_ _2\"></span>n the following results attributable to<span class=\"_ _2\"></span> ordinary shareholders and<span class=\"_ _2\"></span> wei<span class=\"_ _2\"></span>ghted<span class=\"_ _6b\"> </span>average number of ordinary shares outstanding.<span class=\"_ _6b\"> </span>As at 31 December 202<span class=\"ls2\">5 </span>and 2024, basic and diluted earnings per share are equal.<span class=\"_ _6b\"> </span>Profit/(Loss) attributable to ordinary shareholders<table class=\"s w1e7 h13c\" id=\"_a8438ff2-90d1-4614-934b-d85b5ae51777\"><tr><td></td><td class=\"c x2df y182d wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td></td><td class=\"c x282 y182d wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td class=\"c x283 y182d w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x2df y182e wa7 h8\"><div class=\"t m0 x1b h2 y497 ff1 fs0 fc1 sc0 ls0 ws0\">Continuing operations </div></td><td></td><td></td><td class=\"c x282 y182e wa7 h8\"><div class=\"t m0 x25 h2 y497 ff1 fs0 fc1 sc0 ls0 ws0\">Discontinued operations </div></td><td class=\"c x283 y182e w9e h8\"><div class=\"t m0 x89 h2 y497 ff1 fs0 fc1 sc0 ls0 ws0\">Total </div></td><td></td></tr><tr><td></td><td class=\"c x2df y182f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x2e0 y182f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x282 y182f wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y182f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y182f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y182f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x2df y1830 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2e0 y1830 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x282 y1830 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1830 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1830 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1830 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1831 w76 h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">(Loss)/Profit attributable to the  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">equity holders <span class=\"ls3\">of</span> the Group</span><span class=\"ls0\"> </span></div></td><td class=\"c x2df y1831 wc h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,635,911) </div></td><td class=\"c x2e0 y1831 wa9 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,699,164) </div></td><td class=\"c x282 y1831 wa8 h2e\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,746,286 </div></td><td class=\"c x284 y1831 wc h2e\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,818,590 </div></td><td class=\"c x283 y1831 wa9 h2e\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1<span class=\"ls2\">10</span>,<span class=\"ls2\">375</span> </div></td><td class=\"c x285 y1831 wc h2e\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">119,426 </div></td></tr></table>Weighted average number of ordinary shares<table class=\"s w18c h13d\" id=\"_b09dc669-2fc1-415f-bcdd-72bc023e8ce7\"><tr><td></td><td class=\"c x283 y1832 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group  </div></td><td></td></tr><tr><td></td><td class=\"c x283 y1833 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1833 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y1834 wa9 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of shares </div></td><td class=\"c x285 y1834 wc h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">No. of shares </div></td></tr><tr><td class=\"c x16e y1835 wbd h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Weighted average number of ordinary shares during the year </div></td><td class=\"c x283 y1835 wa9 h8\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x285 y1835 wc h8\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "Balances with the Central Bank of Malta, treasury bill<span class=\"_ _1\"></span>s and cash<span class=\"_ _2\"></span> <table class=\"s w1e8 hf7\" id=\"_dc2defef-1d3a-43fb-a9a0-1d844e59e581\"><tr><td></td><td class=\"c x282 y1836 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1836 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1837 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1837 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1837 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1837 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1838 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1838 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1838 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1838 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1839 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash </div></td><td class=\"c x282 y1839 wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,610 </div></td><td class=\"c x284 y1839 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,661 </div></td><td class=\"c x283 y1839 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,465 </div></td><td class=\"c x285 y1839 wb6 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,734 </div></td></tr><tr><td class=\"c x16e y183a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta </div></td><td class=\"c x282 y183a wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x284 y183a wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td><td class=\"c x283 y183a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x285 y183a wb6 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td></tr><tr><td class=\"c x16e y183b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Treasury bills </div></td><td class=\"c x282 y183b wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y183b wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td><td class=\"c x283 y183b wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y183b wb6 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td></tr><tr><td class=\"c x16e y183c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y183c wa8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x284 y183c wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x283 y183c wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x285 y183c wb6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td></td><td class=\"c x282 y183d wa8 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x284 y183d wc h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x283 y183d wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x285 y183d wb6 h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr></table>\u2018Balances with <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e Ce<span class=\"_ _1\"></span>ntral Bank <span class=\"_ _1\"></span>of Malta\u2019 include <span class=\"_ _1\"></span>a minimum re<span class=\"_ _1\"></span>serve deposit <span class=\"ff1\">requirement of <span class=\"_ _1\"></span>EUR6,753,786 converted to <span class=\"_ _1\"></span>USD7,935,362<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>using <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>EUR7,376,086 <span class=\"_ _7\"></span>converted to <span class=\"_ _7\"></span>USD7,662,670 using<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange <span class=\"_ _7\"></span>rate) in <span class=\"_ _7\"></span>terms<span class=\"_ _6b\"> </span> of Regulation <span class=\"_ _1\"></span>(EC) No: 1745/2003<span class=\"_ _7\"></span> of the European<span class=\"_ _1\"></span> Central <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk. The loss <span class=\"_ _1\"></span>allowance on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reserve deposit <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>to USD3,054 (2024<span class=\"ls16\">:<span class=\"_ _6b\"> </span></span><span class=\"ls16\"> </span>USD2,354).<span class=\"_ _6b\"> </span>Derivatives held for risk management<table class=\"s w1d0 h13e\" id=\"_b2e51c8b-d528-4526-938a-ed02144593d3\"><tr><td></td><td class=\"c x282 y183e w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y183e wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y183f wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y183f wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1840 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1840 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1841 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1842 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x282 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1842 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x285 y1842 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1843 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange with subsidiary companies </div></td><td class=\"c x282 y1843 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1843 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1843 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,080 </div></td><td class=\"c x285 y1843 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1844 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x285 y1844 wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1845 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1846 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- foreign exchange </div></td><td class=\"c x282 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1846 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x285 y1846 wb6 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td></tr><tr><td class=\"c x16e y1847 w70 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- interest rate with subsidiary companies </div></td><td class=\"c x282 y1847 wa9 h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1847 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1847 wa9 h8\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,126) </div></td><td class=\"c x285 y1847 wb6 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,041) </div></td></tr><tr><td></td><td class=\"c x282 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1848 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x285 y1848 wb6 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,165,387) </div></td></tr></table>The notional amount <span class=\"_ _2\"></span>of interest r<span class=\"_ _2\"></span>ate derivative contracts as <span class=\"_ _2\"></span>at the<span class=\"_ _2\"></span> end of <span class=\"_ _2\"></span>the financial year<span class=\"_ _2\"></span> ended 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span><span class=\"lse\">is </span>U<span class=\"_ _2\"></span>SD7,<span class=\"ls2\">000</span>,000<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD46,815,915). The notional amount of foreign exchange derivative<span class=\"_ _1\"></span> contracts is presented in Note 4.4.1.<span class=\"_ _6b\"> </span>See Note 45 for derivatives with related<span class=\"_ _1\"></span> parties.<span class=\"_ _6b\"> </span>Net investment hedge<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Indian <span class=\"_ _4\"></span>Rupees <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span><span class=\"ff3\">\u201c</span>INR<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>India <span class=\"_ _8\"></span>Factoring, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carryi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>amount <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>USD<span class=\"ls2\">40</span>.0 million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at 31<span class=\"_ _2\"></span> Decemb<span class=\"_ _2\"></span>er <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>(31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, th<span class=\"_ _2\"></span>e Bank <span class=\"_ _2\"></span>entered in<span class=\"_ _2\"></span>to forwa<span class=\"_ _2\"></span>rd foreign<span class=\"_ _6b\"> </span>exchange derivative contracts to he<span class=\"_ _1\"></span>dge its exposure to INR. As at 3<span class=\"_ _1\"></span>1 December 2025, the notional amount of these<span class=\"_ _1\"></span> derivative contracts<span class=\"_ _6b\"> </span>amounts to USD37.0 million (2024: USD<span class=\"ls2\">32</span>.1 million).<span class=\"_ _6b\"> </span>The Bank <span class=\"_ _2\"></span>applies hedge <span class=\"_ _2\"></span>accounting in <span class=\"_ _2\"></span>respect of<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>spot exchange<span class=\"_ _6b\"> </span>rates. Hedging <span class=\"lse\">is </span>undertaken usin<span class=\"_ _2\"></span>g forward foreign exchange contracts where an <span class=\"_ _2\"></span>economic relationship exists between the hedged net<span class=\"_ _6b\"> </span>investment and hedging instrument due to the foreign currency risk exposure<span class=\"_ _1\"></span>.<table class=\"s w1e9 h13f\" id=\"_fc919070-d726-448c-997c-2c33c85c98a1\"><tr><td></td><td></td><td class=\"c x2e1 y1849 wc0 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Carrying amount<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x2e2 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e4 y184a w1eb h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Hedge<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e5 y184b w1ec hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in hedged<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e6 y184b w1ed hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in fair<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e7 y184b w1ee hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">ineffectiveness<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e8 y184c w1ef hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">item<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184c w1f0 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">value of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ea y184c w1f1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised in<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2eb y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ec y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ed y184d w1f3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Nominal<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ee y184d w1f4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184d w1f5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">hedging<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ef y184d w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2f0 y184e w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f1 y184e w1f6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f2 y184e w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f3 y184e w103 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in OCI<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184e w1f7 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">instrument<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f4 y184e w1f8 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2e1 y184f w39 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f5 y184f w37 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c2 y184f wc3 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f6 y184f wc1 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f7 y184f wc2 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f8 y184f w46 h8\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x17f y1850 wbf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1851 wbf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1851 w39 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">728,109 </div></td><td class=\"c x2f5 y1851 w37 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1851 wc3 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,041,312  </div></td><td class=\"c x2f6 y1851 wc1 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 886,556  </div></td><td class=\"c x2f7 y1851 wc2 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 784,918  </div></td><td class=\"c x2f8 y1851 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,638)  </div></td></tr><tr><td class=\"c x17f y1852 wbf h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1853 wbf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1853 w39 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">518,146 </div></td><td class=\"c x2f5 y1853 w37 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1853 wc3 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">32,115,838  </div></td><td class=\"c x2f6 y1853 wc1 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 447,075  </div></td><td class=\"c x2f7 y1853 wc2 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 441,962  </div></td><td class=\"c x2f8 y1853 w46 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,113)  </div></td></tr></table>Trading assets<span class=\"_ _6b\"> </span>\u2018<span class=\"ff1\">Trading <span class=\"_ _1\"></span>assets<span class=\"ff3\">\u2019</span> <span class=\"_ _1\"></span>represent <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rfaiting <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>held by <span class=\"_ _1\"></span>London F<span class=\"_ _1\"></span>orfaiting Compan<span class=\"_ _1\"></span>y Limite<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and comprise <span class=\"_ _7\"></span>bills of <span class=\"_ _1\"></span>exchange, <span class=\"_ _7\"></span>promissory notes<span class=\"_ _6b\"> </span></span>and <span class=\"_ _4\"></span>transferable <span class=\"_ _4\"></span>trade <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>issued <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>issuers. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>short-term <span class=\"_ _4\"></span>tradi<span class=\"_ _2\"></span>ng.<span class=\"_ _6b\"> </span>None of the trading assets were listed<span class=\"_ _1\"></span> as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span>borrowing arrangements. A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>Loans and advances to banks<table class=\"s w1e6 h141\" id=\"_c86fdb4b-98db-4505-a463-631561289762\"><tr><td></td><td class=\"c x282 y1854 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1854 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1855 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1855 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1856 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1856 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1857 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to banks: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1858 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1858 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,506,590  </div></td><td class=\"c x284 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,315,627 </div></td><td class=\"c x283 y1858 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,959,912  </div></td><td class=\"c x285 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">55,720,208 </div></td></tr><tr><td class=\"c x16e y1859 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1859 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,890,740  </div></td><td class=\"c x284 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,125,528 </div></td><td class=\"c x283 y1859 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,254,728  </div></td><td class=\"c x285 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,360,627 </div></td></tr><tr><td class=\"c x16e y185a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y185a wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x284 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td><td class=\"c x283 y185a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x285 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td></tr><tr><td class=\"c x16e y185b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to banks </div></td><td class=\"c x282 y185b wa8 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">88,311,458 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td><td class=\"c x283 y185b wa9 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">82,128,768 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y185c wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y185c wa8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td><td class=\"c x284 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td><td class=\"c x283 y185c wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x285 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y185d wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to banks </div></td><td class=\"c x282 y185d wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x284 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x283 y185d wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x285 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr></table>\u2018Pledged <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>favo<span class=\"_ _2\"></span>ur <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>third <span class=\"_ _8\"></span>parties\u2019 <span class=\"_ _9\"> </span><span class=\"ff1\">represent <span class=\"_ _9\"> </span>amounts <span class=\"_ _9\"> </span>pledged <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>favour <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>third <span class=\"_ _9\"></span>parties <span class=\"_ _9\"> </span>under <span class=\"_ _9\"> </span>borrowing <span class=\"_ _9\"></span>arrangements <span class=\"_ _9\"></span>or <span class=\"_ _9\"></span>under<span class=\"_ _6b\"> </span></span>collateral margin agreements in respect of derivatives<span class=\"_ _1\"></span> held for risk management purposes<span class=\"lsa\">. </span>See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiary companies</span>. Loans and advances to customers<table class=\"s w1e6 h142\" id=\"_c4fa260a-f6d9-4c8b-9cce-fac27ef3a003\"><tr><td></td><td class=\"c x282 y185e wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y185e w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y185f wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y185f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1860 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1860 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1861 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to customers: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1862 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1862 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 242,342,756  </div></td><td class=\"c x284 y1862 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,154,355 </div></td><td class=\"c x283 y1862 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,216,725  </div></td><td class=\"c x285 y1862 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,389,431 </div></td></tr><tr><td class=\"c x16e y1863 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1863 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,537,974  </div></td><td class=\"c x284 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td><td class=\"c x283 y1863 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,580,876  </div></td><td class=\"c x285 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td></tr><tr><td class=\"c x16e y1864 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y1864 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x284 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td><td class=\"c x283 y1864 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x285 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td></tr><tr><td class=\"c x16e y1865 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to subsidiary companies </div></td><td class=\"c x282 y1865 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1865 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1865 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 381,956,203  </div></td><td class=\"c x285 y1865 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">311,924,956 </div></td></tr><tr><td class=\"c x16e y1866 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to customers </div></td><td class=\"c x282 y1866 wa8 h7\"><div class=\"t m0 x32 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">453,240,516 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td><td class=\"c x283 y1866 wa9 h7\"><div class=\"t m0 xcc hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">653,113,590 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td></tr><tr><td class=\"c x16e y1867 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to customers </div></td><td class=\"c x282 y1867 wa8 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td><td class=\"c x284 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td><td class=\"c x283 y1867 wa9 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,863,456) </div></td><td class=\"c x285 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,825,820) </div></td></tr><tr><td class=\"c x16e y1868 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to subsidiary companies </div></td><td class=\"c x282 y1868 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1868 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1868 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(659,672) </div></td><td class=\"c x285 y1868 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(666,679) </div></td></tr><tr><td class=\"c x16e y1869 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to customers </div></td><td class=\"c x282 y1869 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x284 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x283 y1869 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x285 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr></table>\u2018Pledged in favour of third parties\u2019 is comprised e<span class=\"_ _1\"></span>xclusively of assets pledged in favour of third parties under borrowing ar<span class=\"_ _2\"></span><span class=\"ff1\">rangements. </span>\u2018<span class=\"ff1\">Loans <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>advances <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>subsidiar<span class=\"ff3\">y <span class=\"_ _1\"></span>companies\u2019<span class=\"ff1\"> <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>facilities <span class=\"_ _7\"></span>that are<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>unsecured <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>repayable <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>demand. The<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pricing <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>such <span class=\"_ _7\"></span>facilities<span class=\"_ _6b\"> </span></span></span></span>is dependent on the currency of the funding and market conditions.<span class=\"_ _6b\"> </span>See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiar</span>y companies.<span class=\"_ _6b\"> </span>Financial investments at fair value through profit or<span class=\"_ _1\"></span> loss<span class=\"_ _6b\"> </span>At reporting <span class=\"_ _2\"></span>date, the Grou<span class=\"_ _2\"></span>p and <span class=\"_ _2\"></span>Bank held <span class=\"_ _2\"></span>an investment i<span class=\"_ _2\"></span>n two <span class=\"_ _2\"></span>unlisted sub<span class=\"_ _2\"></span>-funds of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>local collective investment <span class=\"_ _2\"></span>scheme regulated<span class=\"_ _6b\"> </span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>MFSA, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>independently r<span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>manager <span class=\"_ _2\"></span>licensed an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Financial <span class=\"_ _2\"></span>Conduct <span class=\"_ _2\"></span>Authority <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>United Kingdom. <span class=\"_ _2\"></span>At <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025<span class=\"ff3\">, the <span class=\"_ _2\"></span>Group\u2019s and <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss\u2019</span> <span class=\"_ _2\"></span>comprise a<span class=\"ls9\">n<span class=\"_ _6b\"> </span></span>investment  amounting  to<span class=\"_ _2\"></span>  USD8,576,042 <span class=\"_ _46\"> </span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _6\"> </span></span>USD12,780,554)  in  the <span class=\"_ _6\"> </span>Sustainable  Investment <span class=\"_ _46\"> </span>Fund,  a <span class=\"_ _6\"> </span>sub-fund <span class=\"_ _46\"> </span>t<span class=\"_ _2\"></span>hat  invests  in<span class=\"_ _6b\"> </span>sustainable <span class=\"_ _4\"></span>energy <span class=\"_ _8\"></span>plants <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>returns <span class=\"_ _4\"></span>g<span class=\"_ _2\"></span>enerated <span class=\"_ _4\"></span>throughout <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>each <span class=\"_ _8\"></span>plant<span class=\"_ _2\"></span>, <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>USD1,253,820<span class=\"_ _6b\"> </span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,125,539) <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Global Opportunities Fund, <span class=\"_ _2\"></span>a sub<span class=\"_ _2\"></span>-fund that invests <span class=\"_ _2\"></span>in a vari<span class=\"_ _2\"></span>ety of i<span class=\"_ _2\"></span>nvestments (i<span class=\"_ _2\"></span>ncluding real estate), <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>relative complex structures and limited liquidity.<span class=\"_ _6b\"> </span>At reporting date, t<span class=\"_ _2\"></span>he Group and <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>held more than 50% <span class=\"_ _2\"></span>of the<span class=\"_ _2\"></span> units in <span class=\"_ _2\"></span>the Sustainable <span class=\"_ _2\"></span>Investment Fund. H<span class=\"_ _2\"></span>owever, these shares <span class=\"_ _2\"></span>do<span class=\"_ _6b\"> </span>not carry an<span class=\"_ _1\"></span>y voting rights <span class=\"_ _1\"></span>in relation to manage<span class=\"_ _1\"></span>ment and control of the <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ub-fund. The Group and <span class=\"_ _1\"></span>Bank do not have <span class=\"_ _1\"></span>the power to <span class=\"_ _1\"></span>direct<span class=\"_ _6b\"> </span>the relevant <span class=\"_ _2\"></span>activities of <span class=\"_ _2\"></span>the sub<span class=\"_ _2\"></span>-fund or <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>affect the <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>returns. As <span class=\"_ _2\"></span>a result, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank is <span class=\"_ _2\"></span>not consolidating <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>investment and is measuring it at fair value th<span class=\"_ _1\"></span>rough profit or loss.<span class=\"_ _6b\"> </span>As at 1 January 2024, the Group\u2019s and Bank\u2019s \u2018Financial investments at fair value<span class=\"_ _1\"></span> through profit or loss\u2019 also comprised an i<span class=\"_ _2\"></span><span class=\"ff1\">nvestment<span class=\"_ _6b\"> </span></span>in <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>unlisted <span class=\"_ _8\"></span>equity <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>foreign <span class=\"_ _4\"></span>holding <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _4\"></span>registered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>K<span class=\"_ _2\"></span>uwait, <span class=\"_ _4\"></span>amounting <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>USD640,987. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>1<span class=\"_ _6b\"> </span>January 2024 was measured by reference to a market price quoted by a custodi<span class=\"_ _1\"></span>an. These shares were sold during the financial y<span class=\"_ _2\"></span>ear<span class=\"_ _6b\"> </span>ended 31 December 2024 for a consideration of USD586,504, resulti<span class=\"_ _1\"></span>ng in a loss on disposal of USD55,320.<span class=\"_ _6b\"> </span>As a<span class=\"ls10\">t </span>31 <span class=\"_ _2\"></span>December 2025, the Gro<span class=\"_ _2\"></span>up and Bank held <span class=\"_ _2\"></span>an investment in <span class=\"_ _2\"></span>other unlisted equity <span class=\"_ _2\"></span>shares with a <span class=\"_ _2\"></span>carrying amount of USD52,3<span class=\"_ _2\"></span>57<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD52,357).<span class=\"_ _6b\"> </span>A <span class=\"_ _1\"></span>reconciliation <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>vement <span class=\"_ _7\"></span>in the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _7\"></span>of equity <span class=\"_ _7\"></span>investments me<span class=\"_ _1\"></span>asured <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>profit or <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>is presented<span class=\"_ _6b\"> </span>in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>Financial <span class=\"_ _1d\"> </span>investments <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>fair <span class=\"_ _1c\"> </span>value <span class=\"_ _1d\"> </span>through <span class=\"_ _1c\"> </span>other <span class=\"_ _1d\"> </span>comprehensive<span class=\"_ _6b\"> </span>income<table class=\"s w1e8 h143\" id=\"_24ae49b8-8406-4d42-b70f-8b8b13580f04\"><tr><td></td><td class=\"c x282 y186a wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y186a wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y186b wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y186b wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y186b wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y186b wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y186c wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y186c wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y186c wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y186c wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y186d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y186e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by the Government of Malta </div></td><td class=\"c x282 y186e wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,321,590  </div></td><td class=\"c x284 y186e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,643,038 </div></td><td class=\"c x283 y186e wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,321,590  </div></td><td class=\"c x285 y186e wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,643,038 </div></td></tr><tr><td class=\"c x16e y186f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y186f wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,799,128  </div></td><td class=\"c x284 y186f wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,079,221 </div></td><td class=\"c x283 y186f wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,799,128  </div></td><td class=\"c x285 y186f wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,079,221 </div></td></tr><tr><td class=\"c x16e y1870 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1870 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,133,966  </div></td><td class=\"c x284 y1870 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,542,836 </div></td><td class=\"c x283 y1870 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,133,966  </div></td><td class=\"c x285 y1870 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,542,836 </div></td></tr><tr><td></td><td class=\"c x282 y1871 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1871 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x283 y1871 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x285 y1871 wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y13ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y13ba wa8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">59</span>,<span class=\"ls2\">407</span>) </div></td><td class=\"c x284 y13ba wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x283 y13ba wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">59</span>,<span class=\"ls2\">407</span>) </div></td><td class=\"c x285 y13ba wb6 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr></table>As at 31 December 2025<span class=\"ls6\">, </span>USD<span class=\"ls2\">63</span>,<span class=\"ls2\">976</span>,<span class=\"ls2\">026</span> (2024<span class=\"ls4\">: </span>USD36,109,819<span class=\"ls5\">) <span class=\"_ _2\"></span></span>of <span class=\"ff3\">the Group\u2019s and Bank\u2019s \u2018Financial investments at fair value thro<span class=\"_ _2\"></span>ugh<span class=\"_ _6b\"> </span></span>other <span class=\"_ _2\"></span>comprehensive income\u2019 <span class=\"_ _2\"></span>were <span class=\"_ _2\"></span>pledged <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure <span class=\"_ _2\"></span>funding<span class=\"_ _2\"></span><span class=\"ff1\">. <span class=\"_ _2\"></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>debt<span class=\"_ _6b\"> </span></span>instruments with a carrying amount of USD62,046,014 (2024<span class=\"ls4\">: </span>USD30,049,725) were utilised against these credit lines. All <span class=\"_ _1\"></span>financial in<span class=\"_ _1\"></span>vestments at <span class=\"_ _7\"></span>fair value through <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>were l<span class=\"_ _1\"></span>isted as <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>31 December <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 and <span class=\"_ _1\"></span>31 December <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>4.<span class=\"_ _6b\"> </span>An analysis of credit risk in respect of these instru<span class=\"_ _1\"></span>ments is presented in Note 4 o<span class=\"_ _2\"></span>f these finan<span class=\"_ _1\"></span>cial statements. Reconciliation of carrying amount<table class=\"s w1fa h145\" id=\"_e8dd111d-42b9-4f53-a09b-b6dd6a45d5b3\"><tr><td></td><td class=\"c x282 y187a wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y187a w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y187b wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y187b wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y187b wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y187b wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y187c wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y187c wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y187c wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y187c wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y187d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y187d wa8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  120,265,095 </div></td><td class=\"c x284 y187d wc h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 140,755,780  </div></td><td class=\"c x283 y187d wa9 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  120,265,095 </div></td><td class=\"c x285 y187d wc h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 140,755,780  </div></td></tr><tr><td class=\"c x16e y187e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions </div></td><td class=\"c x282 y187e wa8 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (29,755,930) </div></td><td class=\"c x284 y187e wc h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,882,889) </div></td><td class=\"c x283 y187e wa9 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (29,755,930) </div></td><td class=\"c x285 y187e wc h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,882,889) </div></td></tr><tr><td class=\"c x16e y187f wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value </div></td><td class=\"c x282 y187f wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,132,037  </div></td><td class=\"c x284 y187f wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,259,441  </div></td><td class=\"c x283 y187f wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,132,037  </div></td><td class=\"c x285 y187f wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,259,441  </div></td></tr><tr><td class=\"c x16e y1880 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y1880 wa8 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (724,853) </div></td><td class=\"c x284 y1880 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (737,067) </div></td><td class=\"c x283 y1880 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (724,853) </div></td><td class=\"c x285 y1880 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (737,067) </div></td></tr><tr><td class=\"c x16e y1881 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y1881 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (31,583) </div></td><td class=\"c x284 y1881 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (196,812) </div></td><td class=\"c x283 y1881 wa9 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (31,583) </div></td><td class=\"c x285 y1881 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (196,812) </div></td></tr><tr><td class=\"c x16e y1882 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y1882 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,369,918  </div></td><td class=\"c x284 y1882 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,933,358) </div></td><td class=\"c x283 y1882 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,369,918  </div></td><td class=\"c x285 y1882 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,933,358) </div></td></tr><tr><td class=\"c x16e y1883 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y1883 wa8 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1883 wc h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td><td class=\"c x283 y1883 wa9 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  105,254,684 </div></td><td class=\"c x285 y1883 wc h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td></tr></table>Financial investments at amortised cost<table class=\"s w1f9 h144\" id=\"_7229d7b0-af23-4927-bfbc-b665544c14bc\"><tr><td></td><td class=\"c x282 y1872 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1872 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1873 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1873 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1873 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1873 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1874 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1874 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1874 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1874 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1875 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1876 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y1876 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x284 y1876 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x283 y1876 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x285 y1876 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x16e y1151 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1151 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x284 y1151 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x283 y1151 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x285 y1151 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y1877 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by subsidiaries </div></td><td class=\"c x282 y1877 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1877 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1877 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,310,958  </div></td><td class=\"c x285 y1877 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1152 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments </div></td><td class=\"c x282 y1152 wa8 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x284 y1152 wc h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x283 y1152 wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,045)  </div></td><td class=\"c x285 y1152 wb6 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x16e y1878 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments issued by subsidiaries </div></td><td class=\"c x282 y1878 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1878 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1878 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (137,565)  </div></td><td class=\"c x285 y1878 wb6 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1879 wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y1879 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y1879 wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y1879 wb6 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of USD2,374,659 <span class=\"_ _2\"></span>were pledged <span class=\"_ _2\"></span>in favo<span class=\"_ _2\"></span><span class=\"ff1\">ur <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span>the European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure fun<span class=\"_ _2\"></span>ding and <span class=\"_ _2\"></span>utilised against <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>credit lines. <span class=\"_ _4\"></span><span class=\"ff3\">As <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>Bank\u2019s \u2018Financial investments at amortised cost\u2019 were pledged to secure funding.<span class=\"_ _6b\"> </span>As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>investments <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>cost <span class=\"_ _4\"></span>were <span class=\"_ _4\"></span>listed. <span class=\"_ _8\"></span>An <span class=\"_ _4\"></span>analysis <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>in<span class=\"_ _6b\"> </span>respect of these instruments is presented in Note 4 of these fin<span class=\"_ _1\"></span>ancial statements.<span class=\"_ _6b\"> </span>During <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _4\"></span>31 <span class=\"_ _9\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _4\"></span>ac<span class=\"_ _2\"></span>quired <span class=\"_ _4\"></span>debt <span class=\"_ _9\"></span>instruments <span class=\"_ _4\"></span>issued <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>London <span class=\"_ _8\"></span>Forfaiting <span class=\"_ _8\"></span>Co<span class=\"_ _2\"></span>mpany<span class=\"_ _6b\"> </span>Limited. The carrying amount of these<span class=\"_ _1\"></span> unsecured variable rate debt instruments as at 31 December 2025 amounted to USD96,310,958.<span class=\"_ _6b\"> </span>See Note 45 for financial investments issued by related parties<span class=\"_ _1\"></span>. Reconciliation of carrying amount<table class=\"s w1fb h146\" id=\"_d0c811a7-57b6-41a9-86c0-70a76927cc26\"><tr><td></td><td class=\"c x282 y1884 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1884 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1885 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1885 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1886 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1886 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1887 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y1887 wa8 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x284 y1887 wc h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073  </div></td><td class=\"c x283 y1887 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x285 y1887 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073 </div></td></tr><tr><td class=\"c x16e y1888 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisitions </div></td><td class=\"c x282 y1888 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,306,074 </div></td><td class=\"c x284 y1888 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1888 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 135,065,404  </div></td><td class=\"c x285 y1888 wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x16e y1889 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions and disposals </div></td><td class=\"c x282 y1889 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x284 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td><td class=\"c x283 y1889 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x285 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td></tr><tr><td class=\"c x16e y188a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y188a wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x284 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td><td class=\"c x283 y188a wa9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x285 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td></tr><tr><td class=\"c x16e y188b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y188b wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 916,274  </div></td><td class=\"c x284 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td><td class=\"c x283 y188b wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,730,228  </div></td><td class=\"c x285 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td></tr><tr><td class=\"c x16e y188c wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y188c wa8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 72,476  </div></td><td class=\"c x284 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td><td class=\"c x283 y188c wa9 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 810,150  </div></td><td class=\"c x285 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td></tr><tr><td class=\"c x16e y188d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in loss allowance </div></td><td class=\"c x282 y188d wa8 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,024) </div></td><td class=\"c x284 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td><td class=\"c x283 y188d wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (143,589) </div></td><td class=\"c x285 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td></tr><tr><td class=\"c x16e y188e wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y188e wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y188e wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>Other assets <table class=\"s w1d1 h158\" id=\"_106c64b9-b940-4aa6-8654-fee22fc3aa6a\"><tr><td></td><td class=\"c x282 y19d5 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19d5 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19d6 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19d6 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19d7 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19d7 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d8 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accounts receivable and prepayments  </div></td><td class=\"c x282 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,335,148 </div></td><td class=\"c x284 y19d8 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,471,505 </div></td><td class=\"c x283 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090,541 </div></td><td class=\"c x285 y19d8 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,893,388 </div></td></tr><tr><td class=\"c x16e y19d9 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accrued income </div></td><td class=\"c x282 y19d9 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,809 </div></td><td class=\"c x284 y19d9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,708 </div></td><td class=\"c x283 y19d9 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,017 </div></td><td class=\"c x285 y19d9 wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,884 </div></td></tr><tr><td class=\"c x16e y19da w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation receivable </div></td><td class=\"c x282 y19da wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,163 </div></td><td class=\"c x284 y19da wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,374 </div></td><td class=\"c x283 y19da wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,135 </div></td><td class=\"c x285 y19da wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,886 </div></td></tr><tr><td class=\"c x16e y19db w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Depositor Compensation Scheme </div></td><td class=\"c x282 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x284 y19db wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td><td class=\"c x283 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x285 y19db wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td></tr><tr><td class=\"c x16e y19dc w70 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Single Resolution Fund </div></td><td class=\"c x282 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x284 y19dc wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x285 y19dc wb6 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y19dd w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x282 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">613,1<span class=\"ls2\">09</span> </div></td><td class=\"c x284 y19dd wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,892,665 </div></td><td class=\"c x283 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">611,636 </div></td><td class=\"c x285 y19dd wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,891,367 </div></td></tr><tr><td></td><td class=\"c x282 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,274,697 </div></td><td class=\"c x284 y19de wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,088,122 </div></td><td class=\"c x283 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,857,797 </div></td><td class=\"c x285 y19de wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,312,395 </div></td></tr></table>\u2018Accounts receivable and <span class=\"_ _2\"></span>prepayments\u2019 includes an <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span><span class=\"ff1\">US<span class=\"_ _2\"></span>D1,510,558 (<span class=\"ls2\">202</span>4: USD1,215,181<span class=\"ls5\">) <span class=\"_ _2\"></span></span>related to subsidiary co<span class=\"_ _2\"></span>mpanies of<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>the Bank.  Cash <span class=\"_ _7\"></span>amounting to <span class=\"_ _7\"></span>USD2,511,782 (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">USD2,975,052) <span class=\"_ _1\"></span>has <span class=\"_ _7\"></span>been pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>epositor <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>mpens<span class=\"_ _1\"></span>ation <span class=\"_ _1\"></span>Scheme. <span class=\"_ _7\"></span>In addition,<span class=\"_ _6b\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span>cash <span class=\"_ _1\"></span>amounting <span class=\"_ _7\"></span>to USD473,686 <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>US<span class=\"_ _1\"></span>D418,818) has<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>pledged i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>favour of <span class=\"_ _7\"></span>the Single<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>olution F<span class=\"_ _1\"></span>und as <span class=\"_ _7\"></span>an Irrevocable <span class=\"_ _7\"></span>Payment<span class=\"_ _6b\"> </span> Commitment (<span class=\"ff3\">\u201c</span>IPC<span class=\"ff3\">\u201d</span>) in terms of the Recovery and Resolution Regulations (refer to Note 42<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> See Note 45 for balances with related parties. Amounts owed to institutions and banks<table class=\"s w18c h159\" id=\"_440ee3e5-d0c2-416b-9f8a-67da8df25569\"><tr><td></td><td class=\"c x282 y19df w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19df wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19e0 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19e0 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19e0 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19e0 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19e1 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19e1 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19e1 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19e1 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19e2 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Term deposits </div></td><td class=\"c x282 y19e2 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 151,680,378  </div></td><td class=\"c x284 y19e2 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">123,761,045 </div></td><td class=\"c x283 y19e2 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89,985,103  </div></td><td class=\"c x285 y19e2 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,296,840 </div></td></tr><tr><td class=\"c x16e y19e3 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Repayable on demand </div></td><td class=\"c x282 y19e3 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70,886,401  </div></td><td class=\"c x284 y19e3 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,432,286 </div></td><td class=\"c x283 y19e3 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70,886,401  </div></td><td class=\"c x285 y19e3 wb6 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,432,286 </div></td></tr><tr><td></td><td class=\"c x282 y19e4 wa9 h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 222,566,779  </div></td><td class=\"c x284 y19e4 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td><td class=\"c x283 y19e4 wa9 h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 160,871,504  </div></td><td class=\"c x285 y19e4 wb6 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">168,729,126 </div></td></tr></table>As <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _9\"></span>2025, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>participated <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>liquidity-providing <span class=\"_ _9\"></span>reverse <span class=\"_ _8\"></span>repurchase <span class=\"_ _9\"></span>operations <span class=\"_ _8\"></span>with <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>European<span class=\"_ _6b\"> </span>Central <span class=\"_ _1\"></span>Bank<span class=\"lsa\">.</span><span class=\"lsa\"> </span><span class=\"ff3\">As d<span class=\"_ _1\"></span>isclosed in <span class=\"_ _1\"></span>Notes 25 <span class=\"_ _1\"></span>and 26, <span class=\"_ _1\"></span>\u2018Financial <span class=\"_ _1\"></span>investments measured <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value through <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>comprehensive income\u2019 <span class=\"_ _1\"></span>with<span class=\"_ _6b\"> </span></span>a <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD63,976,026 <span class=\"_ _4\"></span>(2024: <span class=\"_ _2\"></span>USD36,109,819) <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>\u2018Financial <span class=\"_ _2\"></span>investments <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span>USD2,374,659 <span class=\"_ _1\"></span>(2024: N<span class=\"_ _1\"></span>il) <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> Ce<span class=\"_ _1\"></span>ntral <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>of Malta as<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollateral <span class=\"_ _7\"></span>for these <span class=\"_ _7\"></span>funding ope<span class=\"_ _1\"></span>rations as <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>Dece<span class=\"_ _2\"></span>mber<span class=\"_ _6b\"> </span>2025.<span class=\"ls0\"> The outs<span class=\"_ _1\"></span>tanding balances <span class=\"_ _1\"></span>related to <span class=\"_ _1\"></span>the Group's and<span class=\"_ _1\"></span> the Bank's <span class=\"_ _1\"></span>liquidity-providing operations as of <span class=\"_ _1\"></span>31 Decembe<span class=\"_ _1\"></span>r <span class=\"ls2\">2025</span> amount to<span class=\"_ _6b\"> </span></span>USD62,046,014 (2024: USD30,049,725)<span class=\"lsa\">. </span><span class=\"ff3\">These amounts are included within \u2018Term deposits\u2019 in the table above.<span class=\"_ _6b\"> </span></span>\u2018<span class=\"ff1\">Amounts <span class=\"_ _8\"></span>owed <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>instituti<span class=\"_ _1\"></span>ons <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>banks<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>balances <span class=\"_ _8\"></span>amounting <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>USD12,732,420 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls4\">: <span class=\"_ _8\"></span></span></span>USD13,187,149<span class=\"ls5\">) <span class=\"_ _8\"></span></span>which <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span></span>collateral <span class=\"_ _2\"></span>in re<span class=\"_ _2\"></span>spect of <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>banks. <span class=\"_ _2\"></span>Pled<span class=\"_ _2\"></span>ges are <span class=\"_ _2\"></span>generally <span class=\"_ _2\"></span>conducted <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usual <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>customary<span class=\"_ _6b\"> </span>for standard borrowing contracts.<span class=\"_ _6b\"> </span>See Note 45 for balances due to related parties. Amounts owed to customers<table class=\"s w18c hbc\" id=\"_c44d4e2d-4264-4a26-9cc7-45ba956c1326\"><tr><td></td><td class=\"c x282 y19e5 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19e5 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19e6 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19e6 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19e6 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19e6 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19e7 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19e7 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19e7 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19e7 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19e8 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Term deposits </div></td><td class=\"c x282 y19e8 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 738,888,904  </div></td><td class=\"c x284 y19e8 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">579,062,597 </div></td><td class=\"c x283 y19e8 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 738,888,904  </div></td><td class=\"c x285 y19e8 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">579,062,597 </div></td></tr><tr><td class=\"c x16e y19e9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Repayable on demand </div></td><td class=\"c x282 y19e9 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 110,155,828  </div></td><td class=\"c x284 y19e9 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">100,056,152 </div></td><td class=\"c x283 y19e9 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 109,506,354  </div></td><td class=\"c x285 y19e9 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,672,997 </div></td></tr><tr><td class=\"c x16e y19ea wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to subsidiary companies </div></td><td class=\"c x282 y19ea wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y19ea wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y19ea wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,150,551 </div></td><td class=\"c x285 y19ea wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,955,463 </div></td></tr><tr><td></td><td class=\"c x282 y19eb wa8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ff5 ls0\">849,044,732</span><span class=\"ff5 ls0\"> </span></div></td><td class=\"c x284 y19eb wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td><td class=\"c x283 y19eb wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">852,545,809 </div></td><td class=\"c x285 y19eb wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,691,057 </div></td></tr></table>At<span class=\"ls0\"> 31 Dece<span class=\"_ _1\"></span>mber 2025, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group and <span class=\"_ _7\"></span>the Bank <span class=\"ls9\">ha<span class=\"lsa\">ve</span></span> cus<span class=\"_ _1\"></span>tomer deposits <span class=\"_ _1\"></span>amounting <span class=\"_ _1\"></span>to USD24,570,335 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _1\"></span><span class=\"ls0\">USD17,947,294), whi<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span></span></span></span>pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>Bank as <span class=\"_ _1\"></span>collateral <span class=\"_ _7\"></span>for loans <span class=\"_ _7\"></span>and advances <span class=\"_ _7\"></span>to customers. <span class=\"_ _7\"></span>Pledges <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>generally <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _7\"></span>under <span class=\"_ _1\"></span>terms<span class=\"_ _6b\"> </span>that are usual and customary for standard borrowing contracts. \u2018Amounts owed<span class=\"_ _1\"></span> to <span class=\"ff1\">subsidiary companies</span>\u2019<span class=\"ff1\"> in<span class=\"_ _1\"></span>clude facilities that are u<span class=\"_ _1\"></span>nsecured and repayable on <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>emand and with the <span class=\"_ _1\"></span>following interest<span class=\"_ _6b\"> </span></span>profile:<table class=\"s w24c h15a\" id=\"_446c978c-747d-406f-8961-2cc78128c399\"><tr><td></td><td></td><td class=\"c x300 y19ec wd5 h6\"><div class=\"t m0 xa5 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x300 y19ed wd6 h7\"><div class=\"t m0 x2 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x34f y19ed wd7 h7\"><div class=\"t m0 x2 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x300 y19ee wd8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x350 y19ee wd9 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Interest rate per annum </div></td><td class=\"c x34f y19ee wda h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x335 y19ee wdb h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Interest rate per annum </div></td></tr><tr><td class=\"c x16e y19ef wd4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to subsidiary companies: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19f0 wd4 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to 0% interest rate </div></td><td class=\"c x300 y19f0 wd8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,914,210 </div></td><td class=\"c x350 y19f0 wd9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Not applicable </div></td><td class=\"c x34f y19f0 wda h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">420,708 </div></td><td class=\"c x335 y19f0 wdb h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Not applicable </div></td></tr><tr><td class=\"c x16e y19f1 wd4 h11\"><div class=\"t m0 x4 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to floating interest rate </div></td><td class=\"c x300 y19f1 wd8 h11\"><div class=\"t m0 x56 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">2,009,064 </div></td><td class=\"c x351 y19f2 w24d hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">overnight Euro short<span class=\"_ _6b\"> </span></div></td><td class=\"c x34f y19f1 wda h11\"><div class=\"t m0 x56 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">1,389,378 </div></td><td class=\"c x352 y19f2 w24d hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">overnight Euro short<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x353 y19f3 w24e hb9\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">term rate (\u201cESTR\u201d)<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x354 y19f3 w24e hb9\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">term rate (\u201cESTR\u201d)</div></td></tr><tr><td class=\"c x16e y19f4 wd4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to fixed interest rate </div></td><td class=\"c x300 y19f4 wd8 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">227,277 </div></td><td class=\"c x350 y19f4 wd9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% - 2.35% </div></td><td class=\"c x34f y19f4 wda h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">145,377 </div></td><td class=\"c x335 y19f4 wdb h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.15% - 3.50% </div></td></tr><tr><td></td><td class=\"c x300 y19f5 wa8 h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,150,551 </div></td><td></td><td class=\"c x34f y19f5 wc h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,955,463 </div></td><td></td></tr></table>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s sub</span>sidiaries.<span class=\"_ _6b\"> </span>Debt securities in issue <table class=\"s w1d0 h15b\" id=\"_2232594f-491a-4b30-a3cf-141028f95c84\"><tr><td></td><td class=\"c x283 y19f6 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y19f7 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y19f7 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y19f8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19f8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19f9 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x283 y19f9 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td><td class=\"c x285 y19f9 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,543,864 </div></td></tr><tr><td class=\"c x16e y19fa wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities issued </div></td><td class=\"c x283 y19fa wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,248,502 </div></td><td class=\"c x285 y19fa wc h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,290,304<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fb wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Principal repayments </div></td><td class=\"c x283 y19fb wa9 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,248,502) </div></td><td class=\"c x285 y19fb wc h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (46,301,439)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fc wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x283 y19fc wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,111) </div></td><td class=\"c x285 y19fc wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(52,066) </div></td></tr><tr><td class=\"c x16e y19fd wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x283 y19fd wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,041,455 </div></td><td class=\"c x285 y19fd wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,628,962) </div></td></tr><tr><td class=\"c x16e y19fe wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x283 y19fe wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td><td class=\"c x285 y19fe wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr></table>\u2018<span class=\"ff1\">D</span>ebt securities <span class=\"_ _2\"></span>in issue\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 Decembe<span class=\"_ _2\"></span>r 2024 <span class=\"_ _2\"></span>comprise of <span class=\"_ _2\"></span>unsecured <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes with <span class=\"_ _2\"></span>a tenor <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>less </span>than one year.  At <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025 an<span class=\"_ _1\"></span>d <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _3c\"></span>2024, <span class=\"_ _1\"></span>all <span class=\"_ _7\"></span>promissory <span class=\"_ _7\"></span>notes <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>rate<span class=\"_ _2\"></span>. <span class=\"_ _7\"></span><span class=\"ls15\">At<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">2025<span class=\"ls0\">,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>effective </span></span></span></span>interest rate in respect of <span class=\"ff3 ls6\">\u2018D</span>ebt securities in issue<span class=\"ff3\">\u2019</span> ranges between 3.976% and 3.998% (<span class=\"ls2\">2024<span class=\"ls4\">: </span>5.</span>036% and 5.678%). At <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025</span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>repayment option <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes<span class=\"_ _2\"></span><span class=\"lsa\">. </span>H<span class=\"_ _2\"></span>owever, <span class=\"_ _2\"></span>in view <span class=\"_ _2\"></span>of the s<span class=\"_ _1\"></span>hort-term maturity <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>promissory notes, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>potential impact of <span class=\"_ _1\"></span>the G<span class=\"_ _1\"></span>roup exercis<span class=\"_ _1\"></span>ing the <span class=\"_ _1\"></span>option was deemed <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>immaterial. Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "Balances with the Central Bank of Malta, treasury bill<span class=\"_ _1\"></span>s and cash<span class=\"_ _2\"></span> <table class=\"s w1e8 hf7\" id=\"_dc2defef-1d3a-43fb-a9a0-1d844e59e581\"><tr><td></td><td class=\"c x282 y1836 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1836 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1837 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1837 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1837 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1837 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1838 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1838 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1838 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1838 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1839 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash </div></td><td class=\"c x282 y1839 wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,610 </div></td><td class=\"c x284 y1839 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,661 </div></td><td class=\"c x283 y1839 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,465 </div></td><td class=\"c x285 y1839 wb6 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,734 </div></td></tr><tr><td class=\"c x16e y183a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta </div></td><td class=\"c x282 y183a wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x284 y183a wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td><td class=\"c x283 y183a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x285 y183a wb6 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td></tr><tr><td class=\"c x16e y183b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Treasury bills </div></td><td class=\"c x282 y183b wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y183b wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td><td class=\"c x283 y183b wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y183b wb6 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td></tr><tr><td class=\"c x16e y183c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y183c wa8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x284 y183c wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x283 y183c wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x285 y183c wb6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td></td><td class=\"c x282 y183d wa8 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x284 y183d wc h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x283 y183d wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x285 y183d wb6 h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr></table>\u2018Balances with <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e Ce<span class=\"_ _1\"></span>ntral Bank <span class=\"_ _1\"></span>of Malta\u2019 include <span class=\"_ _1\"></span>a minimum re<span class=\"_ _1\"></span>serve deposit <span class=\"ff1\">requirement of <span class=\"_ _1\"></span>EUR6,753,786 converted to <span class=\"_ _1\"></span>USD7,935,362<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>using <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>EUR7,376,086 <span class=\"_ _7\"></span>converted to <span class=\"_ _7\"></span>USD7,662,670 using<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange <span class=\"_ _7\"></span>rate) in <span class=\"_ _7\"></span>terms<span class=\"_ _6b\"> </span> of Regulation <span class=\"_ _1\"></span>(EC) No: 1745/2003<span class=\"_ _7\"></span> of the European<span class=\"_ _1\"></span> Central <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk. The loss <span class=\"_ _1\"></span>allowance on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reserve deposit <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>to USD3,054 (2024<span class=\"ls16\">:<span class=\"_ _6b\"> </span></span><span class=\"ls16\"> </span>USD2,354).<span class=\"_ _6b\"> </span>Loans and advances to banks<table class=\"s w1e6 h141\" id=\"_c86fdb4b-98db-4505-a463-631561289762\"><tr><td></td><td class=\"c x282 y1854 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1854 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1855 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1855 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1856 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1856 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1857 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to banks: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1858 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1858 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,506,590  </div></td><td class=\"c x284 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,315,627 </div></td><td class=\"c x283 y1858 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,959,912  </div></td><td class=\"c x285 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">55,720,208 </div></td></tr><tr><td class=\"c x16e y1859 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1859 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,890,740  </div></td><td class=\"c x284 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,125,528 </div></td><td class=\"c x283 y1859 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,254,728  </div></td><td class=\"c x285 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,360,627 </div></td></tr><tr><td class=\"c x16e y185a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y185a wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x284 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td><td class=\"c x283 y185a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x285 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td></tr><tr><td class=\"c x16e y185b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to banks </div></td><td class=\"c x282 y185b wa8 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">88,311,458 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td><td class=\"c x283 y185b wa9 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">82,128,768 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y185c wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y185c wa8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td><td class=\"c x284 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td><td class=\"c x283 y185c wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x285 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y185d wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to banks </div></td><td class=\"c x282 y185d wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x284 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x283 y185d wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x285 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr></table>\u2018Pledged <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>favo<span class=\"_ _2\"></span>ur <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>third <span class=\"_ _8\"></span>parties\u2019 <span class=\"_ _9\"> </span><span class=\"ff1\">represent <span class=\"_ _9\"> </span>amounts <span class=\"_ _9\"> </span>pledged <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>favour <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>third <span class=\"_ _9\"></span>parties <span class=\"_ _9\"> </span>under <span class=\"_ _9\"> </span>borrowing <span class=\"_ _9\"></span>arrangements <span class=\"_ _9\"></span>or <span class=\"_ _9\"></span>under<span class=\"_ _6b\"> </span></span>collateral margin agreements in respect of derivatives<span class=\"_ _1\"></span> held for risk management purposes<span class=\"lsa\">. </span>See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiary companies</span>. Loans and advances to customers<table class=\"s w1e6 h142\" id=\"_c4fa260a-f6d9-4c8b-9cce-fac27ef3a003\"><tr><td></td><td class=\"c x282 y185e wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y185e w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y185f wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y185f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1860 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1860 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1861 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to customers: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1862 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1862 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 242,342,756  </div></td><td class=\"c x284 y1862 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,154,355 </div></td><td class=\"c x283 y1862 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,216,725  </div></td><td class=\"c x285 y1862 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,389,431 </div></td></tr><tr><td class=\"c x16e y1863 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1863 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,537,974  </div></td><td class=\"c x284 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td><td class=\"c x283 y1863 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,580,876  </div></td><td class=\"c x285 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td></tr><tr><td class=\"c x16e y1864 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y1864 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x284 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td><td class=\"c x283 y1864 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x285 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td></tr><tr><td class=\"c x16e y1865 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to subsidiary companies </div></td><td class=\"c x282 y1865 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1865 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1865 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 381,956,203  </div></td><td class=\"c x285 y1865 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">311,924,956 </div></td></tr><tr><td class=\"c x16e y1866 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to customers </div></td><td class=\"c x282 y1866 wa8 h7\"><div class=\"t m0 x32 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">453,240,516 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td><td class=\"c x283 y1866 wa9 h7\"><div class=\"t m0 xcc hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">653,113,590 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td></tr><tr><td class=\"c x16e y1867 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to customers </div></td><td class=\"c x282 y1867 wa8 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td><td class=\"c x284 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td><td class=\"c x283 y1867 wa9 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,863,456) </div></td><td class=\"c x285 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,825,820) </div></td></tr><tr><td class=\"c x16e y1868 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to subsidiary companies </div></td><td class=\"c x282 y1868 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1868 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1868 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(659,672) </div></td><td class=\"c x285 y1868 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(666,679) </div></td></tr><tr><td class=\"c x16e y1869 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to customers </div></td><td class=\"c x282 y1869 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x284 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x283 y1869 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x285 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr></table>\u2018Pledged in favour of third parties\u2019 is comprised e<span class=\"_ _1\"></span>xclusively of assets pledged in favour of third parties under borrowing ar<span class=\"_ _2\"></span><span class=\"ff1\">rangements. </span>\u2018<span class=\"ff1\">Loans <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>advances <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>subsidiar<span class=\"ff3\">y <span class=\"_ _1\"></span>companies\u2019<span class=\"ff1\"> <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>facilities <span class=\"_ _7\"></span>that are<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>unsecured <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>repayable <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>demand. The<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pricing <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>such <span class=\"_ _7\"></span>facilities<span class=\"_ _6b\"> </span></span></span></span>is dependent on the currency of the funding and market conditions.<span class=\"_ _6b\"> </span>See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiar</span>y companies.<span class=\"_ _6b\"> </span>Financial investments at amortised cost<table class=\"s w1f9 h144\" id=\"_7229d7b0-af23-4927-bfbc-b665544c14bc\"><tr><td></td><td class=\"c x282 y1872 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1872 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1873 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1873 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1873 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1873 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1874 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1874 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1874 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1874 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1875 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1876 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y1876 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x284 y1876 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x283 y1876 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x285 y1876 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x16e y1151 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1151 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x284 y1151 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x283 y1151 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x285 y1151 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y1877 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by subsidiaries </div></td><td class=\"c x282 y1877 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1877 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1877 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,310,958  </div></td><td class=\"c x285 y1877 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1152 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments </div></td><td class=\"c x282 y1152 wa8 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x284 y1152 wc h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x283 y1152 wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,045)  </div></td><td class=\"c x285 y1152 wb6 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x16e y1878 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments issued by subsidiaries </div></td><td class=\"c x282 y1878 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1878 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1878 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (137,565)  </div></td><td class=\"c x285 y1878 wb6 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1879 wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y1879 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y1879 wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y1879 wb6 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of USD2,374,659 <span class=\"_ _2\"></span>were pledged <span class=\"_ _2\"></span>in favo<span class=\"_ _2\"></span><span class=\"ff1\">ur <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span>the European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure fun<span class=\"_ _2\"></span>ding and <span class=\"_ _2\"></span>utilised against <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>credit lines. <span class=\"_ _4\"></span><span class=\"ff3\">As <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>Bank\u2019s \u2018Financial investments at amortised cost\u2019 were pledged to secure funding.<span class=\"_ _6b\"> </span>As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>investments <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>cost <span class=\"_ _4\"></span>were <span class=\"_ _4\"></span>listed. <span class=\"_ _8\"></span>An <span class=\"_ _4\"></span>analysis <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>in<span class=\"_ _6b\"> </span>respect of these instruments is presented in Note 4 of these fin<span class=\"_ _1\"></span>ancial statements.<span class=\"_ _6b\"> </span>During <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _4\"></span>31 <span class=\"_ _9\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _4\"></span>ac<span class=\"_ _2\"></span>quired <span class=\"_ _4\"></span>debt <span class=\"_ _9\"></span>instruments <span class=\"_ _4\"></span>issued <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>London <span class=\"_ _8\"></span>Forfaiting <span class=\"_ _8\"></span>Co<span class=\"_ _2\"></span>mpany<span class=\"_ _6b\"> </span>Limited. The carrying amount of these<span class=\"_ _1\"></span> unsecured variable rate debt instruments as at 31 December 2025 amounted to USD96,310,958.<span class=\"_ _6b\"> </span>See Note 45 for financial investments issued by related parties<span class=\"_ _1\"></span>. Reconciliation of carrying amount<table class=\"s w1fb h146\" id=\"_d0c811a7-57b6-41a9-86c0-70a76927cc26\"><tr><td></td><td class=\"c x282 y1884 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1884 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1885 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1885 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1886 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1886 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1887 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y1887 wa8 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x284 y1887 wc h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073  </div></td><td class=\"c x283 y1887 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x285 y1887 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073 </div></td></tr><tr><td class=\"c x16e y1888 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisitions </div></td><td class=\"c x282 y1888 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,306,074 </div></td><td class=\"c x284 y1888 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1888 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 135,065,404  </div></td><td class=\"c x285 y1888 wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x16e y1889 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions and disposals </div></td><td class=\"c x282 y1889 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x284 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td><td class=\"c x283 y1889 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x285 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td></tr><tr><td class=\"c x16e y188a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y188a wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x284 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td><td class=\"c x283 y188a wa9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x285 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td></tr><tr><td class=\"c x16e y188b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y188b wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 916,274  </div></td><td class=\"c x284 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td><td class=\"c x283 y188b wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,730,228  </div></td><td class=\"c x285 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td></tr><tr><td class=\"c x16e y188c wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y188c wa8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 72,476  </div></td><td class=\"c x284 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td><td class=\"c x283 y188c wa9 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 810,150  </div></td><td class=\"c x285 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td></tr><tr><td class=\"c x16e y188d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in loss allowance </div></td><td class=\"c x282 y188d wa8 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,024) </div></td><td class=\"c x284 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td><td class=\"c x283 y188d wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (143,589) </div></td><td class=\"c x285 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td></tr><tr><td class=\"c x16e y188e wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y188e wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y188e wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>Provision for liabilities and charges  <table class=\"s w1db h15c\" id=\"_bb436713-0c13-4186-9aec-5607e9a24b89\"><tr><td></td><td class=\"c x282 y19ff wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19ff w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a00 wa8 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a00 wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a00 wa9 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a00 wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a01 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a01 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a01 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a01 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a02 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on guarantees </div></td><td class=\"c x282 y1a02 wa8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,441 </div></td><td class=\"c x284 y1a02 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,602 </div></td><td class=\"c x283 y1a02 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,441 </div></td><td class=\"c x285 y1a02 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,602 </div></td></tr><tr><td class=\"c x167 y1a03 w24f hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on guarantees<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1a04 w1cb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">to subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1a05 wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a05 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a05 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a05 wc h11\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x16e y1a06 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on commitments </div></td><td class=\"c x282 y1a06 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">751,101 </div></td><td class=\"c x284 y1a06 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">462,621 </div></td><td class=\"c x283 y1a06 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">751,094 </div></td><td class=\"c x285 y1a06 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">198,508 </div></td></tr><tr><td class=\"c x167 y1a07 w250 hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on commitments<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1949 w1cb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">to subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1a08 wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a08 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a08 wa9 h11\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18 </div></td><td class=\"c x285 y1a08 wc h11\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1a09 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other provisions </div></td><td class=\"c x282 y1a09 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">114,905 </div></td><td class=\"c x284 y1a09 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">107,178 </div></td><td class=\"c x283 y1a09 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a09 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1a0a wa8 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">950,447 </div></td><td class=\"c x284 y1a0a wc h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">582,401 </div></td><td class=\"c x283 y1a0a wa9 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">835,553 </div></td><td class=\"c x285 y1a0a wc h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">211,125 </div></td></tr></table>Expected credit lo<span class=\"_ _1\"></span>ss in respect of off-balance <span class=\"_ _1\"></span>sheet ins<span class=\"_ _1\"></span>truments \u2018<span class=\"ff1\">Provision <span class=\"_ _9\"> </span>fo<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>charges</span>\u2019<span class=\"ff1\"> <span class=\"_ _5\"> </span>comprises <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>recognition <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>expected <span class=\"_ _9\"> </span>credit <span class=\"_ _5\"> </span>losses <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>respect <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"> </span>off<span class=\"_ _2\"></span>-balance <span class=\"_ _5\"> </span>sheet <span class=\"_ _9\"> </span>financial </span>guarantee contracts and commitmen<span class=\"_ _1\"></span>ts where the Group and Bank ha<span class=\"lsa\">ve</span> become party to an irrevocable<span class=\"_ _1\"></span> commitment, as defined under IFRS 9 \u2018Financial <span class=\"ff1\">instruments</span>\u2019. The movement in expected credit losses in<span class=\"_ _1\"></span> respect of such instruments is disclosed within Note <span class=\"ff1\">4.<span class=\"_ _2\"></span> </span>Contingent liabilities <table class=\"s w18c h163\" id=\"_e08addab-7e57-49a4-9c49-dc19e2354891\"><tr><td></td><td class=\"c x282 y15c8 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y15c8 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a39 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a39 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y15c9 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y15c9 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a3a w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Depositor Compensation Scheme </div></td><td class=\"c x282 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x284 y1a3a wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td><td class=\"c x283 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x285 y1a3a wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td></tr><tr><td class=\"c x16e y1a3b w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Single Res<span class=\"_ _1\"></span>olution Fund </div></td><td class=\"c x282 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x284 y1a3b wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x285 y1a3b wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y15cc w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to banks </div></td><td class=\"c x282 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x284 y15cc wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td><td class=\"c x283 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x285 y15cc wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td></tr><tr><td class=\"c x16e y1a3c w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to customers </div></td><td class=\"c x282 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x284 y1a3c wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td><td class=\"c x283 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x285 y1a3c wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td></tr><tr><td class=\"c x16e y1a3d w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to subsidiary companies  </div></td><td class=\"c x282 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1a3d wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a3d wb6 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,054 </div></td></tr><tr><td></td><td class=\"c x282 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x284 y1a3e wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,956,786 </div></td><td class=\"c x283 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x285 y1a3e wb6 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,960,840 </div></td></tr></table>At <span class=\"_ _9\"></span><span class=\"ls2\">31 <span class=\"_ _9\"></span></span>December <span class=\"_ _8\"></span>2025, <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>expected <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>allowance, <span class=\"_ _9\"></span>dete<span class=\"_ _1\"></span>rmined <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>accordance <span class=\"_ _9\"></span>with <span class=\"_ _9\"></span>IFRS <span class=\"_ _8\"></span>9, <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>untin<span class=\"_ _1\"></span>g <span class=\"_ _9\"></span>to <span class=\"_ _5\"> </span>USD84,441 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls16\">: </span></span>USD12,602) for th<span class=\"_ _1\"></span>e Group<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>USD84,441 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>US<span class=\"_ _1\"></span>D12,606<span class=\"ff3\">) for <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> Bank, was <span class=\"_ _1\"></span>recognised<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>presented withi<span class=\"_ _1\"></span>n \u2018<span class=\"ff1\">Provision for li<span class=\"_ _1\"></span>abilities </span></span>and charges\u2019<span class=\"ff1\"> in respect of guarantees issued by the Group and Bank respectively. </span>Payment commitments<span class=\"_ _1\"></span> to th<span class=\"_ _1\"></span>e Depositor <span class=\"_ _1\"></span>Compensation S<span class=\"_ _1\"></span>cheme (<span class=\"ff3\">\u201c</span>DCS<span class=\"ff3\">\u201d</span>) and <span class=\"_ _1\"></span>the Single <span class=\"_ _1\"></span>Resolution Fund<span class=\"_ _1\"></span> (<span class=\"ff3\">\u201c</span>SRF<span class=\"ff3\">\u201d</span>) relate to <span class=\"_ _1\"></span>possible <span class=\"_ _1\"></span>future contributions <span class=\"_ _4\"></span>paya<span class=\"_ _2\"></span>ble <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>DC<span class=\"_ _2\"></span>S <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>SRF. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>DCS <span class=\"_ _9\"></span>provides <span class=\"_ _4\"></span>compensation, <span class=\"_ _8\"></span>up <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>certain <span class=\"_ _8\"></span>li<span class=\"_ _2\"></span>mits, <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>eligible <span class=\"_ _8\"></span>customers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>edit institutions th<span class=\"_ _1\"></span>at are unable, or <span class=\"_ _1\"></span>likely to <span class=\"_ _1\"></span>be unable, <span class=\"_ _1\"></span>to pay claims <span class=\"_ _1\"></span>against them. The <span class=\"_ _1\"></span>DCS may impose a further contribution <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n the G<span class=\"_ _1\"></span>roup and Bank to<span class=\"_ _2\"></span> the extent <span class=\"_ _2\"></span>the contributions imposed to<span class=\"_ _2\"></span> date ar<span class=\"_ _2\"></span>e not sufficient to<span class=\"_ _2\"></span> cover the <span class=\"_ _2\"></span>compensation due to <span class=\"_ _2\"></span>customers in any<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>future possible <span class=\"_ _4\"></span>collapse <span class=\"_ _4\"></span>upon <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>determination <span class=\"_ _4\"></span>event. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>ultimate <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntribution <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>result <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llapse<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>dependent <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>various <span class=\"_ _4\"></span>uncertain factors <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>ecovery <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>DCS, <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>hanges <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>level <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>protected <span class=\"_ _8\"></span>products <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>population <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>DCS members <span class=\"_ _7\"></span>at the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>event. <span class=\"_ _1\"></span>At <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>assets p<span class=\"_ _1\"></span>ledged <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> DCS<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comprised <span class=\"_ _1\"></span>of cash <span class=\"_ _7\"></span>collateral amounting <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>USD2,511,782 <span class=\"_ _4\"></span>(2024: <span class=\"_ _4\"></span>USD2,975,052). <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>collateral <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified <span class=\"_ _2\"></span>within <span class=\"_ _4\"></span>'Other <span class=\"_ _4\"></span>assets' <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _2\"></span>inancial position. A<span class=\"_ _1\"></span>t 31 De<span class=\"_ _1\"></span>cember 2025, the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _1\"></span>had no excess<span class=\"_ _1\"></span> contributions pledged in<span class=\"_ _1\"></span> favour <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>DCS (2024: US<span class=\"_ _1\"></span>D65,582). The contri<span class=\"_ _1\"></span>bution obligation of the Bank is disclosed in the table above. In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>in acc<span class=\"_ _2\"></span>ordance wit<span class=\"_ _2\"></span>h a<span class=\"_ _2\"></span>rticle 70(3)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Regulation <span class=\"_ _2\"></span>(EU) <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>806/2014 <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the E<span class=\"_ _2\"></span>uropean Parli<span class=\"_ _2\"></span>ament and <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Council <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>July 2014 <span class=\"_ _2\"></span>establishing <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>rules <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>procedure <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>resolution <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>institutions <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>certain <span class=\"_ _4\"></span>investment <span class=\"_ _2\"></span>f<span class=\"_ _4\"></span>irms <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the framework of <span class=\"_ _2\"></span>a Single Resolution Mechanism and <span class=\"_ _2\"></span>a Single Resolutio<span class=\"_ _2\"></span>n Fund and amending Re<span class=\"_ _2\"></span>gulation (EU) No <span class=\"_ _2\"></span>1093/2010, the availa<span class=\"_ _2\"></span>ble financial means <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the SRF <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>include irrevo<span class=\"_ _2\"></span>cable payment <span class=\"_ _2\"></span>commitments which <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>fully backed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>unencumbered colla<span class=\"_ _4\"></span>teral o<span class=\"_ _2\"></span>f low<span class=\"_ _2\"></span>-<span class=\"_ _6b\"> </span>risk a<span class=\"_ _2\"></span>ssets. The <span class=\"_ _2\"></span>share o<span class=\"_ _2\"></span>f irrevocable <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>commitments c<span class=\"_ _2\"></span>annot exceed <span class=\"_ _2\"></span>30% o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of c<span class=\"_ _2\"></span>ontributions. <span class=\"_ _4\"></span>At <span class=\"_ _2\"></span>31 Decem<span class=\"_ _2\"></span>ber 2025<span class=\"ls0\">, <span class=\"_ _8\"></span>irrevocable <span class=\"_ _8\"></span>payment <span class=\"_ _8\"></span>commitments <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SRF <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>to <span class=\"_ _9\"> </span>USD473,686 <span class=\"_ _8\"></span>(</span>2024<span class=\"ls4\">: <span class=\"_ _8\"></span><span class=\"ls0\">U<span class=\"_ _2\"></span>SD418,818). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>collateral <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>classif<span class=\"_ _2\"></span>ied </span></span>within 'Other assets' in the statement of financial p<span class=\"_ _1\"></span>osition. T<span class=\"_ _2\"></span>he amount is disclosed<span class=\"_ _1\"></span> in the table above.<span class=\"_ _2\"></span> In <span class=\"_ _2\"></span>November 2025, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he European <span class=\"_ _2\"></span>Court <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Justice <span class=\"_ _2\"></span>dismissed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appeal <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>BNP <span class=\"_ _2\"></span>Paribas <span class=\"_ _2\"></span>Public <span class=\"_ _2\"></span>Sector <span class=\"_ _2\"></span>SA, <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>the latter was <span class=\"_ _2\"></span>ordered to <span class=\"_ _2\"></span>pay the <span class=\"_ _2\"></span>amounts committed <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>SRF, upon surrender <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>license<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>using an irrevocable <span class=\"_ _2\"></span>payment commitment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>or forfeit <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>deposit <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>lieu <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>separate <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>payment. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is ju<span class=\"_ _2\"></span>dgement, it<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>sh collateral <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>never <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>returned <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntity <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>need <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>irrevocable <span class=\"_ _2\"></span>payment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitment at <span class=\"_ _4\"></span>the earlier <span class=\"_ _1\"></span>of two triggeri<span class=\"_ _1\"></span>ng events: <span class=\"_ _1\"></span>a) the loss<span class=\"_ _1\"></span> of the <span class=\"_ _1\"></span>banking licence; or <span class=\"_ _1\"></span>b) the<span class=\"_ _1\"></span> occurrence <span class=\"_ _1\"></span>of a b<span class=\"_ _1\"></span>anking crisis. As <span class=\"_ _1\"></span>a result, the criteria for the recognition of a provision relating to the irrevocable payment co<span class=\"_ _2\"></span>mmitment in accordance wit<span class=\"_ _2\"></span>h IAS 37 are deemed to have been met as at 31 December 2025. A similar <span class=\"_ _1\"></span>process has als<span class=\"_ _1\"></span>o been made in <span class=\"_ _1\"></span>respect of <span class=\"_ _1\"></span>the payment commitment <span class=\"_ _1\"></span>in favour of the <span class=\"_ _7\"></span>DC<span class=\"_ _2\"></span>S, which i<span class=\"_ _1\"></span>s required to <span class=\"_ _1\"></span>be settl<span class=\"_ _2\"></span>ed at th<span class=\"_ _1\"></span>e earlier <span class=\"_ _7\"></span>of the <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>banking licence <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the failure <span class=\"_ _7\"></span>of a <span class=\"_ _1\"></span>local <span class=\"_ _1\"></span>institution <span class=\"_ _7\"></span>whose dep<span class=\"_ _1\"></span>osits are<span class=\"_ _1\"></span> covered <span class=\"_ _7\"></span>by the <span class=\"_ _7\"></span>DCS under a <span class=\"_ _7\"></span>determinati<span class=\"_ _2\"></span>on<span class=\"_ _1\"></span> event. In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span>spect, <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>performed an <span class=\"_ _7\"></span>assessment to e<span class=\"_ _1\"></span>stimate <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>provision in <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>both <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommitments. The <span class=\"_ _7\"></span>probability of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>outflow <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>economic <span class=\"_ _7\"></span>resources <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>dependent <span class=\"_ _3c\"></span>on<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>likelihood <span class=\"_ _7\"></span>of occurren<span class=\"_ _1\"></span>ce <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _3c\"></span>t<span class=\"_ _2\"></span>riggering <span class=\"_ _3c\"></span>e<span class=\"_ _2\"></span>vents <span class=\"_ _7\"></span>described <span class=\"_ _7\"></span>above. <span class=\"_ _7\"></span>Ma<span class=\"_ _4\"></span>nagement has assessed th<span class=\"_ _1\"></span>e probability <span class=\"_ _1\"></span>of the Bank surrendering <span class=\"_ _1\"></span>its licence, <span class=\"_ _1\"></span>based on its <span class=\"_ _1\"></span>capital and l<span class=\"_ _1\"></span>iquidity posi<span class=\"_ _2\"></span>tion, profitability <span class=\"_ _1\"></span>projections, and regulatory compliance. The Bank\u2019s business model and financial standing indicate the intentions to co<span class=\"_ _2\"></span><span class=\"ff1\">ntinue operating indefinitel<span class=\"_ _1\"></span>y. The </span>likelihood of a <span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rmination event occurring within the E<span class=\"_ _2\"></span>uropean and Maltese banking sectors was also <span class=\"_ _2\"></span>assessed in the contex<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f the commitments <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>DCS <span class=\"_ _4\"></span>respectively, <span class=\"_ _2\"></span>considering <span class=\"_ _2\"></span>macro<span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>conditions, <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>stability <span class=\"_ _2\"></span>indicators <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>histori<span class=\"_ _2\"></span>cal incidence of <span class=\"_ _2\"></span>such determination <span class=\"_ _2\"></span>events. T<span class=\"_ _2\"></span>he outcome <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>assess<span class=\"_ _1\"></span>ment <span class=\"_ _2\"></span>is that <span class=\"_ _2\"></span>any outflow <span class=\"_ _2\"></span>linked to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>Bank surrender<span class=\"_ _4\"></span><span class=\"ff1\">ing its </span>credit <span class=\"_ _9\"></span>institution <span class=\"_ _8\"></span>licence <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>determination <span class=\"_ _8\"></span>event <span class=\"_ _9\"> </span>would <span class=\"_ _9\"> </span>occur <span class=\"_ _9\"> </span>sufficient<span class=\"_ _2\"></span>ly <span class=\"_ _9\"></span>far <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>any <span class=\"_ _9\"> </span>provision <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _8\"></span>be recognised as at 31 December 2025 is negligible<span class=\"_ _1\"></span>.  The Bank will continue<span class=\"_ _1\"></span> to monitor regulatory developments, local b<span class=\"_ _1\"></span>anking sector conditions, and e<span class=\"_ _1\"></span>conomic indicators, and will<span class=\"_ _2\"></span> reassess its position at each reporting date.<span class=\"_ _6b\"> </span>Commitments <table class=\"s w1dc h164\" id=\"_7ffad323-1691-4074-a652-fe5d6adf87b0\"><tr><td></td><td class=\"c x282 y1a3f w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a3f wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a40 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a40 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a41 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a41 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a42 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to purchase assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a43 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Undrawn credit facilities </div></td><td class=\"c x282 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x284 y1a43 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td><td class=\"c x283 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x285 y1a43 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td></tr><tr><td class=\"c x16e y1a44 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Confirmed letters of credit </div></td><td class=\"c x282 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,393,958  </div></td><td class=\"c x284 y1a44 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,873 </div></td><td class=\"c x283 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,671,881  </div></td><td class=\"c x285 y1a44 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,724 </div></td></tr><tr><td class=\"c x16e y1a45 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Documentary credits </div></td><td class=\"c x282 y1a45 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,285,697  </div></td><td class=\"c x284 y1a45 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td><td class=\"c x283 y1a45 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,285,697 </div></td><td class=\"c x285 y1a45 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td></tr><tr><td class=\"c x16e y1a46 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to purchase assets </div></td><td class=\"c x282 y1a46 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,894,055 </div></td><td class=\"c x284 y1a46 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,575,730 </div></td><td class=\"c x283 y1a46 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a46 wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1a47 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to sell assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a48 w70 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to sell assets<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1a48 wa9 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,663,600) </div></td><td class=\"c x284 y1a48 wc h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a48 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a48 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x284 y185d wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x283 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x285 y185d wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>The Group has <span class=\"_ _2\"></span>total sanctioned limits to <span class=\"_ _2\"></span>customers amounting to <span class=\"_ _2\"></span><span class=\"ls54\">US</span>D1,672,912,437 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,396,993,751). <span class=\"_ _2\"></span>At <span class=\"ls2\">31 </span>December 2025<span class=\"ls5e\">, </span>the Bank <span class=\"_ _2\"></span>ha<span class=\"ls9\">d <span class=\"_ _2\"></span></span>USD277,922 <span class=\"_ _2\"></span>confirmed documentary <span class=\"_ _2\"></span>credits i<span class=\"_ _2\"></span>n favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>(<span class=\"ls2\">2024</span>: USD3,905<span class=\"ls5\">).</span> <span class=\"_ _2\"></span>At <span class=\"ls2\">31 <span class=\"_ _2\"></span></span>December <span class=\"_ _2\"></span>2025<span class=\"ls5e\">, </span>an expected credit loss allowance, determined in accordance with IFRS 9, amounting t<span class=\"_ _2\"></span><span class=\"ls3\">o <span class=\"ls54\">US</span></span>D<span class=\"ls2\">751,</span>099 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD462,621<span class=\"ls5\">) </span>for the Group and USD751,112 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD198,519<span class=\"ls5\">) </span>for the Bank, was recognised and presented with<span class=\"ls17\">in</span> <span class=\"ff3\">\u2018</span>P<span class=\"ff3\">rovision for liabil<span class=\"_ _1\"></span>ities and charges\u2019.<span class=\"ff1\">  </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-445": {
   "value": "Balances with the Central Bank of Malta, treasury bill<span class=\"_ _1\"></span>s and cash<table class=\"s w1e8 hf7\" id=\"_dc2defef-1d3a-43fb-a9a0-1d844e59e581\"><tr><td></td><td class=\"c x282 y1836 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1836 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1837 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1837 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1837 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1837 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1838 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1838 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1838 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1838 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1839 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash </div></td><td class=\"c x282 y1839 wa8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">27,610 </div></td><td class=\"c x284 y1839 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,661 </div></td><td class=\"c x283 y1839 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,465 </div></td><td class=\"c x285 y1839 wb6 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,734 </div></td></tr><tr><td class=\"c x16e y183a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta </div></td><td class=\"c x282 y183a wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x284 y183a wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td><td class=\"c x283 y183a wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,013 </div></td><td class=\"c x285 y183a wb6 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,037,059 </div></td></tr><tr><td class=\"c x16e y183b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Treasury bills </div></td><td class=\"c x282 y183b wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y183b wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td><td class=\"c x283 y183b wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y183b wb6 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,190,160 </div></td></tr><tr><td class=\"c x16e y183c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y183c wa8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x284 y183c wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td><td class=\"c x283 y183c wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,646) </div></td><td class=\"c x285 y183c wb6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(51,663) </div></td></tr><tr><td></td><td class=\"c x282 y183d wa8 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x284 y183d wc h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,192,217 </div></td><td class=\"c x283 y183d wa9 h12\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x285 y183d wb6 h12\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">134,179,290 </div></td></tr></table>\u2018Balances with <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e Ce<span class=\"_ _1\"></span>ntral Bank <span class=\"_ _1\"></span>of Malta\u2019 include <span class=\"_ _1\"></span>a minimum re<span class=\"_ _1\"></span>serve deposit <span class=\"ff1\">requirement of <span class=\"_ _1\"></span>EUR6,753,786 converted to <span class=\"_ _1\"></span>USD7,935,362<span class=\"_ _6b\"> </span></span>using <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>EUR7,376,086 <span class=\"_ _7\"></span>converted to <span class=\"_ _7\"></span>USD7,662,670 using<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange <span class=\"_ _7\"></span>rate) in <span class=\"_ _7\"></span>terms<span class=\"_ _6b\"> </span>of Regulation <span class=\"_ _1\"></span>(EC) No: 1745/2003<span class=\"_ _7\"></span> of the European<span class=\"_ _1\"></span> Central <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk. The loss <span class=\"_ _1\"></span>allowance on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reserve deposit <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>to USD3,054 (2024<span class=\"ls16\">:<span class=\"_ _6b\"> </span></span>USD2,354).<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "<div class=\"c w2 h0 gs1e\"><div class=\"t m0 x6 h2 ya6d ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 yea3 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y7bd ff3 fs0 fc0 sc0 ls0 ws0\">\u2018Balances with <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e Ce<span class=\"_ _1\"></span>ntral Bank <span class=\"_ _1\"></span>of Malta\u2019 include <span class=\"_ _1\"></span>a minimum re<span class=\"_ _1\"></span>serve deposit <span class=\"ff1\">requirement of <span class=\"_ _1\"></span>EUR6,753,786 converted to <span class=\"_ _1\"></span>USD7,935,362<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 h2 y7be ff1 fs0 fc0 sc0 ls0 ws0\">using <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>EUR7,376,086 <span class=\"_ _7\"></span>converted to <span class=\"_ _7\"></span>USD7,662,670 using<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>year-end spot <span class=\"_ _1\"></span>exchange <span class=\"_ _7\"></span>rate) in <span class=\"_ _7\"></span>terms<span class=\"_ _6b\"> </span> </div><div class=\"t m0 x6 h2 y7bf ff1 fs0 fc0 sc0 ls0 ws0\">of Regulation <span class=\"_ _1\"></span>(EC) No: 1745/2003<span class=\"_ _7\"></span> of the European<span class=\"_ _1\"></span> Central <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk. The loss <span class=\"_ _1\"></span>allowance on <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>reserve deposit <span class=\"_ _1\"></span>amounts <span class=\"_ _1\"></span>to USD3,054 (2024<span class=\"ls16\">:<span class=\"_ _6b\"> </span></span><span class=\"ls16\"> </span></div><div class=\"t m0 x6 h2 y7c0 ff1 fs0 fc0 sc0 ls0 ws0\">USD2,354).<span class=\"_ _6b\"> </span></div><div class=\"t m0 x6 h2 yea4 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 ye93 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 hb y55c ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"fs2 fc3\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-446": {
   "value": "Derivatives held for risk management<table class=\"s w1d0 h13e\" id=\"_b2e51c8b-d528-4526-938a-ed02144593d3\"><tr><td></td><td class=\"c x282 y183e w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y183e wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y183f wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y183f wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1840 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1840 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1841 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1842 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x282 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1842 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x285 y1842 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1843 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange with subsidiary companies </div></td><td class=\"c x282 y1843 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1843 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1843 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,080 </div></td><td class=\"c x285 y1843 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1844 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x285 y1844 wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1845 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1846 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- foreign exchange </div></td><td class=\"c x282 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1846 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x285 y1846 wb6 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td></tr><tr><td class=\"c x16e y1847 w70 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- interest rate with subsidiary companies </div></td><td class=\"c x282 y1847 wa9 h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1847 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1847 wa9 h8\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,126) </div></td><td class=\"c x285 y1847 wb6 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,041) </div></td></tr><tr><td></td><td class=\"c x282 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1848 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x285 y1848 wb6 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,165,387) </div></td></tr></table>The notional amount <span class=\"_ _2\"></span>of interest r<span class=\"_ _2\"></span>ate derivative contracts as <span class=\"_ _2\"></span>at the<span class=\"_ _2\"></span> end of <span class=\"_ _2\"></span>the financial year<span class=\"_ _2\"></span> ended 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span><span class=\"lse\">is </span>U<span class=\"_ _2\"></span>SD7,<span class=\"ls2\">000</span>,000<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD46,815,915). The notional amount of foreign exchange derivative<span class=\"_ _1\"></span> contracts is presented in Note 4.4.1.<span class=\"_ _6b\"> </span>See Note 45 for derivatives with related<span class=\"_ _1\"></span> parties.<span class=\"_ _6b\"> </span>Net investment hedge<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Indian <span class=\"_ _4\"></span>Rupees <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span><span class=\"ff3\">\u201c</span>INR<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>India <span class=\"_ _8\"></span>Factoring, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carryi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>amount <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>USD<span class=\"ls2\">40</span>.0 million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at 31<span class=\"_ _2\"></span> Decemb<span class=\"_ _2\"></span>er <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>(31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, th<span class=\"_ _2\"></span>e Bank <span class=\"_ _2\"></span>entered in<span class=\"_ _2\"></span>to forwa<span class=\"_ _2\"></span>rd foreign<span class=\"_ _6b\"> </span>exchange derivative contracts to he<span class=\"_ _1\"></span>dge its exposure to INR. As at 3<span class=\"_ _1\"></span>1 December 2025, the notional amount of these<span class=\"_ _1\"></span> derivative contracts<span class=\"_ _6b\"> </span>amounts to USD37.0 million (2024: USD<span class=\"ls2\">32</span>.1 million).<span class=\"_ _6b\"> </span>The Bank <span class=\"_ _2\"></span>applies hedge <span class=\"_ _2\"></span>accounting in <span class=\"_ _2\"></span>respect of<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>spot exchange<span class=\"_ _6b\"> </span>rates. Hedging <span class=\"lse\">is </span>undertaken usin<span class=\"_ _2\"></span>g forward foreign exchange contracts where an <span class=\"_ _2\"></span>economic relationship exists between the hedged net<span class=\"_ _6b\"> </span>investment and hedging instrument due to the foreign currency risk exposure<span class=\"_ _1\"></span>.<table class=\"s w1e9 h13f\" id=\"_fc919070-d726-448c-997c-2c33c85c98a1\"><tr><td></td><td></td><td class=\"c x2e1 y1849 wc0 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Carrying amount<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x2e2 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e4 y184a w1eb h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Hedge<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e5 y184b w1ec hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in hedged<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e6 y184b w1ed hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in fair<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e7 y184b w1ee hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">ineffectiveness<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e8 y184c w1ef hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">item<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184c w1f0 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">value of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ea y184c w1f1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised in<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2eb y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ec y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ed y184d w1f3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Nominal<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ee y184d w1f4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184d w1f5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">hedging<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ef y184d w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2f0 y184e w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f1 y184e w1f6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f2 y184e w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f3 y184e w103 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in OCI<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184e w1f7 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">instrument<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f4 y184e w1f8 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2e1 y184f w39 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f5 y184f w37 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c2 y184f wc3 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f6 y184f wc1 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f7 y184f wc2 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f8 y184f w46 h8\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x17f y1850 wbf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1851 wbf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1851 w39 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">728,109 </div></td><td class=\"c x2f5 y1851 w37 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1851 wc3 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,041,312  </div></td><td class=\"c x2f6 y1851 wc1 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 886,556  </div></td><td class=\"c x2f7 y1851 wc2 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 784,918  </div></td><td class=\"c x2f8 y1851 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,638)  </div></td></tr><tr><td class=\"c x17f y1852 wbf h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1853 wbf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1853 w39 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">518,146 </div></td><td class=\"c x2f5 y1853 w37 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1853 wc3 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">32,115,838  </div></td><td class=\"c x2f6 y1853 wc1 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 447,075  </div></td><td class=\"c x2f7 y1853 wc2 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 441,962  </div></td><td class=\"c x2f8 y1853 w46 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,113)  </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "Derivatives held for risk management<table class=\"s w1d0 h13e\" id=\"_b2e51c8b-d528-4526-938a-ed02144593d3\"><tr><td></td><td class=\"c x282 y183e w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y183e wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y183f wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y183f wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1840 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1840 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1841 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1842 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x282 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1842 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x285 y1842 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1843 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange with subsidiary companies </div></td><td class=\"c x282 y1843 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1843 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1843 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,080 </div></td><td class=\"c x285 y1843 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1844 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x285 y1844 wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1845 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1846 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- foreign exchange </div></td><td class=\"c x282 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1846 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x285 y1846 wb6 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td></tr><tr><td class=\"c x16e y1847 w70 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- interest rate with subsidiary companies </div></td><td class=\"c x282 y1847 wa9 h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1847 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1847 wa9 h8\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,126) </div></td><td class=\"c x285 y1847 wb6 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,041) </div></td></tr><tr><td></td><td class=\"c x282 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1848 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x285 y1848 wb6 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,165,387) </div></td></tr></table>The notional amount <span class=\"_ _2\"></span>of interest r<span class=\"_ _2\"></span>ate derivative contracts as <span class=\"_ _2\"></span>at the<span class=\"_ _2\"></span> end of <span class=\"_ _2\"></span>the financial year<span class=\"_ _2\"></span> ended 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span><span class=\"lse\">is </span>U<span class=\"_ _2\"></span>SD7,<span class=\"ls2\">000</span>,000<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD46,815,915). The notional amount of foreign exchange derivative<span class=\"_ _1\"></span> contracts is presented in Note 4.4.1.<span class=\"_ _6b\"> </span>See Note 45 for derivatives with related<span class=\"_ _1\"></span> parties.<span class=\"_ _6b\"> </span>Net investment hedge<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Indian <span class=\"_ _4\"></span>Rupees <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span><span class=\"ff3\">\u201c</span>INR<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>India <span class=\"_ _8\"></span>Factoring, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carryi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>amount <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>USD<span class=\"ls2\">40</span>.0 million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at 31<span class=\"_ _2\"></span> Decemb<span class=\"_ _2\"></span>er <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>(31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, th<span class=\"_ _2\"></span>e Bank <span class=\"_ _2\"></span>entered in<span class=\"_ _2\"></span>to forwa<span class=\"_ _2\"></span>rd foreign<span class=\"_ _6b\"> </span>exchange derivative contracts to he<span class=\"_ _1\"></span>dge its exposure to INR. As at 3<span class=\"_ _1\"></span>1 December 2025, the notional amount of these<span class=\"_ _1\"></span> derivative contracts<span class=\"_ _6b\"> </span>amounts to USD37.0 million (2024: USD<span class=\"ls2\">32</span>.1 million).<span class=\"_ _6b\"> </span>The Bank <span class=\"_ _2\"></span>applies hedge <span class=\"_ _2\"></span>accounting in <span class=\"_ _2\"></span>respect of<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>spot exchange<span class=\"_ _6b\"> </span>rates. Hedging <span class=\"lse\">is </span>undertaken usin<span class=\"_ _2\"></span>g forward foreign exchange contracts where an <span class=\"_ _2\"></span>economic relationship exists between the hedged net<span class=\"_ _6b\"> </span>investment and hedging instrument due to the foreign currency risk exposure<span class=\"_ _1\"></span>.<table class=\"s w1e9 h13f\" id=\"_fc919070-d726-448c-997c-2c33c85c98a1\"><tr><td></td><td></td><td class=\"c x2e1 y1849 wc0 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Carrying amount<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x2e2 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e4 y184a w1eb h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Hedge<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e5 y184b w1ec hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in hedged<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e6 y184b w1ed hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in fair<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e7 y184b w1ee hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">ineffectiveness<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e8 y184c w1ef hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">item<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184c w1f0 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">value of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ea y184c w1f1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised in<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2eb y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ec y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ed y184d w1f3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Nominal<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ee y184d w1f4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184d w1f5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">hedging<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ef y184d w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2f0 y184e w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f1 y184e w1f6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f2 y184e w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f3 y184e w103 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in OCI<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184e w1f7 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">instrument<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f4 y184e w1f8 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2e1 y184f w39 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f5 y184f w37 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c2 y184f wc3 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f6 y184f wc1 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f7 y184f wc2 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f8 y184f w46 h8\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x17f y1850 wbf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1851 wbf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1851 w39 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">728,109 </div></td><td class=\"c x2f5 y1851 w37 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1851 wc3 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,041,312  </div></td><td class=\"c x2f6 y1851 wc1 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 886,556  </div></td><td class=\"c x2f7 y1851 wc2 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 784,918  </div></td><td class=\"c x2f8 y1851 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,638)  </div></td></tr><tr><td class=\"c x17f y1852 wbf h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1853 wbf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1853 w39 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">518,146 </div></td><td class=\"c x2f5 y1853 w37 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1853 wc3 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">32,115,838  </div></td><td class=\"c x2f6 y1853 wc1 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 447,075  </div></td><td class=\"c x2f7 y1853 wc2 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 441,962  </div></td><td class=\"c x2f8 y1853 w46 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,113)  </div></td></tr></table>Trading assets<span class=\"_ _6b\"> </span>\u2018<span class=\"ff1\">Trading <span class=\"_ _1\"></span>assets<span class=\"ff3\">\u2019</span> <span class=\"_ _1\"></span>represent <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rfaiting <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>held by <span class=\"_ _1\"></span>London F<span class=\"_ _1\"></span>orfaiting Compan<span class=\"_ _1\"></span>y Limite<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and comprise <span class=\"_ _7\"></span>bills of <span class=\"_ _1\"></span>exchange, <span class=\"_ _7\"></span>promissory notes<span class=\"_ _6b\"> </span></span>and <span class=\"_ _4\"></span>transferable <span class=\"_ _4\"></span>trade <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>issued <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>issuers. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>short-term <span class=\"_ _4\"></span>tradi<span class=\"_ _2\"></span>ng.<span class=\"_ _6b\"> </span>None of the trading assets were listed<span class=\"_ _1\"></span> as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span>borrowing arrangements. A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "Derivatives held for risk management<table class=\"s w1d0 h13e\" id=\"_b2e51c8b-d528-4526-938a-ed02144593d3\"><tr><td></td><td class=\"c x282 y183e w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y183e wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y183f wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y183f wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y183f wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1840 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1840 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1840 wb6 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1841 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative assets held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1842 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange </div></td><td class=\"c x282 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1842 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1842 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x285 y1842 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1843 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - foreign exchange with subsidiary companies </div></td><td class=\"c x282 y1843 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1843 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1843 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,080 </div></td><td class=\"c x285 y1843 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,162,262 </div></td><td class=\"c x284 y1844 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td><td class=\"c x283 y1844 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,163,342 </div></td><td class=\"c x285 y1844 wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,464,641 </div></td></tr><tr><td class=\"c x16e y1845 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derivative liabilities held for risk management: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1846 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- foreign exchange </div></td><td class=\"c x282 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1846 wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1846 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x285 y1846 wb6 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td></tr><tr><td class=\"c x16e y1847 w70 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- interest rate with subsidiary companies </div></td><td class=\"c x282 y1847 wa9 h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1847 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1847 wa9 h8\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,126) </div></td><td class=\"c x285 y1847 wb6 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(56,041) </div></td></tr><tr><td></td><td class=\"c x282 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,842,770) </div></td><td class=\"c x284 y1848 wc h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,109,346) </div></td><td class=\"c x283 y1848 wa9 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(2,844,896) </div></td><td class=\"c x285 y1848 wb6 h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,165,387) </div></td></tr></table>The notional amount <span class=\"_ _2\"></span>of interest r<span class=\"_ _2\"></span>ate derivative contracts as <span class=\"_ _2\"></span>at the<span class=\"_ _2\"></span> end of <span class=\"_ _2\"></span>the financial year<span class=\"_ _2\"></span> ended 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span><span class=\"lse\">is </span>U<span class=\"_ _2\"></span>SD7,<span class=\"ls2\">000</span>,000<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD46,815,915). The notional amount of foreign exchange derivative<span class=\"_ _1\"></span> contracts is presented in Note 4.4.1.<span class=\"_ _6b\"> </span>See Note 45 for derivatives with related<span class=\"_ _1\"></span> parties.<span class=\"_ _6b\"> </span>Net investment hedge<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>has <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>expos<span class=\"_ _2\"></span>ure <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>Indian <span class=\"_ _4\"></span>Rupees <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span><span class=\"ff3\">\u201c</span>INR<span class=\"ff3\">\u201d</span>) <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>India <span class=\"_ _8\"></span>Factoring, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>had <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>carryi<span class=\"_ _2\"></span>ng <span class=\"_ _2\"></span>amount <span class=\"_ _8\"></span>of<span class=\"_ _6b\"> </span>USD<span class=\"ls2\">40</span>.0 million <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at 31<span class=\"_ _2\"></span> Decemb<span class=\"_ _2\"></span>er <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>(31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024: <span class=\"_ _2\"></span>USD33.7 <span class=\"_ _2\"></span>million). In <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>respect, th<span class=\"_ _2\"></span>e Bank <span class=\"_ _2\"></span>entered in<span class=\"_ _2\"></span>to forwa<span class=\"_ _2\"></span>rd foreign<span class=\"_ _6b\"> </span>exchange derivative contracts to he<span class=\"_ _1\"></span>dge its exposure to INR. As at 3<span class=\"_ _1\"></span>1 December 2025, the notional amount of these<span class=\"_ _1\"></span> derivative contracts<span class=\"_ _6b\"> </span>amounts to USD37.0 million (2024: USD<span class=\"ls2\">32</span>.1 million).<span class=\"_ _6b\"> </span>The Bank <span class=\"_ _2\"></span>applies hedge <span class=\"_ _2\"></span>accounting in <span class=\"_ _2\"></span>respect of<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>net investment <span class=\"_ _2\"></span>in India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>to mitigate <span class=\"_ _2\"></span>the risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>changes in <span class=\"_ _2\"></span>spot exchange<span class=\"_ _6b\"> </span>rates. Hedging <span class=\"lse\">is </span>undertaken usin<span class=\"_ _2\"></span>g forward foreign exchange contracts where an <span class=\"_ _2\"></span>economic relationship exists between the hedged net<span class=\"_ _6b\"> </span>investment and hedging instrument due to the foreign currency risk exposure<span class=\"_ _1\"></span>.<table class=\"s w1e9 h13f\" id=\"_fc919070-d726-448c-997c-2c33c85c98a1\"><tr><td></td><td></td><td class=\"c x2e1 y1849 wc0 h6\"><div class=\"t m0 x6f h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Carrying amount<span class=\"fc0\"> </span></div></td><td></td><td class=\"c x2e2 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184a w1ea h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Movement<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e4 y184a w1eb h140\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Hedge<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e5 y184b w1ec hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in hedged<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e6 y184b w1ed hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in fair<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e7 y184b w1ee hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">ineffectiveness<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td class=\"c x2e8 y184c w1ef hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">item<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184c w1f0 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">value of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ea y184c w1f1 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised in<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2eb y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ec y184d w1f2 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Derivative<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ed y184d w1f3 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Nominal<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ee y184d w1f4 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">recognised<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e9 y184d w1f5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">hedging<span class=\"_ _6b\"> </span></div></td><td class=\"c x2ef y184d w1a5 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">income<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2f0 y184e w197 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f1 y184e w1f6 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">liabilities<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f2 y184e w12a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">amount<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f3 y184e w103 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">in OCI<span class=\"_ _6b\"> </span></div></td><td class=\"c x2e3 y184e w1f7 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">instrument<span class=\"_ _6b\"> </span></div></td><td class=\"c x2f4 y184e w1f8 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">statement<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x2e1 y184f w39 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f5 y184f w37 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x1c2 y184f wc3 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f6 y184f wc1 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f7 y184f wc2 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x2f8 y184f w46 h8\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x17f y1850 wbf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1851 wbf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1851 w39 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">728,109 </div></td><td class=\"c x2f5 y1851 w37 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1851 wc3 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 37,041,312  </div></td><td class=\"c x2f6 y1851 wc1 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 886,556  </div></td><td class=\"c x2f7 y1851 wc2 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 784,918  </div></td><td class=\"c x2f8 y1851 w46 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(101,638)  </div></td></tr><tr><td class=\"c x17f y1852 wbf h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x17f y1853 wbf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indian <span class=\"_ _1\"></span>rupee denominated foreign e<span class=\"_ _1\"></span>xchange </div></td><td class=\"c x2e1 y1853 w39 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">518,146 </div></td><td class=\"c x2f5 y1853 w37 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x1c2 y1853 wc3 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">32,115,838  </div></td><td class=\"c x2f6 y1853 wc1 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 447,075  </div></td><td class=\"c x2f7 y1853 wc2 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 441,962  </div></td><td class=\"c x2f8 y1853 w46 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,113)  </div></td></tr></table>Trading assets<span class=\"_ _6b\"> </span>\u2018<span class=\"ff1\">Trading <span class=\"_ _1\"></span>assets<span class=\"ff3\">\u2019</span> <span class=\"_ _1\"></span>represent <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rfaiting <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>held by <span class=\"_ _1\"></span>London F<span class=\"_ _1\"></span>orfaiting Compan<span class=\"_ _1\"></span>y Limite<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and comprise <span class=\"_ _7\"></span>bills of <span class=\"_ _1\"></span>exchange, <span class=\"_ _7\"></span>promissory notes<span class=\"_ _6b\"> </span></span>and <span class=\"_ _4\"></span>transferable <span class=\"_ _4\"></span>trade <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>issued <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>issuers. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>short-term <span class=\"_ _4\"></span>tradi<span class=\"_ _2\"></span>ng.<span class=\"_ _6b\"> </span>None of the trading assets were listed<span class=\"_ _1\"></span> as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span>At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span>borrowing arrangements. A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>Financial investments at fair value through profit or<span class=\"_ _1\"></span> loss<span class=\"_ _6b\"> </span>At reporting <span class=\"_ _2\"></span>date, the Grou<span class=\"_ _2\"></span>p and <span class=\"_ _2\"></span>Bank held <span class=\"_ _2\"></span>an investment i<span class=\"_ _2\"></span>n two <span class=\"_ _2\"></span>unlisted sub<span class=\"_ _2\"></span>-funds of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>local collective investment <span class=\"_ _2\"></span>scheme regulated<span class=\"_ _6b\"> </span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>MFSA, <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>independently r<span class=\"_ _2\"></span>un <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>manager <span class=\"_ _2\"></span>licensed an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>regulated <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Financial <span class=\"_ _2\"></span>Conduct <span class=\"_ _2\"></span>Authority <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>United Kingdom. <span class=\"_ _2\"></span>At <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025<span class=\"ff3\">, the <span class=\"_ _2\"></span>Group\u2019s and <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>through profit <span class=\"_ _2\"></span>or <span class=\"_ _2\"></span>loss\u2019</span> <span class=\"_ _2\"></span>comprise a<span class=\"ls9\">n<span class=\"_ _6b\"> </span></span>investment  amounting  to<span class=\"_ _2\"></span>  USD8,576,042 <span class=\"_ _46\"> </span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _6\"> </span></span>USD12,780,554)  in  the <span class=\"_ _6\"> </span>Sustainable  Investment <span class=\"_ _46\"> </span>Fund,  a <span class=\"_ _6\"> </span>sub-fund <span class=\"_ _46\"> </span>t<span class=\"_ _2\"></span>hat  invests  in<span class=\"_ _6b\"> </span>sustainable <span class=\"_ _4\"></span>energy <span class=\"_ _8\"></span>plants <span class=\"_ _4\"></span>with <span class=\"_ _8\"></span>returns <span class=\"_ _4\"></span>g<span class=\"_ _2\"></span>enerated <span class=\"_ _4\"></span>throughout <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>life <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>each <span class=\"_ _8\"></span>plant<span class=\"_ _2\"></span>, <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>USD1,253,820<span class=\"_ _6b\"> </span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,125,539) <span class=\"_ _2\"></span>in the <span class=\"_ _2\"></span>Global Opportunities Fund, <span class=\"_ _2\"></span>a sub<span class=\"_ _2\"></span>-fund that invests <span class=\"_ _2\"></span>in a vari<span class=\"_ _2\"></span>ety of i<span class=\"_ _2\"></span>nvestments (i<span class=\"_ _2\"></span>ncluding real estate), <span class=\"_ _2\"></span>with<span class=\"_ _6b\"> </span>relative complex structures and limited liquidity.<span class=\"_ _6b\"> </span>At reporting date, t<span class=\"_ _2\"></span>he Group and <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>held more than 50% <span class=\"_ _2\"></span>of the<span class=\"_ _2\"></span> units in <span class=\"_ _2\"></span>the Sustainable <span class=\"_ _2\"></span>Investment Fund. H<span class=\"_ _2\"></span>owever, these shares <span class=\"_ _2\"></span>do<span class=\"_ _6b\"> </span>not carry an<span class=\"_ _1\"></span>y voting rights <span class=\"_ _1\"></span>in relation to manage<span class=\"_ _1\"></span>ment and control of the <span class=\"_ _7\"></span>s<span class=\"_ _2\"></span>ub-fund. The Group and <span class=\"_ _1\"></span>Bank do not have <span class=\"_ _1\"></span>the power to <span class=\"_ _1\"></span>direct<span class=\"_ _6b\"> </span>the relevant <span class=\"_ _2\"></span>activities of <span class=\"_ _2\"></span>the sub<span class=\"_ _2\"></span>-fund or <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>affect the <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>returns. As <span class=\"_ _2\"></span>a result, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group and <span class=\"_ _2\"></span>Bank is <span class=\"_ _2\"></span>not consolidating <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>investment and is measuring it at fair value th<span class=\"_ _1\"></span>rough profit or loss.<span class=\"_ _6b\"> </span>As at 1 January 2024, the Group\u2019s and Bank\u2019s \u2018Financial investments at fair value<span class=\"_ _1\"></span> through profit or loss\u2019 also comprised an i<span class=\"_ _2\"></span><span class=\"ff1\">nvestment<span class=\"_ _6b\"> </span></span>in <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>unlisted <span class=\"_ _8\"></span>equity <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>foreign <span class=\"_ _4\"></span>holding <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>ompany <span class=\"_ _4\"></span>registered <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>K<span class=\"_ _2\"></span>uwait, <span class=\"_ _4\"></span>amounting <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>USD640,987. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>valu<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>1<span class=\"_ _6b\"> </span>January 2024 was measured by reference to a market price quoted by a custodi<span class=\"_ _1\"></span>an. These shares were sold during the financial y<span class=\"_ _2\"></span>ear<span class=\"_ _6b\"> </span>ended 31 December 2024 for a consideration of USD586,504, resulti<span class=\"_ _1\"></span>ng in a loss on disposal of USD55,320.<span class=\"_ _6b\"> </span>As a<span class=\"ls10\">t </span>31 <span class=\"_ _2\"></span>December 2025, the Gro<span class=\"_ _2\"></span>up and Bank held <span class=\"_ _2\"></span>an investment in <span class=\"_ _2\"></span>other unlisted equity <span class=\"_ _2\"></span>shares with a <span class=\"_ _2\"></span>carrying amount of USD52,3<span class=\"_ _2\"></span>57<span class=\"_ _6b\"> </span>(2024<span class=\"ls4\">: </span>USD52,357).<span class=\"_ _6b\"> </span>A <span class=\"_ _1\"></span>reconciliation <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>vement <span class=\"_ _7\"></span>in the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _7\"></span>of equity <span class=\"_ _7\"></span>investments me<span class=\"_ _1\"></span>asured <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>through <span class=\"_ _7\"></span>profit or <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>is presented<span class=\"_ _6b\"> </span>in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "Trading assets<span class=\"_ _6b\"> </span> \u2018<span class=\"ff1\">Trading <span class=\"_ _1\"></span>assets<span class=\"ff3\">\u2019</span> <span class=\"_ _1\"></span>represent <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rfaiting <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>held by <span class=\"_ _1\"></span>London F<span class=\"_ _1\"></span>orfaiting Compan<span class=\"_ _1\"></span>y Limite<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and comprise <span class=\"_ _7\"></span>bills of <span class=\"_ _1\"></span>exchange, <span class=\"_ _7\"></span>promissory notes<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>and <span class=\"_ _4\"></span>transferable <span class=\"_ _4\"></span>trade <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>issued <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>issuers. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>short-term <span class=\"_ _4\"></span>tradi<span class=\"_ _2\"></span>ng.<span class=\"_ _6b\"> </span> None of the trading assets were listed<span class=\"_ _1\"></span> as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span> borrowing arrangements.  A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-447": {
   "value": "Trading assets<span class=\"_ _6b\"> </span> \u2018<span class=\"ff1\">Trading <span class=\"_ _1\"></span>assets<span class=\"ff3\">\u2019</span> <span class=\"_ _1\"></span>represent <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>rfaiting <span class=\"_ _7\"></span>ass<span class=\"_ _2\"></span>ets <span class=\"_ _7\"></span>held by <span class=\"_ _1\"></span>London F<span class=\"_ _1\"></span>orfaiting Compan<span class=\"_ _1\"></span>y Limite<span class=\"_ _1\"></span>d <span class=\"_ _1\"></span>and comprise <span class=\"_ _7\"></span>bills of <span class=\"_ _1\"></span>exchange, <span class=\"_ _7\"></span>promissory notes<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>and <span class=\"_ _4\"></span>transferable <span class=\"_ _4\"></span>trade <span class=\"_ _4\"></span>related <span class=\"_ _4\"></span>loans <span class=\"_ _8\"></span>issued <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>banks <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>foreign <span class=\"_ _4\"></span>issuers. <span class=\"_ _4\"></span>These <span class=\"_ _4\"></span>as<span class=\"_ _2\"></span>sets <span class=\"_ _4\"></span>are <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>short-term <span class=\"_ _4\"></span>tradi<span class=\"_ _2\"></span>ng.<span class=\"_ _6b\"> </span> None of the trading assets were listed<span class=\"_ _1\"></span> as at 31 December 2025 and 31 December 2024.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span> At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span> borrowing arrangements.  A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "At 31 D<span class=\"_ _2\"></span>ecembe<span class=\"_ _1\"></span>r <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5 and 31<span class=\"_ _2\"></span> December 2024<span class=\"ls6\">, <span class=\"_ _2\"></span></span>there were no <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>Trading ass<span class=\"_ _2\"></span>ets<span class=\"ff3\">\u2019</span> pledged in <span class=\"_ _2\"></span>favour of <span class=\"_ _2\"></span>third parties under <span class=\"_ _2\"></span>reverse-repos<span class=\"_ _2\"></span> or<span class=\"_ _6b\"> </span> borrowing arrangements.  A reconciliation of the movement in the carrying amount of <span class=\"ff3 ls6\">\u2018T</span>rading assets<span class=\"ff3\">\u2019</span> is presented in Note 5.4<span class=\"lsa\">.1</span>.<span class=\"_ _6b\"> </span>As <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _9\"></span>2025, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>participated <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>liquidity-providing <span class=\"_ _9\"></span>reverse <span class=\"_ _8\"></span>repurchase <span class=\"_ _9\"></span>operations <span class=\"_ _8\"></span>with <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>European<span class=\"_ _6b\"> </span> Central <span class=\"_ _1\"></span>Bank<span class=\"lsa\">.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRepurchaseAndReverseRepurchaseAgreementsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-449": {
   "value": "Loans and advances to banks <table class=\"s w1e6 h141\" id=\"_c86fdb4b-98db-4505-a463-631561289762\"><tr><td></td><td class=\"c x282 y1854 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1854 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1855 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1855 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1855 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1856 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1856 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1856 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1857 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to banks: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1858 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1858 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,506,590  </div></td><td class=\"c x284 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,315,627 </div></td><td class=\"c x283 y1858 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 15,959,912  </div></td><td class=\"c x285 y1858 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">55,720,208 </div></td></tr><tr><td class=\"c x16e y1859 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1859 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 46,890,740  </div></td><td class=\"c x284 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">19,125,528 </div></td><td class=\"c x283 y1859 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 45,254,728  </div></td><td class=\"c x285 y1859 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,360,627 </div></td></tr><tr><td class=\"c x16e y185a wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y185a wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x284 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td><td class=\"c x283 y185a wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,914,128  </div></td><td class=\"c x285 y185a wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">17,196,090 </div></td></tr><tr><td class=\"c x16e y185b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to banks </div></td><td class=\"c x282 y185b wa8 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">88,311,458 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,637,245 </div></td><td class=\"c x283 y185b wa9 h7\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">82,128,768 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y185b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,276,925 </div></td></tr><tr><td class=\"c x16e y185c wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y185c wa8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(294,714) </div></td><td class=\"c x284 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(179,853) </div></td><td class=\"c x283 y185c wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(280,785) </div></td><td class=\"c x285 y185c wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(178,801) </div></td></tr><tr><td class=\"c x16e y185d wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to banks </div></td><td class=\"c x282 y185d wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x284 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">96,457,392 </div></td><td class=\"c x283 y185d wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x285 y185d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">90,098,124 </div></td></tr></table>\u2018Pledged <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _8\"></span>favo<span class=\"_ _2\"></span>ur <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"></span>third <span class=\"_ _8\"></span>parties\u2019 <span class=\"_ _9\"> </span><span class=\"ff1\">represent <span class=\"_ _9\"> </span>amounts <span class=\"_ _9\"> </span>pledged <span class=\"_ _9\"> </span>in <span class=\"_ _9\"> </span>favour <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>third <span class=\"_ _9\"></span>parties <span class=\"_ _9\"> </span>under <span class=\"_ _9\"> </span>borrowing <span class=\"_ _9\"></span>arrangements <span class=\"_ _9\"></span>or <span class=\"_ _9\"></span>under<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>collateral margin agreements in respect of derivatives<span class=\"_ _1\"></span> held for risk management purposes<span class=\"lsa\">. </span> See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiary companies</span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-448": {
   "value": "Loans and advances to customers <table class=\"s w1e6 h142\" id=\"_c4fa260a-f6d9-4c8b-9cce-fac27ef3a003\"><tr><td></td><td class=\"c x282 y185e wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y185e w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y185f wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y185f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y185f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1860 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1860 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1860 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1861 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unencumbered loans and advances to customers: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1862 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - repayable on call and at short notice </div></td><td class=\"c x282 y1862 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 242,342,756  </div></td><td class=\"c x284 y1862 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">283,154,355 </div></td><td class=\"c x283 y1862 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 60,216,725  </div></td><td class=\"c x285 y1862 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">59,389,431 </div></td></tr><tr><td class=\"c x16e y1863 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - term loans and advances </div></td><td class=\"c x282 y1863 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,537,974  </div></td><td class=\"c x284 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td><td class=\"c x283 y1863 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 210,580,876  </div></td><td class=\"c x285 y1863 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">161,617,109 </div></td></tr><tr><td class=\"c x16e y1864 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Pledged in favour of third parties </div></td><td class=\"c x282 y1864 wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x284 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td><td class=\"c x283 y1864 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 359,786  </div></td><td class=\"c x285 y1864 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">344,914 </div></td></tr><tr><td class=\"c x16e y1865 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to subsidiary companies </div></td><td class=\"c x282 y1865 wa8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1865 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1865 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 381,956,203  </div></td><td class=\"c x285 y1865 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">311,924,956 </div></td></tr><tr><td class=\"c x16e y1866 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Gross loans and advances to customers </div></td><td class=\"c x282 y1866 wa8 h7\"><div class=\"t m0 x32 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">453,240,516 </span><span class=\"ff5\"> </span></div></td><td class=\"c x284 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">445,116,378 </div></td><td class=\"c x283 y1866 wa9 h7\"><div class=\"t m0 xcc hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">653,113,590 </span><span class=\"ff5\"> </span></div></td><td class=\"c x285 y1866 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">533,276,410 </div></td></tr><tr><td class=\"c x16e y1867 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to customers </div></td><td class=\"c x282 y1867 wa8 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,837,065) </div></td><td class=\"c x284 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,139,655) </div></td><td class=\"c x283 y1867 wa9 h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,863,456) </div></td><td class=\"c x285 y1867 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,825,820) </div></td></tr><tr><td class=\"c x16e y1868 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on loans and advances to subsidiary companies </div></td><td class=\"c x282 y1868 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1868 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1868 wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(659,672) </div></td><td class=\"c x285 y1868 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(666,679) </div></td></tr><tr><td class=\"c x16e y1869 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net loans and advances to customers </div></td><td class=\"c x282 y1869 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">438,403,451 </div></td><td class=\"c x284 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">427,976,723 </div></td><td class=\"c x283 y1869 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">638,590,462 </div></td><td class=\"c x285 y1869 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">517,783,911 </div></td></tr></table>\u2018Pledged in favour of third parties\u2019 is comprised e<span class=\"_ _1\"></span>xclusively of assets pledged in favour of third parties under borrowing ar<span class=\"_ _2\"></span><span class=\"ff1\">rangements. </span><span class=\"ff1\"> </span>\u2018<span class=\"ff1\">Loans <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>advances <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>subsidiar<span class=\"ff3\">y <span class=\"_ _1\"></span>companies\u2019<span class=\"ff1\"> <span class=\"_ _7\"></span>include <span class=\"_ _7\"></span>facilities <span class=\"_ _7\"></span>that are<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>unsecured <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>repayable <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>demand. The<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>pricing <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _7\"></span>such <span class=\"_ _7\"></span>facilities<span class=\"_ _6b\"> </span></span></span></span><span class=\"ff1\"><span class=\"ff3\"><span class=\"ff1\"> </span></span></span>is dependent on the currency of the funding and market conditions.<span class=\"_ _6b\"> </span> See Note 45 for balances due from related parties <span class=\"ff3\">other than the Bank\u2019s subsidiar</span>y companies.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-450": {
   "value": "Financial <span class=\"_ _1d\"> </span>investments <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>fair <span class=\"_ _1c\"> </span>value <span class=\"_ _1d\"> </span>through <span class=\"_ _1c\"> </span>other <span class=\"_ _1d\"> </span>comprehensive<span class=\"_ _6b\"> </span>income<table class=\"s w1e8 h143\" id=\"_24ae49b8-8406-4d42-b70f-8b8b13580f04\"><tr><td></td><td class=\"c x282 y186a wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y186a wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y186b wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y186b wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y186b wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y186b wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y186c wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y186c wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y186c wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y186c wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y186d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y186e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by the Government of Malta </div></td><td class=\"c x282 y186e wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,321,590  </div></td><td class=\"c x284 y186e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,643,038 </div></td><td class=\"c x283 y186e wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 35,321,590  </div></td><td class=\"c x285 y186e wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">34,643,038 </div></td></tr><tr><td class=\"c x16e y186f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y186f wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,799,128  </div></td><td class=\"c x284 y186f wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,079,221 </div></td><td class=\"c x283 y186f wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 49,799,128  </div></td><td class=\"c x285 y186f wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">43,079,221 </div></td></tr><tr><td class=\"c x16e y1870 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1870 wa8 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,133,966  </div></td><td class=\"c x284 y1870 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,542,836 </div></td><td class=\"c x283 y1870 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 20,133,966  </div></td><td class=\"c x285 y1870 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">42,542,836 </div></td></tr><tr><td></td><td class=\"c x282 y1871 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1871 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td><td class=\"c x283 y1871 wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x285 y1871 wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">120,265,095 </div></td></tr><tr><td class=\"c x16e y13ba wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance </div></td><td class=\"c x282 y13ba wa8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">59</span>,<span class=\"ls2\">407</span>) </div></td><td class=\"c x284 y13ba wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td><td class=\"c x283 y13ba wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">59</span>,<span class=\"ls2\">407</span>) </div></td><td class=\"c x285 y13ba wb6 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(77,794) </div></td></tr></table>As at 31 December 2025<span class=\"ls6\">, </span>USD<span class=\"ls2\">63</span>,<span class=\"ls2\">976</span>,<span class=\"ls2\">026</span> (2024<span class=\"ls4\">: </span>USD36,109,819<span class=\"ls5\">) <span class=\"_ _2\"></span></span>of <span class=\"ff3\">the Group\u2019s and Bank\u2019s \u2018Financial investments at fair value thro<span class=\"_ _2\"></span>ugh<span class=\"_ _6b\"> </span></span>other <span class=\"_ _2\"></span>comprehensive income\u2019 <span class=\"_ _2\"></span>were <span class=\"_ _2\"></span>pledged <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure <span class=\"_ _2\"></span>funding<span class=\"_ _2\"></span><span class=\"ff1\">. <span class=\"_ _2\"></span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>debt<span class=\"_ _6b\"> </span></span>instruments with a carrying amount of USD62,046,014 (2024<span class=\"ls4\">: </span>USD30,049,725) were utilised against these credit lines. All <span class=\"_ _1\"></span>financial in<span class=\"_ _1\"></span>vestments at <span class=\"_ _7\"></span>fair value through <span class=\"_ _7\"></span>oth<span class=\"_ _2\"></span>er <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>mprehensive <span class=\"_ _1\"></span>income <span class=\"_ _1\"></span>were l<span class=\"_ _1\"></span>isted as <span class=\"_ _1\"></span>at <span class=\"_ _1\"></span>31 December <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>5 and <span class=\"_ _1\"></span>31 December <span class=\"_ _7\"></span>202<span class=\"_ _2\"></span>4.<span class=\"_ _6b\"> </span>An analysis of credit risk in respect of these instru<span class=\"_ _1\"></span>ments is presented in Note 4 o<span class=\"_ _2\"></span>f these finan<span class=\"_ _1\"></span>cial statements. Reconciliation of carrying amount<table class=\"s w1fa h145\" id=\"_e8dd111d-42b9-4f53-a09b-b6dd6a45d5b3\"><tr><td></td><td class=\"c x282 y187a wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y187a w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y187b wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y187b wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y187b wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y187b wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y187c wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y187c wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y187c wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y187c wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y187d wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y187d wa8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  120,265,095 </div></td><td class=\"c x284 y187d wc h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 140,755,780  </div></td><td class=\"c x283 y187d wa9 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  120,265,095 </div></td><td class=\"c x285 y187d wc h6\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 140,755,780  </div></td></tr><tr><td class=\"c x16e y187e wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions </div></td><td class=\"c x282 y187e wa8 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (29,755,930) </div></td><td class=\"c x284 y187e wc h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,882,889) </div></td><td class=\"c x283 y187e wa9 h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (29,755,930) </div></td><td class=\"c x285 y187e wc h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(17,882,889) </div></td></tr><tr><td class=\"c x16e y187f wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value </div></td><td class=\"c x282 y187f wa8 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,132,037  </div></td><td class=\"c x284 y187f wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,259,441  </div></td><td class=\"c x283 y187f wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,132,037  </div></td><td class=\"c x285 y187f wc h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,259,441  </div></td></tr><tr><td class=\"c x16e y1880 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y1880 wa8 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (724,853) </div></td><td class=\"c x284 y1880 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (737,067) </div></td><td class=\"c x283 y1880 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (724,853) </div></td><td class=\"c x285 y1880 wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (737,067) </div></td></tr><tr><td class=\"c x16e y1881 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y1881 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (31,583) </div></td><td class=\"c x284 y1881 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (196,812) </div></td><td class=\"c x283 y1881 wa9 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (31,583) </div></td><td class=\"c x285 y1881 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (196,812) </div></td></tr><tr><td class=\"c x16e y1882 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y1882 wa8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,369,918  </div></td><td class=\"c x284 y1882 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,933,358) </div></td><td class=\"c x283 y1882 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 12,369,918  </div></td><td class=\"c x285 y1882 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,933,358) </div></td></tr><tr><td class=\"c x16e y1883 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y1883 wa8 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">105,254,684 </div></td><td class=\"c x284 y1883 wc h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td><td class=\"c x283 y1883 wa9 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">  105,254,684 </div></td><td class=\"c x285 y1883 wc h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 120,265,095  </div></td></tr></table>Financial investments at amortised cost<table class=\"s w1f9 h144\" id=\"_7229d7b0-af23-4927-bfbc-b665544c14bc\"><tr><td></td><td class=\"c x282 y1872 wa7 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1872 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1873 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1873 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1873 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1873 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1874 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1874 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1874 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1874 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1875 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt instruments: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1876 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign sovereigns </div></td><td class=\"c x282 y1876 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x284 y1876 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td><td class=\"c x283 y1876 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,659,394 </div></td><td class=\"c x285 y1876 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,073,927 </div></td></tr><tr><td class=\"c x16e y1151 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by foreign corporates </div></td><td class=\"c x282 y1151 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x284 y1151 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x283 y1151 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,641,110  </div></td><td class=\"c x285 y1151 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y1877 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - issued by subsidiaries </div></td><td class=\"c x282 y1877 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1877 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1877 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,310,958  </div></td><td class=\"c x285 y1877 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1152 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments </div></td><td class=\"c x282 y1152 wa8 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,045) </div></td><td class=\"c x284 y1152 wc h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td><td class=\"c x283 y1152 wa9 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,045)  </div></td><td class=\"c x285 y1152 wb6 h6\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(21) </div></td></tr><tr><td class=\"c x16e y1878 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss allowance on debt instruments issued by subsidiaries </div></td><td class=\"c x282 y1878 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1878 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1878 wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (137,565)  </div></td><td class=\"c x285 y1878 wb6 h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1879 wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y1879 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y1879 wa9 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y1879 wb6 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>\u2018Financial investments <span class=\"_ _2\"></span>at amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of USD2,374,659 <span class=\"_ _2\"></span>were pledged <span class=\"_ _2\"></span>in favo<span class=\"_ _2\"></span><span class=\"ff1\">ur <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span>the European <span class=\"_ _2\"></span>Central Bank <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>secure fun<span class=\"_ _2\"></span>ding and <span class=\"_ _2\"></span>utilised against <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>credit lines. <span class=\"_ _4\"></span><span class=\"ff3\">As <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the Group\u2019s <span class=\"_ _2\"></span>and<span class=\"_ _6b\"> </span></span>Bank\u2019s \u2018Financial investments at amortised cost\u2019 were pledged to secure funding.<span class=\"_ _6b\"> </span>As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>2025 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>all <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>investments <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>amortised <span class=\"_ _4\"></span>cost <span class=\"_ _4\"></span>were <span class=\"_ _4\"></span>listed. <span class=\"_ _8\"></span>An <span class=\"_ _4\"></span>analysis <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>risk <span class=\"_ _4\"></span>in<span class=\"_ _6b\"> </span>respect of these instruments is presented in Note 4 of these fin<span class=\"_ _1\"></span>ancial statements.<span class=\"_ _6b\"> </span>During <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>financial <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _4\"></span>31 <span class=\"_ _9\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _4\"></span>ac<span class=\"_ _2\"></span>quired <span class=\"_ _4\"></span>debt <span class=\"_ _9\"></span>instruments <span class=\"_ _4\"></span>issued <span class=\"_ _9\"></span>by <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>London <span class=\"_ _8\"></span>Forfaiting <span class=\"_ _8\"></span>Co<span class=\"_ _2\"></span>mpany<span class=\"_ _6b\"> </span>Limited. The carrying amount of these<span class=\"_ _1\"></span> unsecured variable rate debt instruments as at 31 December 2025 amounted to USD96,310,958.<span class=\"_ _6b\"> </span>See Note 45 for financial investments issued by related parties<span class=\"_ _1\"></span>. Reconciliation of carrying amount<table class=\"s w1fb h146\" id=\"_d0c811a7-57b6-41a9-86c0-70a76927cc26\"><tr><td></td><td class=\"c x282 y1884 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1884 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1885 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1885 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1885 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1886 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1886 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1886 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1887 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x282 y1887 wa8 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x284 y1887 wc h6\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073  </div></td><td class=\"c x283 y1887 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x285 y1887 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">28,399,073 </div></td></tr><tr><td class=\"c x16e y1888 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisitions </div></td><td class=\"c x282 y1888 wa8 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">40,306,074 </div></td><td class=\"c x284 y1888 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1888 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 135,065,404  </div></td><td class=\"c x285 y1888 wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x16e y1889 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Redemptions and disposals </div></td><td class=\"c x282 y1889 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x284 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td><td class=\"c x283 y1889 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,000,000) </div></td><td class=\"c x285 y1889 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(26,429,022) </div></td></tr><tr><td class=\"c x16e y188a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amortisation of premium or discount </div></td><td class=\"c x282 y188a wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x284 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td><td class=\"c x283 y188a wa9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (68,247) </div></td><td class=\"c x285 y188a wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 120,586  </div></td></tr><tr><td class=\"c x16e y188b wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x282 y188b wa8 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 916,274  </div></td><td class=\"c x284 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td><td class=\"c x283 y188b wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,730,228  </div></td><td class=\"c x285 y188b wc h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (201,328) </div></td></tr><tr><td class=\"c x16e y188c wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x282 y188c wa8 h12\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 72,476  </div></td><td class=\"c x284 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td><td class=\"c x283 y188c wa9 h12\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 810,150  </div></td><td class=\"c x285 y188c wc h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">53,457 </div></td></tr><tr><td class=\"c x16e y188d wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in loss allowance </div></td><td class=\"c x282 y188d wa8 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (6,024) </div></td><td class=\"c x284 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td><td class=\"c x283 y188d wa9 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (143,589) </div></td><td class=\"c x285 y188d wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">131,140 </div></td></tr><tr><td class=\"c x16e y188e wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x282 y188e wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,294,459 </div></td><td class=\"c x284 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td><td class=\"c x283 y188e wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">137,467,852 </div></td><td class=\"c x285 y188e wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,073,906 </div></td></tr></table>Debt securities in issue <table class=\"s w1d0 h15b\" id=\"_2232594f-491a-4b30-a3cf-141028f95c84\"><tr><td></td><td class=\"c x283 y19f6 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y19f7 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y19f7 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y19f8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19f8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19f9 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x283 y19f9 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td><td class=\"c x285 y19f9 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,543,864 </div></td></tr><tr><td class=\"c x16e y19fa wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities issued </div></td><td class=\"c x283 y19fa wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,248,502 </div></td><td class=\"c x285 y19fa wc h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,290,304<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fb wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Principal repayments </div></td><td class=\"c x283 y19fb wa9 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,248,502) </div></td><td class=\"c x285 y19fb wc h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (46,301,439)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fc wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x283 y19fc wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,111) </div></td><td class=\"c x285 y19fc wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(52,066) </div></td></tr><tr><td class=\"c x16e y19fd wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x283 y19fd wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,041,455 </div></td><td class=\"c x285 y19fd wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,628,962) </div></td></tr><tr><td class=\"c x16e y19fe wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x283 y19fe wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td><td class=\"c x285 y19fe wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr></table>\u2018<span class=\"ff1\">D</span>ebt securities <span class=\"_ _2\"></span>in issue\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 Decembe<span class=\"_ _2\"></span>r 2024 <span class=\"_ _2\"></span>comprise of <span class=\"_ _2\"></span>unsecured <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes with <span class=\"_ _2\"></span>a tenor <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>less </span>than one year.  At <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025 an<span class=\"_ _1\"></span>d <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _3c\"></span>2024, <span class=\"_ _1\"></span>all <span class=\"_ _7\"></span>promissory <span class=\"_ _7\"></span>notes <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>rate<span class=\"_ _2\"></span>. <span class=\"_ _7\"></span><span class=\"ls15\">At<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">2025<span class=\"ls0\">,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>effective </span></span></span></span>interest rate in respect of <span class=\"ff3 ls6\">\u2018D</span>ebt securities in issue<span class=\"ff3\">\u2019</span> ranges between 3.976% and 3.998% (<span class=\"ls2\">2024<span class=\"ls4\">: </span>5.</span>036% and 5.678%). At <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025</span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>repayment option <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes<span class=\"_ _2\"></span><span class=\"lsa\">. </span>H<span class=\"_ _2\"></span>owever, <span class=\"_ _2\"></span>in view <span class=\"_ _2\"></span>of the s<span class=\"_ _1\"></span>hort-term maturity <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>promissory notes, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>potential impact of <span class=\"_ _1\"></span>the G<span class=\"_ _1\"></span>roup exercis<span class=\"_ _1\"></span>ing the <span class=\"_ _1\"></span>option was deemed <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>immaterial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-451": {
   "value": "Investments in subsidiaries<span class=\"_ _6b\"> </span>Material subsidiarie<span class=\"_ _1\"></span>s<table class=\"s w18c h147\" id=\"_eaba0d22-0379-487c-94b1-5587020a53a4\"><tr><td></td><td class=\"c x2f9 y188f w1fc hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Cou<span class=\"_ _2\"></span>ntry of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2fa y188f w1fd hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Natur<span class=\"_ _2\"></span>e of<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2fb y188f w1fe hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Equit<span class=\"_ _2\"></span>y<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1890 wc6 h11\"><div class=\"t m2 x4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Name <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>mpany</div><div class=\"t m0 x2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x2fc y1891 w1ff hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">incorp<span class=\"_ _2\"></span>oratio<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span></div></td><td class=\"c x2fd y1891 w200 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">busin<span class=\"_ _2\"></span>ess<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2fe y1891 w201 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">inter<span class=\"_ _2\"></span>est<span class=\"_ _6b\"> </span></div></td><td class=\"c x283 y1890 wa7 h11\"><div class=\"t m2 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank</div><div class=\"t m3 x95 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x29a y1892 wc8 h6\"><div class=\"t m2 x41 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2025</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2ff y1892 wc9 h6\"><div class=\"t m2 x41 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2024</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x283 y1892 wa8 h6\"><div class=\"t m2 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2025</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x285 y1892 wc h6\"><div class=\"t m2 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2024</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td></td><td class=\"c x2fd y1893 w202 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Property<span class=\"_ _6b\"> </span></div></td><td class=\"c x29a y1894 wc8 h7\"><div class=\"t m2 x44 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">%</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x2ff y1894 wc9 h7\"><div class=\"t m2 x56 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">%</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x283 y1894 wa8 h7\"><div class=\"t m2 xd4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x285 y1894 wc h7\"><div class=\"t m2 xd4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x16e y1895 wc6 h11\"><div class=\"t m0 x4 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">FIM Property Investment Limited </div></td><td class=\"c x300 y1895 wc7 h11\"><div class=\"t m0 x7d h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Malta </div></td><td class=\"c x301 y1896 w203 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">management<span class=\"_ _6b\"> </span></div></td><td class=\"c x29a y1895 wc8 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y1895 wc9 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1895 wa8 h11\"><div class=\"t m0 x56 hc yef5 ff1 fs0 fc0 sc0 ls0 ws0\">1,006,000<span class=\"ff5\"> </span></div></td><td class=\"c x285 y1895 wc h11\"><div class=\"t m0 x56 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">1,006,000 </div></td></tr><tr><td class=\"c x16e y1897 wc6 h11\"><div class=\"t m0 x4 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">London Forfaiting Company Limited </div></td><td class=\"c x302 y1898 w204 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">United<span class=\"_ _6b\"> </span></div></td><td class=\"c x303 y1897 w9 h11\"><div class=\"t m0 x44 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Forfaiting </div></td><td class=\"c x29a y1897 wc8 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y1897 wc9 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1897 wa8 h11\"><div class=\"t m0 xb3 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">72,966,435 </div></td><td class=\"c x285 y1897 wc h11\"><div class=\"t m0 x20 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">72,966,435 </div></td></tr><tr><td></td><td class=\"c x304 y1899 w205 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Kingdom<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y189a wc6 h8b\"><div class=\"t m0 x4 h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">The Egyptian Company for Factoring S.A.E. </div></td><td class=\"c x300 y189a wc7 h8b\"><div class=\"t m0 x7d h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">Egypt </div></td><td class=\"c x303 y189a w9 h8b\"><div class=\"t m0 x56 h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">Factoring </div></td><td class=\"c x29a y189a wc8 h8b\"><div class=\"t m0 xcc h2 yef7 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y189a wc9 h8b\"><div class=\"t m0 xcc h2 yef7 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y189a wa8 h8b\"><div class=\"t m0 x9f h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">-</div><div class=\"t m0 xa2 h3c yef8 ffb fs8 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x285 y189a wc h8b\"><div class=\"t m0 x56 hc yef7 ff1 fs0 fc0 sc0 ls0 ws0\">8,523,448<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y189b wc6 h42\"><div class=\"t m0 x4 h2 yefa ff1 fs0 fc0 sc0 ls0 ws0\">FIMFactors B.V. </div></td><td class=\"c x300 y189b wc7 h42\"><div class=\"t m0 x59 h2 yefa ff1 fs0 fc0 sc0 ls0 ws0\">Netherlands </div></td><td class=\"c x305 y189c w206 hb8\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Holding<span class=\"_ _6b\"> </span></div></td><td class=\"c x29a y189b wc8 h42\"><div class=\"t m0 xcc h2 yefa ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y189b wc9 h42\"><div class=\"t m0 xcc h2 yefa ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y189b wa8 h42\"><div class=\"t m0 xb3 h2 yefa ff1 fs0 fc0 sc0 ls2 ws0\">40<span class=\"ls0\">,</span>228<span class=\"ls0\">,</span>507<span class=\"ls0\"> </span></div></td><td class=\"c x285 y189b wc h42\"><div class=\"t m0 x20 h2 yefa ff1 fs0 fc0 sc0 ls0 ws0\">33,686,690 </div></td></tr><tr><td></td><td></td><td class=\"c x2fa y189d w207 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">company<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x283 y1818 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\">4,</span>200<span class=\"ls0\">,</span>942<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1818 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,182,573 </div></td></tr></table>As  at  31 <span class=\"_ _46\"> </span>D<span class=\"_ _2\"></span>ecember  2025,  the <span class=\"_ _46\"> </span>carrying  amo<span class=\"_ _2\"></span>unt  of  the <span class=\"_ _46\"> </span>\u2018Invest<span class=\"_ _2\"></span>ments  in  subsidiaries\u2019  i<span class=\"_ _2\"></span>s  stated  net  o<span class=\"_ _2\"></span>f  impairment,  amounting <span class=\"_ _46\"> </span>to<span class=\"_ _6b\"> </span>USD57,290,466, <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>relation <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>FIMFactors <span class=\"_ _8\"></span>B.V. <span class=\"_ _8\"></span><span class=\"ff3\">(\u201cFIMFactors\u201d). <span class=\"_ _8\"></span>As <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>arr<span class=\"_ _1\"></span>ying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>\u2018Investments <span class=\"_ _8\"></span>in<span class=\"_ _6b\"> </span></span>subsidiaries\u2019 <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>stated <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>impairment, <span class=\"_ _9\"> </span>amounting <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>USD67,644,660,  i<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>relation <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>FIMFacto<span class=\"_ _2\"></span>rs<span class=\"ff1\"> <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>The <span class=\"_ _5\"> </span>Egyptian <span class=\"_ _9\"> </span>Co<span class=\"_ _2\"></span>mpany <span class=\"_ _9\"> </span>fo<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span></span>Factoring <span class=\"_ _7\"></span>S.A.E (\u201cEgypt <span class=\"_ _7\"></span>Factors\"). <span class=\"_ _7\"></span>R<span class=\"_ _2\"></span>efer <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>Note <span class=\"_ _7\"></span>27.3 for <span class=\"_ _7\"></span>details <span class=\"_ _7\"></span>on the <span class=\"_ _7\"></span>impairment <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sessment <span class=\"_ _7\"></span>as <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"ff1 ls2\">202<span class=\"ls0\">5 <span class=\"_ _7\"></span>and 31 <span class=\"_ _7\"></span>December<span class=\"_ _6b\"> </span></span></span>202<span class=\"ls0\">4.<span class=\"_ _6b\"> </span></span>Egypt Factors<span class=\"_ _6b\"> </span>During <span class=\"_ _7\"></span>the financial <span class=\"_ _7\"></span>year e<span class=\"_ _1\"></span>nded <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2025 the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>committed <span class=\"_ _7\"></span>to a <span class=\"_ _7\"></span>plan to <span class=\"_ _7\"></span>sell its <span class=\"_ _7\"></span>investm<span class=\"_ _2\"></span>ent <span class=\"_ _7\"></span>in Egyp<span class=\"_ _1\"></span>t F<span class=\"_ _1\"></span>actors, <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>holly <span class=\"_ _7\"></span>owned<span class=\"_ _6b\"> </span>subsidiary, initiating <span class=\"_ _2\"></span>an active <span class=\"_ _2\"></span>program to<span class=\"_ _2\"></span> locate a <span class=\"_ _2\"></span>buyer fo<span class=\"_ _2\"></span>r this s<span class=\"_ _2\"></span>ubsidiary. In <span class=\"_ _2\"></span>this respect, <span class=\"_ _2\"></span>the criteria <span class=\"_ _2\"></span>emanating from <span class=\"_ _2\"></span>IFRS 5 <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>order<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>classify <span class=\"_ _2\"></span>the subsidiary <span class=\"_ _2\"></span><span class=\"ff3\">as <span class=\"_ _2\"></span>\u2018held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>sale\u2019 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>deemed to <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>been <span class=\"_ _2\"></span>met and, <span class=\"_ _2\"></span>accordingly, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>investment in <span class=\"_ _2\"></span>Egypt <span class=\"_ _2\"></span>Factors <span class=\"_ _2\"></span>was<span class=\"_ _6b\"> </span></span>reclassified from \u2018Investments in<span class=\"_ _1\"></span> subsidiaries\u2019 to \u2018Assets classified as held for sale<span class=\"_ _1\"></span>\u2019 as at 31 December 2025. Refer to Note<span class=\"ff1\"> <span class=\"_ _2\"></span>17 for further<span class=\"_ _6b\"> </span></span>detail<span class=\"lsf\">s.<span class=\"_ _6b\"> </span></span>India Factoring<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank, <span class=\"_ _4\"></span>indirectly <span class=\"_ _4\"></span>through <span class=\"_ _4\"></span>FIMFactors<span class=\"_ _2\"></span>, <span class=\"_ _4\"></span>controls <span class=\"_ _4\"></span>India <span class=\"_ _4\"></span>Factoring <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Finance <span class=\"_ _8\"></span>Solutions <span class=\"_ _4\"></span>Private <span class=\"_ _4\"></span>Limited<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">(\u201cIndia <span class=\"_ _4\"></span>Factoring\u201d)</span><span class=\"ls6\">, <span class=\"_ _4\"></span></span>an <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ntity<span class=\"_ _6b\"> </span>incorporated in India and carrying out the<span class=\"_ _1\"></span> business of factoring in<span class=\"_ _1\"></span> India. As at 31 Decembe<span class=\"_ _1\"></span>r 2024, the Bank held<span class=\"_ _1\"></span> 88.16% shareholding in<span class=\"_ _6b\"> </span>India Factoring.<span class=\"_ _6b\"> </span>During the <span class=\"_ _2\"></span>year ended <span class=\"_ _2\"></span>31 D<span class=\"_ _2\"></span>ecember 2025, <span class=\"_ _2\"></span>the board <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>directors of <span class=\"_ _2\"></span>India <span class=\"_ _2\"></span>Factoring and <span class=\"_ _2\"></span>its members <span class=\"_ _2\"></span>approved the <span class=\"_ _2\"></span>offer, issuanc<span class=\"_ _4\"></span>e a<span class=\"_ _2\"></span>nd<span class=\"_ _6b\"> </span>allotment of <span class=\"_ _1\"></span>51,041,897 shares<span class=\"_ _1\"></span> having <span class=\"_ _1\"></span>a nominal <span class=\"_ _1\"></span>value of INR10 <span class=\"_ _1\"></span>each at <span class=\"_ _1\"></span>an i<span class=\"_ _1\"></span>ssue pri<span class=\"_ _1\"></span>ce of INR10 <span class=\"_ _1\"></span>to existin<span class=\"_ _1\"></span>g shareholders. In<span class=\"_ _1\"></span> March 2025,<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>Bank, <span class=\"_ _9\"></span>through <span class=\"_ _9\"></span>its <span class=\"_ _9\"></span>subsidiary <span class=\"_ _9\"> </span>FIMFactors, <span class=\"_ _9\"></span>subscribed <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>first <span class=\"_ _9\"> </span>tranche <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>26,100,000 <span class=\"_ _9\"> </span>newly <span class=\"_ _5\"> </span>issued <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>llotted <span class=\"_ _9\"></span>shares <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f  India<span class=\"_ _6b\"> </span>Factoring for INR261,000,000 (USD3,012,817). This increased th<span class=\"_ _1\"></span>e Bank<span class=\"ff3\">\u2019s </span>shareholding in India Factoring from 88.16%<span class=\"_ _2\"></span> to 88.80%.<span class=\"_ _6b\"> </span>In April <span class=\"_ _2\"></span>2025, t<span class=\"_ _2\"></span>he Ba<span class=\"_ _2\"></span>nk, through <span class=\"_ _2\"></span>FIMFactors, entered <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>a s<span class=\"_ _2\"></span>hare purchase <span class=\"_ _2\"></span>agreement to <span class=\"_ _2\"></span>acquire <span class=\"_ _2\"></span>19,902,291 <span class=\"_ _2\"></span>shares in <span class=\"_ _2\"></span>India Fa<span class=\"_ _4\"></span>ctoring<span class=\"_ _6b\"> </span>from <span class=\"_ _2\"></span>a non-controlling interest <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>a total <span class=\"_ _2\"></span>considerati<span class=\"_ _1\"></span>on o<span class=\"_ _2\"></span>f INR116,229,385 <span class=\"_ _2\"></span>(USD1,352,418), effectively <span class=\"_ _2\"></span>raising the <span class=\"_ _2\"></span>Bank<span class=\"ff3\">\u2019s <span class=\"_ _2\"></span></span>shareholding<span class=\"_ _6b\"> </span>from 88.80% to 92.87%.<span class=\"_ _6b\"> </span>In June <span class=\"_ _2\"></span>2025, t<span class=\"_ _2\"></span>he total <span class=\"_ _2\"></span>number o<span class=\"_ _2\"></span>f shares <span class=\"_ _2\"></span>held by <span class=\"_ _2\"></span>a non<span class=\"_ _2\"></span>-controlling <span class=\"_ _2\"></span>interest, the <span class=\"_ _2\"></span>India Facto<span class=\"_ _2\"></span>ring Employee <span class=\"_ _2\"></span>Welfare Trust, <span class=\"_ _2\"></span>amounting <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>326,966,290 <span class=\"_ _5\"> </span>shares<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ere <span class=\"_ _9\"> </span>extin<span class=\"_ _2\"></span>guished <span class=\"_ _9\"> </span>pursuant <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>order <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>National <span class=\"_ _5\"> </span>Company <span class=\"_ _5\"> </span>Law <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>ribun<span class=\"_ _1\"></span>al, <span class=\"_ _5\"> </span>Mumbai. <span class=\"_ _9\"> </span>S<span class=\"_ _2\"></span>ubsequently, <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>Registrar of <span class=\"_ _2\"></span>Co<span class=\"_ _2\"></span>mpanies<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>India <span class=\"_ _2\"></span>issued <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>certificate of <span class=\"_ _2\"></span>reduction <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share <span class=\"_ _2\"></span>capital fo<span class=\"_ _2\"></span>r India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>virtue <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>were<span class=\"_ _6b\"> </span>officially struck off the Registry. As a result, the<span class=\"_ _1\"></span> Bank\u2019s effective shareholding in India Factoring increased furth<span class=\"_ _2\"></span><span class=\"ff1\">er to 99.54%.<span class=\"_ _6b\"> </span></span>In <span class=\"_ _7\"></span>July 2025, <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>made <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>additional <span class=\"_ _1\"></span>investment <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>INR171,000,000 <span class=\"_ _7\"></span>(USD1,995,565) in <span class=\"_ _7\"></span>India <span class=\"_ _1\"></span>Factoring <span class=\"_ _7\"></span>and Finance <span class=\"_ _7\"></span>Solution<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>Priva<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span>Limited <span class=\"_ _2\"></span>(\u201cIndia <span class=\"_ _2\"></span>Factoring\u201d). <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>intended <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>support <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>further <span class=\"_ _2\"></span>growth <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>company <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>ability <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span><span class=\"ff1\">do <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span></span>the regulatory <span class=\"_ _2\"></span>capital requirements. <span class=\"_ _2\"></span><span class=\"ff3\">In this <span class=\"_ _2\"></span>respect, the Bank\u2019s <span class=\"_ _2\"></span>effective shareholding <span class=\"_ _2\"></span>in India Fact<span class=\"_ _2\"></span>oring as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>stood<span class=\"_ _6b\"> </span></span>at 99.56%.<span class=\"_ _6b\"> </span>As a result of <span class=\"_ _2\"></span>the above transactions, the non-controlling interest in India <span class=\"_ _2\"></span>Factoring decreased from 11.84% <span class=\"_ _2\"></span>as at 31 December 2024 to<span class=\"_ _6b\"> </span>0.44% <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>resulting <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net decrease <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non-controlling <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>amounting <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD442,<span class=\"ls2\">237</span>, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>shown <span class=\"_ _2\"></span>with<span class=\"_ _1\"></span>in<span class=\"_ _6b\"> </span>the Group\u2019s Statement of Changes in Equity for the <span class=\"ff1\">year ended 31 December <span class=\"ls2\">2025.</span> </span>London Forfaiting <span class=\"_ _1\"></span>Company Li<span class=\"_ _1\"></span>mited<span class=\"_ _6b\"> </span>On  23 <span class=\"_ _9\"> </span>May  2024,  th<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>directors  of <span class=\"_ _5\"> </span>London  Forfaiti<span class=\"_ _1\"></span>ng <span class=\"_ _5\"> </span>Company  Limited <span class=\"_ _5\"> </span>(\u201cLFC\u201d) <span class=\"_ _5\"> </span>resolved <span class=\"_ _5\"> </span>to  reduce <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>issued  s<span class=\"_ _1\"></span>hare  capital<span class=\"_ _1\"></span>  from<span class=\"_ _6b\"> </span>USD115,600,000 <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>USD75,600,000 <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>cancelling <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>exti<span class=\"_ _2\"></span>nguishing <span class=\"_ _2\"></span>40,000,<span class=\"_ _2\"></span>000 <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>issued <span class=\"_ _4\"></span>ordinary <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>USD1.00 <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span><span class=\"ls9\">he<span class=\"_ _6b\"> </span></span>company, each of which was fully paid up. This reduction in share capital is part of the strategic reorganis<span class=\"_ _1\"></span>ation of the Group.<span class=\"_ _6b\"> </span>The Bank, <span class=\"_ _2\"></span>indirectly <span class=\"_ _2\"></span>through L<span class=\"_ _2\"></span>ondon Forfaiting <span class=\"_ _2\"></span>Company L<span class=\"_ _2\"></span>imited, <span class=\"_ _2\"></span>controls <span class=\"_ _2\"></span>London <span class=\"_ _2\"></span>Forfaiting International <span class=\"_ _2\"></span>Limited, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>holding c<span class=\"_ _2\"></span>ompany<span class=\"_ _6b\"> </span>incorporated in the United Kingdom. As at <span class=\"ls2\">31 </span>December 2025, the Bank held 100% (2024: 100%) shareholding.<span class=\"_ _6b\"> </span>In turn, London Forfaiting International Limited<span class=\"_ _1\"></span> controls the following subsidiaries:<table class=\"s w208 h148\" id=\"_d826c8b6-bf87-4b5a-af27-36c7fbf0e204\"><tr><td class=\"c x16e y189e w7 h6\"><div class=\"t m2 x4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Name <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>mpany</div><div class=\"t m0 x2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x1c7 y189e wd h6\"><div class=\"t m2 x59 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Cou<span class=\"_ _2\"></span>ntry of in<span class=\"_ _2\"></span>corpo<span class=\"_ _2\"></span>ration</div><div class=\"t m0 x11f h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x1c9 y189e wa5 h6\"><div class=\"t m2 xcc h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Natur<span class=\"_ _2\"></span>e of b<span class=\"_ _2\"></span>usiness</div><div class=\"t m0 x5b h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x280 y189e w2e h6\"><div class=\"t m2 x25 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Equit<span class=\"_ _2\"></span>y interes<span class=\"_ _2\"></span>t</div><div class=\"t m0 x95 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x280 y189f wca h7\"><div class=\"t m2 x56 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2025</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x306 y189f w26 h7\"><div class=\"t m2 x56 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2024</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x280 y18a0 wca h6\"><div class=\"t m2 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">%</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x306 y18a0 w26 h6\"><div class=\"t m2 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">%</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x16e y18a1 w7 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">London Forfaiting Americas Inc.<span class=\"ff15\"> </span></div></td><td class=\"c x1c7 y18a1 wd h8\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">United States of America<span class=\"ff15\"> </span></div></td><td class=\"c x1c9 y18a1 wa5 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing<span class=\"ff15\"> </span></div></td><td class=\"c x280 y18a1 wca h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ff15 ls0\"> </span></div></td><td class=\"c x306 y18a1 w26 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ff15 ls0\"> </span></div></td></tr><tr><td class=\"c x16e y18a2 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">London Forfaiting do Brasil Ltda.<span class=\"ff15\"> </span></div></td><td class=\"c x1c7 y18a2 wd h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Brazil<span class=\"ff15\"> </span></div></td><td class=\"c x1c9 y18a2 wa5 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing<span class=\"ff15\"> </span></div></td><td class=\"c x280 y18a2 wca h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ff15 ls0\"> </span></div></td><td class=\"c x306 y18a2 w26 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td></tr></table>See Note 45 for related party balances and<span class=\"_ _1\"></span> transactions.<span class=\"_ _6b\"> </span>Movement in carrying amount <span class=\"_ _29\"> </span><table class=\"s w209 h149\" id=\"_986836dd-4382-48a4-b13b-3068dbdf72f2\"><tr><td></td><td class=\"c x283 y18a3 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x283 y18a4 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y18a4 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y18a5 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y18a5 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y18a6 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x283 y18a6 wa9 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">116<span class=\"ls0\">,</span>182<span class=\"ls0\">,</span>573<span class=\"ls0\"> </span></div></td><td class=\"c x285 y18a6 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">157,687,573 </div></td></tr><tr><td class=\"c x16e y18a7 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Merger by acquisition of FIM Business Solutions Limited </div></td><td class=\"c x283 y18a7 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x285 y18a7 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,000)  </div></td></tr><tr><td class=\"c x16e y18a8 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reduction of share capital in London Forfaiting Company Limited </div></td><td class=\"c x283 y18a8 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x285 y18a8 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(40,000,000) </div></td></tr><tr><td class=\"c x16e y18a9 wbd h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Impairment of investment in The Egyptian Company for Factorin<span class=\"_ _1\"></span>g S.A.E. </div></td><td class=\"c x283 y18a9 wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y18a9 wc h8\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,500,000) </div></td></tr><tr><td class=\"c x16e y18aa wbd h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Additional investment in India Factoring and Finance Solutions Private Limited,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">indirectly through FIMFactors B.V.</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y18aa wa9 h11\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">6,360<span class=\"ls0\">,8</span>00<span class=\"ls0\"> </span></div></td><td class=\"c x285 y18aa wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y18ab wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additional capital contributions to FIMFactors B.V. </div></td><td class=\"c x283 y18ab wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">181,017 </div></td><td class=\"c x285 y18ab wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y18ac wbd h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification of investment in The Egyptian Company for Factoring S.A.E. to  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff3 ls0\">\u2018<span class=\"ff1\">Assets classified as held for sale</span>\u2019<span class=\"ff1\"> (refer to Note <span class=\"ls2\">17</span>)</span></span><span class=\"ff3 ls0\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x283 y18ac wa9 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,<span class=\"ls2\">523</span>,<span class=\"ls2\">448</span>) </div></td><td class=\"c x285 y18ac wc h2e\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y18ad wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December  </div></td><td class=\"c x283 y18ad wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">114,200,942 </div></td><td class=\"c x285 y18ad wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,182,573 </div></td></tr></table>Impairment assessment<span class=\"_ _6b\"> </span>At each reporting date, the Bank conducts an assessment to detect any indication of impairment in its investments in subsidia<span class=\"_ _2\"></span>ries. If <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>indication of <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>detected, the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>performs an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>assessment to <span class=\"_ _2\"></span>determine <span class=\"_ _2\"></span>whether the <span class=\"_ _2\"></span>recoverable <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mount <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"> </span>investment <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>subsidiary <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>less <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>carrying <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>recoverable <span class=\"_ _9\"> </span>amount <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>investments <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>subsidiaries <span class=\"_ _9\"> </span>is<span class=\"_ _6b\"> </span>determined <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>\u2018fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>sell\u2019 <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>\u2018value<span class=\"ff1\">-<span class=\"ls17\">in</span>-</span>use\u2019. <span class=\"_ _2\"></span><span class=\"ff1 lsa\">If <span class=\"_ _4\"></span><span class=\"ls0\">the <span class=\"_ _2\"></span>recoverable <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying<span class=\"_ _6b\"> </span></span></span>amount, an <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>charge would <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>required. No impair<span class=\"_ _1\"></span>ment losses <span class=\"_ _1\"></span>were recognised <span class=\"_ _1\"></span>during the fin<span class=\"_ _1\"></span>ancial year <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _1\"></span>31 December<span class=\"_ _6b\"> </span>202<span class=\"ls0\">5 (2024<span class=\"ls4\">: </span>USD1,500,000<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>As at 31 <span class=\"_ _2\"></span>Decembe<span class=\"_ _1\"></span>r 2025, <span class=\"_ _2\"></span>the Bank performed an assessment to identify any <span class=\"_ _2\"></span>impairment triggers based on the underlying performance<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"> </span>each <span class=\"_ _9\"></span>subsidiary. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _8\"></span>involved <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>retrospective <span class=\"_ _9\"> </span>analysis <span class=\"_ _9\"></span>to <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>effectiveness <span class=\"_ _8\"></span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>assumptions <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>projections <span class=\"_ _9\"></span>used <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>assessment as at 31 December 2024.<span class=\"_ _6b\"> </span>The recoverabl<span class=\"_ _1\"></span>e amounts of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>cash generating units <span class=\"_ _1\"></span>(\u201cCGUs\u201d) fall in<span class=\"_ _1\"></span> their <span class=\"_ _1\"></span>entirety under <span class=\"_ _1\"></span>Level 3 <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>hierarchy, as <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">hey are based<span class=\"_ _6b\"> </span></span>on valuation techniques that include unobservable<span class=\"_ _1\"></span> inputs that have a significant effect on the valuation of the CGUs.<span class=\"_ _6b\"> </span>As <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025, n<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>impa<span class=\"_ _2\"></span>irment <span class=\"_ _7\"></span>indicators <span class=\"_ _7\"></span>were <span class=\"_ _1\"></span>identified <span class=\"_ _7\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>respect <span class=\"_ _7\"></span>of its <span class=\"_ _7\"></span>investment <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>London <span class=\"_ _7\"></span>Forfaitin<span class=\"_ _2\"></span>g <span class=\"_ _1\"></span>Company<span class=\"_ _6b\"> </span>Limited, <span class=\"_ _7\"></span>whereas <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>impairment ass<span class=\"_ _1\"></span>essment <span class=\"_ _7\"></span>was pe<span class=\"_ _1\"></span>rformed <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>respect <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank\u2019s <span class=\"_ _1\"></span>investment <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>India F<span class=\"_ _1\"></span>actoring, <span class=\"_ _7\"></span>as dis<span class=\"_ _1\"></span>clo<span class=\"ff1\">s<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>further<span class=\"_ _6b\"> </span></span>detail hereunder. The <span class=\"_ _2\"></span>impairment assessment performed in r<span class=\"_ _2\"></span>espect of <span class=\"_ _2\"></span>the Bank\u2019s investment in Egypt <span class=\"_ _2\"></span>Factors as at 31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span><span class=\"ff1\">2025<span class=\"_ _6b\"> </span></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Note <span class=\"_ _4\"></span>17, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>view <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classifie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>e\u2019, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas <span class=\"_ _2\"></span>details <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>impairment assessment performed as at 31 Dece<span class=\"_ _1\"></span>mber 2024 are disclosed in Note 27.3.2.<span class=\"_ _6b\"> </span>Where <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>indication <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>impairment <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>present, <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _7\"></span>updated <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>assumptions <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rojections <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>reflect <span class=\"_ _7\"></span>current <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ndition<span class=\"_ _2\"></span>s. <span class=\"_ _7\"></span>Based<span class=\"_ _6b\"> </span>on <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>assessment, <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _4\"></span>that, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>recoverable <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>India <span class=\"_ _4\"></span>Factoring <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>carrying amount in the financial statements.<span class=\"_ _6b\"> </span>India Factoring<span class=\"_ _2\"></span> and Finance Solutions Private Limited<span class=\"_ _6b\"> </span>As at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December 2024, <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ecoverable amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>this CGU <span class=\"_ _2\"></span><span class=\"lse\">is<span class=\"_ _2\"></span></span> <span class=\"ff3\">based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>its \u2018value</span>-<span class=\"ls17\">in</span>-<span class=\"ff3\">use\u2019 in <span class=\"_ _2\"></span>accordance w<span class=\"_ _2\"></span>ith<span class=\"_ _6b\"> </span></span>the requirements <span class=\"_ _2\"></span>of IAS <span class=\"_ _2\"></span>36. <span class=\"_ _2\"></span>This approach <span class=\"_ _2\"></span>provides an <span class=\"_ _2\"></span>estimate of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>present value o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>monetary benefits <span class=\"_ _2\"></span>expected to <span class=\"_ _2\"></span>flow<span class=\"_ _4\"></span> to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>owners <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>business. <span class=\"_ _4\"></span>It <span class=\"_ _4\"></span>requires <span class=\"_ _2\"></span>projection <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _4\"></span>usiness <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>generate. <span class=\"_ _4\"></span>These <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>en<span class=\"_ _6b\"> </span>converted <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>eir <span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ent <span class=\"_ _2\"></span>value<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>means <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>discounting, <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>return <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>accounts <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>money <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>appropriate d<span class=\"_ _1\"></span>egree of ri<span class=\"_ _1\"></span>sk in <span class=\"_ _1\"></span>the investment. <span class=\"_ _1\"></span>The value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f th<span class=\"_ _1\"></span>e business, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r re<span class=\"_ _1\"></span>coverable amount, <span class=\"_ _1\"></span>is the <span class=\"_ _1\"></span>sum <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>discounted cash <span class=\"_ _1\"></span>flows.<span class=\"_ _6b\"> </span>As at<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 an<span class=\"_ _2\"></span>d 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the recoverable<span class=\"_ _2\"></span> amount <span class=\"_ _2\"></span><span class=\"ls17\">is</span> d<span class=\"_ _2\"></span>etermined to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>higher than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>CGU and therefore the carrying amount <span class=\"lse\">is</span> deemed to be appropriate.<span class=\"_ _6b\"> </span>The key assumptions used in the estimation of the<span class=\"_ _1\"></span> recoverable amount using the \u2018value<span class=\"ff1\">-<span class=\"_ _2\"></span><span class=\"lse\">in</span>-</span>use\u2019 approach<span class=\"ff1\"> are as follows:<span class=\"_ _6b\"> </span></span>Financial projections<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>projections <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>five-year <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _4\"></span>ten-year <span class=\"_ _8\"></span>period) <span class=\"_ _8\"></span>form <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>iscounted <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flow<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>analysis <span class=\"_ _8\"></span>used <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>determine <span class=\"_ _7\"></span>\u2018valu<span class=\"_ _2\"></span>e<span class=\"ff1\">-<span class=\"lse\">in</span>-</span>use\u2019. <span class=\"_ _1\"></span>These projections <span class=\"_ _1\"></span><span class=\"ff1\">are <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n e<span class=\"_ _1\"></span>xpectations of <span class=\"_ _7\"></span>future outcomes, <span class=\"_ _7\"></span>taking into account <span class=\"_ _7\"></span>past experience <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>djusted<span class=\"_ _6b\"> </span></span>for th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>anticipated revenue <span class=\"_ _1\"></span>cumulative <span class=\"_ _1\"></span>annual g<span class=\"_ _1\"></span>rowth rate <span class=\"_ _7\"></span>of 12.2<span class=\"_ _2\"></span>% <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>21.1%). <span class=\"_ _1\"></span>Revenue <span class=\"_ _7\"></span>grow<span class=\"_ _2\"></span>th <span class=\"lse\">is</span> <span class=\"_ _7\"></span>projected taking <span class=\"_ _1\"></span>into account <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>updated <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>estimated <span class=\"_ _2\"></span>growth <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>projection <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Man<span class=\"_ _2\"></span>agement has <span class=\"_ _2\"></span>app<span class=\"_ _2\"></span>roved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>forecasts<span class=\"_ _6b\"> </span>relating <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>carried <span class=\"_ _1\"></span>out <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>India <span class=\"_ _7\"></span>Factoring, <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _3c\"></span>are <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sed <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>strategy <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>grow <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>a ch<span class=\"_ _1\"></span>anging <span class=\"_ _7\"></span>mar<span class=\"_ _2\"></span>ket <span class=\"_ _7\"></span>landscape,<span class=\"_ _6b\"> </span>whilst ensuring an effective operational and control en<span class=\"_ _1\"></span>vironment.<span class=\"_ _6b\"> </span>Terminal valu<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>The terminal value or <span class=\"_ _2\"></span>the value attributed to <span class=\"_ _2\"></span>the CGU beyond the <span class=\"_ _2\"></span>explicit forecast period <span class=\"_ _2\"></span><span class=\"lse\">is</span> <span class=\"_ _2\"></span><span class=\"ff3\">estimated using a \u2018Gordon <span class=\"_ _2\"></span>Growth Model\u2019.<span class=\"_ _6b\"> </span></span>This <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>assumes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ong-term growth <span class=\"_ _7\"></span>rate of <span class=\"_ _1\"></span>5.0% (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">5.0%)<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span><span class=\"lse\">is<span class=\"ls0\"> <span class=\"_ _1\"></span>considered <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>propriate <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>onsidering <span class=\"_ _7\"></span>the industry <span class=\"_ _1\"></span>and<span class=\"_ _6b\"> </span></span></span></span></span>economy growth estimates. Discount rate<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>\u2018value<span class=\"ff1\">-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span></span>use\u2019 <span class=\"_ _4\"></span>estimate <span class=\"_ _8\"></span>requ<span class=\"_ _2\"></span>ires <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>application <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>discount <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>reflects <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flow<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>As <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>valuation discounts cash flows available to equity holders, the valuation model<span class=\"_ _1\"></span> adopts the \u2018cost of equity\u2019 as the discou<span class=\"_ _2\"></span><span class=\"ff1\">nt rate. </span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>requires pre-tax <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>discounted <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span><span class=\"ls8\">a <span class=\"_ _2\"></span></span>pre-tax <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>post-tax <span class=\"_ _2\"></span>discount rates <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>CGU<span class=\"_ _6b\"> </span>were <span class=\"_ _2\"></span>17.4% <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>15.5<span class=\"ls22\">% <span class=\"_ _2\"></span></span>(<span class=\"ls2\">2024<span class=\"ls4\">: <span class=\"_ _4\"></span></span></span>19.8% <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>15.5<span class=\"ls22\">%)</span> <span class=\"_ _4\"></span>respectively. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>post-tax <span class=\"_ _4\"></span>discount <span class=\"_ _2\"></span>rate <span class=\"_ _4\"></span>(representing <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>cost <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity) <span class=\"_ _4\"></span>applied <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>valuation <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span><span class=\"lse\">is</span> <span class=\"_ _4\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>10<span class=\"_ _2\"></span>-year <span class=\"_ _2\"></span>government <span class=\"_ _2\"></span>bonds <span class=\"_ _2\"></span>issued <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Government <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>In<span class=\"_ _2\"></span>dia <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>same <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _2\"></span>adjusted for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>premium to <span class=\"_ _2\"></span>reflect <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>the increased <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>investing in <span class=\"_ _2\"></span>equities <span class=\"_ _2\"></span>generally <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e systemic <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>specific entity.<span class=\"_ _6b\"> </span>Valuation risks<span class=\"_ _6b\"> </span>The assessment <span class=\"_ _1\"></span>above was performed <span class=\"_ _1\"></span>by reference to <span class=\"_ _1\"></span>key assumptions which <span class=\"_ _1\"></span>are deemed <span class=\"_ _1\"></span>to be reasonable by <span class=\"_ _1\"></span>management at the end<span class=\"_ _6b\"> </span>of each <span class=\"_ _7\"></span>reporting <span class=\"_ _1\"></span>period. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>key <span class=\"_ _1\"></span>assumptions <span class=\"_ _7\"></span>described above <span class=\"_ _1\"></span>may <span class=\"_ _1\"></span>change <span class=\"_ _7\"></span>as economic, p<span class=\"_ _1\"></span>olitical <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>onditions<span class=\"_ _1\"></span> ch<span class=\"_ _1\"></span>ange.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Whilst<span class=\"_ _6b\"> </span>it is <span class=\"_ _2\"></span>inherent <span class=\"_ _2\"></span>that actua<span class=\"_ _2\"></span>l results <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>differ from <span class=\"_ _2\"></span>those <span class=\"_ _2\"></span>budgeted, <span class=\"_ _2\"></span>and such <span class=\"_ _2\"></span>variations may<span class=\"_ _2\"></span> be<span class=\"_ _2\"></span> significant, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Directors beli<span class=\"_ _4\"></span>eve that<span class=\"_ _2\"></span> the<span class=\"_ _6b\"> </span>business <span class=\"_ _7\"></span>plan <span class=\"_ _1\"></span>can <span class=\"_ _7\"></span>be <span class=\"_ _1\"></span>supported, <span class=\"_ _1\"></span>such <span class=\"_ _7\"></span>that <span class=\"_ _7\"></span>the Bank <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _7\"></span>recover <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>investment <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>CGU. <span class=\"_ _7\"></span>S<span class=\"_ _2\"></span>ensitivities <span class=\"_ _7\"></span>performed<span class=\"_ _6b\"> </span>in respect of the key assumptions resu<span class=\"_ _1\"></span>lted in an insignificant impact on the carrying amount.<span class=\"_ _6b\"> </span>The Egyptian Company<span class=\"_ _2\"></span> for Factoring S.A.E.<span class=\"_ _2\"></span>  As at<span class=\"_ _2\"></span> December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span><span class=\"ff3\">the recoverable <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of t<span class=\"_ _2\"></span>his CGU <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>based on<span class=\"_ _2\"></span> its <span class=\"_ _2\"></span>\u2018value<span class=\"_ _2\"></span></span>-<span class=\"ls17\">in</span>-<span class=\"ff3\">use<span class=\"_ _1\"></span>\u2019 <span class=\"_ _2\"></span>in acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>equirements of <span class=\"_ _2\"></span>IAS<span class=\"_ _2\"></span><span class=\"ff1\"> </span></span>36.<span class=\"ls0\"> This <span class=\"_ _1\"></span>approach provides an es<span class=\"_ _1\"></span>timate of the p<span class=\"_ _1\"></span>resent value of <span class=\"_ _1\"></span>the monetary benefits <span class=\"_ _1\"></span>expected to flow to the<span class=\"_ _1\"></span> owners of th<span class=\"_ _1\"></span>e busine<span class=\"_ _2\"></span>ss. It </span>requires <span class=\"_ _2\"></span>projection <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>generate. <span class=\"_ _2\"></span>These <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>converted <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>thei<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ent value <span class=\"_ _2\"></span>by m<span class=\"_ _2\"></span>eans <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>discounting, <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>return <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>degree <span class=\"_ _2\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>i<span class=\"ls9\">n </span>the investment. The value of the business, or recoverable amoun<span class=\"_ _1\"></span>t, is the sum of the discounted cash flows.<span class=\"_ _2\"></span> At 31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2024, Management <span class=\"_ _1\"></span>revised <span class=\"_ _1\"></span>the projected <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _1\"></span>flows for <span class=\"_ _1\"></span>Egypt Factors <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _1\"></span>resulted <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>recoverable amount <span class=\"_ _1\"></span>of this subsidiary to be lower than the carrying amount of the investment. Consequently, an impairment loss of USD1,500,000 was recognised in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _4\"></span>Statement <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>Pro<span class=\"_ _2\"></span>fit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>oss <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span><span class=\"ff1 ls2\">202<span class=\"_ _2\"></span><span class=\"ls0\">4, <span class=\"_ _4\"></span>resulting <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span>tal <span class=\"_ _4\"></span>accumulated <span class=\"_ _4\"></span>impairment <span class=\"_ _8\"></span>of </span></span>USD10,354,194. Financial projections<span class=\"_ _1\"></span> Financial <span class=\"_ _2\"></span>projections <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>five-year <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>form<span class=\"ls18\">ed</span> <span class=\"_ _2\"></span><span class=\"ff3\">the <span class=\"_ _2\"></span>basis fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>discounted c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>analysis <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>determine \u2018valu<span class=\"_ _2\"></span>e</span>-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span><span class=\"ff3\">use\u2019. These </span>projections <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>expect<span class=\"_ _2\"></span>ations <span class=\"_ _7\"></span>of future <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>utcomes <span class=\"_ _7\"></span>based on pas<span class=\"_ _1\"></span>t e<span class=\"_ _1\"></span>xperience, <span class=\"_ _1\"></span>adjusted <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r a <span class=\"_ _7\"></span>revenue cumu<span class=\"_ _1\"></span>lative <span class=\"_ _1\"></span>annual growth<span class=\"_ _7\"></span> rate of <span class=\"_ _2\"></span>7.7%<span class=\"lsa\">. <span class=\"_ _2\"></span></span>Revenue <span class=\"_ _2\"></span>growth <span class=\"ls22\">wa</span>s <span class=\"_ _2\"></span>projected <span class=\"_ _2\"></span>by taking <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>the updated <span class=\"_ _2\"></span>business m<span class=\"_ _2\"></span>odel of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>entity a<span class=\"_ _2\"></span>nd the <span class=\"_ _2\"></span>estimated growth over the projection period. Terminal valu<span class=\"_ _1\"></span>e The <span class=\"_ _4\"></span>terminal <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>attributed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>CGU <span class=\"_ _9\"></span>beyond<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>explicit <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>recast <span class=\"_ _4\"></span>period, <span class=\"_ _9\"> </span><span class=\"ls22\">wa</span>s <span class=\"_ _8\"></span><span class=\"ff3\">estimated <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u2018Gordon <span class=\"_ _8\"></span>Growth<span class=\"_ _2\"></span> </span>Model\u2019. This <span class=\"_ _2\"></span>determination assume<span class=\"_ _2\"></span><span class=\"ff1\">d a <span class=\"_ _2\"></span>long-term growth <span class=\"_ _2\"></span>rate of <span class=\"_ _2\"></span>3.0%<span class=\"ls6\">, <span class=\"_ _2\"></span></span>which <span class=\"ls22\">wa</span>s <span class=\"_ _2\"></span>considered appropriate considering t<span class=\"_ _2\"></span>he industry <span class=\"_ _2\"></span>and </span>economy growth estimates.  Discount rate<span class=\"_ _1\"></span> The <span class=\"_ _4\"></span>\u2018value<span class=\"ff1\">-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span></span>use\u2019 <span class=\"_ _4\"></span>estimate <span class=\"_ _8\"></span>requ<span class=\"_ _2\"></span>ires <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>application <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>discount <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>reflects <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flow<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>As <span class=\"_ _8\"></span>the valuation <span class=\"_ _2\"></span>discounts cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>available <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>holders, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>valuation model <span class=\"_ _2\"></span>adopts <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>\u2018cost <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>equity\u2019 <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>discou<span class=\"_ _2\"></span><span class=\"ff1\">nt <span class=\"_ _2\"></span>rate. IA<span class=\"_ _2\"></span>S 36 </span>requires pre-tax cash flows to be discounted using <span class=\"ls8\">a </span>pre-tax discount rate.  As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">202<span class=\"ls0\">4,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the pre- <span class=\"_ _7\"></span>and p<span class=\"_ _1\"></span>ost-tax <span class=\"_ _1\"></span>discount <span class=\"_ _7\"></span>rate for <span class=\"_ _7\"></span>the CGU <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span><span class=\"ls2\">20.31<span class=\"ls0\">%<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>discount <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ate <span class=\"_ _7\"></span>(representing the <span class=\"_ _7\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>equity) </span></span></span></span></span></span>applied on <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>date, was <span class=\"_ _2\"></span>based o<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>rate of <span class=\"_ _2\"></span><span class=\"ls2\">20</span>-year <span class=\"_ _2\"></span>US <span class=\"_ _2\"></span>Government bonds <span class=\"_ _2\"></span>representing t<span class=\"_ _2\"></span>he functional <span class=\"_ _2\"></span>currency and <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>of the company, <span class=\"_ _1\"></span>adjusted <span class=\"_ _1\"></span>for a ris<span class=\"_ _1\"></span>k premium <span class=\"_ _1\"></span>to reflect both<span class=\"_ _1\"></span> the in<span class=\"_ _1\"></span>creased risk <span class=\"_ _1\"></span>of investing <span class=\"_ _1\"></span>in equities <span class=\"_ _1\"></span>generally and<span class=\"_ _1\"></span> the s<span class=\"_ _1\"></span>ystem<span class=\"_ _2\"></span>ic risk <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the specific entity. The <span class=\"_ _4\"></span>assessment <span class=\"_ _8\"></span>above <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>key <span class=\"_ _8\"></span>assumptions <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>reasonable <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>management <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "Investments in subsidiaries<span class=\"_ _6b\"> </span>Material subsidiarie<span class=\"_ _1\"></span>s<table class=\"s w18c h147\" id=\"_eaba0d22-0379-487c-94b1-5587020a53a4\"><tr><td></td><td class=\"c x2f9 y188f w1fc hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Cou<span class=\"_ _2\"></span>ntry of<span class=\"_ _6b\"> </span></div></td><td class=\"c x2fa y188f w1fd hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Natur<span class=\"_ _2\"></span>e of<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2fb y188f w1fe hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">Equit<span class=\"_ _2\"></span>y<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1890 wc6 h11\"><div class=\"t m2 x4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Name <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>mpany</div><div class=\"t m0 x2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x2fc y1891 w1ff hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">incorp<span class=\"_ _2\"></span>oratio<span class=\"_ _2\"></span>n<span class=\"_ _6b\"> </span></div></td><td class=\"c x2fd y1891 w200 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">busin<span class=\"_ _2\"></span>ess<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x2fe y1891 w201 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc4 sc0 ls0 ws0\">inter<span class=\"_ _2\"></span>est<span class=\"_ _6b\"> </span></div></td><td class=\"c x283 y1890 wa7 h11\"><div class=\"t m2 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank</div><div class=\"t m3 x95 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x29a y1892 wc8 h6\"><div class=\"t m2 x41 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2025</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x2ff y1892 wc9 h6\"><div class=\"t m2 x41 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2024</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x283 y1892 wa8 h6\"><div class=\"t m2 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2025</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x285 y1892 wc h6\"><div class=\"t m2 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2024</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td></td><td class=\"c x2fd y1893 w202 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Property<span class=\"_ _6b\"> </span></div></td><td class=\"c x29a y1894 wc8 h7\"><div class=\"t m2 x44 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">%</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x2ff y1894 wc9 h7\"><div class=\"t m2 x56 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">%</div><div class=\"t m3 x19 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x283 y1894 wa8 h7\"><div class=\"t m2 xd4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x285 y1894 wc h7\"><div class=\"t m2 xd4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD</div><div class=\"t m3 xa2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x16e y1895 wc6 h11\"><div class=\"t m0 x4 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">FIM Property Investment Limited </div></td><td class=\"c x300 y1895 wc7 h11\"><div class=\"t m0 x7d h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Malta </div></td><td class=\"c x301 y1896 w203 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">management<span class=\"_ _6b\"> </span></div></td><td class=\"c x29a y1895 wc8 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y1895 wc9 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1895 wa8 h11\"><div class=\"t m0 x56 hc yef5 ff1 fs0 fc0 sc0 ls0 ws0\">1,006,000<span class=\"ff5\"> </span></div></td><td class=\"c x285 y1895 wc h11\"><div class=\"t m0 x56 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">1,006,000 </div></td></tr><tr><td class=\"c x16e y1897 wc6 h11\"><div class=\"t m0 x4 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">London Forfaiting Company Limited </div></td><td class=\"c x302 y1898 w204 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">United<span class=\"_ _6b\"> </span></div></td><td class=\"c x303 y1897 w9 h11\"><div class=\"t m0 x44 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Forfaiting </div></td><td class=\"c x29a y1897 wc8 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y1897 wc9 h11\"><div class=\"t m0 xcc h2 yef5 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1897 wa8 h11\"><div class=\"t m0 xb3 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">72,966,435 </div></td><td class=\"c x285 y1897 wc h11\"><div class=\"t m0 x20 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">72,966,435 </div></td></tr><tr><td></td><td class=\"c x304 y1899 w205 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Kingdom<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y189a wc6 h8b\"><div class=\"t m0 x4 h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">The Egyptian Company for Factoring S.A.E. </div></td><td class=\"c x300 y189a wc7 h8b\"><div class=\"t m0 x7d h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">Egypt </div></td><td class=\"c x303 y189a w9 h8b\"><div class=\"t m0 x56 h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">Factoring </div></td><td class=\"c x29a y189a wc8 h8b\"><div class=\"t m0 xcc h2 yef7 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y189a wc9 h8b\"><div class=\"t m0 xcc h2 yef7 ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y189a wa8 h8b\"><div class=\"t m0 x9f h2 yef7 ff1 fs0 fc0 sc0 ls0 ws0\">-</div><div class=\"t m0 xa2 h3c yef8 ffb fs8 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x285 y189a wc h8b\"><div class=\"t m0 x56 hc yef7 ff1 fs0 fc0 sc0 ls0 ws0\">8,523,448<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y189b wc6 h42\"><div class=\"t m0 x4 h2 yefa ff1 fs0 fc0 sc0 ls0 ws0\">FIMFactors B.V. </div></td><td class=\"c x300 y189b wc7 h42\"><div class=\"t m0 x59 h2 yefa ff1 fs0 fc0 sc0 ls0 ws0\">Netherlands </div></td><td class=\"c x305 y189c w206 hb8\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Holding<span class=\"_ _6b\"> </span></div></td><td class=\"c x29a y189b wc8 h42\"><div class=\"t m0 xcc h2 yefa ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x2ff y189b wc9 h42\"><div class=\"t m0 xcc h2 yefa ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td><td class=\"c x283 y189b wa8 h42\"><div class=\"t m0 xb3 h2 yefa ff1 fs0 fc0 sc0 ls2 ws0\">40<span class=\"ls0\">,</span>228<span class=\"ls0\">,</span>507<span class=\"ls0\"> </span></div></td><td class=\"c x285 y189b wc h42\"><div class=\"t m0 x20 h2 yefa ff1 fs0 fc0 sc0 ls0 ws0\">33,686,690 </div></td></tr><tr><td></td><td></td><td class=\"c x2fa y189d w207 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">company<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td class=\"c x283 y1818 wa8 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\">4,</span>200<span class=\"ls0\">,</span>942<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1818 wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,182,573 </div></td></tr></table>As  at  31 <span class=\"_ _46\"> </span>D<span class=\"_ _2\"></span>ecember  2025,  the <span class=\"_ _46\"> </span>carrying  amo<span class=\"_ _2\"></span>unt  of  the <span class=\"_ _46\"> </span>\u2018Invest<span class=\"_ _2\"></span>ments  in  subsidiaries\u2019  i<span class=\"_ _2\"></span>s  stated  net  o<span class=\"_ _2\"></span>f  impairment,  amounting <span class=\"_ _46\"> </span>to<span class=\"_ _6b\"> </span>USD57,290,466, <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>relation <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>FIMFactors <span class=\"_ _8\"></span>B.V. <span class=\"_ _8\"></span><span class=\"ff3\">(\u201cFIMFactors\u201d). <span class=\"_ _8\"></span>As <span class=\"_ _8\"></span>at <span class=\"_ _8\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span>2024, <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>arr<span class=\"_ _1\"></span>ying <span class=\"_ _4\"></span>amount <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>\u2018Investments <span class=\"_ _8\"></span>in<span class=\"_ _6b\"> </span></span>subsidiaries\u2019 <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>stated <span class=\"_ _9\"> </span>net <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>impairment, <span class=\"_ _9\"> </span>amounting <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>USD67,644,660,  i<span class=\"_ _1\"></span>n <span class=\"_ _9\"> </span>relation <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>FIMFacto<span class=\"_ _2\"></span>rs<span class=\"ff1\"> <span class=\"_ _5\"> </span>and <span class=\"_ _9\"> </span>The <span class=\"_ _5\"> </span>Egyptian <span class=\"_ _9\"> </span>Co<span class=\"_ _2\"></span>mpany <span class=\"_ _9\"> </span>fo<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span></span>Factoring <span class=\"_ _7\"></span>S.A.E (\u201cEgypt <span class=\"_ _7\"></span>Factors\"). <span class=\"_ _7\"></span>R<span class=\"_ _2\"></span>efer <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>Note <span class=\"_ _7\"></span>27.3 for <span class=\"_ _7\"></span>details <span class=\"_ _7\"></span>on the <span class=\"_ _7\"></span>impairment <span class=\"_ _7\"></span>as<span class=\"_ _2\"></span>sessment <span class=\"_ _7\"></span>as <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"ff1 ls2\">202<span class=\"ls0\">5 <span class=\"_ _7\"></span>and 31 <span class=\"_ _7\"></span>December<span class=\"_ _6b\"> </span></span></span>202<span class=\"ls0\">4.<span class=\"_ _6b\"> </span></span>Egypt Factors<span class=\"_ _6b\"> </span>During <span class=\"_ _7\"></span>the financial <span class=\"_ _7\"></span>year e<span class=\"_ _1\"></span>nded <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _7\"></span>2025 the <span class=\"_ _7\"></span>Group <span class=\"_ _1\"></span>committed <span class=\"_ _7\"></span>to a <span class=\"_ _7\"></span>plan to <span class=\"_ _7\"></span>sell its <span class=\"_ _7\"></span>investm<span class=\"_ _2\"></span>ent <span class=\"_ _7\"></span>in Egyp<span class=\"_ _1\"></span>t F<span class=\"_ _1\"></span>actors, <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>holly <span class=\"_ _7\"></span>owned<span class=\"_ _6b\"> </span>subsidiary, initiating <span class=\"_ _2\"></span>an active <span class=\"_ _2\"></span>program to<span class=\"_ _2\"></span> locate a <span class=\"_ _2\"></span>buyer fo<span class=\"_ _2\"></span>r this s<span class=\"_ _2\"></span>ubsidiary. In <span class=\"_ _2\"></span>this respect, <span class=\"_ _2\"></span>the criteria <span class=\"_ _2\"></span>emanating from <span class=\"_ _2\"></span>IFRS 5 <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>order<span class=\"_ _6b\"> </span>to <span class=\"_ _2\"></span>classify <span class=\"_ _2\"></span>the subsidiary <span class=\"_ _2\"></span><span class=\"ff3\">as <span class=\"_ _2\"></span>\u2018held <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>sale\u2019 <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>deemed to <span class=\"_ _2\"></span>have <span class=\"_ _2\"></span>been <span class=\"_ _2\"></span>met and, <span class=\"_ _2\"></span>accordingly, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>investment in <span class=\"_ _2\"></span>Egypt <span class=\"_ _2\"></span>Factors <span class=\"_ _2\"></span>was<span class=\"_ _6b\"> </span></span>reclassified from \u2018Investments in<span class=\"_ _1\"></span> subsidiaries\u2019 to \u2018Assets classified as held for sale<span class=\"_ _1\"></span>\u2019 as at 31 December 2025. Refer to Note<span class=\"ff1\"> <span class=\"_ _2\"></span>17 for further<span class=\"_ _6b\"> </span></span>detail<span class=\"lsf\">s.<span class=\"_ _6b\"> </span></span>India Factoring<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Bank, <span class=\"_ _4\"></span>indirectly <span class=\"_ _4\"></span>through <span class=\"_ _4\"></span>FIMFactors<span class=\"_ _2\"></span>, <span class=\"_ _4\"></span>controls <span class=\"_ _4\"></span>India <span class=\"_ _4\"></span>Factoring <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>Finance <span class=\"_ _8\"></span>Solutions <span class=\"_ _4\"></span>Private <span class=\"_ _4\"></span>Limited<span class=\"_ _2\"></span> <span class=\"_ _4\"></span><span class=\"ff3\">(\u201cIndia <span class=\"_ _4\"></span>Factoring\u201d)</span><span class=\"ls6\">, <span class=\"_ _4\"></span></span>an <span class=\"_ _4\"></span>e<span class=\"_ _2\"></span>ntity<span class=\"_ _6b\"> </span>incorporated in India and carrying out the<span class=\"_ _1\"></span> business of factoring in<span class=\"_ _1\"></span> India. As at 31 Decembe<span class=\"_ _1\"></span>r 2024, the Bank held<span class=\"_ _1\"></span> 88.16% shareholding in<span class=\"_ _6b\"> </span>India Factoring.<span class=\"_ _6b\"> </span>During the <span class=\"_ _2\"></span>year ended <span class=\"_ _2\"></span>31 D<span class=\"_ _2\"></span>ecember 2025, <span class=\"_ _2\"></span>the board <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>directors of <span class=\"_ _2\"></span>India <span class=\"_ _2\"></span>Factoring and <span class=\"_ _2\"></span>its members <span class=\"_ _2\"></span>approved the <span class=\"_ _2\"></span>offer, issuanc<span class=\"_ _4\"></span>e a<span class=\"_ _2\"></span>nd<span class=\"_ _6b\"> </span>allotment of <span class=\"_ _1\"></span>51,041,897 shares<span class=\"_ _1\"></span> having <span class=\"_ _1\"></span>a nominal <span class=\"_ _1\"></span>value of INR10 <span class=\"_ _1\"></span>each at <span class=\"_ _1\"></span>an i<span class=\"_ _1\"></span>ssue pri<span class=\"_ _1\"></span>ce of INR10 <span class=\"_ _1\"></span>to existin<span class=\"_ _1\"></span>g shareholders. In<span class=\"_ _1\"></span> March 2025,<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"></span>Bank, <span class=\"_ _9\"></span>through <span class=\"_ _9\"></span>its <span class=\"_ _9\"></span>subsidiary <span class=\"_ _9\"> </span>FIMFactors, <span class=\"_ _9\"></span>subscribed <span class=\"_ _9\"></span>to <span class=\"_ _9\"></span>a <span class=\"_ _9\"></span>first <span class=\"_ _9\"> </span>tranche <span class=\"_ _9\"> </span>of <span class=\"_ _9\"> </span>26,100,000 <span class=\"_ _9\"> </span>newly <span class=\"_ _5\"> </span>issued <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>llotted <span class=\"_ _9\"></span>shares <span class=\"_ _8\"></span>o<span class=\"_ _2\"></span>f  India<span class=\"_ _6b\"> </span>Factoring for INR261,000,000 (USD3,012,817). This increased th<span class=\"_ _1\"></span>e Bank<span class=\"ff3\">\u2019s </span>shareholding in India Factoring from 88.16%<span class=\"_ _2\"></span> to 88.80%.<span class=\"_ _6b\"> </span>In April <span class=\"_ _2\"></span>2025, t<span class=\"_ _2\"></span>he Ba<span class=\"_ _2\"></span>nk, through <span class=\"_ _2\"></span>FIMFactors, entered <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>a s<span class=\"_ _2\"></span>hare purchase <span class=\"_ _2\"></span>agreement to <span class=\"_ _2\"></span>acquire <span class=\"_ _2\"></span>19,902,291 <span class=\"_ _2\"></span>shares in <span class=\"_ _2\"></span>India Fa<span class=\"_ _4\"></span>ctoring<span class=\"_ _6b\"> </span>from <span class=\"_ _2\"></span>a non-controlling interest <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>a total <span class=\"_ _2\"></span>considerati<span class=\"_ _1\"></span>on o<span class=\"_ _2\"></span>f INR116,229,385 <span class=\"_ _2\"></span>(USD1,352,418), effectively <span class=\"_ _2\"></span>raising the <span class=\"_ _2\"></span>Bank<span class=\"ff3\">\u2019s <span class=\"_ _2\"></span></span>shareholding<span class=\"_ _6b\"> </span>from 88.80% to 92.87%.<span class=\"_ _6b\"> </span>In June <span class=\"_ _2\"></span>2025, t<span class=\"_ _2\"></span>he total <span class=\"_ _2\"></span>number o<span class=\"_ _2\"></span>f shares <span class=\"_ _2\"></span>held by <span class=\"_ _2\"></span>a non<span class=\"_ _2\"></span>-controlling <span class=\"_ _2\"></span>interest, the <span class=\"_ _2\"></span>India Facto<span class=\"_ _2\"></span>ring Employee <span class=\"_ _2\"></span>Welfare Trust, <span class=\"_ _2\"></span>amounting <span class=\"_ _2\"></span>to<span class=\"_ _6b\"> </span>326,966,290 <span class=\"_ _5\"> </span>shares<span class=\"_ _1\"></span>, <span class=\"_ _9\"> </span>w<span class=\"_ _2\"></span>ere <span class=\"_ _9\"> </span>extin<span class=\"_ _2\"></span>guished <span class=\"_ _9\"> </span>pursuant <span class=\"_ _5\"> </span>to <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span> <span class=\"_ _9\"> </span>order <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>National <span class=\"_ _5\"> </span>Company <span class=\"_ _5\"> </span>Law <span class=\"_ _9\"> </span>T<span class=\"_ _2\"></span>ribun<span class=\"_ _1\"></span>al, <span class=\"_ _5\"> </span>Mumbai. <span class=\"_ _9\"> </span>S<span class=\"_ _2\"></span>ubsequently, <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>Registrar of <span class=\"_ _2\"></span>Co<span class=\"_ _2\"></span>mpanies<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>India <span class=\"_ _2\"></span>issued <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>certificate of <span class=\"_ _2\"></span>reduction <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>share <span class=\"_ _2\"></span>capital fo<span class=\"_ _2\"></span>r India <span class=\"_ _2\"></span>Factoring <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>virtue <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>which <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>shares <span class=\"_ _2\"></span>were<span class=\"_ _6b\"> </span>officially struck off the Registry. As a result, the<span class=\"_ _1\"></span> Bank\u2019s effective shareholding in India Factoring increased furth<span class=\"_ _2\"></span><span class=\"ff1\">er to 99.54%.<span class=\"_ _6b\"> </span></span>In <span class=\"_ _7\"></span>July 2025, <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>Bank <span class=\"_ _1\"></span>made <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>additional <span class=\"_ _1\"></span>investment <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>INR171,000,000 <span class=\"_ _7\"></span>(USD1,995,565) in <span class=\"_ _7\"></span>India <span class=\"_ _1\"></span>Factoring <span class=\"_ _7\"></span>and Finance <span class=\"_ _7\"></span>Solution<span class=\"_ _2\"></span>s <span class=\"_ _7\"></span>Priva<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span>Limited <span class=\"_ _2\"></span>(\u201cIndia <span class=\"_ _2\"></span>Factoring\u201d). <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>intended <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>support <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>further <span class=\"_ _2\"></span>growth <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>company <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>ability <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span><span class=\"ff1\">do <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>within<span class=\"_ _6b\"> </span></span>the regulatory <span class=\"_ _2\"></span>capital requirements. <span class=\"_ _2\"></span><span class=\"ff3\">In this <span class=\"_ _2\"></span>respect, the Bank\u2019s <span class=\"_ _2\"></span>effective shareholding <span class=\"_ _2\"></span>in India Fact<span class=\"_ _2\"></span>oring as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>stood<span class=\"_ _6b\"> </span></span>at 99.56%.<span class=\"_ _6b\"> </span>As a result of <span class=\"_ _2\"></span>the above transactions, the non-controlling interest in India <span class=\"_ _2\"></span>Factoring decreased from 11.84% <span class=\"_ _2\"></span>as at 31 December 2024 to<span class=\"_ _6b\"> </span>0.44% <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span>2025, <span class=\"_ _2\"></span>resulting <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>net decrease <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>non-controlling <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>amounting <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>USD442,<span class=\"ls2\">237</span>, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>shown <span class=\"_ _2\"></span>with<span class=\"_ _1\"></span>in<span class=\"_ _6b\"> </span>the Group\u2019s Statement of Changes in Equity for the <span class=\"ff1\">year ended 31 December <span class=\"ls2\">2025.</span> </span>London Forfaiting <span class=\"_ _1\"></span>Company Li<span class=\"_ _1\"></span>mited<span class=\"_ _6b\"> </span>On  23 <span class=\"_ _9\"> </span>May  2024,  th<span class=\"_ _1\"></span>e <span class=\"_ _5\"> </span>directors  of <span class=\"_ _5\"> </span>London  Forfaiti<span class=\"_ _1\"></span>ng <span class=\"_ _5\"> </span>Company  Limited <span class=\"_ _5\"> </span>(\u201cLFC\u201d) <span class=\"_ _5\"> </span>resolved <span class=\"_ _5\"> </span>to  reduce <span class=\"_ _5\"> </span>the <span class=\"_ _5\"> </span>issued  s<span class=\"_ _1\"></span>hare  capital<span class=\"_ _1\"></span>  from<span class=\"_ _6b\"> </span>USD115,600,000 <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>USD75,600,000 <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>cancelling <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>exti<span class=\"_ _2\"></span>nguishing <span class=\"_ _2\"></span>40,000,<span class=\"_ _2\"></span>000 <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>issued <span class=\"_ _4\"></span>ordinary <span class=\"_ _4\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>USD1.00 <span class=\"_ _4\"></span>each <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>t<span class=\"_ _4\"></span><span class=\"ls9\">he<span class=\"_ _6b\"> </span></span>company, each of which was fully paid up. This reduction in share capital is part of the strategic reorganis<span class=\"_ _1\"></span>ation of the Group.<span class=\"_ _6b\"> </span>The Bank, <span class=\"_ _2\"></span>indirectly <span class=\"_ _2\"></span>through L<span class=\"_ _2\"></span>ondon Forfaiting <span class=\"_ _2\"></span>Company L<span class=\"_ _2\"></span>imited, <span class=\"_ _2\"></span>controls <span class=\"_ _2\"></span>London <span class=\"_ _2\"></span>Forfaiting International <span class=\"_ _2\"></span>Limited, <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>holding c<span class=\"_ _2\"></span>ompany<span class=\"_ _6b\"> </span>incorporated in the United Kingdom. As at <span class=\"ls2\">31 </span>December 2025, the Bank held 100% (2024: 100%) shareholding.<span class=\"_ _6b\"> </span>In turn, London Forfaiting International Limited<span class=\"_ _1\"></span> controls the following subsidiaries:<table class=\"s w208 h148\" id=\"_d826c8b6-bf87-4b5a-af27-36c7fbf0e204\"><tr><td class=\"c x16e y189e w7 h6\"><div class=\"t m2 x4 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Name <span class=\"_ _2\"></span>of co<span class=\"_ _2\"></span>mpany</div><div class=\"t m0 x2 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x1c7 y189e wd h6\"><div class=\"t m2 x59 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Cou<span class=\"_ _2\"></span>ntry of in<span class=\"_ _2\"></span>corpo<span class=\"_ _2\"></span>ration</div><div class=\"t m0 x11f h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x1c9 y189e wa5 h6\"><div class=\"t m2 xcc h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Natur<span class=\"_ _2\"></span>e of b<span class=\"_ _2\"></span>usiness</div><div class=\"t m0 x5b h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td class=\"c x280 y189e w2e h6\"><div class=\"t m2 x25 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Equit<span class=\"_ _2\"></span>y interes<span class=\"_ _2\"></span>t</div><div class=\"t m0 x95 h8a y1f ff15 fs0 fc4 sc0 ls0 ws0\"> </div></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"c x280 y189f wca h7\"><div class=\"t m2 x56 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2025</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x306 y189f w26 h7\"><div class=\"t m2 x56 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">2024</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td></td><td></td><td class=\"c x280 y18a0 wca h6\"><div class=\"t m2 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">%</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td><td class=\"c x306 y18a0 w26 h6\"><div class=\"t m2 x1c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">%</div><div class=\"t m0 x46 h8a y1f ff15 fs0 fc0 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x16e y18a1 w7 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">London Forfaiting Americas Inc.<span class=\"ff15\"> </span></div></td><td class=\"c x1c7 y18a1 wd h8\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">United States of America<span class=\"ff15\"> </span></div></td><td class=\"c x1c9 y18a1 wa5 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing<span class=\"ff15\"> </span></div></td><td class=\"c x280 y18a1 wca h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ff15 ls0\"> </span></div></td><td class=\"c x306 y18a1 w26 h8\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ff15 ls0\"> </span></div></td></tr><tr><td class=\"c x16e y18a2 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">London Forfaiting do Brasil Ltda.<span class=\"ff15\"> </span></div></td><td class=\"c x1c7 y18a2 wd h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Brazil<span class=\"ff15\"> </span></div></td><td class=\"c x1c9 y18a2 wa5 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Marketing<span class=\"ff15\"> </span></div></td><td class=\"c x280 y18a2 wca h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ff15 ls0\"> </span></div></td><td class=\"c x306 y18a2 w26 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">100<span class=\"ls0\"> </span></div></td></tr></table>See Note 45 for related party balances and<span class=\"_ _1\"></span> transactions.<span class=\"_ _6b\"> </span>Movement in carrying amount <span class=\"_ _29\"> </span><table class=\"s w209 h149\" id=\"_986836dd-4382-48a4-b13b-3068dbdf72f2\"><tr><td></td><td class=\"c x283 y18a3 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x283 y18a4 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y18a4 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y18a5 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y18a5 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y18a6 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x283 y18a6 wa9 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">116<span class=\"ls0\">,</span>182<span class=\"ls0\">,</span>573<span class=\"ls0\"> </span></div></td><td class=\"c x285 y18a6 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">157,687,573 </div></td></tr><tr><td class=\"c x16e y18a7 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Merger by acquisition of FIM Business Solutions Limited </div></td><td class=\"c x283 y18a7 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x285 y18a7 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,000)  </div></td></tr><tr><td class=\"c x16e y18a8 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reduction of share capital in London Forfaiting Company Limited </div></td><td class=\"c x283 y18a8 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x285 y18a8 wc h6\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(40,000,000) </div></td></tr><tr><td class=\"c x16e y18a9 wbd h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Impairment of investment in The Egyptian Company for Factorin<span class=\"_ _1\"></span>g S.A.E. </div></td><td class=\"c x283 y18a9 wa9 h8\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x285 y18a9 wc h8\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,500,000) </div></td></tr><tr><td class=\"c x16e y18aa wbd h11\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Additional investment in India Factoring and Finance Solutions Private Limited,  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">indirectly through FIMFactors B.V.</span><span class=\"ls0\"> </span></div></td><td class=\"c x283 y18aa wa9 h11\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">6,360<span class=\"ls0\">,8</span>00<span class=\"ls0\"> </span></div></td><td class=\"c x285 y18aa wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y18ab wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additional capital contributions to FIMFactors B.V. </div></td><td class=\"c x283 y18ab wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">181,017 </div></td><td class=\"c x285 y18ab wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y18ac wbd h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification of investment in The Egyptian Company for Factoring S.A.E. to  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ff3 ls0\">\u2018<span class=\"ff1\">Assets classified as held for sale</span>\u2019<span class=\"ff1\"> (refer to Note <span class=\"ls2\">17</span>)</span></span><span class=\"ff3 ls0\"><span class=\"ff1\"> </span></span></div></td><td class=\"c x283 y18ac wa9 h2e\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(8,<span class=\"ls2\">523</span>,<span class=\"ls2\">448</span>) </div></td><td class=\"c x285 y18ac wc h2e\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td></tr><tr><td class=\"c x16e y18ad wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December  </div></td><td class=\"c x283 y18ad wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">114,200,942 </div></td><td class=\"c x285 y18ad wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">116,182,573 </div></td></tr></table>Impairment assessment<span class=\"_ _6b\"> </span>At each reporting date, the Bank conducts an assessment to detect any indication of impairment in its investments in subsidia<span class=\"_ _2\"></span>ries. If <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>indication of <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>detected, the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>performs an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>assessment to <span class=\"_ _2\"></span>determine <span class=\"_ _2\"></span>whether the <span class=\"_ _2\"></span>recoverable <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mount <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"> </span>investment <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>subsidiary <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>less <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>carrying <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>recoverable <span class=\"_ _9\"> </span>amount <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>investments <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>subsidiaries <span class=\"_ _9\"> </span>is<span class=\"_ _6b\"> </span>determined <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>\u2018fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>sell\u2019 <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>\u2018value<span class=\"ff1\">-<span class=\"ls17\">in</span>-</span>use\u2019. <span class=\"_ _2\"></span><span class=\"ff1 lsa\">If <span class=\"_ _4\"></span><span class=\"ls0\">the <span class=\"_ _2\"></span>recoverable <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying<span class=\"_ _6b\"> </span></span></span>amount, an <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>charge would <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>required. No impair<span class=\"_ _1\"></span>ment losses <span class=\"_ _1\"></span>were recognised <span class=\"_ _1\"></span>during the fin<span class=\"_ _1\"></span>ancial year <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _1\"></span>31 December<span class=\"_ _6b\"> </span>202<span class=\"ls0\">5 (2024<span class=\"ls4\">: </span>USD1,500,000<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>As at 31 <span class=\"_ _2\"></span>Decembe<span class=\"_ _1\"></span>r 2025, <span class=\"_ _2\"></span>the Bank performed an assessment to identify any <span class=\"_ _2\"></span>impairment triggers based on the underlying performance<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"> </span>each <span class=\"_ _9\"></span>subsidiary. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _8\"></span>involved <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>retrospective <span class=\"_ _9\"> </span>analysis <span class=\"_ _9\"></span>to <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>effectiveness <span class=\"_ _8\"></span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>assumptions <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>projections <span class=\"_ _9\"></span>used <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>assessment as at 31 December 2024.<span class=\"_ _6b\"> </span>The recoverabl<span class=\"_ _1\"></span>e amounts of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>cash generating units <span class=\"_ _1\"></span>(\u201cCGUs\u201d) fall in<span class=\"_ _1\"></span> their <span class=\"_ _1\"></span>entirety under <span class=\"_ _1\"></span>Level 3 <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>hierarchy, as <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">hey are based<span class=\"_ _6b\"> </span></span>on valuation techniques that include unobservable<span class=\"_ _1\"></span> inputs that have a significant effect on the valuation of the CGUs.<span class=\"_ _6b\"> </span>As <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025, n<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>impa<span class=\"_ _2\"></span>irment <span class=\"_ _7\"></span>indicators <span class=\"_ _7\"></span>were <span class=\"_ _1\"></span>identified <span class=\"_ _7\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>respect <span class=\"_ _7\"></span>of its <span class=\"_ _7\"></span>investment <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>London <span class=\"_ _7\"></span>Forfaitin<span class=\"_ _2\"></span>g <span class=\"_ _1\"></span>Company<span class=\"_ _6b\"> </span>Limited, <span class=\"_ _7\"></span>whereas <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>impairment ass<span class=\"_ _1\"></span>essment <span class=\"_ _7\"></span>was pe<span class=\"_ _1\"></span>rformed <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>respect <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank\u2019s <span class=\"_ _1\"></span>investment <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>India F<span class=\"_ _1\"></span>actoring, <span class=\"_ _7\"></span>as dis<span class=\"_ _1\"></span>clo<span class=\"ff1\">s<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>further<span class=\"_ _6b\"> </span></span>detail hereunder. The <span class=\"_ _2\"></span>impairment assessment performed in r<span class=\"_ _2\"></span>espect of <span class=\"_ _2\"></span>the Bank\u2019s investment in Egypt <span class=\"_ _2\"></span>Factors as at 31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span><span class=\"ff1\">2025<span class=\"_ _6b\"> </span></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Note <span class=\"_ _4\"></span>17, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>view <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classifie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>e\u2019, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas <span class=\"_ _2\"></span>details <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>impairment assessment performed as at 31 Dece<span class=\"_ _1\"></span>mber 2024 are disclosed in Note 27.3.2.<span class=\"_ _6b\"> </span>Where <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>indication <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>impairment <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>present, <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _7\"></span>updated <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>assumptions <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rojections <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>reflect <span class=\"_ _7\"></span>current <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ndition<span class=\"_ _2\"></span>s. <span class=\"_ _7\"></span>Based<span class=\"_ _6b\"> </span>on <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>assessment, <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _4\"></span>that, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>recoverable <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>India <span class=\"_ _4\"></span>Factoring <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>carrying amount in the financial statements.<span class=\"_ _6b\"> </span>India Factoring<span class=\"_ _2\"></span> and Finance Solutions Private Limited<span class=\"_ _6b\"> </span>As at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December 2024, <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ecoverable amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>this CGU <span class=\"_ _2\"></span><span class=\"lse\">is<span class=\"_ _2\"></span></span> <span class=\"ff3\">based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>its \u2018value</span>-<span class=\"ls17\">in</span>-<span class=\"ff3\">use\u2019 in <span class=\"_ _2\"></span>accordance w<span class=\"_ _2\"></span>ith<span class=\"_ _6b\"> </span></span>the requirements <span class=\"_ _2\"></span>of IAS <span class=\"_ _2\"></span>36. <span class=\"_ _2\"></span>This approach <span class=\"_ _2\"></span>provides an <span class=\"_ _2\"></span>estimate of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>present value o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>monetary benefits <span class=\"_ _2\"></span>expected to <span class=\"_ _2\"></span>flow<span class=\"_ _4\"></span> to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>owners <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>business. <span class=\"_ _4\"></span>It <span class=\"_ _4\"></span>requires <span class=\"_ _2\"></span>projection <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _4\"></span>usiness <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>generate. <span class=\"_ _4\"></span>These <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>en<span class=\"_ _6b\"> </span>converted <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>eir <span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ent <span class=\"_ _2\"></span>value<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>means <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>discounting, <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>return <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>accounts <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>money <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>appropriate d<span class=\"_ _1\"></span>egree of ri<span class=\"_ _1\"></span>sk in <span class=\"_ _1\"></span>the investment. <span class=\"_ _1\"></span>The value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f th<span class=\"_ _1\"></span>e business, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r re<span class=\"_ _1\"></span>coverable amount, <span class=\"_ _1\"></span>is the <span class=\"_ _1\"></span>sum <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>discounted cash <span class=\"_ _1\"></span>flows.<span class=\"_ _6b\"> </span>As at<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 an<span class=\"_ _2\"></span>d 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the recoverable<span class=\"_ _2\"></span> amount <span class=\"_ _2\"></span><span class=\"ls17\">is</span> d<span class=\"_ _2\"></span>etermined to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>higher than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>CGU and therefore the carrying amount <span class=\"lse\">is</span> deemed to be appropriate.<span class=\"_ _6b\"> </span>The key assumptions used in the estimation of the<span class=\"_ _1\"></span> recoverable amount using the \u2018value<span class=\"ff1\">-<span class=\"_ _2\"></span><span class=\"lse\">in</span>-</span>use\u2019 approach<span class=\"ff1\"> are as follows:<span class=\"_ _6b\"> </span></span>Financial projections<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>projections <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>five-year <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _4\"></span>ten-year <span class=\"_ _8\"></span>period) <span class=\"_ _8\"></span>form <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>iscounted <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flow<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>analysis <span class=\"_ _8\"></span>used <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>determine <span class=\"_ _7\"></span>\u2018valu<span class=\"_ _2\"></span>e<span class=\"ff1\">-<span class=\"lse\">in</span>-</span>use\u2019. <span class=\"_ _1\"></span>These projections <span class=\"_ _1\"></span><span class=\"ff1\">are <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n e<span class=\"_ _1\"></span>xpectations of <span class=\"_ _7\"></span>future outcomes, <span class=\"_ _7\"></span>taking into account <span class=\"_ _7\"></span>past experience <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>djusted<span class=\"_ _6b\"> </span></span>for th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>anticipated revenue <span class=\"_ _1\"></span>cumulative <span class=\"_ _1\"></span>annual g<span class=\"_ _1\"></span>rowth rate <span class=\"_ _7\"></span>of 12.2<span class=\"_ _2\"></span>% <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>21.1%). <span class=\"_ _1\"></span>Revenue <span class=\"_ _7\"></span>grow<span class=\"_ _2\"></span>th <span class=\"lse\">is</span> <span class=\"_ _7\"></span>projected taking <span class=\"_ _1\"></span>into account <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>updated <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>estimated <span class=\"_ _2\"></span>growth <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>projection <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Man<span class=\"_ _2\"></span>agement has <span class=\"_ _2\"></span>app<span class=\"_ _2\"></span>roved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>forecasts<span class=\"_ _6b\"> </span>relating <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>carried <span class=\"_ _1\"></span>out <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>India <span class=\"_ _7\"></span>Factoring, <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _3c\"></span>are <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sed <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>strategy <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>grow <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>a ch<span class=\"_ _1\"></span>anging <span class=\"_ _7\"></span>mar<span class=\"_ _2\"></span>ket <span class=\"_ _7\"></span>landscape,<span class=\"_ _6b\"> </span>whilst ensuring an effective operational and control en<span class=\"_ _1\"></span>vironment.<span class=\"_ _6b\"> </span>Terminal valu<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>The terminal value or <span class=\"_ _2\"></span>the value attributed to <span class=\"_ _2\"></span>the CGU beyond the <span class=\"_ _2\"></span>explicit forecast period <span class=\"_ _2\"></span><span class=\"lse\">is</span> <span class=\"_ _2\"></span><span class=\"ff3\">estimated using a \u2018Gordon <span class=\"_ _2\"></span>Growth Model\u2019.<span class=\"_ _6b\"> </span></span>This <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>assumes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ong-term growth <span class=\"_ _7\"></span>rate of <span class=\"_ _1\"></span>5.0% (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">5.0%)<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span><span class=\"lse\">is<span class=\"ls0\"> <span class=\"_ _1\"></span>considered <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>propriate <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>onsidering <span class=\"_ _7\"></span>the industry <span class=\"_ _1\"></span>and<span class=\"_ _6b\"> </span></span></span></span></span>economy growth estimates. Discount rate<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>\u2018value<span class=\"ff1\">-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span></span>use\u2019 <span class=\"_ _4\"></span>estimate <span class=\"_ _8\"></span>requ<span class=\"_ _2\"></span>ires <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>application <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>discount <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>reflects <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flow<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>As <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>valuation discounts cash flows available to equity holders, the valuation model<span class=\"_ _1\"></span> adopts the \u2018cost of equity\u2019 as the discou<span class=\"_ _2\"></span><span class=\"ff1\">nt rate. </span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>requires pre-tax <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>discounted <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span><span class=\"ls8\">a <span class=\"_ _2\"></span></span>pre-tax <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>post-tax <span class=\"_ _2\"></span>discount rates <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>CGU<span class=\"_ _6b\"> </span>were <span class=\"_ _2\"></span>17.4% <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>15.5<span class=\"ls22\">% <span class=\"_ _2\"></span></span>(<span class=\"ls2\">2024<span class=\"ls4\">: <span class=\"_ _4\"></span></span></span>19.8% <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>15.5<span class=\"ls22\">%)</span> <span class=\"_ _4\"></span>respectively. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>post-tax <span class=\"_ _4\"></span>discount <span class=\"_ _2\"></span>rate <span class=\"_ _4\"></span>(representing <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>cost <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity) <span class=\"_ _4\"></span>applied <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>valuation <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span><span class=\"lse\">is</span> <span class=\"_ _4\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>10<span class=\"_ _2\"></span>-year <span class=\"_ _2\"></span>government <span class=\"_ _2\"></span>bonds <span class=\"_ _2\"></span>issued <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Government <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>In<span class=\"_ _2\"></span>dia <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>same <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _2\"></span>adjusted for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>premium to <span class=\"_ _2\"></span>reflect <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>the increased <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>investing in <span class=\"_ _2\"></span>equities <span class=\"_ _2\"></span>generally <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e systemic <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>specific entity.<span class=\"_ _6b\"> </span>Valuation risks<span class=\"_ _6b\"> </span>The assessment <span class=\"_ _1\"></span>above was performed <span class=\"_ _1\"></span>by reference to <span class=\"_ _1\"></span>key assumptions which <span class=\"_ _1\"></span>are deemed <span class=\"_ _1\"></span>to be reasonable by <span class=\"_ _1\"></span>management at the end<span class=\"_ _6b\"> </span>of each <span class=\"_ _7\"></span>reporting <span class=\"_ _1\"></span>period. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>key <span class=\"_ _1\"></span>assumptions <span class=\"_ _7\"></span>described above <span class=\"_ _1\"></span>may <span class=\"_ _1\"></span>change <span class=\"_ _7\"></span>as economic, p<span class=\"_ _1\"></span>olitical <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>onditions<span class=\"_ _1\"></span> ch<span class=\"_ _1\"></span>ange.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Whilst<span class=\"_ _6b\"> </span>it is <span class=\"_ _2\"></span>inherent <span class=\"_ _2\"></span>that actua<span class=\"_ _2\"></span>l results <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>differ from <span class=\"_ _2\"></span>those <span class=\"_ _2\"></span>budgeted, <span class=\"_ _2\"></span>and such <span class=\"_ _2\"></span>variations may<span class=\"_ _2\"></span> be<span class=\"_ _2\"></span> significant, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Directors beli<span class=\"_ _4\"></span>eve that<span class=\"_ _2\"></span> the<span class=\"_ _6b\"> </span>business <span class=\"_ _7\"></span>plan <span class=\"_ _1\"></span>can <span class=\"_ _7\"></span>be <span class=\"_ _1\"></span>supported, <span class=\"_ _1\"></span>such <span class=\"_ _7\"></span>that <span class=\"_ _7\"></span>the Bank <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _7\"></span>recover <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>investment <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>CGU. <span class=\"_ _7\"></span>S<span class=\"_ _2\"></span>ensitivities <span class=\"_ _7\"></span>performed<span class=\"_ _6b\"> </span>in respect of the key assumptions resu<span class=\"_ _1\"></span>lted in an insignificant impact on the carrying amount.<span class=\"_ _6b\"> </span>The Egyptian Company<span class=\"_ _2\"></span> for Factoring S.A.E.<span class=\"_ _2\"></span>  As at<span class=\"_ _2\"></span> December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span><span class=\"ff3\">the recoverable <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of t<span class=\"_ _2\"></span>his CGU <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>based on<span class=\"_ _2\"></span> its <span class=\"_ _2\"></span>\u2018value<span class=\"_ _2\"></span></span>-<span class=\"ls17\">in</span>-<span class=\"ff3\">use<span class=\"_ _1\"></span>\u2019 <span class=\"_ _2\"></span>in acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>equirements of <span class=\"_ _2\"></span>IAS<span class=\"_ _2\"></span><span class=\"ff1\"> </span></span>36.<span class=\"ls0\"> This <span class=\"_ _1\"></span>approach provides an es<span class=\"_ _1\"></span>timate of the p<span class=\"_ _1\"></span>resent value of <span class=\"_ _1\"></span>the monetary benefits <span class=\"_ _1\"></span>expected to flow to the<span class=\"_ _1\"></span> owners of th<span class=\"_ _1\"></span>e busine<span class=\"_ _2\"></span>ss. It </span>requires <span class=\"_ _2\"></span>projection <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>generate. <span class=\"_ _2\"></span>These <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>converted <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>thei<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ent value <span class=\"_ _2\"></span>by m<span class=\"_ _2\"></span>eans <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>discounting, <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>return <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>degree <span class=\"_ _2\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>i<span class=\"ls9\">n </span>the investment. The value of the business, or recoverable amoun<span class=\"_ _1\"></span>t, is the sum of the discounted cash flows.<span class=\"_ _2\"></span> At 31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2024, Management <span class=\"_ _1\"></span>revised <span class=\"_ _1\"></span>the projected <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _1\"></span>flows for <span class=\"_ _1\"></span>Egypt Factors <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _1\"></span>resulted <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>recoverable amount <span class=\"_ _1\"></span>of this subsidiary to be lower than the carrying amount of the investment. Consequently, an impairment loss of USD1,500,000 was recognised in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _4\"></span>Statement <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>Pro<span class=\"_ _2\"></span>fit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>oss <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span><span class=\"ff1 ls2\">202<span class=\"_ _2\"></span><span class=\"ls0\">4, <span class=\"_ _4\"></span>resulting <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span>tal <span class=\"_ _4\"></span>accumulated <span class=\"_ _4\"></span>impairment <span class=\"_ _8\"></span>of </span></span>USD10,354,194. Financial projections<span class=\"_ _1\"></span> Financial <span class=\"_ _2\"></span>projections <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>five-year <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>form<span class=\"ls18\">ed</span> <span class=\"_ _2\"></span><span class=\"ff3\">the <span class=\"_ _2\"></span>basis fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>discounted c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>analysis <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>determine \u2018valu<span class=\"_ _2\"></span>e</span>-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span><span class=\"ff3\">use\u2019. These </span>projections <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>expect<span class=\"_ _2\"></span>ations <span class=\"_ _7\"></span>of future <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>utcomes <span class=\"_ _7\"></span>based on pas<span class=\"_ _1\"></span>t e<span class=\"_ _1\"></span>xperience, <span class=\"_ _1\"></span>adjusted <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r a <span class=\"_ _7\"></span>revenue cumu<span class=\"_ _1\"></span>lative <span class=\"_ _1\"></span>annual growth<span class=\"_ _7\"></span> rate of <span class=\"_ _2\"></span>7.7%<span class=\"lsa\">. <span class=\"_ _2\"></span></span>Revenue <span class=\"_ _2\"></span>growth <span class=\"ls22\">wa</span>s <span class=\"_ _2\"></span>projected <span class=\"_ _2\"></span>by taking <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>the updated <span class=\"_ _2\"></span>business m<span class=\"_ _2\"></span>odel of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>entity a<span class=\"_ _2\"></span>nd the <span class=\"_ _2\"></span>estimated growth over the projection period. Terminal valu<span class=\"_ _1\"></span>e The <span class=\"_ _4\"></span>terminal <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>attributed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>CGU <span class=\"_ _9\"></span>beyond<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>explicit <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>recast <span class=\"_ _4\"></span>period, <span class=\"_ _9\"> </span><span class=\"ls22\">wa</span>s <span class=\"_ _8\"></span><span class=\"ff3\">estimated <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u2018Gordon <span class=\"_ _8\"></span>Growth<span class=\"_ _2\"></span> </span>Model\u2019. This <span class=\"_ _2\"></span>determination assume<span class=\"_ _2\"></span><span class=\"ff1\">d a <span class=\"_ _2\"></span>long-term growth <span class=\"_ _2\"></span>rate of <span class=\"_ _2\"></span>3.0%<span class=\"ls6\">, <span class=\"_ _2\"></span></span>which <span class=\"ls22\">wa</span>s <span class=\"_ _2\"></span>considered appropriate considering t<span class=\"_ _2\"></span>he industry <span class=\"_ _2\"></span>and </span>economy growth estimates.  Discount rate<span class=\"_ _1\"></span> The <span class=\"_ _4\"></span>\u2018value<span class=\"ff1\">-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span></span>use\u2019 <span class=\"_ _4\"></span>estimate <span class=\"_ _8\"></span>requ<span class=\"_ _2\"></span>ires <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>application <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>discount <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>reflects <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flow<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>As <span class=\"_ _8\"></span>the valuation <span class=\"_ _2\"></span>discounts cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>available <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>holders, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>valuation model <span class=\"_ _2\"></span>adopts <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>\u2018cost <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>equity\u2019 <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>discou<span class=\"_ _2\"></span><span class=\"ff1\">nt <span class=\"_ _2\"></span>rate. IA<span class=\"_ _2\"></span>S 36 </span>requires pre-tax cash flows to be discounted using <span class=\"ls8\">a </span>pre-tax discount rate.  As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">202<span class=\"ls0\">4,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the pre- <span class=\"_ _7\"></span>and p<span class=\"_ _1\"></span>ost-tax <span class=\"_ _1\"></span>discount <span class=\"_ _7\"></span>rate for <span class=\"_ _7\"></span>the CGU <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span><span class=\"ls2\">20.31<span class=\"ls0\">%<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>discount <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ate <span class=\"_ _7\"></span>(representing the <span class=\"_ _7\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>equity) </span></span></span></span></span></span>applied on <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>date, was <span class=\"_ _2\"></span>based o<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>rate of <span class=\"_ _2\"></span><span class=\"ls2\">20</span>-year <span class=\"_ _2\"></span>US <span class=\"_ _2\"></span>Government bonds <span class=\"_ _2\"></span>representing t<span class=\"_ _2\"></span>he functional <span class=\"_ _2\"></span>currency and <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>of the company, <span class=\"_ _1\"></span>adjusted <span class=\"_ _1\"></span>for a ris<span class=\"_ _1\"></span>k premium <span class=\"_ _1\"></span>to reflect both<span class=\"_ _1\"></span> the in<span class=\"_ _1\"></span>creased risk <span class=\"_ _1\"></span>of investing <span class=\"_ _1\"></span>in equities <span class=\"_ _1\"></span>generally and<span class=\"_ _1\"></span> the s<span class=\"_ _1\"></span>ystem<span class=\"_ _2\"></span>ic risk <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the specific entity. The <span class=\"_ _4\"></span>assessment <span class=\"_ _8\"></span>above <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>key <span class=\"_ _8\"></span>assumptions <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>reasonable <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>management <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Impairment assessment<span class=\"_ _6b\"> </span>At each reporting date, the Bank conducts an assessment to detect any indication of impairment in its investments in subsidia<span class=\"_ _2\"></span>ries. If <span class=\"_ _2\"></span>an<span class=\"_ _6b\"> </span>indication of <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>detected, the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>performs an <span class=\"_ _2\"></span>impairment <span class=\"_ _2\"></span>assessment to <span class=\"_ _2\"></span>determine <span class=\"_ _2\"></span>whether the <span class=\"_ _2\"></span>recoverable <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mount <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span>the <span class=\"_ _9\"> </span>investment <span class=\"_ _9\"> </span>i<span class=\"_ _2\"></span>n <span class=\"_ _9\"> </span>that <span class=\"_ _5\"> </span>subsidiary <span class=\"_ _9\"> </span>is <span class=\"_ _5\"> </span>less <span class=\"_ _9\"> </span>than <span class=\"_ _9\"> </span>th<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>carrying <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>unt. <span class=\"_ _5\"> </span>The <span class=\"_ _9\"> </span>recoverable <span class=\"_ _9\"> </span>amount <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>investments <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>subsidiaries <span class=\"_ _9\"> </span>is<span class=\"_ _6b\"> </span>determined <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>\u2018fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>less <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>sts <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>sell\u2019 <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>\u2018value<span class=\"ff1\">-<span class=\"ls17\">in</span>-</span>use\u2019. <span class=\"_ _2\"></span><span class=\"ff1 lsa\">If <span class=\"_ _4\"></span><span class=\"ls0\">the <span class=\"_ _2\"></span>recoverable <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>less <span class=\"_ _4\"></span>than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying<span class=\"_ _6b\"> </span></span></span>amount, an <span class=\"_ _1\"></span>impairment <span class=\"_ _1\"></span>charge would <span class=\"_ _1\"></span>be <span class=\"_ _1\"></span>required. No impair<span class=\"_ _1\"></span>ment losses <span class=\"_ _1\"></span>were recognised <span class=\"_ _1\"></span>during the fin<span class=\"_ _1\"></span>ancial year <span class=\"_ _7\"></span>e<span class=\"_ _2\"></span>nded <span class=\"_ _1\"></span>31 December<span class=\"_ _6b\"> </span>202<span class=\"ls0\">5 (2024<span class=\"ls4\">: </span>USD1,500,000<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span></span>As at 31 <span class=\"_ _2\"></span>Decembe<span class=\"_ _1\"></span>r 2025, <span class=\"_ _2\"></span>the Bank performed an assessment to identify any <span class=\"_ _2\"></span>impairment triggers based on the underlying performance<span class=\"_ _6b\"> </span>of <span class=\"_ _9\"> </span>each <span class=\"_ _9\"></span>subsidiary. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _8\"></span>involved <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>retrospective <span class=\"_ _9\"> </span>analysis <span class=\"_ _9\"></span>to <span class=\"_ _9\"> </span>test <span class=\"_ _9\"> </span>the <span class=\"_ _9\"></span>effectiveness <span class=\"_ _8\"></span>of <span class=\"_ _5\"> </span>the <span class=\"_ _8\"></span>assumptions <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>projections <span class=\"_ _9\"></span>used <span class=\"_ _5\"> </span>in <span class=\"_ _9\"> </span>the<span class=\"_ _6b\"> </span>assessment as at 31 December 2024.<span class=\"_ _6b\"> </span>The recoverabl<span class=\"_ _1\"></span>e amounts of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>cash generating units <span class=\"_ _1\"></span>(\u201cCGUs\u201d) fall in<span class=\"_ _1\"></span> their <span class=\"_ _1\"></span>entirety under <span class=\"_ _1\"></span>Level 3 <span class=\"_ _1\"></span>fair value <span class=\"_ _1\"></span>hierarchy, as <span class=\"_ _1\"></span>t<span class=\"_ _2\"></span><span class=\"ff1\">hey are based<span class=\"_ _6b\"> </span></span>on valuation techniques that include unobservable<span class=\"_ _1\"></span> inputs that have a significant effect on the valuation of the CGUs.<span class=\"_ _6b\"> </span>As <span class=\"_ _7\"></span>at <span class=\"_ _1\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025, n<span class=\"_ _1\"></span>o <span class=\"_ _7\"></span>impa<span class=\"_ _2\"></span>irment <span class=\"_ _7\"></span>indicators <span class=\"_ _7\"></span>were <span class=\"_ _1\"></span>identified <span class=\"_ _7\"></span>by <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>respect <span class=\"_ _7\"></span>of its <span class=\"_ _7\"></span>investment <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>London <span class=\"_ _7\"></span>Forfaitin<span class=\"_ _2\"></span>g <span class=\"_ _1\"></span>Company<span class=\"_ _6b\"> </span>Limited, <span class=\"_ _7\"></span>whereas <span class=\"_ _1\"></span>an <span class=\"_ _7\"></span>impairment ass<span class=\"_ _1\"></span>essment <span class=\"_ _7\"></span>was pe<span class=\"_ _1\"></span>rformed <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>respect <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>Bank\u2019s <span class=\"_ _1\"></span>investment <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>India F<span class=\"_ _1\"></span>actoring, <span class=\"_ _7\"></span>as dis<span class=\"_ _1\"></span>clo<span class=\"ff1\">s<span class=\"_ _2\"></span>ed <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>further<span class=\"_ _6b\"> </span></span>detail hereunder. The <span class=\"_ _2\"></span>impairment assessment performed in r<span class=\"_ _2\"></span>espect of <span class=\"_ _2\"></span>the Bank\u2019s investment in Egypt <span class=\"_ _2\"></span>Factors as at 31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span><span class=\"ff1\">2025<span class=\"_ _6b\"> </span></span>is <span class=\"_ _4\"></span>disclosed <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>Note <span class=\"_ _4\"></span>17, <span class=\"_ _4\"></span>in<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>view <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>reclassification <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classifie<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>as<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>e\u2019, <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hereas <span class=\"_ _2\"></span>details <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>the<span class=\"_ _6b\"> </span>impairment assessment performed as at 31 Dece<span class=\"_ _1\"></span>mber 2024 are disclosed in Note 27.3.2.<span class=\"_ _6b\"> </span>Where <span class=\"_ _3c\"></span>a<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>indication <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>impairment <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>present, <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _7\"></span>updated <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>assumptions <span class=\"_ _7\"></span>and <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>rojections <span class=\"_ _3c\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>reflect <span class=\"_ _7\"></span>current <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>ndition<span class=\"_ _2\"></span>s. <span class=\"_ _7\"></span>Based<span class=\"_ _6b\"> </span>on <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>assessment, <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _4\"></span>that, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>recoverable <span class=\"_ _4\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>India <span class=\"_ _4\"></span>Factoring <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>higher <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>han <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>carrying amount in the financial statements.<span class=\"_ _6b\"> </span>India Factoring<span class=\"_ _2\"></span> and Finance Solutions Private Limited<span class=\"_ _6b\"> </span>As at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">202</span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December 2024, <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>ecoverable amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>this CGU <span class=\"_ _2\"></span><span class=\"lse\">is<span class=\"_ _2\"></span></span> <span class=\"ff3\">based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>its \u2018value</span>-<span class=\"ls17\">in</span>-<span class=\"ff3\">use\u2019 in <span class=\"_ _2\"></span>accordance w<span class=\"_ _2\"></span>ith<span class=\"_ _6b\"> </span></span>the requirements <span class=\"_ _2\"></span>of IAS <span class=\"_ _2\"></span>36. <span class=\"_ _2\"></span>This approach <span class=\"_ _2\"></span>provides an <span class=\"_ _2\"></span>estimate of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>present value o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>monetary benefits <span class=\"_ _2\"></span>expected to <span class=\"_ _2\"></span>flow<span class=\"_ _4\"></span> to <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>owners <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>business. <span class=\"_ _4\"></span>It <span class=\"_ _4\"></span>requires <span class=\"_ _2\"></span>projection <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hat <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>b<span class=\"_ _4\"></span>usiness <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>generate. <span class=\"_ _4\"></span>These <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>en<span class=\"_ _6b\"> </span>converted <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>eir <span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ent <span class=\"_ _2\"></span>value<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>means <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>discounting, <span class=\"_ _4\"></span>using <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>return <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>accounts <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>time <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>money <span class=\"_ _4\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>appropriate d<span class=\"_ _1\"></span>egree of ri<span class=\"_ _1\"></span>sk in <span class=\"_ _1\"></span>the investment. <span class=\"_ _1\"></span>The value <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f th<span class=\"_ _1\"></span>e business, <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r re<span class=\"_ _1\"></span>coverable amount, <span class=\"_ _1\"></span>is the <span class=\"_ _1\"></span>sum <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>discounted cash <span class=\"_ _1\"></span>flows.<span class=\"_ _6b\"> </span>As at<span class=\"_ _2\"></span> 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025 an<span class=\"_ _2\"></span>d 31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the recoverable<span class=\"_ _2\"></span> amount <span class=\"_ _2\"></span><span class=\"ls17\">is</span> d<span class=\"_ _2\"></span>etermined to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>higher than <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>carrying amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>CGU and therefore the carrying amount <span class=\"lse\">is</span> deemed to be appropriate.<span class=\"_ _6b\"> </span>The key assumptions used in the estimation of the<span class=\"_ _1\"></span> recoverable amount using the \u2018value<span class=\"ff1\">-<span class=\"_ _2\"></span><span class=\"lse\">in</span>-</span>use\u2019 approach<span class=\"ff1\"> are as follows:<span class=\"_ _6b\"> </span></span>Financial projections<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>financial <span class=\"_ _8\"></span>projections <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>a <span class=\"_ _9\"></span>five-year <span class=\"_ _4\"></span>period <span class=\"_ _4\"></span>(<span class=\"_ _2\"></span>2024: <span class=\"_ _4\"></span>ten-year <span class=\"_ _8\"></span>period) <span class=\"_ _8\"></span>form <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>ba<span class=\"_ _2\"></span>sis <span class=\"_ _4\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>d<span class=\"_ _2\"></span>iscounted <span class=\"_ _4\"></span>cash <span class=\"_ _4\"></span>flow<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>analysis <span class=\"_ _8\"></span>used <span class=\"_ _4\"></span>to<span class=\"_ _6b\"> </span>determine <span class=\"_ _7\"></span>\u2018valu<span class=\"_ _2\"></span>e<span class=\"ff1\">-<span class=\"lse\">in</span>-</span>use\u2019. <span class=\"_ _1\"></span>These projections <span class=\"_ _1\"></span><span class=\"ff1\">are <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n e<span class=\"_ _1\"></span>xpectations of <span class=\"_ _7\"></span>future outcomes, <span class=\"_ _7\"></span>taking into account <span class=\"_ _7\"></span>past experience <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>djusted<span class=\"_ _6b\"> </span></span>for th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>anticipated revenue <span class=\"_ _1\"></span>cumulative <span class=\"_ _1\"></span>annual g<span class=\"_ _1\"></span>rowth rate <span class=\"_ _7\"></span>of 12.2<span class=\"_ _2\"></span>% <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>21.1%). <span class=\"_ _1\"></span>Revenue <span class=\"_ _7\"></span>grow<span class=\"_ _2\"></span>th <span class=\"lse\">is</span> <span class=\"_ _7\"></span>projected taking <span class=\"_ _1\"></span>into account <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>updated <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>model <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>entity <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>estimated <span class=\"_ _2\"></span>growth <span class=\"_ _2\"></span>over <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>projection <span class=\"_ _2\"></span>period. <span class=\"_ _4\"></span>Man<span class=\"_ _2\"></span>agement has <span class=\"_ _2\"></span>app<span class=\"_ _2\"></span>roved <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>forecasts<span class=\"_ _6b\"> </span>relating <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>carried <span class=\"_ _1\"></span>out <span class=\"_ _7\"></span>by <span class=\"_ _7\"></span>India <span class=\"_ _7\"></span>Factoring, <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _3c\"></span>are <span class=\"_ _7\"></span>ba<span class=\"_ _2\"></span>sed <span class=\"_ _7\"></span>on <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>strategy <span class=\"_ _3c\"></span>to <span class=\"_ _1\"></span>grow <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>business <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>a ch<span class=\"_ _1\"></span>anging <span class=\"_ _7\"></span>mar<span class=\"_ _2\"></span>ket <span class=\"_ _7\"></span>landscape,<span class=\"_ _6b\"> </span>whilst ensuring an effective operational and control en<span class=\"_ _1\"></span>vironment.<span class=\"_ _6b\"> </span>Terminal valu<span class=\"_ _1\"></span>e<span class=\"_ _6b\"> </span>The terminal value or <span class=\"_ _2\"></span>the value attributed to <span class=\"_ _2\"></span>the CGU beyond the <span class=\"_ _2\"></span>explicit forecast period <span class=\"_ _2\"></span><span class=\"lse\">is</span> <span class=\"_ _2\"></span><span class=\"ff3\">estimated using a \u2018Gordon <span class=\"_ _2\"></span>Growth Model\u2019.<span class=\"_ _6b\"> </span></span>This <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>assumes <span class=\"_ _1\"></span>a l<span class=\"_ _1\"></span>ong-term growth <span class=\"_ _7\"></span>rate of <span class=\"_ _1\"></span>5.0% (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">5.0%)<span class=\"_ _2\"></span>, <span class=\"_ _1\"></span>which <span class=\"_ _1\"></span><span class=\"lse\">is<span class=\"ls0\"> <span class=\"_ _1\"></span>considered <span class=\"_ _7\"></span>ap<span class=\"_ _2\"></span>propriate <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>onsidering <span class=\"_ _7\"></span>the industry <span class=\"_ _1\"></span>and<span class=\"_ _6b\"> </span></span></span></span></span>economy growth estimates. Discount rate<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>\u2018value<span class=\"ff1\">-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span></span>use\u2019 <span class=\"_ _4\"></span>estimate <span class=\"_ _8\"></span>requ<span class=\"_ _2\"></span>ires <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>application <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>discount <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>reflects <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flow<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>As <span class=\"_ _8\"></span>the<span class=\"_ _6b\"> </span>valuation discounts cash flows available to equity holders, the valuation model<span class=\"_ _1\"></span> adopts the \u2018cost of equity\u2019 as the discou<span class=\"_ _2\"></span><span class=\"ff1\">nt rate. </span>IAS <span class=\"_ _2\"></span>36 <span class=\"_ _2\"></span>requires pre-tax <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>discounted <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span><span class=\"ls8\">a <span class=\"_ _2\"></span></span>pre-tax <span class=\"_ _2\"></span>discount <span class=\"_ _2\"></span>rate. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>pre-tax <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>post-tax <span class=\"_ _2\"></span>discount rates <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>CGU<span class=\"_ _6b\"> </span>were <span class=\"_ _2\"></span>17.4% <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>15.5<span class=\"ls22\">% <span class=\"_ _2\"></span></span>(<span class=\"ls2\">2024<span class=\"ls4\">: <span class=\"_ _4\"></span></span></span>19.8% <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>15.5<span class=\"ls22\">%)</span> <span class=\"_ _4\"></span>respectively. <span class=\"_ _2\"></span>The <span class=\"_ _4\"></span>post-tax <span class=\"_ _4\"></span>discount <span class=\"_ _2\"></span>rate <span class=\"_ _4\"></span>(representing <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>cost <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>equity) <span class=\"_ _4\"></span>applied <span class=\"_ _2\"></span>on<span class=\"_ _6b\"> </span>valuation <span class=\"_ _2\"></span>date <span class=\"_ _2\"></span><span class=\"lse\">is</span> <span class=\"_ _4\"></span>based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>rate <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>10<span class=\"_ _2\"></span>-year <span class=\"_ _2\"></span>government <span class=\"_ _2\"></span>bonds <span class=\"_ _2\"></span>issued <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Government <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>In<span class=\"_ _2\"></span>dia <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>same <span class=\"_ _2\"></span>currency <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>cash <span class=\"_ _2\"></span>flows, <span class=\"_ _2\"></span>adjusted for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>premium to <span class=\"_ _2\"></span>reflect <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>the increased <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>investing in <span class=\"_ _2\"></span>equities <span class=\"_ _2\"></span>generally <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>e systemic <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>specific entity.<span class=\"_ _6b\"> </span>Valuation risks<span class=\"_ _6b\"> </span>The assessment <span class=\"_ _1\"></span>above was performed <span class=\"_ _1\"></span>by reference to <span class=\"_ _1\"></span>key assumptions which <span class=\"_ _1\"></span>are deemed <span class=\"_ _1\"></span>to be reasonable by <span class=\"_ _1\"></span>management at the end<span class=\"_ _6b\"> </span>of each <span class=\"_ _7\"></span>reporting <span class=\"_ _1\"></span>period. <span class=\"_ _1\"></span>The <span class=\"_ _1\"></span>key <span class=\"_ _1\"></span>assumptions <span class=\"_ _7\"></span>described above <span class=\"_ _1\"></span>may <span class=\"_ _1\"></span>change <span class=\"_ _7\"></span>as economic, p<span class=\"_ _1\"></span>olitical <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>market <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>onditions<span class=\"_ _1\"></span> ch<span class=\"_ _1\"></span>ange.<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>Whilst<span class=\"_ _6b\"> </span>it is <span class=\"_ _2\"></span>inherent <span class=\"_ _2\"></span>that actua<span class=\"_ _2\"></span>l results <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>differ from <span class=\"_ _2\"></span>those <span class=\"_ _2\"></span>budgeted, <span class=\"_ _2\"></span>and such <span class=\"_ _2\"></span>variations may<span class=\"_ _2\"></span> be<span class=\"_ _2\"></span> significant, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Directors beli<span class=\"_ _4\"></span>eve that<span class=\"_ _2\"></span> the<span class=\"_ _6b\"> </span>business <span class=\"_ _7\"></span>plan <span class=\"_ _1\"></span>can <span class=\"_ _7\"></span>be <span class=\"_ _1\"></span>supported, <span class=\"_ _1\"></span>such <span class=\"_ _7\"></span>that <span class=\"_ _7\"></span>the Bank <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>ill <span class=\"_ _7\"></span>recover <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>carrying <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>its <span class=\"_ _7\"></span>investment <span class=\"_ _1\"></span>in <span class=\"_ _7\"></span>the <span class=\"_ _1\"></span>CGU. <span class=\"_ _7\"></span>S<span class=\"_ _2\"></span>ensitivities <span class=\"_ _7\"></span>performed<span class=\"_ _6b\"> </span>in respect of the key assumptions resu<span class=\"_ _1\"></span>lted in an insignificant impact on the carrying amount.<span class=\"_ _6b\"> </span>The Egyptian Company<span class=\"_ _2\"></span> for Factoring S.A.E.<span class=\"_ _2\"></span>  As at<span class=\"_ _2\"></span> December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span><span class=\"ff3\">the recoverable <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of t<span class=\"_ _2\"></span>his CGU <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>based on<span class=\"_ _2\"></span> its <span class=\"_ _2\"></span>\u2018value<span class=\"_ _2\"></span></span>-<span class=\"ls17\">in</span>-<span class=\"ff3\">use<span class=\"_ _1\"></span>\u2019 <span class=\"_ _2\"></span>in acco<span class=\"_ _2\"></span>rdance with <span class=\"_ _2\"></span>the r<span class=\"_ _2\"></span>equirements of <span class=\"_ _2\"></span>IAS<span class=\"_ _2\"></span><span class=\"ff1\"> </span></span>36.<span class=\"ls0\"> This <span class=\"_ _1\"></span>approach provides an es<span class=\"_ _1\"></span>timate of the p<span class=\"_ _1\"></span>resent value of <span class=\"_ _1\"></span>the monetary benefits <span class=\"_ _1\"></span>expected to flow to the<span class=\"_ _1\"></span> owners of th<span class=\"_ _1\"></span>e busine<span class=\"_ _2\"></span>ss. It </span>requires <span class=\"_ _2\"></span>projection <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>business <span class=\"_ _2\"></span>is <span class=\"_ _4\"></span>expected <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>generate. <span class=\"_ _2\"></span>These <span class=\"_ _4\"></span>cash <span class=\"_ _2\"></span>flows <span class=\"_ _4\"></span>are <span class=\"_ _2\"></span>then <span class=\"_ _2\"></span>converted <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>thei<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>pres<span class=\"_ _2\"></span>ent value <span class=\"_ _2\"></span>by m<span class=\"_ _2\"></span>eans <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>discounting, <span class=\"_ _2\"></span>using <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>rate <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>return <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>accounts <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>time <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>money <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>degree <span class=\"_ _2\"></span>of<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>risk <span class=\"_ _2\"></span>i<span class=\"ls9\">n </span>the investment. The value of the business, or recoverable amoun<span class=\"_ _1\"></span>t, is the sum of the discounted cash flows.<span class=\"_ _2\"></span> At 31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2024, Management <span class=\"_ _1\"></span>revised <span class=\"_ _1\"></span>the projected <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ash <span class=\"_ _1\"></span>flows for <span class=\"_ _1\"></span>Egypt Factors <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _1\"></span>resulted <span class=\"_ _1\"></span>in the <span class=\"_ _1\"></span>recoverable amount <span class=\"_ _1\"></span>of this subsidiary to be lower than the carrying amount of the investment. Consequently, an impairment loss of USD1,500,000 was recognised in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _4\"></span>Statement <span class=\"_ _8\"></span>of <span class=\"_ _4\"></span>Pro<span class=\"_ _2\"></span>fit <span class=\"_ _4\"></span>or <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>oss <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _8\"></span><span class=\"ff1 ls2\">202<span class=\"_ _2\"></span><span class=\"ls0\">4, <span class=\"_ _4\"></span>resulting <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span>tal <span class=\"_ _4\"></span>accumulated <span class=\"_ _4\"></span>impairment <span class=\"_ _8\"></span>of </span></span>USD10,354,194. Financial projections<span class=\"_ _1\"></span> Financial <span class=\"_ _2\"></span>projections <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>five-year <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>form<span class=\"ls18\">ed</span> <span class=\"_ _2\"></span><span class=\"ff3\">the <span class=\"_ _2\"></span>basis fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>discounted c<span class=\"_ _2\"></span>ash <span class=\"_ _2\"></span>flow <span class=\"_ _2\"></span>analysis <span class=\"_ _2\"></span>used <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>determine \u2018valu<span class=\"_ _2\"></span>e</span>-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span><span class=\"ff3\">use\u2019. These </span>projections <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>based <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>expect<span class=\"_ _2\"></span>ations <span class=\"_ _7\"></span>of future <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>utcomes <span class=\"_ _7\"></span>based on pas<span class=\"_ _1\"></span>t e<span class=\"_ _1\"></span>xperience, <span class=\"_ _1\"></span>adjusted <span class=\"_ _7\"></span>fo<span class=\"_ _2\"></span>r a <span class=\"_ _7\"></span>revenue cumu<span class=\"_ _1\"></span>lative <span class=\"_ _1\"></span>annual growth<span class=\"_ _7\"></span> rate of <span class=\"_ _2\"></span>7.7%<span class=\"lsa\">. <span class=\"_ _2\"></span></span>Revenue <span class=\"_ _2\"></span>growth <span class=\"ls22\">wa</span>s <span class=\"_ _2\"></span>projected <span class=\"_ _2\"></span>by taking <span class=\"_ _2\"></span>into <span class=\"_ _2\"></span>consideration <span class=\"_ _2\"></span>the updated <span class=\"_ _2\"></span>business m<span class=\"_ _2\"></span>odel of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>entity a<span class=\"_ _2\"></span>nd the <span class=\"_ _2\"></span>estimated growth over the projection period. Terminal valu<span class=\"_ _1\"></span>e The <span class=\"_ _4\"></span>terminal <span class=\"_ _8\"></span>value, <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>value <span class=\"_ _8\"></span>attributed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>CGU <span class=\"_ _9\"></span>beyond<span class=\"_ _1\"></span> <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>explicit <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>recast <span class=\"_ _4\"></span>period, <span class=\"_ _9\"> </span><span class=\"ls22\">wa</span>s <span class=\"_ _8\"></span><span class=\"ff3\">estimated <span class=\"_ _8\"></span>using <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>\u2018Gordon <span class=\"_ _8\"></span>Growth<span class=\"_ _2\"></span> </span>Model\u2019. This <span class=\"_ _2\"></span>determination assume<span class=\"_ _2\"></span><span class=\"ff1\">d a <span class=\"_ _2\"></span>long-term growth <span class=\"_ _2\"></span>rate of <span class=\"_ _2\"></span>3.0%<span class=\"ls6\">, <span class=\"_ _2\"></span></span>which <span class=\"ls22\">wa</span>s <span class=\"_ _2\"></span>considered appropriate considering t<span class=\"_ _2\"></span>he industry <span class=\"_ _2\"></span>and </span>economy growth estimates.  Discount rate<span class=\"_ _1\"></span> The <span class=\"_ _4\"></span>\u2018value<span class=\"ff1\">-<span class=\"lse\">in</span>-<span class=\"_ _2\"></span></span>use\u2019 <span class=\"_ _4\"></span>estimate <span class=\"_ _8\"></span>requ<span class=\"_ _2\"></span>ires <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>application <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>an <span class=\"_ _8\"></span>appropriate <span class=\"_ _8\"></span>discount <span class=\"_ _8\"></span>rate <span class=\"_ _8\"></span>that <span class=\"_ _8\"></span>reflects <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>risks <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>flow<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>As <span class=\"_ _8\"></span>the valuation <span class=\"_ _2\"></span>discounts cash <span class=\"_ _2\"></span>flows <span class=\"_ _2\"></span>available <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>holders, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>valuation model <span class=\"_ _2\"></span>adopts <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>\u2018cost <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>equity\u2019 <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>discou<span class=\"_ _2\"></span><span class=\"ff1\">nt <span class=\"_ _2\"></span>rate. IA<span class=\"_ _2\"></span>S 36 </span>requires pre-tax cash flows to be discounted using <span class=\"ls8\">a </span>pre-tax discount rate.  As <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">202<span class=\"ls0\">4,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the pre- <span class=\"_ _7\"></span>and p<span class=\"_ _1\"></span>ost-tax <span class=\"_ _1\"></span>discount <span class=\"_ _7\"></span>rate for <span class=\"_ _7\"></span>the CGU <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span><span class=\"ls2\">20.31<span class=\"ls0\">%<span class=\"lsa\">. <span class=\"_ _1\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>discount <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>ate <span class=\"_ _7\"></span>(representing the <span class=\"_ _7\"></span>cost <span class=\"_ _1\"></span>of <span class=\"_ _7\"></span>equity) </span></span></span></span></span></span>applied on <span class=\"_ _2\"></span>valuation <span class=\"_ _2\"></span>date, was <span class=\"_ _2\"></span>based o<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>rate of <span class=\"_ _2\"></span><span class=\"ls2\">20</span>-year <span class=\"_ _2\"></span>US <span class=\"_ _2\"></span>Government bonds <span class=\"_ _2\"></span>representing t<span class=\"_ _2\"></span>he functional <span class=\"_ _2\"></span>currency and <span class=\"_ _2\"></span>equity <span class=\"_ _2\"></span>of the company, <span class=\"_ _1\"></span>adjusted <span class=\"_ _1\"></span>for a ris<span class=\"_ _1\"></span>k premium <span class=\"_ _1\"></span>to reflect both<span class=\"_ _1\"></span> the in<span class=\"_ _1\"></span>creased risk <span class=\"_ _1\"></span>of investing <span class=\"_ _1\"></span>in equities <span class=\"_ _1\"></span>generally and<span class=\"_ _1\"></span> the s<span class=\"_ _1\"></span>ystem<span class=\"_ _2\"></span>ic risk <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f the specific entity. The <span class=\"_ _4\"></span>assessment <span class=\"_ _8\"></span>above <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>performed <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>reference <span class=\"_ _4\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>key <span class=\"_ _8\"></span>assumptions <span class=\"_ _4\"></span>which <span class=\"_ _8\"></span>are <span class=\"_ _8\"></span>deemed <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>be <span class=\"_ _8\"></span>reasonable <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>management <span class=\"_ _4\"></span>at <span class=\"_ _8\"></span>31 December 2024. Intangible assets<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<table class=\"s w242 h154\" id=\"_b266d4d6-012e-4e5f-8560-26df0a8f2a5a\"><tr><td></td><td class=\"c x283 y1974 wa9 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td class=\"c x285 y1974 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x283 y1975 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1975 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td></td><td class=\"c x283 y1976 wa9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td><td class=\"c x285 y1976 wc h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td></tr><tr><td class=\"c x16e y1977 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1978 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x283 y1978 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,745,386 </div></td><td class=\"c x285 y1978 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,676,035 </div></td></tr><tr><td class=\"c x16e y1979 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1979 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td><td class=\"c x285 y1979 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td></tr><tr><td class=\"c x16e y197a wb8 h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197a wa9 h12\"><div class=\"t m0 x1c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y197a wc h12\"><div class=\"t m0 x9f h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197b wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197b wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x283 y197c wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197d wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197d wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td><td class=\"c x285 y197d wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td></tr><tr><td class=\"c x16e y197e wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y197e wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y197e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197f wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y197f wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">12</span>8,<span class=\"ls2\">45</span>0) </div></td><td class=\"c x285 y197f wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">128</span>,<span class=\"ls2\">45</span>0) </div></td></tr><tr><td class=\"c x16e y1980 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1980 wa9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y1980 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1981 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1981 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,751,443 </div></td><td class=\"c x285 y1981 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,707,423 </div></td></tr><tr><td class=\"c x16e y1982 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Accumulated amortisation and impairment l<span class=\"_ _1\"></span>osses<span class=\"_ _2\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1983 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 <span class=\"_ _1d\"> </span><span class=\"ff17\"> </span></div></td><td class=\"c x283 y1983 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,121,399 </div></td><td class=\"c x285 y1983 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,051,299 </div></td></tr><tr><td class=\"c x16e y1984 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1984 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">866,568 </div></td><td class=\"c x285 y1984 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">867,317 </div></td></tr><tr><td class=\"c x16e y1985 wb8 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1985 wa9 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y1985 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1986 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1986 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1986 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1987 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 <span class=\"_ _1d\"> </span> </div></td><td class=\"c x283 y1987 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1987 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1988 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1988 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td><td class=\"c x285 y1988 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td></tr><tr><td class=\"c x16e y1989 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y1989 wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y1989 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198a wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y198a wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td><td class=\"c x285 y198a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td></tr><tr><td class=\"c x16e y198b wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198b wa9 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y198b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198c wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,725,250 </div></td><td class=\"c x285 y198c wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,681,230 </div></td></tr><tr><td class=\"c x16e y198d wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts </div></td><td></td><td></td></tr><tr><td class=\"c x16e y198e wb8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x283 y198e wa9 h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,623,987<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x285 y198e wc h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,624,736<span class=\"ff5 fc4\"> </span></div></td></tr><tr><td class=\"c x16e y198f wb8 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x283 y198f wa9 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td><td class=\"c x285 y198f wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td></tr><tr><td class=\"c x16e y1990 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1990 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td><td class=\"c x285 y1990 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td></tr></table>During <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>yea<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>wrote <span class=\"_ _2\"></span>off <span class=\"_ _4\"></span>partially <span class=\"_ _2\"></span>amorti<span class=\"_ _2\"></span>sed <span class=\"_ _2\"></span>'Software' <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>use. <span class=\"_ _4\"></span><span class=\"ls14\">No<span class=\"_ _6b\"> </span></span>write-offs were effected for 'Software' during<span class=\"_ _1\"></span> the financial year ended 31 December 2024.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-452": {
   "value": "Property and equipment<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<span class=\"_ _6b\"> </span>Group<table class=\"s w20a h11a\" id=\"_6683d83e-42e0-4733-b878-ceeaceb3028b\"><tr><td></td><td class=\"c x308 y18ae w20b hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18ae w20c hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18ae w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18ae w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y16c3 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18af w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30e y16c3 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y16c3 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y16c3 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18af w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18af w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td class=\"c x313 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30d y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x314 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x315 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x316 y18b0 w4d h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x311 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x317 y18b1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18b2 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,463,378 </div></td><td class=\"c x30d y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18b2 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,389,164 </div></td><td class=\"c x315 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,152,726 </div></td><td class=\"c x316 y18b2 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,555,696 </div></td><td class=\"c x311 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,767,502 </div></td><td class=\"c x312 y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,794,887 </div></td></tr><tr><td class=\"c x317 y18b3 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18b3 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b3 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,315  </div></td><td class=\"c x314 y18b3 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x315 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x316 y18b3 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">284,365 </div></td><td class=\"c x311 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">64,063 </div></td><td class=\"c x312 y18b3 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,439,578 </div></td></tr><tr><td class=\"c x317 y18b4 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals </div></td><td class=\"c x313 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b4 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b4 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18b4 w4d h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18b4 w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18b4 w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18b5 w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x313 y18b5 w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b5 w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b5 w46 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x315 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18b5 w4d h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x312 y18b5 w46 h12\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x317 y18b6 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x30d y18b6 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18b6 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,257,081) </div></td><td class=\"c x315 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x316 y18b6 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x311 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x312 y18b6 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,257,081) </div></td></tr><tr><td class=\"c x317 y18b7 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18b7 w47 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(326,917) </div></td><td class=\"c x30d y18b7 w46 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(974,521) </div></td><td class=\"c x314 y18b7 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,491) </div></td><td class=\"c x315 y18b7 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18b7 w4d h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,199) </div></td><td class=\"c x311 y18b7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(34,329) </div></td><td class=\"c x312 y18b7 w46 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,390,733) </div></td></tr><tr><td class=\"c x317 y18b8 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x313 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b8 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b8 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18b9 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,<span class=\"ls2\">46</span>1 </div></td><td class=\"c x30d y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b9 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18ba w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x313 y18ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ba w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">27<span class=\"ls0\">2,323</span><span class=\"ls0\"> </span></div></td><td class=\"c x314 y18ba w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ba w47 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x316 y18ba w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">856,771 </div></td><td class=\"c x311 y18ba w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">69,709 </div></td><td class=\"c x312 y18ba w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,200,088 </div></td></tr><tr><td class=\"c x317 y18bb w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span> </div></td><td class=\"c x313 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bb w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bb w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,390,670) </div></td><td class=\"c x315 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18bb w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(248,681) </div></td><td class=\"c x311 y18bb w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18bb w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,824,782) </div></td></tr><tr><td class=\"c x317 y18bc w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18bc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18bc w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18bc w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18bc w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18bc w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,<span class=\"ls2\">151</span>) </div></td></tr><tr><td class=\"c x317 y18bd w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18bd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x316 y18bd w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x312 y18bd w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x317 y18be w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18be w47 h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">672,912 </div></td><td class=\"c x30d y18be w46 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,044,907 </div></td><td class=\"c x314 y18be w46 h12\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,938) </div></td><td class=\"c x315 y18be w47 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18be w4d h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,265) </div></td><td class=\"c x311 y18be w47 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,881 </div></td><td class=\"c x312 y18be w46 h12\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,724,554 </div></td></tr><tr><td class=\"c x317 y18bf w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,994,445 </div></td><td class=\"c x314 y18bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,571,966 </div></td><td class=\"c x315 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,137,012 </div></td><td class=\"c x316 y18bf w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,423,450 </div></td><td class=\"c x311 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,686,104 </div></td><td class=\"c x312 y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,622,350 </div></td></tr></table>Group <table class=\"s w20a h14a\" id=\"_b938d375-8853-4015-90ee-6f7a14cc4b6b\"><tr><td></td><td class=\"c x308 y18c0 w20b hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18c0 w20c hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18c0 w20d hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18c0 w20e hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y18c1 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18c2 w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs </div></td><td class=\"c x30e y18c1 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y18c1 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y18c1 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18c2 w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x312 y18c2 w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x313 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x30d y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x314 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x315 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x316 y18c3 w4d h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x311 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x312 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x317 y18c4 w90 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18c5 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18c5 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c5 w46 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,398,145 </div></td><td class=\"c x315 y18c5 w47 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">917,883 </div></td><td class=\"c x316 y18c5 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,784,095 </div></td><td class=\"c x311 y18c5 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,509,514 </div></td><td class=\"c x312 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,609,637 </div></td></tr><tr><td class=\"c x317 y18c6 w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18c6 w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">896,671 </div></td><td class=\"c x315 y18c6 w47 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,693 </div></td><td class=\"c x316 y18c6 w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">405,246 </div></td><td class=\"c x311 y18c6 w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">94,684 </div></td><td class=\"c x312 y18c6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,682,270 </div></td></tr><tr><td class=\"c x317 y18c7 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c7 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c7 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18c7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18c7 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18c8 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c8 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,229,701) </div></td><td class=\"c x315 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c8 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x312 y18c8 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,229,701)<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x317 y18c9 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c9 w46 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x314 y18c9 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,723) </div></td><td class=\"c x315 y18c9 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18c9 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,897) </div></td><td class=\"c x311 y18c9 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,737) </div></td><td class=\"c x312 y18c9 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(53,633) </div></td></tr><tr><td class=\"c x317 y18ca w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff1\"> </span></div></td><td class=\"c x313 y18ca w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976<span class=\"ff1\"> </span></div></td><td class=\"c x314 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392<span class=\"ff1\"> </span></div></td><td class=\"c x315 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300<span class=\"ff1\"> </span></div></td><td class=\"c x316 y18ca w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405<span class=\"ff1\"> </span></div></td><td class=\"c x311 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115<span class=\"ff1\"> </span></div></td><td class=\"c x312 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cb w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18cb w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392 </div></td><td class=\"c x315 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300 </div></td><td class=\"c x316 y18cb w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405 </div></td><td class=\"c x311 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115 </div></td><td class=\"c x312 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cc w90 h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18cc w47 h8\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cc w46 h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,133,471 </div></td><td class=\"c x314 y18cc w46 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">788,320 </div></td><td class=\"c x315 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,242 </div></td><td class=\"c x316 y18cc w4d h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">398,983 </div></td><td class=\"c x311 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,436 </div></td><td class=\"c x312 y18cc w46 h8\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,449,452 </div></td></tr><tr><td class=\"c x317 y18cd w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span><span class=\"ff3\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x313 y18cd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cd w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,036,523) </div></td><td class=\"c x315 y18cd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18cd w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls5 ws0\">(2<span class=\"ls0\">26,857</span><span class=\"ls0\">) </span></div></td><td class=\"c x311 y18cd w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18cd w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,448,811) </div></td></tr><tr><td class=\"c x317 y18ce w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals </div></td><td class=\"c x313 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18ce w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18ce w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18ce w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,151) </div></td></tr><tr><td class=\"c x317 y18cf w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18cf w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cf w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cf w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18cf w47 h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x316 y18cf w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18cf w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x312 y18cf w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x317 y18d0 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates </div></td><td class=\"c x313 y18d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d0 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,109 </div></td><td class=\"c x314 y18d0 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,206) </div></td><td class=\"c x315 y18d0 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18d0 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,239) </div></td><td class=\"c x311 y18d0 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,026 </div></td><td class=\"c x312 y18d0 w46 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,747 </div></td></tr><tr><td class=\"c x317 y18d1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d1 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,472,556 </div></td><td class=\"c x314 y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,787,983 </div></td><td class=\"c x315 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,041,828 </div></td><td class=\"c x316 y18d1 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,338,094 </div></td><td class=\"c x311 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,490,055 </div></td><td class=\"c x312 y18d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,130,516 </div></td></tr><tr><td class=\"c x317 y18d2 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d3 w90 h12\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d3 w47 h12\"><div class=\"t m0 x19 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 5,463,378<span class=\"ff5\"> </span></div></td><td class=\"c x30d y18d3 w46 h12\"><div class=\"t m0 x73 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18d3 w46 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x315 y18d3 w47 h12\"><div class=\"t m0 x1c hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 234,843<span class=\"ff5\"> </span></div></td><td class=\"c x316 y18d3 w4d h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">771,601<span class=\"ff5\"> </span></div></td><td class=\"c x311 y18d3 w47 h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">257,988<span class=\"ff5\"> </span></div></td><td class=\"c x312 y18d3 w46 h12\"><div class=\"t m0 x1b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> 25,185,250 </div></td></tr><tr><td class=\"c x317 y18d4 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d4 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18d4 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,493,239 </div></td><td class=\"c x314 y18d4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x315 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">157,748 </div></td><td class=\"c x316 y18d4 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">647,418 </div></td><td class=\"c x311 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">213,775 </div></td><td class=\"c x312 y18d4 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,576,823 </div></td></tr><tr><td class=\"c x317 y18d5 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d5 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,521,889 </div></td><td class=\"c x314 y18d5 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d5 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d5 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d5 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,491,834 </div></td></tr><tr><td class=\"c x317 y18d6 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amount had the assets been carried at cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d7 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"fc4\"> </span></div></td><td class=\"c x313 y18d7 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,886,679 </div></td><td class=\"c x30d y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,970,886 </div></td><td class=\"c x314 y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d7 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d7 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d7 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d7 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,018,137 </div></td></tr></table>During <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>equipme<span class=\"_ _2\"></span>nt <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _7\"></span>was <span class=\"_ _7\"></span>fully <span class=\"_ _1\"></span>depreciated <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>disposed <span class=\"_ _7\"></span>of,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>giving <span class=\"_ _3c\"></span>r<span class=\"_ _2\"></span>ise <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>on d<span class=\"_ _1\"></span>isposal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _3c\"></span>to USD5,361 <span class=\"_ _3c\"></span>recognis<span class=\"_ _2\"></span>ed in profit or loss. During <span class=\"_ _2\"></span>2025, <span class=\"_ _4\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>equipment <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _2\"></span>Factors <span class=\"_ _2\"></span>were <span class=\"_ _4\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sale <span class=\"_ _2\"></span>(Note <span class=\"_ _4\"></span>17). <span class=\"_ _4\"></span>Consequen<span class=\"_ _1\"></span>tly,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>assets with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>USD375,971 <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _2\"></span>reclassified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>le\u2019. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he<span class=\"_ _1\"></span> \u2018Charge <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ear\u2019 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>includes <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>USD195,088 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span><span class=\"ff1\">t<span class=\"_ _2\"></span>hese<span class=\"_ _1\"></span> </span>assets, <span class=\"_ _8\"></span>whereas <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>depreciation <span class=\"_ _9\"></span>relating <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>property <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>equipment <span class=\"_ _8\"></span>attributable <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _8\"></span>Factors <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>financial <span class=\"_ _9\"> </span>year <span class=\"_ _9\"></span>ended <span class=\"_ _8\"></span>31 December 2025 and amounting to USD<span class=\"ls2\">202</span>,<span class=\"ls2\">859</span> <span class=\"ff3\">is presented within \u2018Profit from discontinued operations\u2019. </span> As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5<span class=\"ls6\">, <span class=\"_ _2\"></span></span><span class=\"ff3\">the Group\u2019s <span class=\"_ _2\"></span></span>right-<span class=\"ls3\">of</span>-use assets <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>net c<span class=\"_ _2\"></span>arrying<span class=\"_ _1\"></span> amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>USD1,760,028 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _2\"></span></span>USD2,895,814) <span class=\"_ _2\"></span>relates to the lease of office premises (see Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 December 2024, the<span class=\"_ _1\"></span> Group derecognised a right-<span class=\"ls3\">of</span>-use asset with a carrying amount of Nil, associated with a five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>ag<span class=\"_ _2\"></span>reement <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>office <span class=\"_ _8\"></span>space. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>term <span class=\"_ _4\"></span>expired <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>25 <span class=\"_ _4\"></span>September <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her obligations <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _7\"></span>this agreemen<span class=\"_ _1\"></span>t. In <span class=\"_ _7\"></span>addition, the<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>roup <span class=\"_ _1\"></span>derecognised <span class=\"_ _7\"></span>a right-<span class=\"ls3\">of</span>-use as<span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>a carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of US<span class=\"_ _1\"></span>D27,380 <span class=\"_ _1\"></span>relating to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>early <span class=\"_ _8\"></span>termination <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>agreement <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>motor <span class=\"_ _8\"></span>vehicle <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2024. <span class=\"_ _8\"></span>The termination r<span class=\"_ _2\"></span>esulted in <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>penalty o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>USD8,488, and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>further obligations <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>reement. Any associated costs have been fully re<span class=\"_ _1\"></span>cognised in the financial year ended 31 December 2024.<span class=\"_ _2\"></span> Bank <table class=\"s w213 h14b\" id=\"_bc9696c7-515b-4fea-bac6-6f8a03659c25\"><tr><td></td><td class=\"c x318 y18d8 w214 hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x319 y18d8 w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x31a y18d8 w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x31b y18d9 w215 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x31c y18d9 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x222 y18d9 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x22c y18da w6d h11\"><div class=\"t m2 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x231 y18da w6e h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x16f y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x234 y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y18dc w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost <span class=\"_ _48\"> </span><span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18dd w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,265,303 </div></td><td class=\"c x234 y18dd w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,337 </div></td><td class=\"c x230 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,630,740 </div></td><td class=\"c x22c y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,666,403 </div></td><td class=\"c x231 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,093,783 </div></td></tr><tr><td class=\"c x16e y18de w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18de w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td><td class=\"c x234 y18de w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x230 y18de w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,947 </div></td><td class=\"c x22c y18de w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,636 </div></td><td class=\"c x231 y18de w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">925,932 </div></td></tr><tr><td class=\"c x167 y18df w216 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e0 w217 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e1 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x234 y18e1 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18e1 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18e1 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e1 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x167 y18e2 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e3 w219 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e4 w6d h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td><td class=\"c x234 y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y18e4 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e4 w6e h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td></tr><tr><td class=\"c x16e y18e5 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,873,614 </div></td><td class=\"c x234 y18e5 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e6 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">4,<span class=\"ls0\">873,614</span><span class=\"ls0\"> </span></div></td><td class=\"c x234 y18e6 w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e7 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18e7 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x234 y18e7 w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x230 y18e7 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,434 </div></td><td class=\"c x22c y18e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,059,105 </div></td></tr><tr><td class=\"c x16e y18e8 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x230 y18e8 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x231 y18e8 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x167 y18e9 w21a hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18ea w217 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18eb w6d h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x234 y18eb w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18eb w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18eb w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18eb w6e h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td></tr><tr><td class=\"c x16e y18ec w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18ec w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,419,916 </div></td><td class=\"c x234 y18ec w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,842 </div></td><td class=\"c x230 y18ec w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,716,121 </div></td><td class=\"c x22c y18ec w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,660,047 </div></td><td class=\"c x231 y18ec w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,327,926 </div></td></tr><tr><td class=\"c x16e y18ed w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18ee w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,232,310  </div></td><td class=\"c x234 y18ee w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">364,273 </div></td><td class=\"c x230 y18ee w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">934,948 </div></td><td class=\"c x22c y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,567,468 </div></td><td class=\"c x231 y18ee w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,098,999 </div></td></tr><tr><td class=\"c x16e y18ef w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18ef w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,542,846 </div></td><td class=\"c x234 y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,957 </div></td><td class=\"c x230 y18ef w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">367,337 </div></td><td class=\"c x22c y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,252 </div></td><td class=\"c x231 y18ef w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,975,392 </div></td></tr><tr><td class=\"c x167 y18f0 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18f1 w219 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18f2 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td><td class=\"c x234 y18f2 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18f2 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f2 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18f2 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td></tr><tr><td class=\"c x16e y18f3 w64 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f3 w6d h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f4 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f4 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f4 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f4 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f5 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18f5 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,828,840 </div></td><td class=\"c x234 y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,921 </div></td><td class=\"c x230 y18f5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">374,816 </div></td><td class=\"c x22c y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,792 </div></td><td class=\"c x231 y18f5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,262,369 </div></td></tr><tr><td class=\"c x16e y18f6 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18f6 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18f6 w6d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x230 y18f6 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f6 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x231 y18f6 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x16e y18f7 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,599,191 </div></td><td class=\"c x234 y18f7 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">437,380 </div></td><td class=\"c x230 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,677,101 </div></td><td class=\"c x22c y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,607,374 </div></td><td class=\"c x231 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,321,046 </div></td></tr><tr><td class=\"c x16e y18f8 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18f9 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18f9 w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,032,993 </div></td><td class=\"c x234 y18f9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,064 </div></td><td class=\"c x230 y18f9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">695,792 </div></td><td class=\"c x22c y18f9 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,935 </div></td><td class=\"c x231 y18f9 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,994,784 </div></td></tr><tr><td class=\"c x16e y18fa w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18fa w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x234 y18fa w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">154,705 </div></td><td class=\"c x230 y18fa w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">582,402 </div></td><td class=\"c x22c y18fa w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,319 </div></td><td class=\"c x231 y18fa w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,916,689 </div></td></tr><tr><td class=\"c x16e y18fb w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x234 y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">94,462 </div></td><td class=\"c x230 y18fb w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,039,020 </div></td><td class=\"c x22c y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,673 </div></td><td class=\"c x231 y18fb w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,006,880 </div></td></tr></table>None of the Bank\u2019s assets classified in<span class=\"_ _1\"></span> \u2018Property and equipment\u2019 are measured at fair value. <span class=\"_ _2\"></span><span class=\"ff1\"> </span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>Decem<span class=\"_ _2\"></span>ber <span class=\"_ _2\"></span>2025<span class=\"ff3\">, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _2\"></span>right</span>-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD<span class=\"_ _2\"></span>8,796,769 <span class=\"_ _2\"></span>(2024: <span class=\"_ _4\"></span>USD1,0<span class=\"ls2\">70</span>,<span class=\"ls2\">894</span>) <span class=\"_ _2\"></span>relates <span class=\"_ _2\"></span>to the lease of office premises (Refer to Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 <span class=\"_ _2\"></span>December 2025, <span class=\"_ _2\"></span>the Bank agreed <span class=\"ls10\">to</span> <span class=\"_ _2\"></span>extend the contractual term of <span class=\"_ _2\"></span>an existing lease agreement <span class=\"_ _2\"></span>for its office premises by three years from the date of its orig<span class=\"_ _1\"></span>inal maturity in June <span class=\"ls2\">2025</span>. The amended agreement includes an option for the Bank to further extend <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>additional period<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>three years<span class=\"ff3\">. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>management\u2019s <span class=\"_ _2\"></span>assessment, it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reasonably <span class=\"_ _2\"></span>certain tha<span class=\"_ _2\"></span>t this </span>extension o<span class=\"_ _2\"></span>ption will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>exercised <span class=\"_ _2\"></span>and, <span class=\"_ _2\"></span>accordingly, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>revised to <span class=\"_ _4\"></span>reflect <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>(inclusive <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the extension option) of six years<span class=\"lsa\">. </span> The leas<span class=\"_ _1\"></span>e modification <span class=\"_ _1\"></span>was accounted <span class=\"_ _1\"></span>for in <span class=\"_ _1\"></span>accordance with <span class=\"_ _7\"></span>IFRS 16. No gain <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>was recognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or l<span class=\"_ _1\"></span>oss on modification, as the <span class=\"_ _7\"></span>right<span class=\"ff9\">\u2011</span><span class=\"ls3\">of</span><span class=\"ff9\">\u2011</span>use <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>rresp<span class=\"_ _1\"></span>onding <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>under <span class=\"_ _7\"></span>the ori<span class=\"_ _1\"></span>ginal l<span class=\"_ _1\"></span>ease <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>fully amortised <span class=\"_ _7\"></span>at the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extensio<span class=\"_ _2\"></span><span class=\"ls9\">n.<span class=\"_ _6b\"> </span></span>Measurement of fair value Land <span class=\"_ _9\"> </span>and  b<span class=\"_ _1\"></span>uildings <span class=\"_ _5\"> </span>are <span class=\"_ _9\"> </span>revalued <span class=\"_ _5\"> </span>by <span class=\"_ _5\"> </span>an <span class=\"_ _9\"> </span>independent<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>profe<span class=\"_ _2\"></span>ssionally <span class=\"_ _9\"> </span>qualified <span class=\"_ _5\"> </span>architect <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>accordance <span class=\"_ _5\"> </span>with <span class=\"_ _5\"> </span>Accounting <span class=\"_ _5\"> </span>Policy <span class=\"_ _9\"> </span>3.<span class=\"ls2\">12</span>.  Valuations of <span class=\"_ _2\"></span>land and <span class=\"_ _2\"></span>buildings <span class=\"_ _2\"></span>are done <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>investment <span class=\"_ _2\"></span>income approach<span class=\"ff3\">\u2019<span class=\"_ _2\"></span></span> whereby <span class=\"_ _2\"></span>the market <span class=\"_ _2\"></span>value is <span class=\"_ _2\"></span>derived by <span class=\"_ _2\"></span>capitalising at <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>yield <span class=\"_ _2\"></span>rate, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>annual <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>produced, <span class=\"_ _2\"></span>should <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>out <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ird partie<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on actual rental income as per current lease agreements. To de<span class=\"_ _2\"></span>termine the reasonableness of the actual rates being used, a co<span class=\"_ _2\"></span>mparison is then drawn <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the actual <span class=\"_ _2\"></span>rates an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>rental rates <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>other properties, <span class=\"_ _2\"></span>taking cognisance <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the location, <span class=\"_ _2\"></span>size, layo<span class=\"_ _2\"></span>ut, and <span class=\"_ _2\"></span>planning and energy performance considerations.  The <span class=\"_ _4\"></span>most <span class=\"_ _8\"></span>recent <span class=\"_ _4\"></span>valuation, <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>independent <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofessionally <span class=\"_ _4\"></span>qualified <span class=\"_ _4\"></span>architect, <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>completed <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2023. <span class=\"_ _8\"></span>As<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ls5b\">a </span>result, the property was <span class=\"_ _2\"></span>last revalued on 31 December <span class=\"_ _2\"></span>2023. At <span class=\"_ _2\"></span>31 December 2025, <span class=\"_ _2\"></span>the Group performed an assessment to <span class=\"_ _2\"></span>determine whether there <span class=\"_ _2\"></span>is any <span class=\"_ _2\"></span>evidence th<span class=\"_ _2\"></span>at the <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the land <span class=\"_ _2\"></span>and buildings <span class=\"_ _2\"></span>differs materially <span class=\"_ _2\"></span>from the <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>by re<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rence to actual <span class=\"_ _1\"></span>contracted <span class=\"_ _1\"></span>rates <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>well <span class=\"_ _1\"></span>as comparable <span class=\"_ _7\"></span>market rates. <span class=\"_ _7\"></span>No such in<span class=\"_ _1\"></span>dicators were<span class=\"_ _1\"></span> identi<span class=\"_ _1\"></span>fied, and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>this respect, <span class=\"_ _1\"></span>a refre<span class=\"_ _1\"></span>shed <span class=\"_ _1\"></span>valuation was not deemed necessary by Management. The fair <span class=\"_ _1\"></span>value measuremen<span class=\"_ _1\"></span>t of property is <span class=\"_ _1\"></span>classified as <span class=\"_ _1\"></span>Level 3. Significant <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nobservable in<span class=\"_ _1\"></span>puts used in<span class=\"_ _1\"></span> the valu<span class=\"_ _1\"></span>ation of these <span class=\"_ _1\"></span>properties comprise <span class=\"_ _7\"></span>the rental <span class=\"_ _7\"></span>income <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ercentage <span class=\"_ _7\"></span>capitalisation rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>indicates the <span class=\"_ _7\"></span>multiplier <span class=\"_ _1\"></span>relationship <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>etween <span class=\"_ _7\"></span>net re<span class=\"_ _1\"></span>ntal <span class=\"_ _1\"></span>incom<span class=\"_ _2\"></span><span class=\"ls5c\">e </span>and property value. Further details about these<span class=\"_ _1\"></span> significant inputs are summarised in the table below:<span class=\"_ _2\"></span> <table class=\"s w21b h14c\" id=\"_7eec63dc-338f-420f-be4f-c08590df9647\"><tr><td></td><td></td><td></td><td></td><td class=\"c x31d y18fc w21c hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Inter-relationship between key<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x31e y18fd w21d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Significant<span class=\"_ _6b\"> </span></div></td><td class=\"c x31f y18fd w21e hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Range of unobservable<span class=\"_ _6b\"> </span></div></td><td class=\"c x320 y18fd w21f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs and fair<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x281 y18fe wad h2c\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Valuation technique </div></td><td class=\"c x321 y18ff w220 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs<span class=\"_ _6b\"> </span></div></td><td class=\"c x322 y18ff w221 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inputs per annum<span class=\"_ _6b\"> </span></div></td><td class=\"c x323 y18ff w222 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">value measurements<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1900 w223 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y1901 w224 hc7\"><div class=\"t m0 x144 h2 y1155 ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">286<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">553<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1900 w225 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1902 w2f h91\"><div class=\"t m0 x4 h2 yf64 ff1 fs0 fc0 sc0 ls0 ws0\">Office space </div></td><td class=\"c x327 y1903 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1904 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y1905 w228 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>286 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">553</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1904 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1906 w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1902 wcf h42\"><div class=\"t m0 x59 h2 yf6b ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x32b y1907 w22b h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">6.25%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1907 w22c h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x32d y1908 w22d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024:<span class=\"_ _6b\"> </span></div></td><td class=\"c x32e y1908 w22e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">6.25%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1908 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1909 w223 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y190a w230 hb9\"><div class=\"t m0 x144 h2 y119c ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">96<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">233<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1909 w225 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y190b w2f h93\"><div class=\"t m0 x4 h2 yf6c ff1 fs0 fc0 sc0 ls0 ws0\">Parking space </div></td><td class=\"c x327 y190c w226 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y190d w227 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y190e w231 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>96 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">233</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y190d w229 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y190f w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y190b wcf h11\"><div class=\"t m0 x59 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y1910 w232 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1910 w22c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1911 w233 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 7%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1911 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1912 w223 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y1913 w230 hb9\"><div class=\"t m0 x144 h2 y119c ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">64<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">200<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1912 w225 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1914 w2f h94\"><div class=\"t m0 x4 h2 yf6c ff1 fs0 fc0 sc0 ls0 ws0\">Stores and ancillary </div></td><td class=\"c x327 y1915 w226 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1916 w227 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1917 w231 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>64 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">200</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1916 w229 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1918 w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1914 wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y17c7 w232 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y17c7 w22c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1709 w233 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 8%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1709 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr></table>The <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the property <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>luation to <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>shifts <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"lse\">is </span>illustrated in the table below: <table class=\"s w234 h14d\" id=\"_30245e17-39ce-44ea-b820-3389f0f1b437\"><tr><td></td><td class=\"c x334 y1919 wf h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Magnitude of sensitivity </div></td><td class=\"c x335 y1919 wf h8\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Impact (USD) </div></td></tr><tr><td class=\"c x16e y191a wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in rental value per square metre </div></td><td class=\"c x334 y191b wf h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 5% </div></td><td class=\"c x335 y191b wf h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,031,724 </div></td></tr><tr><td></td><td class=\"c x334 y191a wf h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ls2\">5%</span> </div></td><td class=\"c x335 y191a wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,031,724) </div></td></tr><tr><td class=\"c x16e y191c wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in capitalisation rate </div></td><td class=\"c x334 y191d wf h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- 50bps </div></td><td class=\"c x335 y191d wf h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,767,289 </div></td></tr><tr><td></td><td class=\"c x334 y191c wf h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 50bps </div></td><td class=\"c x335 y191c wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,508,254) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-504": {
   "value": "Property and equipment<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<span class=\"_ _6b\"> </span>Group<table class=\"s w20a h11a\" id=\"_6683d83e-42e0-4733-b878-ceeaceb3028b\"><tr><td></td><td class=\"c x308 y18ae w20b hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18ae w20c hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18ae w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18ae w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y16c3 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18af w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30e y16c3 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y16c3 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y16c3 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18af w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18af w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td class=\"c x313 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30d y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x314 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x315 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x316 y18b0 w4d h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x311 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x317 y18b1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18b2 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,463,378 </div></td><td class=\"c x30d y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18b2 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,389,164 </div></td><td class=\"c x315 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,152,726 </div></td><td class=\"c x316 y18b2 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,555,696 </div></td><td class=\"c x311 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,767,502 </div></td><td class=\"c x312 y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,794,887 </div></td></tr><tr><td class=\"c x317 y18b3 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18b3 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b3 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,315  </div></td><td class=\"c x314 y18b3 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x315 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x316 y18b3 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">284,365 </div></td><td class=\"c x311 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">64,063 </div></td><td class=\"c x312 y18b3 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,439,578 </div></td></tr><tr><td class=\"c x317 y18b4 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals </div></td><td class=\"c x313 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b4 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b4 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18b4 w4d h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18b4 w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18b4 w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18b5 w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x313 y18b5 w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b5 w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b5 w46 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x315 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18b5 w4d h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x312 y18b5 w46 h12\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x317 y18b6 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x30d y18b6 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18b6 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,257,081) </div></td><td class=\"c x315 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x316 y18b6 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x311 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x312 y18b6 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,257,081) </div></td></tr><tr><td class=\"c x317 y18b7 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18b7 w47 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(326,917) </div></td><td class=\"c x30d y18b7 w46 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(974,521) </div></td><td class=\"c x314 y18b7 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,491) </div></td><td class=\"c x315 y18b7 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18b7 w4d h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,199) </div></td><td class=\"c x311 y18b7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(34,329) </div></td><td class=\"c x312 y18b7 w46 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,390,733) </div></td></tr><tr><td class=\"c x317 y18b8 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x313 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b8 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b8 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18b9 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,<span class=\"ls2\">46</span>1 </div></td><td class=\"c x30d y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b9 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18ba w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x313 y18ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ba w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">27<span class=\"ls0\">2,323</span><span class=\"ls0\"> </span></div></td><td class=\"c x314 y18ba w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ba w47 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x316 y18ba w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">856,771 </div></td><td class=\"c x311 y18ba w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">69,709 </div></td><td class=\"c x312 y18ba w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,200,088 </div></td></tr><tr><td class=\"c x317 y18bb w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span> </div></td><td class=\"c x313 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bb w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bb w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,390,670) </div></td><td class=\"c x315 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18bb w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(248,681) </div></td><td class=\"c x311 y18bb w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18bb w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,824,782) </div></td></tr><tr><td class=\"c x317 y18bc w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18bc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18bc w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18bc w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18bc w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18bc w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,<span class=\"ls2\">151</span>) </div></td></tr><tr><td class=\"c x317 y18bd w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18bd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x316 y18bd w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x312 y18bd w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x317 y18be w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18be w47 h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">672,912 </div></td><td class=\"c x30d y18be w46 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,044,907 </div></td><td class=\"c x314 y18be w46 h12\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,938) </div></td><td class=\"c x315 y18be w47 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18be w4d h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,265) </div></td><td class=\"c x311 y18be w47 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,881 </div></td><td class=\"c x312 y18be w46 h12\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,724,554 </div></td></tr><tr><td class=\"c x317 y18bf w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,994,445 </div></td><td class=\"c x314 y18bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,571,966 </div></td><td class=\"c x315 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,137,012 </div></td><td class=\"c x316 y18bf w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,423,450 </div></td><td class=\"c x311 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,686,104 </div></td><td class=\"c x312 y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,622,350 </div></td></tr></table>Group <table class=\"s w20a h14a\" id=\"_b938d375-8853-4015-90ee-6f7a14cc4b6b\"><tr><td></td><td class=\"c x308 y18c0 w20b hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18c0 w20c hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18c0 w20d hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18c0 w20e hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y18c1 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18c2 w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs </div></td><td class=\"c x30e y18c1 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y18c1 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y18c1 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18c2 w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x312 y18c2 w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x313 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x30d y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x314 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x315 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x316 y18c3 w4d h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x311 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x312 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x317 y18c4 w90 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18c5 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18c5 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c5 w46 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,398,145 </div></td><td class=\"c x315 y18c5 w47 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">917,883 </div></td><td class=\"c x316 y18c5 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,784,095 </div></td><td class=\"c x311 y18c5 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,509,514 </div></td><td class=\"c x312 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,609,637 </div></td></tr><tr><td class=\"c x317 y18c6 w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18c6 w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">896,671 </div></td><td class=\"c x315 y18c6 w47 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,693 </div></td><td class=\"c x316 y18c6 w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">405,246 </div></td><td class=\"c x311 y18c6 w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">94,684 </div></td><td class=\"c x312 y18c6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,682,270 </div></td></tr><tr><td class=\"c x317 y18c7 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c7 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c7 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18c7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18c7 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18c8 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c8 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,229,701) </div></td><td class=\"c x315 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c8 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x312 y18c8 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,229,701)<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x317 y18c9 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c9 w46 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x314 y18c9 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,723) </div></td><td class=\"c x315 y18c9 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18c9 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,897) </div></td><td class=\"c x311 y18c9 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,737) </div></td><td class=\"c x312 y18c9 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(53,633) </div></td></tr><tr><td class=\"c x317 y18ca w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff1\"> </span></div></td><td class=\"c x313 y18ca w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976<span class=\"ff1\"> </span></div></td><td class=\"c x314 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392<span class=\"ff1\"> </span></div></td><td class=\"c x315 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300<span class=\"ff1\"> </span></div></td><td class=\"c x316 y18ca w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405<span class=\"ff1\"> </span></div></td><td class=\"c x311 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115<span class=\"ff1\"> </span></div></td><td class=\"c x312 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cb w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18cb w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392 </div></td><td class=\"c x315 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300 </div></td><td class=\"c x316 y18cb w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405 </div></td><td class=\"c x311 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115 </div></td><td class=\"c x312 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cc w90 h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18cc w47 h8\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cc w46 h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,133,471 </div></td><td class=\"c x314 y18cc w46 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">788,320 </div></td><td class=\"c x315 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,242 </div></td><td class=\"c x316 y18cc w4d h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">398,983 </div></td><td class=\"c x311 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,436 </div></td><td class=\"c x312 y18cc w46 h8\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,449,452 </div></td></tr><tr><td class=\"c x317 y18cd w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span><span class=\"ff3\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x313 y18cd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cd w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,036,523) </div></td><td class=\"c x315 y18cd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18cd w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls5 ws0\">(2<span class=\"ls0\">26,857</span><span class=\"ls0\">) </span></div></td><td class=\"c x311 y18cd w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18cd w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,448,811) </div></td></tr><tr><td class=\"c x317 y18ce w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals </div></td><td class=\"c x313 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18ce w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18ce w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18ce w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,151) </div></td></tr><tr><td class=\"c x317 y18cf w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18cf w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cf w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cf w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18cf w47 h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x316 y18cf w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18cf w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x312 y18cf w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x317 y18d0 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates </div></td><td class=\"c x313 y18d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d0 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,109 </div></td><td class=\"c x314 y18d0 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,206) </div></td><td class=\"c x315 y18d0 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18d0 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,239) </div></td><td class=\"c x311 y18d0 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,026 </div></td><td class=\"c x312 y18d0 w46 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,747 </div></td></tr><tr><td class=\"c x317 y18d1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d1 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,472,556 </div></td><td class=\"c x314 y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,787,983 </div></td><td class=\"c x315 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,041,828 </div></td><td class=\"c x316 y18d1 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,338,094 </div></td><td class=\"c x311 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,490,055 </div></td><td class=\"c x312 y18d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,130,516 </div></td></tr><tr><td class=\"c x317 y18d2 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d3 w90 h12\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d3 w47 h12\"><div class=\"t m0 x19 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 5,463,378<span class=\"ff5\"> </span></div></td><td class=\"c x30d y18d3 w46 h12\"><div class=\"t m0 x73 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18d3 w46 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x315 y18d3 w47 h12\"><div class=\"t m0 x1c hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 234,843<span class=\"ff5\"> </span></div></td><td class=\"c x316 y18d3 w4d h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">771,601<span class=\"ff5\"> </span></div></td><td class=\"c x311 y18d3 w47 h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">257,988<span class=\"ff5\"> </span></div></td><td class=\"c x312 y18d3 w46 h12\"><div class=\"t m0 x1b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> 25,185,250 </div></td></tr><tr><td class=\"c x317 y18d4 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d4 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18d4 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,493,239 </div></td><td class=\"c x314 y18d4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x315 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">157,748 </div></td><td class=\"c x316 y18d4 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">647,418 </div></td><td class=\"c x311 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">213,775 </div></td><td class=\"c x312 y18d4 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,576,823 </div></td></tr><tr><td class=\"c x317 y18d5 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d5 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,521,889 </div></td><td class=\"c x314 y18d5 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d5 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d5 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d5 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,491,834 </div></td></tr><tr><td class=\"c x317 y18d6 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amount had the assets been carried at cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d7 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"fc4\"> </span></div></td><td class=\"c x313 y18d7 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,886,679 </div></td><td class=\"c x30d y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,970,886 </div></td><td class=\"c x314 y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d7 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d7 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d7 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d7 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,018,137 </div></td></tr></table>During <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>equipme<span class=\"_ _2\"></span>nt <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _7\"></span>was <span class=\"_ _7\"></span>fully <span class=\"_ _1\"></span>depreciated <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>disposed <span class=\"_ _7\"></span>of,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>giving <span class=\"_ _3c\"></span>r<span class=\"_ _2\"></span>ise <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>on d<span class=\"_ _1\"></span>isposal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _3c\"></span>to USD5,361 <span class=\"_ _3c\"></span>recognis<span class=\"_ _2\"></span>ed in profit or loss. During <span class=\"_ _2\"></span>2025, <span class=\"_ _4\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>equipment <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _2\"></span>Factors <span class=\"_ _2\"></span>were <span class=\"_ _4\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sale <span class=\"_ _2\"></span>(Note <span class=\"_ _4\"></span>17). <span class=\"_ _4\"></span>Consequen<span class=\"_ _1\"></span>tly,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>assets with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>USD375,971 <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _2\"></span>reclassified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>le\u2019. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he<span class=\"_ _1\"></span> \u2018Charge <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ear\u2019 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>includes <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>USD195,088 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span><span class=\"ff1\">t<span class=\"_ _2\"></span>hese<span class=\"_ _1\"></span> </span>assets, <span class=\"_ _8\"></span>whereas <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>depreciation <span class=\"_ _9\"></span>relating <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>property <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>equipment <span class=\"_ _8\"></span>attributable <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _8\"></span>Factors <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>financial <span class=\"_ _9\"> </span>year <span class=\"_ _9\"></span>ended <span class=\"_ _8\"></span>31 December 2025 and amounting to USD<span class=\"ls2\">202</span>,<span class=\"ls2\">859</span> <span class=\"ff3\">is presented within \u2018Profit from discontinued operations\u2019. </span> As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5<span class=\"ls6\">, <span class=\"_ _2\"></span></span><span class=\"ff3\">the Group\u2019s <span class=\"_ _2\"></span></span>right-<span class=\"ls3\">of</span>-use assets <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>net c<span class=\"_ _2\"></span>arrying<span class=\"_ _1\"></span> amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>USD1,760,028 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _2\"></span></span>USD2,895,814) <span class=\"_ _2\"></span>relates to the lease of office premises (see Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 December 2024, the<span class=\"_ _1\"></span> Group derecognised a right-<span class=\"ls3\">of</span>-use asset with a carrying amount of Nil, associated with a five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>ag<span class=\"_ _2\"></span>reement <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>office <span class=\"_ _8\"></span>space. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>term <span class=\"_ _4\"></span>expired <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>25 <span class=\"_ _4\"></span>September <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her obligations <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _7\"></span>this agreemen<span class=\"_ _1\"></span>t. In <span class=\"_ _7\"></span>addition, the<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>roup <span class=\"_ _1\"></span>derecognised <span class=\"_ _7\"></span>a right-<span class=\"ls3\">of</span>-use as<span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>a carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of US<span class=\"_ _1\"></span>D27,380 <span class=\"_ _1\"></span>relating to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>early <span class=\"_ _8\"></span>termination <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>agreement <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>motor <span class=\"_ _8\"></span>vehicle <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2024. <span class=\"_ _8\"></span>The termination r<span class=\"_ _2\"></span>esulted in <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>penalty o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>USD8,488, and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>further obligations <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>reement. Any associated costs have been fully re<span class=\"_ _1\"></span>cognised in the financial year ended 31 December 2024.<span class=\"_ _2\"></span> Bank <table class=\"s w213 h14b\" id=\"_bc9696c7-515b-4fea-bac6-6f8a03659c25\"><tr><td></td><td class=\"c x318 y18d8 w214 hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x319 y18d8 w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x31a y18d8 w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x31b y18d9 w215 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x31c y18d9 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x222 y18d9 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x22c y18da w6d h11\"><div class=\"t m2 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x231 y18da w6e h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x16f y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x234 y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y18dc w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost <span class=\"_ _48\"> </span><span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18dd w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,265,303 </div></td><td class=\"c x234 y18dd w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,337 </div></td><td class=\"c x230 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,630,740 </div></td><td class=\"c x22c y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,666,403 </div></td><td class=\"c x231 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,093,783 </div></td></tr><tr><td class=\"c x16e y18de w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18de w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td><td class=\"c x234 y18de w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x230 y18de w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,947 </div></td><td class=\"c x22c y18de w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,636 </div></td><td class=\"c x231 y18de w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">925,932 </div></td></tr><tr><td class=\"c x167 y18df w216 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e0 w217 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e1 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x234 y18e1 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18e1 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18e1 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e1 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x167 y18e2 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e3 w219 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e4 w6d h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td><td class=\"c x234 y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y18e4 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e4 w6e h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td></tr><tr><td class=\"c x16e y18e5 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,873,614 </div></td><td class=\"c x234 y18e5 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e6 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">4,<span class=\"ls0\">873,614</span><span class=\"ls0\"> </span></div></td><td class=\"c x234 y18e6 w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e7 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18e7 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x234 y18e7 w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x230 y18e7 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,434 </div></td><td class=\"c x22c y18e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,059,105 </div></td></tr><tr><td class=\"c x16e y18e8 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x230 y18e8 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x231 y18e8 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x167 y18e9 w21a hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18ea w217 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18eb w6d h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x234 y18eb w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18eb w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18eb w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18eb w6e h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td></tr><tr><td class=\"c x16e y18ec w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18ec w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,419,916 </div></td><td class=\"c x234 y18ec w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,842 </div></td><td class=\"c x230 y18ec w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,716,121 </div></td><td class=\"c x22c y18ec w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,660,047 </div></td><td class=\"c x231 y18ec w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,327,926 </div></td></tr><tr><td class=\"c x16e y18ed w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18ee w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,232,310  </div></td><td class=\"c x234 y18ee w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">364,273 </div></td><td class=\"c x230 y18ee w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">934,948 </div></td><td class=\"c x22c y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,567,468 </div></td><td class=\"c x231 y18ee w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,098,999 </div></td></tr><tr><td class=\"c x16e y18ef w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18ef w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,542,846 </div></td><td class=\"c x234 y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,957 </div></td><td class=\"c x230 y18ef w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">367,337 </div></td><td class=\"c x22c y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,252 </div></td><td class=\"c x231 y18ef w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,975,392 </div></td></tr><tr><td class=\"c x167 y18f0 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18f1 w219 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18f2 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td><td class=\"c x234 y18f2 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18f2 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f2 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18f2 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td></tr><tr><td class=\"c x16e y18f3 w64 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f3 w6d h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f4 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f4 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f4 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f4 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f5 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18f5 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,828,840 </div></td><td class=\"c x234 y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,921 </div></td><td class=\"c x230 y18f5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">374,816 </div></td><td class=\"c x22c y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,792 </div></td><td class=\"c x231 y18f5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,262,369 </div></td></tr><tr><td class=\"c x16e y18f6 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18f6 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18f6 w6d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x230 y18f6 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f6 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x231 y18f6 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x16e y18f7 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,599,191 </div></td><td class=\"c x234 y18f7 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">437,380 </div></td><td class=\"c x230 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,677,101 </div></td><td class=\"c x22c y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,607,374 </div></td><td class=\"c x231 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,321,046 </div></td></tr><tr><td class=\"c x16e y18f8 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18f9 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18f9 w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,032,993 </div></td><td class=\"c x234 y18f9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,064 </div></td><td class=\"c x230 y18f9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">695,792 </div></td><td class=\"c x22c y18f9 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,935 </div></td><td class=\"c x231 y18f9 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,994,784 </div></td></tr><tr><td class=\"c x16e y18fa w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18fa w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x234 y18fa w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">154,705 </div></td><td class=\"c x230 y18fa w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">582,402 </div></td><td class=\"c x22c y18fa w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,319 </div></td><td class=\"c x231 y18fa w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,916,689 </div></td></tr><tr><td class=\"c x16e y18fb w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x234 y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">94,462 </div></td><td class=\"c x230 y18fb w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,039,020 </div></td><td class=\"c x22c y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,673 </div></td><td class=\"c x231 y18fb w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,006,880 </div></td></tr></table>None of the Bank\u2019s assets classified in<span class=\"_ _1\"></span> \u2018Property and equipment\u2019 are measured at fair value. <span class=\"_ _2\"></span><span class=\"ff1\"> </span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>Decem<span class=\"_ _2\"></span>ber <span class=\"_ _2\"></span>2025<span class=\"ff3\">, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _2\"></span>right</span>-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD<span class=\"_ _2\"></span>8,796,769 <span class=\"_ _2\"></span>(2024: <span class=\"_ _4\"></span>USD1,0<span class=\"ls2\">70</span>,<span class=\"ls2\">894</span>) <span class=\"_ _2\"></span>relates <span class=\"_ _2\"></span>to the lease of office premises (Refer to Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 <span class=\"_ _2\"></span>December 2025, <span class=\"_ _2\"></span>the Bank agreed <span class=\"ls10\">to</span> <span class=\"_ _2\"></span>extend the contractual term of <span class=\"_ _2\"></span>an existing lease agreement <span class=\"_ _2\"></span>for its office premises by three years from the date of its orig<span class=\"_ _1\"></span>inal maturity in June <span class=\"ls2\">2025</span>. The amended agreement includes an option for the Bank to further extend <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>additional period<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>three years<span class=\"ff3\">. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>management\u2019s <span class=\"_ _2\"></span>assessment, it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reasonably <span class=\"_ _2\"></span>certain tha<span class=\"_ _2\"></span>t this </span>extension o<span class=\"_ _2\"></span>ption will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>exercised <span class=\"_ _2\"></span>and, <span class=\"_ _2\"></span>accordingly, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>revised to <span class=\"_ _4\"></span>reflect <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>(inclusive <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the extension option) of six years<span class=\"lsa\">. </span> The leas<span class=\"_ _1\"></span>e modification <span class=\"_ _1\"></span>was accounted <span class=\"_ _1\"></span>for in <span class=\"_ _1\"></span>accordance with <span class=\"_ _7\"></span>IFRS 16. No gain <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>was recognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or l<span class=\"_ _1\"></span>oss on modification, as the <span class=\"_ _7\"></span>right<span class=\"ff9\">\u2011</span><span class=\"ls3\">of</span><span class=\"ff9\">\u2011</span>use <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>rresp<span class=\"_ _1\"></span>onding <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>under <span class=\"_ _7\"></span>the ori<span class=\"_ _1\"></span>ginal l<span class=\"_ _1\"></span>ease <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>fully amortised <span class=\"_ _7\"></span>at the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extensio<span class=\"_ _2\"></span><span class=\"ls9\">n.<span class=\"_ _6b\"> </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReconciliationOfChangesInPropertyPlantAndEquipmentIncludingRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "Property and equipment<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<span class=\"_ _6b\"> </span>Group<table class=\"s w20a h11a\" id=\"_6683d83e-42e0-4733-b878-ceeaceb3028b\"><tr><td></td><td class=\"c x308 y18ae w20b hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18ae w20c hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18ae w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18ae w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y16c3 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18af w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30e y16c3 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y16c3 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y16c3 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18af w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18af w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td class=\"c x313 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30d y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x314 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x315 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x316 y18b0 w4d h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x311 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x317 y18b1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18b2 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,463,378 </div></td><td class=\"c x30d y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18b2 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,389,164 </div></td><td class=\"c x315 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,152,726 </div></td><td class=\"c x316 y18b2 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,555,696 </div></td><td class=\"c x311 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,767,502 </div></td><td class=\"c x312 y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,794,887 </div></td></tr><tr><td class=\"c x317 y18b3 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18b3 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b3 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,315  </div></td><td class=\"c x314 y18b3 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x315 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x316 y18b3 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">284,365 </div></td><td class=\"c x311 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">64,063 </div></td><td class=\"c x312 y18b3 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,439,578 </div></td></tr><tr><td class=\"c x317 y18b4 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals </div></td><td class=\"c x313 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b4 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b4 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18b4 w4d h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18b4 w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18b4 w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18b5 w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x313 y18b5 w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b5 w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b5 w46 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x315 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18b5 w4d h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x312 y18b5 w46 h12\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x317 y18b6 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x30d y18b6 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18b6 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,257,081) </div></td><td class=\"c x315 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x316 y18b6 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x311 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x312 y18b6 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,257,081) </div></td></tr><tr><td class=\"c x317 y18b7 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18b7 w47 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(326,917) </div></td><td class=\"c x30d y18b7 w46 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(974,521) </div></td><td class=\"c x314 y18b7 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,491) </div></td><td class=\"c x315 y18b7 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18b7 w4d h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,199) </div></td><td class=\"c x311 y18b7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(34,329) </div></td><td class=\"c x312 y18b7 w46 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,390,733) </div></td></tr><tr><td class=\"c x317 y18b8 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x313 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b8 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b8 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18b9 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,<span class=\"ls2\">46</span>1 </div></td><td class=\"c x30d y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b9 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18ba w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x313 y18ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ba w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">27<span class=\"ls0\">2,323</span><span class=\"ls0\"> </span></div></td><td class=\"c x314 y18ba w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ba w47 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x316 y18ba w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">856,771 </div></td><td class=\"c x311 y18ba w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">69,709 </div></td><td class=\"c x312 y18ba w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,200,088 </div></td></tr><tr><td class=\"c x317 y18bb w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span> </div></td><td class=\"c x313 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bb w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bb w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,390,670) </div></td><td class=\"c x315 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18bb w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(248,681) </div></td><td class=\"c x311 y18bb w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18bb w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,824,782) </div></td></tr><tr><td class=\"c x317 y18bc w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18bc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18bc w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18bc w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18bc w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18bc w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,<span class=\"ls2\">151</span>) </div></td></tr><tr><td class=\"c x317 y18bd w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18bd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x316 y18bd w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x312 y18bd w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x317 y18be w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18be w47 h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">672,912 </div></td><td class=\"c x30d y18be w46 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,044,907 </div></td><td class=\"c x314 y18be w46 h12\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,938) </div></td><td class=\"c x315 y18be w47 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18be w4d h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,265) </div></td><td class=\"c x311 y18be w47 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,881 </div></td><td class=\"c x312 y18be w46 h12\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,724,554 </div></td></tr><tr><td class=\"c x317 y18bf w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,994,445 </div></td><td class=\"c x314 y18bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,571,966 </div></td><td class=\"c x315 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,137,012 </div></td><td class=\"c x316 y18bf w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,423,450 </div></td><td class=\"c x311 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,686,104 </div></td><td class=\"c x312 y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,622,350 </div></td></tr></table>Group <table class=\"s w20a h14a\" id=\"_b938d375-8853-4015-90ee-6f7a14cc4b6b\"><tr><td></td><td class=\"c x308 y18c0 w20b hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18c0 w20c hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18c0 w20d hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18c0 w20e hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y18c1 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18c2 w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs </div></td><td class=\"c x30e y18c1 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y18c1 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y18c1 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18c2 w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x312 y18c2 w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x313 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x30d y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x314 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x315 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x316 y18c3 w4d h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x311 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x312 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x317 y18c4 w90 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18c5 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18c5 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c5 w46 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,398,145 </div></td><td class=\"c x315 y18c5 w47 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">917,883 </div></td><td class=\"c x316 y18c5 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,784,095 </div></td><td class=\"c x311 y18c5 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,509,514 </div></td><td class=\"c x312 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,609,637 </div></td></tr><tr><td class=\"c x317 y18c6 w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18c6 w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">896,671 </div></td><td class=\"c x315 y18c6 w47 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,693 </div></td><td class=\"c x316 y18c6 w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">405,246 </div></td><td class=\"c x311 y18c6 w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">94,684 </div></td><td class=\"c x312 y18c6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,682,270 </div></td></tr><tr><td class=\"c x317 y18c7 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c7 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c7 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18c7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18c7 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18c8 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c8 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,229,701) </div></td><td class=\"c x315 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c8 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x312 y18c8 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,229,701)<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x317 y18c9 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c9 w46 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x314 y18c9 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,723) </div></td><td class=\"c x315 y18c9 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18c9 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,897) </div></td><td class=\"c x311 y18c9 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,737) </div></td><td class=\"c x312 y18c9 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(53,633) </div></td></tr><tr><td class=\"c x317 y18ca w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff1\"> </span></div></td><td class=\"c x313 y18ca w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976<span class=\"ff1\"> </span></div></td><td class=\"c x314 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392<span class=\"ff1\"> </span></div></td><td class=\"c x315 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300<span class=\"ff1\"> </span></div></td><td class=\"c x316 y18ca w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405<span class=\"ff1\"> </span></div></td><td class=\"c x311 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115<span class=\"ff1\"> </span></div></td><td class=\"c x312 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cb w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18cb w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392 </div></td><td class=\"c x315 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300 </div></td><td class=\"c x316 y18cb w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405 </div></td><td class=\"c x311 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115 </div></td><td class=\"c x312 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cc w90 h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18cc w47 h8\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cc w46 h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,133,471 </div></td><td class=\"c x314 y18cc w46 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">788,320 </div></td><td class=\"c x315 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,242 </div></td><td class=\"c x316 y18cc w4d h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">398,983 </div></td><td class=\"c x311 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,436 </div></td><td class=\"c x312 y18cc w46 h8\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,449,452 </div></td></tr><tr><td class=\"c x317 y18cd w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span><span class=\"ff3\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x313 y18cd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cd w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,036,523) </div></td><td class=\"c x315 y18cd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18cd w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls5 ws0\">(2<span class=\"ls0\">26,857</span><span class=\"ls0\">) </span></div></td><td class=\"c x311 y18cd w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18cd w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,448,811) </div></td></tr><tr><td class=\"c x317 y18ce w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals </div></td><td class=\"c x313 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18ce w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18ce w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18ce w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,151) </div></td></tr><tr><td class=\"c x317 y18cf w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18cf w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cf w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cf w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18cf w47 h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x316 y18cf w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18cf w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x312 y18cf w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x317 y18d0 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates </div></td><td class=\"c x313 y18d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d0 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,109 </div></td><td class=\"c x314 y18d0 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,206) </div></td><td class=\"c x315 y18d0 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18d0 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,239) </div></td><td class=\"c x311 y18d0 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,026 </div></td><td class=\"c x312 y18d0 w46 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,747 </div></td></tr><tr><td class=\"c x317 y18d1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d1 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,472,556 </div></td><td class=\"c x314 y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,787,983 </div></td><td class=\"c x315 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,041,828 </div></td><td class=\"c x316 y18d1 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,338,094 </div></td><td class=\"c x311 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,490,055 </div></td><td class=\"c x312 y18d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,130,516 </div></td></tr><tr><td class=\"c x317 y18d2 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d3 w90 h12\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d3 w47 h12\"><div class=\"t m0 x19 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 5,463,378<span class=\"ff5\"> </span></div></td><td class=\"c x30d y18d3 w46 h12\"><div class=\"t m0 x73 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18d3 w46 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x315 y18d3 w47 h12\"><div class=\"t m0 x1c hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 234,843<span class=\"ff5\"> </span></div></td><td class=\"c x316 y18d3 w4d h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">771,601<span class=\"ff5\"> </span></div></td><td class=\"c x311 y18d3 w47 h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">257,988<span class=\"ff5\"> </span></div></td><td class=\"c x312 y18d3 w46 h12\"><div class=\"t m0 x1b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> 25,185,250 </div></td></tr><tr><td class=\"c x317 y18d4 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d4 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18d4 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,493,239 </div></td><td class=\"c x314 y18d4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x315 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">157,748 </div></td><td class=\"c x316 y18d4 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">647,418 </div></td><td class=\"c x311 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">213,775 </div></td><td class=\"c x312 y18d4 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,576,823 </div></td></tr><tr><td class=\"c x317 y18d5 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d5 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,521,889 </div></td><td class=\"c x314 y18d5 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d5 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d5 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d5 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,491,834 </div></td></tr><tr><td class=\"c x317 y18d6 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amount had the assets been carried at cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d7 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"fc4\"> </span></div></td><td class=\"c x313 y18d7 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,886,679 </div></td><td class=\"c x30d y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,970,886 </div></td><td class=\"c x314 y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d7 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d7 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d7 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d7 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,018,137 </div></td></tr></table>During <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>equipme<span class=\"_ _2\"></span>nt <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _7\"></span>was <span class=\"_ _7\"></span>fully <span class=\"_ _1\"></span>depreciated <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>disposed <span class=\"_ _7\"></span>of,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>giving <span class=\"_ _3c\"></span>r<span class=\"_ _2\"></span>ise <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>on d<span class=\"_ _1\"></span>isposal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _3c\"></span>to USD5,361 <span class=\"_ _3c\"></span>recognis<span class=\"_ _2\"></span>ed in profit or loss. During <span class=\"_ _2\"></span>2025, <span class=\"_ _4\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>equipment <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _2\"></span>Factors <span class=\"_ _2\"></span>were <span class=\"_ _4\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sale <span class=\"_ _2\"></span>(Note <span class=\"_ _4\"></span>17). <span class=\"_ _4\"></span>Consequen<span class=\"_ _1\"></span>tly,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>assets with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>USD375,971 <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _2\"></span>reclassified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>le\u2019. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he<span class=\"_ _1\"></span> \u2018Charge <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ear\u2019 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>includes <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>USD195,088 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span><span class=\"ff1\">t<span class=\"_ _2\"></span>hese<span class=\"_ _1\"></span> </span>assets, <span class=\"_ _8\"></span>whereas <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>depreciation <span class=\"_ _9\"></span>relating <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>property <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>equipment <span class=\"_ _8\"></span>attributable <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _8\"></span>Factors <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>financial <span class=\"_ _9\"> </span>year <span class=\"_ _9\"></span>ended <span class=\"_ _8\"></span>31 December 2025 and amounting to USD<span class=\"ls2\">202</span>,<span class=\"ls2\">859</span> <span class=\"ff3\">is presented within \u2018Profit from discontinued operations\u2019. </span> As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5<span class=\"ls6\">, <span class=\"_ _2\"></span></span><span class=\"ff3\">the Group\u2019s <span class=\"_ _2\"></span></span>right-<span class=\"ls3\">of</span>-use assets <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>net c<span class=\"_ _2\"></span>arrying<span class=\"_ _1\"></span> amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>USD1,760,028 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _2\"></span></span>USD2,895,814) <span class=\"_ _2\"></span>relates to the lease of office premises (see Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 December 2024, the<span class=\"_ _1\"></span> Group derecognised a right-<span class=\"ls3\">of</span>-use asset with a carrying amount of Nil, associated with a five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>ag<span class=\"_ _2\"></span>reement <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>office <span class=\"_ _8\"></span>space. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>term <span class=\"_ _4\"></span>expired <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>25 <span class=\"_ _4\"></span>September <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her obligations <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _7\"></span>this agreemen<span class=\"_ _1\"></span>t. In <span class=\"_ _7\"></span>addition, the<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>roup <span class=\"_ _1\"></span>derecognised <span class=\"_ _7\"></span>a right-<span class=\"ls3\">of</span>-use as<span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>a carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of US<span class=\"_ _1\"></span>D27,380 <span class=\"_ _1\"></span>relating to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>early <span class=\"_ _8\"></span>termination <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>agreement <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>motor <span class=\"_ _8\"></span>vehicle <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2024. <span class=\"_ _8\"></span>The termination r<span class=\"_ _2\"></span>esulted in <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>penalty o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>USD8,488, and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>further obligations <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>reement. Any associated costs have been fully re<span class=\"_ _1\"></span>cognised in the financial year ended 31 December 2024.<span class=\"_ _2\"></span> Bank <table class=\"s w213 h14b\" id=\"_bc9696c7-515b-4fea-bac6-6f8a03659c25\"><tr><td></td><td class=\"c x318 y18d8 w214 hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x319 y18d8 w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x31a y18d8 w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x31b y18d9 w215 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x31c y18d9 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x222 y18d9 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x22c y18da w6d h11\"><div class=\"t m2 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x231 y18da w6e h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x16f y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x234 y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y18dc w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost <span class=\"_ _48\"> </span><span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18dd w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,265,303 </div></td><td class=\"c x234 y18dd w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,337 </div></td><td class=\"c x230 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,630,740 </div></td><td class=\"c x22c y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,666,403 </div></td><td class=\"c x231 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,093,783 </div></td></tr><tr><td class=\"c x16e y18de w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18de w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td><td class=\"c x234 y18de w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x230 y18de w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,947 </div></td><td class=\"c x22c y18de w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,636 </div></td><td class=\"c x231 y18de w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">925,932 </div></td></tr><tr><td class=\"c x167 y18df w216 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e0 w217 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e1 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x234 y18e1 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18e1 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18e1 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e1 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x167 y18e2 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e3 w219 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e4 w6d h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td><td class=\"c x234 y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y18e4 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e4 w6e h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td></tr><tr><td class=\"c x16e y18e5 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,873,614 </div></td><td class=\"c x234 y18e5 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e6 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">4,<span class=\"ls0\">873,614</span><span class=\"ls0\"> </span></div></td><td class=\"c x234 y18e6 w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e7 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18e7 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x234 y18e7 w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x230 y18e7 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,434 </div></td><td class=\"c x22c y18e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,059,105 </div></td></tr><tr><td class=\"c x16e y18e8 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x230 y18e8 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x231 y18e8 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x167 y18e9 w21a hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18ea w217 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18eb w6d h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x234 y18eb w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18eb w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18eb w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18eb w6e h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td></tr><tr><td class=\"c x16e y18ec w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18ec w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,419,916 </div></td><td class=\"c x234 y18ec w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,842 </div></td><td class=\"c x230 y18ec w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,716,121 </div></td><td class=\"c x22c y18ec w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,660,047 </div></td><td class=\"c x231 y18ec w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,327,926 </div></td></tr><tr><td class=\"c x16e y18ed w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18ee w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,232,310  </div></td><td class=\"c x234 y18ee w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">364,273 </div></td><td class=\"c x230 y18ee w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">934,948 </div></td><td class=\"c x22c y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,567,468 </div></td><td class=\"c x231 y18ee w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,098,999 </div></td></tr><tr><td class=\"c x16e y18ef w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18ef w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,542,846 </div></td><td class=\"c x234 y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,957 </div></td><td class=\"c x230 y18ef w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">367,337 </div></td><td class=\"c x22c y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,252 </div></td><td class=\"c x231 y18ef w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,975,392 </div></td></tr><tr><td class=\"c x167 y18f0 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18f1 w219 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18f2 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td><td class=\"c x234 y18f2 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18f2 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f2 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18f2 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td></tr><tr><td class=\"c x16e y18f3 w64 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f3 w6d h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f4 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f4 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f4 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f4 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f5 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18f5 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,828,840 </div></td><td class=\"c x234 y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,921 </div></td><td class=\"c x230 y18f5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">374,816 </div></td><td class=\"c x22c y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,792 </div></td><td class=\"c x231 y18f5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,262,369 </div></td></tr><tr><td class=\"c x16e y18f6 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18f6 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18f6 w6d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x230 y18f6 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f6 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x231 y18f6 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x16e y18f7 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,599,191 </div></td><td class=\"c x234 y18f7 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">437,380 </div></td><td class=\"c x230 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,677,101 </div></td><td class=\"c x22c y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,607,374 </div></td><td class=\"c x231 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,321,046 </div></td></tr><tr><td class=\"c x16e y18f8 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18f9 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18f9 w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,032,993 </div></td><td class=\"c x234 y18f9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,064 </div></td><td class=\"c x230 y18f9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">695,792 </div></td><td class=\"c x22c y18f9 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,935 </div></td><td class=\"c x231 y18f9 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,994,784 </div></td></tr><tr><td class=\"c x16e y18fa w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18fa w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x234 y18fa w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">154,705 </div></td><td class=\"c x230 y18fa w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">582,402 </div></td><td class=\"c x22c y18fa w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,319 </div></td><td class=\"c x231 y18fa w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,916,689 </div></td></tr><tr><td class=\"c x16e y18fb w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x234 y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">94,462 </div></td><td class=\"c x230 y18fb w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,039,020 </div></td><td class=\"c x22c y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,673 </div></td><td class=\"c x231 y18fb w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,006,880 </div></td></tr></table>None of the Bank\u2019s assets classified in<span class=\"_ _1\"></span> \u2018Property and equipment\u2019 are measured at fair value. <span class=\"_ _2\"></span><span class=\"ff1\"> </span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>Decem<span class=\"_ _2\"></span>ber <span class=\"_ _2\"></span>2025<span class=\"ff3\">, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _2\"></span>right</span>-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD<span class=\"_ _2\"></span>8,796,769 <span class=\"_ _2\"></span>(2024: <span class=\"_ _4\"></span>USD1,0<span class=\"ls2\">70</span>,<span class=\"ls2\">894</span>) <span class=\"_ _2\"></span>relates <span class=\"_ _2\"></span>to the lease of office premises (Refer to Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 <span class=\"_ _2\"></span>December 2025, <span class=\"_ _2\"></span>the Bank agreed <span class=\"ls10\">to</span> <span class=\"_ _2\"></span>extend the contractual term of <span class=\"_ _2\"></span>an existing lease agreement <span class=\"_ _2\"></span>for its office premises by three years from the date of its orig<span class=\"_ _1\"></span>inal maturity in June <span class=\"ls2\">2025</span>. The amended agreement includes an option for the Bank to further extend <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>additional period<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>three years<span class=\"ff3\">. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>management\u2019s <span class=\"_ _2\"></span>assessment, it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reasonably <span class=\"_ _2\"></span>certain tha<span class=\"_ _2\"></span>t this </span>extension o<span class=\"_ _2\"></span>ption will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>exercised <span class=\"_ _2\"></span>and, <span class=\"_ _2\"></span>accordingly, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>revised to <span class=\"_ _4\"></span>reflect <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>(inclusive <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the extension option) of six years<span class=\"lsa\">. </span> The leas<span class=\"_ _1\"></span>e modification <span class=\"_ _1\"></span>was accounted <span class=\"_ _1\"></span>for in <span class=\"_ _1\"></span>accordance with <span class=\"_ _7\"></span>IFRS 16. No gain <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>was recognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or l<span class=\"_ _1\"></span>oss on modification, as the <span class=\"_ _7\"></span>right<span class=\"ff9\">\u2011</span><span class=\"ls3\">of</span><span class=\"ff9\">\u2011</span>use <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>rresp<span class=\"_ _1\"></span>onding <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>under <span class=\"_ _7\"></span>the ori<span class=\"_ _1\"></span>ginal l<span class=\"_ _1\"></span>ease <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>fully amortised <span class=\"_ _7\"></span>at the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extensio<span class=\"_ _2\"></span><span class=\"ls9\">n.<span class=\"_ _6b\"> </span></span>Measurement of fair value Land <span class=\"_ _9\"> </span>and  b<span class=\"_ _1\"></span>uildings <span class=\"_ _5\"> </span>are <span class=\"_ _9\"> </span>revalued <span class=\"_ _5\"> </span>by <span class=\"_ _5\"> </span>an <span class=\"_ _9\"> </span>independent<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>profe<span class=\"_ _2\"></span>ssionally <span class=\"_ _9\"> </span>qualified <span class=\"_ _5\"> </span>architect <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>accordance <span class=\"_ _5\"> </span>with <span class=\"_ _5\"> </span>Accounting <span class=\"_ _5\"> </span>Policy <span class=\"_ _9\"> </span>3.<span class=\"ls2\">12</span>.  Valuations of <span class=\"_ _2\"></span>land and <span class=\"_ _2\"></span>buildings <span class=\"_ _2\"></span>are done <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>investment <span class=\"_ _2\"></span>income approach<span class=\"ff3\">\u2019<span class=\"_ _2\"></span></span> whereby <span class=\"_ _2\"></span>the market <span class=\"_ _2\"></span>value is <span class=\"_ _2\"></span>derived by <span class=\"_ _2\"></span>capitalising at <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>yield <span class=\"_ _2\"></span>rate, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>annual <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>produced, <span class=\"_ _2\"></span>should <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>out <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ird partie<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on actual rental income as per current lease agreements. To de<span class=\"_ _2\"></span>termine the reasonableness of the actual rates being used, a co<span class=\"_ _2\"></span>mparison is then drawn <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the actual <span class=\"_ _2\"></span>rates an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>rental rates <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>other properties, <span class=\"_ _2\"></span>taking cognisance <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the location, <span class=\"_ _2\"></span>size, layo<span class=\"_ _2\"></span>ut, and <span class=\"_ _2\"></span>planning and energy performance considerations.  The <span class=\"_ _4\"></span>most <span class=\"_ _8\"></span>recent <span class=\"_ _4\"></span>valuation, <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>independent <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofessionally <span class=\"_ _4\"></span>qualified <span class=\"_ _4\"></span>architect, <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>completed <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2023. <span class=\"_ _8\"></span>As<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ls5b\">a </span>result, the property was <span class=\"_ _2\"></span>last revalued on 31 December <span class=\"_ _2\"></span>2023. At <span class=\"_ _2\"></span>31 December 2025, <span class=\"_ _2\"></span>the Group performed an assessment to <span class=\"_ _2\"></span>determine whether there <span class=\"_ _2\"></span>is any <span class=\"_ _2\"></span>evidence th<span class=\"_ _2\"></span>at the <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the land <span class=\"_ _2\"></span>and buildings <span class=\"_ _2\"></span>differs materially <span class=\"_ _2\"></span>from the <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>by re<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rence to actual <span class=\"_ _1\"></span>contracted <span class=\"_ _1\"></span>rates <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>well <span class=\"_ _1\"></span>as comparable <span class=\"_ _7\"></span>market rates. <span class=\"_ _7\"></span>No such in<span class=\"_ _1\"></span>dicators were<span class=\"_ _1\"></span> identi<span class=\"_ _1\"></span>fied, and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>this respect, <span class=\"_ _1\"></span>a refre<span class=\"_ _1\"></span>shed <span class=\"_ _1\"></span>valuation was not deemed necessary by Management. The fair <span class=\"_ _1\"></span>value measuremen<span class=\"_ _1\"></span>t of property is <span class=\"_ _1\"></span>classified as <span class=\"_ _1\"></span>Level 3. Significant <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nobservable in<span class=\"_ _1\"></span>puts used in<span class=\"_ _1\"></span> the valu<span class=\"_ _1\"></span>ation of these <span class=\"_ _1\"></span>properties comprise <span class=\"_ _7\"></span>the rental <span class=\"_ _7\"></span>income <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ercentage <span class=\"_ _7\"></span>capitalisation rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>indicates the <span class=\"_ _7\"></span>multiplier <span class=\"_ _1\"></span>relationship <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>etween <span class=\"_ _7\"></span>net re<span class=\"_ _1\"></span>ntal <span class=\"_ _1\"></span>incom<span class=\"_ _2\"></span><span class=\"ls5c\">e </span>and property value. Further details about these<span class=\"_ _1\"></span> significant inputs are summarised in the table below:<span class=\"_ _2\"></span> <table class=\"s w21b h14c\" id=\"_7eec63dc-338f-420f-be4f-c08590df9647\"><tr><td></td><td></td><td></td><td></td><td class=\"c x31d y18fc w21c hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Inter-relationship between key<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x31e y18fd w21d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Significant<span class=\"_ _6b\"> </span></div></td><td class=\"c x31f y18fd w21e hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Range of unobservable<span class=\"_ _6b\"> </span></div></td><td class=\"c x320 y18fd w21f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs and fair<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x281 y18fe wad h2c\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Valuation technique </div></td><td class=\"c x321 y18ff w220 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs<span class=\"_ _6b\"> </span></div></td><td class=\"c x322 y18ff w221 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inputs per annum<span class=\"_ _6b\"> </span></div></td><td class=\"c x323 y18ff w222 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">value measurements<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1900 w223 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y1901 w224 hc7\"><div class=\"t m0 x144 h2 y1155 ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">286<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">553<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1900 w225 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1902 w2f h91\"><div class=\"t m0 x4 h2 yf64 ff1 fs0 fc0 sc0 ls0 ws0\">Office space </div></td><td class=\"c x327 y1903 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1904 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y1905 w228 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>286 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">553</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1904 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1906 w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1902 wcf h42\"><div class=\"t m0 x59 h2 yf6b ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x32b y1907 w22b h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">6.25%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1907 w22c h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x32d y1908 w22d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024:<span class=\"_ _6b\"> </span></div></td><td class=\"c x32e y1908 w22e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">6.25%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1908 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1909 w223 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y190a w230 hb9\"><div class=\"t m0 x144 h2 y119c ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">96<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">233<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1909 w225 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y190b w2f h93\"><div class=\"t m0 x4 h2 yf6c ff1 fs0 fc0 sc0 ls0 ws0\">Parking space </div></td><td class=\"c x327 y190c w226 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y190d w227 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y190e w231 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>96 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">233</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y190d w229 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y190f w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y190b wcf h11\"><div class=\"t m0 x59 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y1910 w232 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1910 w22c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1911 w233 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 7%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1911 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1912 w223 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y1913 w230 hb9\"><div class=\"t m0 x144 h2 y119c ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">64<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">200<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1912 w225 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1914 w2f h94\"><div class=\"t m0 x4 h2 yf6c ff1 fs0 fc0 sc0 ls0 ws0\">Stores and ancillary </div></td><td class=\"c x327 y1915 w226 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1916 w227 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1917 w231 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>64 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">200</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1916 w229 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1918 w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1914 wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y17c7 w232 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y17c7 w22c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1709 w233 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 8%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1709 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr></table>The <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the property <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>luation to <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>shifts <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"lse\">is </span>illustrated in the table below: <table class=\"s w234 h14d\" id=\"_30245e17-39ce-44ea-b820-3389f0f1b437\"><tr><td></td><td class=\"c x334 y1919 wf h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Magnitude of sensitivity </div></td><td class=\"c x335 y1919 wf h8\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Impact (USD) </div></td></tr><tr><td class=\"c x16e y191a wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in rental value per square metre </div></td><td class=\"c x334 y191b wf h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 5% </div></td><td class=\"c x335 y191b wf h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,031,724 </div></td></tr><tr><td></td><td class=\"c x334 y191a wf h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ls2\">5%</span> </div></td><td class=\"c x335 y191a wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,031,724) </div></td></tr><tr><td class=\"c x16e y191c wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in capitalisation rate </div></td><td class=\"c x334 y191d wf h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- 50bps </div></td><td class=\"c x335 y191d wf h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,767,289 </div></td></tr><tr><td></td><td class=\"c x334 y191c wf h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 50bps </div></td><td class=\"c x335 y191c wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,508,254) </div></td></tr></table>Right-<span class=\"ls1a\">of</span>-use as<span class=\"_ _2\"></span>sets<span class=\"_ _6b\"> </span>Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>relate <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>office <span class=\"_ _2\"></span>premises <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>tor <span class=\"_ _2\"></span>vehicles<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span></span>P<span class=\"ff3\">roperty and <span class=\"_ _2\"></span>equipment\u2019 <span class=\"_ _2\"></span>(see <span class=\"_ _2\"></span>No<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>28<span class=\"ls5\">).</span><table class=\"s w23d h152\" id=\"_65c5c1bf-0dd8-4460-9252-30516dad84cd\"><tr><td></td><td class=\"c x282 y1950 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group<span class=\"ff15\"> </span></div></td><td></td><td class=\"c x283 y1950 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank<span class=\"ff15\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x282 y1951 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1951 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1952 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x283 y1952 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1953 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January </div></td><td class=\"c x282 y1953 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x284 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x283 y1953 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x285 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,032,993 </div></td></tr><tr><td class=\"c x16e y1954 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation charge for the year </div></td><td class=\"c x282 y1954 wa8 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (788,320) </div></td><td class=\"c x284 y1954 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (896,671) </div></td><td class=\"c x283 y1954 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,828,840) </div></td><td class=\"c x285 y1954 wc h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,542,846) </div></td></tr><tr><td class=\"c x16e y1955 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x282 y1955 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1955 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x283 y1955 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x285 y1955 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td></tr><tr><td class=\"c x16e y1956 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Reclassification to \u2018<span class=\"ff1\">Assets classified as held for </span>sale\u2019<span class=\"ff1\"> </span></div></td><td class=\"c x282 y1956 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(354,147) </div></td><td class=\"c x284 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1956 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1957 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase the scope of the lease </div></td><td class=\"c x282 y1957 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1957 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x285 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1958 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x282 y1958 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x283 y1958 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x16e y1959 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x282 y1959 wa8 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td><td class=\"c x283 y1959 wa9 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td></tr><tr><td class=\"c x16e y195a wa6 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates <span class=\"ff5\"> </span></div></td><td class=\"c x282 y195a wa8 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,732) </div></td><td class=\"c x284 y195a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,768) </div></td><td class=\"c x283 y195a wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y195a wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y195b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December </div></td><td class=\"c x282 y195b wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x284 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x283 y195b wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x285 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td></tr></table>The <span class=\"_ _4\"></span>Bank\u2019s <span class=\"_ _4\"></span>right<span class=\"ff1\">-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>office <span class=\"_ _4\"></span>premises <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>subsidiary <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>USD8,493,720 <span class=\"_ _4\"></span>(2024<span class=\"ls4\">:<span class=\"_ _6b\"> </span></span></span>USD553,926)<span class=\"lsa\">. </span>The Group and Bank do not s<span class=\"ls9\">ub</span>-lease any of their right-<span class=\"ls3\">of</span>-use assets.<span class=\"_ _6b\"> </span>Intangible assets<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<table class=\"s w242 h154\" id=\"_b266d4d6-012e-4e5f-8560-26df0a8f2a5a\"><tr><td></td><td class=\"c x283 y1974 wa9 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td class=\"c x285 y1974 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x283 y1975 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1975 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td></td><td class=\"c x283 y1976 wa9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td><td class=\"c x285 y1976 wc h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td></tr><tr><td class=\"c x16e y1977 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1978 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x283 y1978 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,745,386 </div></td><td class=\"c x285 y1978 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,676,035 </div></td></tr><tr><td class=\"c x16e y1979 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1979 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td><td class=\"c x285 y1979 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td></tr><tr><td class=\"c x16e y197a wb8 h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197a wa9 h12\"><div class=\"t m0 x1c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y197a wc h12\"><div class=\"t m0 x9f h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197b wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197b wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x283 y197c wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197d wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197d wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td><td class=\"c x285 y197d wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td></tr><tr><td class=\"c x16e y197e wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y197e wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y197e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197f wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y197f wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">12</span>8,<span class=\"ls2\">45</span>0) </div></td><td class=\"c x285 y197f wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">128</span>,<span class=\"ls2\">45</span>0) </div></td></tr><tr><td class=\"c x16e y1980 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1980 wa9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y1980 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1981 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1981 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,751,443 </div></td><td class=\"c x285 y1981 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,707,423 </div></td></tr><tr><td class=\"c x16e y1982 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Accumulated amortisation and impairment l<span class=\"_ _1\"></span>osses<span class=\"_ _2\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1983 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 <span class=\"_ _1d\"> </span><span class=\"ff17\"> </span></div></td><td class=\"c x283 y1983 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,121,399 </div></td><td class=\"c x285 y1983 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,051,299 </div></td></tr><tr><td class=\"c x16e y1984 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1984 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">866,568 </div></td><td class=\"c x285 y1984 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">867,317 </div></td></tr><tr><td class=\"c x16e y1985 wb8 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1985 wa9 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y1985 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1986 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1986 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1986 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1987 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 <span class=\"_ _1d\"> </span> </div></td><td class=\"c x283 y1987 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1987 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1988 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1988 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td><td class=\"c x285 y1988 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td></tr><tr><td class=\"c x16e y1989 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y1989 wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y1989 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198a wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y198a wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td><td class=\"c x285 y198a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td></tr><tr><td class=\"c x16e y198b wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198b wa9 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y198b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198c wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,725,250 </div></td><td class=\"c x285 y198c wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,681,230 </div></td></tr><tr><td class=\"c x16e y198d wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts </div></td><td></td><td></td></tr><tr><td class=\"c x16e y198e wb8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x283 y198e wa9 h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,623,987<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x285 y198e wc h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,624,736<span class=\"ff5 fc4\"> </span></div></td></tr><tr><td class=\"c x16e y198f wb8 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x283 y198f wa9 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td><td class=\"c x285 y198f wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td></tr><tr><td class=\"c x16e y1990 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1990 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td><td class=\"c x285 y1990 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td></tr></table>During <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>yea<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>wrote <span class=\"_ _2\"></span>off <span class=\"_ _4\"></span>partially <span class=\"_ _2\"></span>amorti<span class=\"_ _2\"></span>sed <span class=\"_ _2\"></span>'Software' <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>use. <span class=\"_ _4\"></span><span class=\"ls14\">No<span class=\"_ _6b\"> </span></span>write-offs were effected for 'Software' during<span class=\"_ _1\"></span> the financial year ended 31 December 2024.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "Property and equipment<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<span class=\"_ _6b\"> </span>Group<table class=\"s w20a h11a\" id=\"_6683d83e-42e0-4733-b878-ceeaceb3028b\"><tr><td></td><td class=\"c x308 y18ae w20b hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18ae w20c hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18ae w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18ae w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y16c3 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18af w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30e y16c3 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y16c3 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y16c3 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18af w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18af w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td></td><td class=\"c x313 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x30d y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x314 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x315 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x316 y18b0 w4d h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x311 y18b0 w47 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td><td class=\"c x312 y18b0 w46 h6\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD</div><div class=\"t m3 x7b h8a y1f ff15 fs0 fc1 sc0 ls0 ws0\"> </div></td></tr><tr><td class=\"c x317 y18b1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18b2 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,463,378 </div></td><td class=\"c x30d y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18b2 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,389,164 </div></td><td class=\"c x315 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,152,726 </div></td><td class=\"c x316 y18b2 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,555,696 </div></td><td class=\"c x311 y18b2 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,767,502 </div></td><td class=\"c x312 y18b2 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,794,887 </div></td></tr><tr><td class=\"c x317 y18b3 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18b3 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b3 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,315  </div></td><td class=\"c x314 y18b3 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x315 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x316 y18b3 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">284,365 </div></td><td class=\"c x311 y18b3 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">64,063 </div></td><td class=\"c x312 y18b3 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,439,578 </div></td></tr><tr><td class=\"c x317 y18b4 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals </div></td><td class=\"c x313 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b4 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b4 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18b4 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18b4 w4d h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18b4 w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18b4 w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18b5 w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x313 y18b5 w47 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18b5 w46 h12\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18b5 w46 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x315 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18b5 w4d h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18b5 w47 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x312 y18b5 w46 h12\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x317 y18b6 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x30d y18b6 w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18b6 w46 h7\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,257,081) </div></td><td class=\"c x315 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x316 y18b6 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x311 y18b6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - </div></td><td class=\"c x312 y18b6 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,257,081) </div></td></tr><tr><td class=\"c x317 y18b7 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18b7 w47 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(326,917) </div></td><td class=\"c x30d y18b7 w46 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(974,521) </div></td><td class=\"c x314 y18b7 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,491) </div></td><td class=\"c x315 y18b7 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18b7 w4d h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,199) </div></td><td class=\"c x311 y18b7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(34,329) </div></td><td class=\"c x312 y18b7 w46 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,390,733) </div></td></tr><tr><td class=\"c x317 y18b8 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x313 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b8 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b8 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b8 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b8 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18b9 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,136,<span class=\"ls2\">46</span>1 </div></td><td class=\"c x30d y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,677,215 </div></td><td class=\"c x314 y18b9 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,976,574 </div></td><td class=\"c x315 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,171,048 </div></td><td class=\"c x316 y18b9 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,820,823 </div></td><td class=\"c x311 y18b9 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,783,890 </div></td><td class=\"c x312 y18b9 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">32,566,011 </div></td></tr><tr><td class=\"c x317 y18ba w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x313 y18ba w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ba w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">27<span class=\"ls0\">2,323</span><span class=\"ls0\"> </span></div></td><td class=\"c x314 y18ba w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ba w47 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x316 y18ba w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">856,771 </div></td><td class=\"c x311 y18ba w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">69,709 </div></td><td class=\"c x312 y18ba w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,200,088 </div></td></tr><tr><td class=\"c x317 y18bb w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span> </div></td><td class=\"c x313 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bb w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bb w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,390,670) </div></td><td class=\"c x315 y18bb w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18bb w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(248,681) </div></td><td class=\"c x311 y18bb w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18bb w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,824,782) </div></td></tr><tr><td class=\"c x317 y18bc w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18bc w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18bc w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bc w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18bc w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18bc w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18bc w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,<span class=\"ls2\">151</span>) </div></td></tr><tr><td class=\"c x317 y18bd w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18bd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18bd w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x316 y18bd w4d h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x311 y18bd w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x312 y18bd w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x317 y18be w90 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x313 y18be w47 h12\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">672,912 </div></td><td class=\"c x30d y18be w46 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,044,907 </div></td><td class=\"c x314 y18be w46 h12\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,938) </div></td><td class=\"c x315 y18be w47 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18be w4d h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,265) </div></td><td class=\"c x311 y18be w47 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31,881 </div></td><td class=\"c x312 y18be w46 h12\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,724,554 </div></td></tr><tr><td class=\"c x317 y18bf w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,994,445 </div></td><td class=\"c x314 y18bf w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,571,966 </div></td><td class=\"c x315 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,137,012 </div></td><td class=\"c x316 y18bf w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,423,450 </div></td><td class=\"c x311 y18bf w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,686,104 </div></td><td class=\"c x312 y18bf w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">34,622,350 </div></td></tr></table>Group <table class=\"s w20a h14a\" id=\"_b938d375-8853-4015-90ee-6f7a14cc4b6b\"><tr><td></td><td class=\"c x308 y18c0 w20b hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Freehol<span class=\"_ _2\"></span>d<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x309 y18c0 w20c hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x30a y18c0 w20d hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x30b y18c0 w20e hc2\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x30c y18c1 w20f hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">land<span class=\"_ _6b\"> </span></div></td><td class=\"c x30d y18c2 w46 h11\"><div class=\"t m2 x8 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Buildin<span class=\"_ _2\"></span>gs </div></td><td class=\"c x30e y18c1 w210 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x30f y18c1 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x310 y18c1 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x311 y18c2 w47 h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x312 y18c2 w46 h11\"><div class=\"t m2 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x313 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x30d y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x314 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x315 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x316 y18c3 w4d h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x311 y18c3 w47 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x312 y18c3 w46 h7\"><div class=\"t m2 xf h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x317 y18c4 w90 h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18c5 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x313 y18c5 w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c5 w46 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,398,145 </div></td><td class=\"c x315 y18c5 w47 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">917,883 </div></td><td class=\"c x316 y18c5 w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,784,095 </div></td><td class=\"c x311 y18c5 w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,509,514 </div></td><td class=\"c x312 y18c5 w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,609,637 </div></td></tr><tr><td class=\"c x317 y18c6 w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c6 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c6 w46 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18c6 w46 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">896,671 </div></td><td class=\"c x315 y18c6 w47 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">101,693 </div></td><td class=\"c x316 y18c6 w4d h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">405,246 </div></td><td class=\"c x311 y18c6 w47 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">94,684 </div></td><td class=\"c x312 y18c6 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,682,270 </div></td></tr><tr><td class=\"c x317 y18c7 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c7 w46 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c7 w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18c7 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c7 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,039)    </div></td><td class=\"c x311 y18c7 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,346) </div></td><td class=\"c x312 y18c7 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(19,385) </div></td></tr><tr><td class=\"c x317 y18c8 w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x313 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c8 w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18c8 w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,229,701) </div></td><td class=\"c x315 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x316 y18c8 w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18c8 w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x312 y18c8 w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,229,701)<span class=\"ff1\"> </span></div></td></tr><tr><td class=\"c x317 y18c9 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18c9 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18c9 w46 h6\"><div class=\"t m0 x7c hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5\"> </span></div></td><td class=\"c x314 y18c9 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,723) </div></td><td class=\"c x315 y18c9 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(6,276) </div></td><td class=\"c x316 y18c9 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,897) </div></td><td class=\"c x311 y18c9 w47 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(20,737) </div></td><td class=\"c x312 y18c9 w46 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(53,633) </div></td></tr><tr><td class=\"c x317 y18ca w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff1\"> </span></div></td><td class=\"c x313 y18ca w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976<span class=\"ff1\"> </span></div></td><td class=\"c x314 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392<span class=\"ff1\"> </span></div></td><td class=\"c x315 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300<span class=\"ff1\"> </span></div></td><td class=\"c x316 y18ca w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405<span class=\"ff1\"> </span></div></td><td class=\"c x311 y18ca w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115<span class=\"ff1\"> </span></div></td><td class=\"c x312 y18ca w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cb w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x313 y18cb w47 h6\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,183,976 </div></td><td class=\"c x314 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,048,392 </div></td><td class=\"c x315 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,013,300 </div></td><td class=\"c x316 y18cb w4d h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,173,405 </div></td><td class=\"c x311 y18cb w47 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,570,115 </div></td><td class=\"c x312 y18cb w46 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,989,188 </div></td></tr><tr><td class=\"c x317 y18cc w90 h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18cc w47 h8\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cc w46 h8\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,133,471 </div></td><td class=\"c x314 y18cc w46 h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">788,320 </div></td><td class=\"c x315 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,242 </div></td><td class=\"c x316 y18cc w4d h8\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">398,983 </div></td><td class=\"c x311 y18cc w47 h8\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,436 </div></td><td class=\"c x312 y18cc w46 h8\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,449,452 </div></td></tr><tr><td class=\"c x317 y18cd w90 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Reclassification to <span class=\"ff3\">\u2018</span>Assets classified as held for sale<span class=\"ff3\">\u2019</span><span class=\"ff3\"><span class=\"ff5\"> </span></span></div></td><td class=\"c x313 y18cd w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cd w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cd w46 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,036,523) </div></td><td class=\"c x315 y18cd w47 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18cd w4d h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls5 ws0\">(2<span class=\"ls0\">26,857</span><span class=\"ls0\">) </span></div></td><td class=\"c x311 y18cd w47 h7\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(185,431) </div></td><td class=\"c x312 y18cd w46 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,448,811) </div></td></tr><tr><td class=\"c x317 y18ce w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Release on disposals </div></td><td class=\"c x313 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x30d y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x314 y18ce w46 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18ce w47 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x316 y18ce w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,198) </div></td><td class=\"c x311 y18ce w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,953) </div></td><td class=\"c x312 y18ce w46 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(6,151) </div></td></tr><tr><td class=\"c x317 y18cf w90 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x313 y18cf w47 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18cf w46 h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x314 y18cf w46 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x315 y18cf w47 h7\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x316 y18cf w4d h7\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x311 y18cf w47 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x312 y18cf w46 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x317 y18d0 w90 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates </div></td><td class=\"c x313 y18d0 w47 h6\"><div class=\"t m0 xa h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d0 w46 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,109 </div></td><td class=\"c x314 y18d0 w46 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,206) </div></td><td class=\"c x315 y18d0 w47 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(9,943) </div></td><td class=\"c x316 y18d0 w4d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,239) </div></td><td class=\"c x311 y18d0 w47 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,026 </div></td><td class=\"c x312 y18d0 w46 h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">157,747 </div></td></tr><tr><td class=\"c x317 y18d1 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d1 w47 h7\"><div class=\"t m0 xa hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x30d y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,472,556 </div></td><td class=\"c x314 y18d1 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,787,983 </div></td><td class=\"c x315 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,041,828 </div></td><td class=\"c x316 y18d1 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,338,094 </div></td><td class=\"c x311 y18d1 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,490,055 </div></td><td class=\"c x312 y18d1 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,130,516 </div></td></tr><tr><td class=\"c x317 y18d2 w90 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d3 w90 h12\"><div class=\"t m0 x4 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d3 w47 h12\"><div class=\"t m0 x19 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 5,463,378<span class=\"ff5\"> </span></div></td><td class=\"c x30d y18d3 w46 h12\"><div class=\"t m0 x73 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">16,466,421 </div></td><td class=\"c x314 y18d3 w46 h12\"><div class=\"t m0 x4c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x315 y18d3 w47 h12\"><div class=\"t m0 x1c hc y497 ff1 fs0 fc0 sc0 ls0 ws0\"> 234,843<span class=\"ff5\"> </span></div></td><td class=\"c x316 y18d3 w4d h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">771,601<span class=\"ff5\"> </span></div></td><td class=\"c x311 y18d3 w47 h12\"><div class=\"t m0 x43 hc y497 ff1 fs0 fc0 sc0 ls0 ws0\">257,988<span class=\"ff5\"> </span></div></td><td class=\"c x312 y18d3 w46 h12\"><div class=\"t m0 x1b hc y497 ff5 fs0 fc0 sc0 ls0 ws0\"> 25,185,250 </div></td></tr><tr><td class=\"c x317 y18d4 w90 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x313 y18d4 w47 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,136,461 </div></td><td class=\"c x30d y18d4 w46 h6\"><div class=\"t m0 x73 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,493,239 </div></td><td class=\"c x314 y18d4 w46 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x315 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">157,748 </div></td><td class=\"c x316 y18d4 w4d h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">647,418 </div></td><td class=\"c x311 y18d4 w47 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">213,775 </div></td><td class=\"c x312 y18d4 w46 h6\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">23,576,823 </div></td></tr><tr><td class=\"c x317 y18d5 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x313 y18d5 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,809,373 </div></td><td class=\"c x30d y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,521,889 </div></td><td class=\"c x314 y18d5 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d5 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d5 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d5 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d5 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">24,491,834 </div></td></tr><tr><td class=\"c x317 y18d6 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amount had the assets been carried at cost<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x317 y18d7 w90 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"fc4\"> </span></div></td><td class=\"c x313 y18d7 w47 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,886,679 </div></td><td class=\"c x30d y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,970,886 </div></td><td class=\"c x314 y18d7 w46 h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x315 y18d7 w47 h7\"><div class=\"t m0 x46 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">95,184 </div></td><td class=\"c x316 y18d7 w4d h7\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,085,356 </div></td><td class=\"c x311 y18d7 w47 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">196,049 </div></td><td class=\"c x312 y18d7 w46 h7\"><div class=\"t m0 x73 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,018,137 </div></td></tr></table>During <span class=\"_ _7\"></span>2024, <span class=\"_ _7\"></span>equipme<span class=\"_ _2\"></span>nt <span class=\"_ _3c\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _7\"></span>was <span class=\"_ _7\"></span>fully <span class=\"_ _1\"></span>depreciated <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>disposed <span class=\"_ _7\"></span>of,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>giving <span class=\"_ _3c\"></span>r<span class=\"_ _2\"></span>ise <span class=\"_ _7\"></span>to <span class=\"_ _7\"></span>a <span class=\"_ _1\"></span>gain <span class=\"_ _7\"></span>on d<span class=\"_ _1\"></span>isposal <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _3c\"></span>to USD5,361 <span class=\"_ _3c\"></span>recognis<span class=\"_ _2\"></span>ed in profit or loss. During <span class=\"_ _2\"></span>2025, <span class=\"_ _4\"></span>property <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>equipment <span class=\"_ _2\"></span>attributable <span class=\"_ _4\"></span>to <span class=\"_ _2\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _2\"></span>Factors <span class=\"_ _2\"></span>were <span class=\"_ _4\"></span>reclassified <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>held <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>sale <span class=\"_ _2\"></span>(Note <span class=\"_ _4\"></span>17). <span class=\"_ _4\"></span>Consequen<span class=\"_ _1\"></span>tly,<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>assets with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>USD375,971 <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _4\"></span>2024 <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>been <span class=\"_ _2\"></span>reclassified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>\u2018Assets <span class=\"_ _4\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>held <span class=\"_ _2\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>sa<span class=\"_ _2\"></span>le\u2019. <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he<span class=\"_ _1\"></span> \u2018Charge <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>y<span class=\"_ _2\"></span>ear\u2019 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _2\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span>includes <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>amount <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>USD195,088 <span class=\"_ _2\"></span>relating <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span><span class=\"ff1\">t<span class=\"_ _2\"></span>hese<span class=\"_ _1\"></span> </span>assets, <span class=\"_ _8\"></span>whereas <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>depreciation <span class=\"_ _9\"></span>relating <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>property <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>equipment <span class=\"_ _8\"></span>attributable <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>E<span class=\"_ _2\"></span>gypt <span class=\"_ _8\"></span>Factors <span class=\"_ _9\"></span>for <span class=\"_ _8\"></span>the <span class=\"_ _9\"></span>financial <span class=\"_ _9\"> </span>year <span class=\"_ _9\"></span>ended <span class=\"_ _8\"></span>31 December 2025 and amounting to USD<span class=\"ls2\">202</span>,<span class=\"ls2\">859</span> <span class=\"ff3\">is presented within \u2018Profit from discontinued operations\u2019. </span> As at <span class=\"_ _2\"></span>31 December <span class=\"_ _2\"></span><span class=\"ls2\">202</span>5<span class=\"ls6\">, <span class=\"_ _2\"></span></span><span class=\"ff3\">the Group\u2019s <span class=\"_ _2\"></span></span>right-<span class=\"ls3\">of</span>-use assets <span class=\"_ _2\"></span>with a <span class=\"_ _2\"></span>net c<span class=\"_ _2\"></span>arrying<span class=\"_ _1\"></span> amo<span class=\"_ _2\"></span>unt of <span class=\"_ _2\"></span>USD1,760,028 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _2\"></span></span>USD2,895,814) <span class=\"_ _2\"></span>relates to the lease of office premises (see Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 December 2024, the<span class=\"_ _1\"></span> Group derecognised a right-<span class=\"ls3\">of</span>-use asset with a carrying amount of Nil, associated with a five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>ag<span class=\"_ _2\"></span>reement <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>use <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>office <span class=\"_ _8\"></span>space. <span class=\"_ _4\"></span>The <span class=\"_ _8\"></span>lease <span class=\"_ _8\"></span>term <span class=\"_ _4\"></span>expired <span class=\"_ _8\"></span>on <span class=\"_ _8\"></span>25 <span class=\"_ _4\"></span>September <span class=\"_ _8\"></span>2024 <span class=\"_ _8\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>has <span class=\"_ _8\"></span>no <span class=\"_ _8\"></span>fur<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>her obligations <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _7\"></span>this agreemen<span class=\"_ _1\"></span>t. In <span class=\"_ _7\"></span>addition, the<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>roup <span class=\"_ _1\"></span>derecognised <span class=\"_ _7\"></span>a right-<span class=\"ls3\">of</span>-use as<span class=\"_ _1\"></span>set <span class=\"_ _1\"></span>with <span class=\"_ _7\"></span>a carrying <span class=\"_ _1\"></span>amount <span class=\"_ _1\"></span>of US<span class=\"_ _1\"></span>D27,380 <span class=\"_ _1\"></span>relating to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>early <span class=\"_ _8\"></span>termination <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>five-year <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>agreement <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>motor <span class=\"_ _8\"></span>vehicle <span class=\"_ _4\"></span>during <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>financial <span class=\"_ _4\"></span>year <span class=\"_ _8\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2024. <span class=\"_ _8\"></span>The termination r<span class=\"_ _2\"></span>esulted in <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>obligation <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>penalty o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>USD8,488, and <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>no <span class=\"_ _2\"></span>further obligations <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>this <span class=\"_ _2\"></span>ag<span class=\"_ _2\"></span>reement. Any associated costs have been fully re<span class=\"_ _1\"></span>cognised in the financial year ended 31 December 2024.<span class=\"_ _2\"></span> Bank <table class=\"s w213 h14b\" id=\"_bc9696c7-515b-4fea-bac6-6f8a03659c25\"><tr><td></td><td class=\"c x318 y18d8 w214 hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Right<span class=\"_ _2\"></span>-<span class=\"ls5a\">of<span class=\"_ _7\"></span><span class=\"ls0\">-<span class=\"_ _2\"></span>use<span class=\"_ _6b\"> </span></span></span></div></td><td class=\"c x319 y18d8 w20d hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Impro<span class=\"_ _2\"></span>vement<span class=\"_ _6b\"> </span></div></td><td class=\"c x31a y18d8 w20e hbf\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Comp<span class=\"_ _2\"></span>uter<span class=\"_ _6b\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"c x31b y18d9 w215 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">assets<span class=\"_ _6b\"> </span></div></td><td class=\"c x31c y18d9 w211 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">to pr<span class=\"_ _2\"></span>emises<span class=\"_ _6b\"> </span></div></td><td class=\"c x222 y18d9 w212 hb1\"><div class=\"t m2 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">equip<span class=\"_ _2\"></span>ment<span class=\"_ _6b\"> </span></div></td><td class=\"c x22c y18da w6d h11\"><div class=\"t m2 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Othe<span class=\"_ _2\"></span>rs </div></td><td class=\"c x231 y18da w6e h11\"><div class=\"t m2 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Total<span class=\"_ _2\"></span> </div></td></tr><tr><td></td><td class=\"c x16f y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x234 y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x230 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x22c y18db w6d h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y18db w6e h6\"><div class=\"t m2 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y18dc w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost <span class=\"_ _48\"> </span><span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18dd w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,265,303 </div></td><td class=\"c x234 y18dd w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,337 </div></td><td class=\"c x230 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,630,740 </div></td><td class=\"c x22c y18dd w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,666,403 </div></td><td class=\"c x231 y18dd w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,093,783 </div></td></tr><tr><td class=\"c x16e y18de w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18de w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td><td class=\"c x234 y18de w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">24,598 </div></td><td class=\"c x230 y18de w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">253,947 </div></td><td class=\"c x22c y18de w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,636 </div></td><td class=\"c x231 y18de w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">925,932 </div></td></tr><tr><td class=\"c x167 y18df w216 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e0 w217 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e1 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x234 y18e1 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18e1 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18e1 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e1 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x167 y18e2 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18e3 w219 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18e4 w6d h11\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td><td class=\"c x234 y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x230 y18e4 w6e h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e4 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e4 w6e h11\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(32,185) </div></td></tr><tr><td class=\"c x16e y18e5 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,873,614 </div></td><td class=\"c x234 y18e5 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e5 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e6 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">4,<span class=\"ls0\">873,614</span><span class=\"ls0\"> </span></div></td><td class=\"c x234 y18e6 w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">555,935 </div></td><td class=\"c x230 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,884,687 </div></td><td class=\"c x22c y18e6 w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,672,039 </div></td><td class=\"c x231 y18e6 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,986,275 </div></td></tr><tr><td class=\"c x16e y18e7 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions <span class=\"ff5\"> </span></div></td><td class=\"c x16f y18e7 w6d h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x234 y18e7 w6d h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,285 </div></td><td class=\"c x230 y18e7 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">831,434 </div></td><td class=\"c x22c y18e7 w6d h7\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18e7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,059,105 </div></td></tr><tr><td class=\"c x16e y18e8 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18e8 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(25,378) </div></td><td class=\"c x230 y18e8 w6e h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x22c y18e8 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,992) </div></td><td class=\"c x231 y18e8 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(37,370) </div></td></tr><tr><td class=\"c x167 y18e9 w21a hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18ea w217 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the scope of the lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18eb w6d h11\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x234 y18eb w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18eb w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18eb w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18eb w6e h11\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td></tr><tr><td class=\"c x16e y18ec w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18ec w6d h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">14,419,916 </div></td><td class=\"c x234 y18ec w6d h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">531,842 </div></td><td class=\"c x230 y18ec w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,716,121 </div></td><td class=\"c x22c y18ec w6d h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,660,047 </div></td><td class=\"c x231 y18ec w6e h6\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">19,327,926 </div></td></tr><tr><td class=\"c x16e y18ed w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Depreciation<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18ee w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,232,310  </div></td><td class=\"c x234 y18ee w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">364,273 </div></td><td class=\"c x230 y18ee w6e h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">934,948 </div></td><td class=\"c x22c y18ee w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,567,468 </div></td><td class=\"c x231 y18ee w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,098,999 </div></td></tr><tr><td class=\"c x16e y18ef w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18ef w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,542,846 </div></td><td class=\"c x234 y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,957 </div></td><td class=\"c x230 y18ef w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">367,337 </div></td><td class=\"c x22c y18ef w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">28,252 </div></td><td class=\"c x231 y18ef w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,975,392 </div></td></tr><tr><td class=\"c x167 y18f0 w218 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y18f1 w219 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">upon termination of lease<span class=\"_ _6b\"> </span></div></td><td class=\"c x16f y18f2 w6d h11\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td><td class=\"c x234 y18f2 w6d h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x230 y18f2 w6e h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f2 w6d h11\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x231 y18f2 w6e h11\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(4,805) </div></td></tr><tr><td class=\"c x16e y18f3 w64 h8\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x16f y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f3 w6d h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f3 w6d h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f3 w6e h8\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f4 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x16f y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,770,351 </div></td><td class=\"c x234 y18f4 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">401,230 </div></td><td class=\"c x230 y18f4 w6e h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,302,285 </div></td><td class=\"c x22c y18f4 w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,595,720 </div></td><td class=\"c x231 y18f4 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,069,586 </div></td></tr><tr><td class=\"c x16e y18f5 w64 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18f5 w6d h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,828,840 </div></td><td class=\"c x234 y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,921 </div></td><td class=\"c x230 y18f5 w6e h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">374,816 </div></td><td class=\"c x22c y18f5 w6d h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">21,792 </div></td><td class=\"c x231 y18f5 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,262,369 </div></td></tr><tr><td class=\"c x16e y18f6 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x16f y18f6 w6d h6\"><div class=\"t m0 x8a h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x234 y18f6 w6d h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(771) </div></td><td class=\"c x230 y18f6 w6e h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x22c y18f6 w6d h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,138) </div></td><td class=\"c x231 y18f6 w6e h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(10,909) </div></td></tr><tr><td class=\"c x16e y18f7 w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,599,191 </div></td><td class=\"c x234 y18f7 w6d h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">437,380 </div></td><td class=\"c x230 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,677,101 </div></td><td class=\"c x22c y18f7 w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,607,374 </div></td><td class=\"c x231 y18f7 w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,321,046 </div></td></tr><tr><td class=\"c x16e y18f8 w64 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y18f9 w64 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x16f y18f9 w6d h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,032,993 </div></td><td class=\"c x234 y18f9 w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">167,064 </div></td><td class=\"c x230 y18f9 w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">695,792 </div></td><td class=\"c x22c y18f9 w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,935 </div></td><td class=\"c x231 y18f9 w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,994,784 </div></td></tr><tr><td class=\"c x16e y18fa w64 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff5\"> </span></div></td><td class=\"c x16f y18fa w6d h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x234 y18fa w6d h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">154,705 </div></td><td class=\"c x230 y18fa w6e h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">582,402 </div></td><td class=\"c x22c y18fa w6d h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">76,319 </div></td><td class=\"c x231 y18fa w6e h6\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,916,689 </div></td></tr><tr><td class=\"c x16e y18fb w64 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025 </div></td><td class=\"c x16f y18fb w6d h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x234 y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">94,462 </div></td><td class=\"c x230 y18fb w6e h7\"><div class=\"t m0 xb1 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,039,020 </div></td><td class=\"c x22c y18fb w6d h7\"><div class=\"t m0 xb0 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">52,673 </div></td><td class=\"c x231 y18fb w6e h7\"><div class=\"t m0 x25 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,006,880 </div></td></tr></table>None of the Bank\u2019s assets classified in<span class=\"_ _1\"></span> \u2018Property and equipment\u2019 are measured at fair value. <span class=\"_ _2\"></span><span class=\"ff1\"> </span>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>Decem<span class=\"_ _2\"></span>ber <span class=\"_ _2\"></span>2025<span class=\"ff3\">, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Ba<span class=\"_ _2\"></span>nk\u2019s <span class=\"_ _2\"></span>right</span>-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>net <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD<span class=\"_ _2\"></span>8,796,769 <span class=\"_ _2\"></span>(2024: <span class=\"_ _4\"></span>USD1,0<span class=\"ls2\">70</span>,<span class=\"ls2\">894</span>) <span class=\"_ _2\"></span>relates <span class=\"_ _2\"></span>to the lease of office premises (Refer to Note <span class=\"ls2\">30<span class=\"ls5\">).</span></span>  During the year ended 31 <span class=\"_ _2\"></span>December 2025, <span class=\"_ _2\"></span>the Bank agreed <span class=\"ls10\">to</span> <span class=\"_ _2\"></span>extend the contractual term of <span class=\"_ _2\"></span>an existing lease agreement <span class=\"_ _2\"></span>for its office premises by three years from the date of its orig<span class=\"_ _1\"></span>inal maturity in June <span class=\"ls2\">2025</span>. The amended agreement includes an option for the Bank to further extend <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>additional period<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>three years<span class=\"ff3\">. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>management\u2019s <span class=\"_ _2\"></span>assessment, it <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>reasonably <span class=\"_ _2\"></span>certain tha<span class=\"_ _2\"></span>t this </span>extension o<span class=\"_ _2\"></span>ption will <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>exercised <span class=\"_ _2\"></span>and, <span class=\"_ _2\"></span>accordingly, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>revised to <span class=\"_ _4\"></span>reflect <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>contractual <span class=\"_ _2\"></span>period <span class=\"_ _2\"></span>(inclusive <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the extension option) of six years<span class=\"lsa\">. </span> The leas<span class=\"_ _1\"></span>e modification <span class=\"_ _1\"></span>was accounted <span class=\"_ _1\"></span>for in <span class=\"_ _1\"></span>accordance with <span class=\"_ _7\"></span>IFRS 16. No gain <span class=\"_ _1\"></span>or loss <span class=\"_ _1\"></span>was recognised <span class=\"_ _1\"></span>in p<span class=\"_ _1\"></span>rofit or l<span class=\"_ _1\"></span>oss on modification, as the <span class=\"_ _7\"></span>right<span class=\"ff9\">\u2011</span><span class=\"ls3\">of</span><span class=\"ff9\">\u2011</span>use <span class=\"_ _1\"></span>asset <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>rresp<span class=\"_ _1\"></span>onding <span class=\"_ _1\"></span>lease <span class=\"_ _1\"></span>liability <span class=\"_ _1\"></span>under <span class=\"_ _7\"></span>the ori<span class=\"_ _1\"></span>ginal l<span class=\"_ _1\"></span>ease <span class=\"_ _7\"></span>ha<span class=\"_ _2\"></span>d <span class=\"_ _1\"></span>been <span class=\"_ _7\"></span>fully amortised <span class=\"_ _7\"></span>at the <span class=\"_ _7\"></span>date <span class=\"_ _1\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>extensio<span class=\"_ _2\"></span><span class=\"ls9\">n.<span class=\"_ _6b\"> </span></span>Measurement of fair value Land <span class=\"_ _9\"> </span>and  b<span class=\"_ _1\"></span>uildings <span class=\"_ _5\"> </span>are <span class=\"_ _9\"> </span>revalued <span class=\"_ _5\"> </span>by <span class=\"_ _5\"> </span>an <span class=\"_ _9\"> </span>independent<span class=\"_ _2\"></span>, <span class=\"_ _9\"> </span>profe<span class=\"_ _2\"></span>ssionally <span class=\"_ _9\"> </span>qualified <span class=\"_ _5\"> </span>architect <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>accordance <span class=\"_ _5\"> </span>with <span class=\"_ _5\"> </span>Accounting <span class=\"_ _5\"> </span>Policy <span class=\"_ _9\"> </span>3.<span class=\"ls2\">12</span>.  Valuations of <span class=\"_ _2\"></span>land and <span class=\"_ _2\"></span>buildings <span class=\"_ _2\"></span>are done <span class=\"_ _2\"></span>using the <span class=\"_ _2\"></span><span class=\"ff3\">\u2018</span>investment <span class=\"_ _2\"></span>income approach<span class=\"ff3\">\u2019<span class=\"_ _2\"></span></span> whereby <span class=\"_ _2\"></span>the market <span class=\"_ _2\"></span>value is <span class=\"_ _2\"></span>derived by <span class=\"_ _2\"></span>capitalising at <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appropriate <span class=\"_ _2\"></span>yield <span class=\"_ _2\"></span>rate, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>annual <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>produced, <span class=\"_ _2\"></span>should <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>property <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>out <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>ird partie<span class=\"_ _2\"></span>s. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>income <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>based <span class=\"_ _2\"></span>on actual rental income as per current lease agreements. To de<span class=\"_ _2\"></span>termine the reasonableness of the actual rates being used, a co<span class=\"_ _2\"></span>mparison is then drawn <span class=\"_ _2\"></span>between <span class=\"_ _2\"></span>the actual <span class=\"_ _2\"></span>rates an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>rental rates <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>other properties, <span class=\"_ _2\"></span>taking cognisance <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the location, <span class=\"_ _2\"></span>size, layo<span class=\"_ _2\"></span>ut, and <span class=\"_ _2\"></span>planning and energy performance considerations.  The <span class=\"_ _4\"></span>most <span class=\"_ _8\"></span>recent <span class=\"_ _4\"></span>valuation, <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>independent <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofessionally <span class=\"_ _4\"></span>qualified <span class=\"_ _4\"></span>architect, <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>completed <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>2023. <span class=\"_ _8\"></span>As<span class=\"_ _4\"></span> <span class=\"_ _4\"></span><span class=\"ls5b\">a </span>result, the property was <span class=\"_ _2\"></span>last revalued on 31 December <span class=\"_ _2\"></span>2023. At <span class=\"_ _2\"></span>31 December 2025, <span class=\"_ _2\"></span>the Group performed an assessment to <span class=\"_ _2\"></span>determine whether there <span class=\"_ _2\"></span>is any <span class=\"_ _2\"></span>evidence th<span class=\"_ _2\"></span>at the <span class=\"_ _2\"></span>carrying amount <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the land <span class=\"_ _2\"></span>and buildings <span class=\"_ _2\"></span>differs materially <span class=\"_ _2\"></span>from the <span class=\"_ _2\"></span>fair value <span class=\"_ _2\"></span>by re<span class=\"_ _2\"></span>fe<span class=\"_ _2\"></span>rence to actual <span class=\"_ _1\"></span>contracted <span class=\"_ _1\"></span>rates <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>well <span class=\"_ _1\"></span>as comparable <span class=\"_ _7\"></span>market rates. <span class=\"_ _7\"></span>No such in<span class=\"_ _1\"></span>dicators were<span class=\"_ _1\"></span> identi<span class=\"_ _1\"></span>fied, and <span class=\"_ _7\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _7\"></span>this respect, <span class=\"_ _1\"></span>a refre<span class=\"_ _1\"></span>shed <span class=\"_ _1\"></span>valuation was not deemed necessary by Management. The fair <span class=\"_ _1\"></span>value measuremen<span class=\"_ _1\"></span>t of property is <span class=\"_ _1\"></span>classified as <span class=\"_ _1\"></span>Level 3. Significant <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nobservable in<span class=\"_ _1\"></span>puts used in<span class=\"_ _1\"></span> the valu<span class=\"_ _1\"></span>ation of these <span class=\"_ _1\"></span>properties comprise <span class=\"_ _7\"></span>the rental <span class=\"_ _7\"></span>income <span class=\"_ _1\"></span>and <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>p<span class=\"_ _2\"></span>ercentage <span class=\"_ _7\"></span>capitalisation rat<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>which <span class=\"_ _7\"></span>indicates the <span class=\"_ _7\"></span>multiplier <span class=\"_ _1\"></span>relationship <span class=\"_ _7\"></span>b<span class=\"_ _2\"></span>etween <span class=\"_ _7\"></span>net re<span class=\"_ _1\"></span>ntal <span class=\"_ _1\"></span>incom<span class=\"_ _2\"></span><span class=\"ls5c\">e </span>and property value. Further details about these<span class=\"_ _1\"></span> significant inputs are summarised in the table below:<span class=\"_ _2\"></span> <table class=\"s w21b h14c\" id=\"_7eec63dc-338f-420f-be4f-c08590df9647\"><tr><td></td><td></td><td></td><td></td><td class=\"c x31d y18fc w21c hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Inter-relationship between key<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x31e y18fd w21d hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Significant<span class=\"_ _6b\"> </span></div></td><td class=\"c x31f y18fd w21e hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Range of unobservable<span class=\"_ _6b\"> </span></div></td><td class=\"c x320 y18fd w21f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs and fair<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x281 y18fe wad h2c\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Valuation technique </div></td><td class=\"c x321 y18ff w220 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs<span class=\"_ _6b\"> </span></div></td><td class=\"c x322 y18ff w221 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inputs per annum<span class=\"_ _6b\"> </span></div></td><td class=\"c x323 y18ff w222 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">value measurements<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1900 w223 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y1901 w224 hc7\"><div class=\"t m0 x144 h2 y1155 ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">286<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">553<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1900 w225 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1902 w2f h91\"><div class=\"t m0 x4 h2 yf64 ff1 fs0 fc0 sc0 ls0 ws0\">Office space </div></td><td class=\"c x327 y1903 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1904 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y1905 w228 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>286 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">553</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1904 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1906 w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1902 wcf h42\"><div class=\"t m0 x59 h2 yf6b ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x32b y1907 w22b h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">6.25%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1907 w22c h12a\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x32d y1908 w22d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024:<span class=\"_ _6b\"> </span></div></td><td class=\"c x32e y1908 w22e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">6.25%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1908 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1909 w223 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y190a w230 hb9\"><div class=\"t m0 x144 h2 y119c ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">96<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">233<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1909 w225 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y190b w2f h93\"><div class=\"t m0 x4 h2 yf6c ff1 fs0 fc0 sc0 ls0 ws0\">Parking space </div></td><td class=\"c x327 y190c w226 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y190d w227 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y190e w231 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>96 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">233</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y190d w229 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y190f w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y190b wcf h11\"><div class=\"t m0 x59 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y1910 w232 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1910 w22c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1911 w233 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 7%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1911 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1912 w223 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y1913 w230 hb9\"><div class=\"t m0 x144 h2 y119c ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">64<span class=\"ls0\"> to </span></span>\u20ac<span class=\"ff1 ls2\">200<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1912 w225 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1914 w2f h94\"><div class=\"t m0 x4 h2 yf6c ff1 fs0 fc0 sc0 ls0 ws0\">Stores and ancillary </div></td><td class=\"c x327 y1915 w226 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1916 w227 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1917 w231 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>64 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">200</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1916 w229 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1918 w22a hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1914 wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y17c7 w232 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y17c7 w22c hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1709 w233 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 8%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1709 w22f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr></table>The <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the property <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>luation to <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>shifts <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"lse\">is </span>illustrated in the table below: <table class=\"s w234 h14d\" id=\"_30245e17-39ce-44ea-b820-3389f0f1b437\"><tr><td></td><td class=\"c x334 y1919 wf h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Magnitude of sensitivity </div></td><td class=\"c x335 y1919 wf h8\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Impact (USD) </div></td></tr><tr><td class=\"c x16e y191a wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in rental value per square metre </div></td><td class=\"c x334 y191b wf h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 5% </div></td><td class=\"c x335 y191b wf h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,031,724 </div></td></tr><tr><td></td><td class=\"c x334 y191a wf h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ls2\">5%</span> </div></td><td class=\"c x335 y191a wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,031,724) </div></td></tr><tr><td class=\"c x16e y191c wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in capitalisation rate </div></td><td class=\"c x334 y191d wf h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- 50bps </div></td><td class=\"c x335 y191d wf h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,767,289 </div></td></tr><tr><td></td><td class=\"c x334 y191c wf h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 50bps </div></td><td class=\"c x335 y191c wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,508,254) </div></td></tr></table>Investment property<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<table class=\"s w1e6 h14e\" id=\"_3aa5193b-ebb1-41ca-99d8-abaff6a891f3\"><tr><td></td><td class=\"c x283 y191e w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y191f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y191f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y1920 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1920 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1921 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1922 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x283 y1922 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,297,947  </div></td><td class=\"c x285 y1922 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,207,960 </div></td></tr><tr><td class=\"c x16e y1923 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates  </div></td><td class=\"c x283 y1923 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,873,130  </div></td><td class=\"c x285 y1923 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(910,013) </div></td></tr><tr><td class=\"c x16e y1924 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x283 y1924 wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 16,171,077  </div></td><td class=\"c x285 y1924 wc h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 14,297,947  </div></td></tr><tr><td class=\"c x16e y1925 wbd h12\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc4 sc0 ls0 ws0\">Cumulative fair value movements<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1926 wbd h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January<span class=\"ff5\"> </span></div></td><td class=\"c x283 y1926 wa9 h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,627,820 <span class=\"ff5\"> </span></div></td><td class=\"c x285 y1926 wc h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,049,657<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1927 wbd h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates <span class=\"ff5\"> </span></div></td><td class=\"c x283 y1927 wa9 h6\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 868,290 <span class=\"ff5\"> </span></div></td><td class=\"c x285 y1927 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(421,837) </div></td></tr><tr><td class=\"c x16e y1928 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1928 wa9 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,496,110  </div></td><td class=\"c x285 y1928 wc h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,627,820  </div></td></tr><tr><td class=\"c x16e y1929 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Carrying amount </div></td><td class=\"c x283 y1929 wa9 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 23,667,187  </div></td><td class=\"c x285 y1929 wc h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 20,925,767  </div></td></tr></table>\u2018<span class=\"ff1\">Investment property</span>\u2019<span class=\"ff1\"> <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>number of <span class=\"_ _2\"></span>areas <span class=\"_ _2\"></span>within the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>H<span class=\"_ _2\"></span>ead Office <span class=\"_ _2\"></span>building <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span></span>St. Julian\u2019s<span class=\"ff1\">, <span class=\"_ _2\"></span>Malta w<span class=\"_ _2\"></span>hich ar<span class=\"_ _2\"></span>e available <span class=\"_ _2\"></span>for<span class=\"_ _6b\"> </span></span>rent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>third p<span class=\"_ _1\"></span>arties. The<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>roup applies <span class=\"_ _7\"></span>the fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>to determine<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of investme<span class=\"_ _1\"></span>nt prope<span class=\"_ _1\"></span>rty at <span class=\"_ _7\"></span>reporting date.<span class=\"_ _6b\"> </span>Commitments <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>respect <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>investment <span class=\"_ _9\"> </span>property <span class=\"_ _5\"> </span>which <span class=\"_ _9\"> </span>were <span class=\"_ _5\"> </span>authorised <span class=\"_ _9\"> </span>but <span class=\"_ _5\"> </span>not <span class=\"_ _9\"> </span>yet <span class=\"_ _5\"> </span>contracted <span class=\"_ _9\"> </span>as <span class=\"_ _5\"> </span>at <span class=\"_ _9\"> </span>31  De<span class=\"_ _1\"></span>cember <span class=\"_ _9\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _5\"> </span>and <span class=\"_ _5\"> </span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _4\"></span>2024<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>disclosed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Note <span class=\"_ _9\"></span>47. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ddition, <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>Group <span class=\"_ _9\"></span>has <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>capitalised <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _8\"></span>expenditure <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>relation <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>investment<span class=\"_ _6b\"> </span>property.<span class=\"_ _6b\"> </span>Measurement of fair value<span class=\"_ _6b\"> </span>Investment <span class=\"_ _4\"></span>property <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>revalued <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>independent <span class=\"_ _4\"></span>professionally <span class=\"_ _4\"></span>qualified <span class=\"_ _2\"></span>architect <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordan<span class=\"_ _2\"></span>ce <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>Accounting <span class=\"_ _4\"></span>Policy <span class=\"_ _4\"></span>3.14<span class=\"lsa\">. <span class=\"_ _4\"></span></span>The<span class=\"_ _6b\"> </span>valuation of investment property <span class=\"lse\">is</span> <span class=\"ff3\">prepared using the \u2018investment income approach\u2019. </span>Under <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>investment <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>approach<span class=\"ff3\">\u2019</span>, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>derived <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>capitalising <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>appropriate <span class=\"_ _4\"></span>yield <span class=\"_ _2\"></span>rate, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ann<span class=\"_ _2\"></span>ual <span class=\"_ _2\"></span>income<span class=\"_ _6b\"> </span>produced <span class=\"_ _9\"> </span>s<span class=\"_ _2\"></span>hould <span class=\"_ _9\"> </span>the  p<span class=\"_ _1\"></span>roperty <span class=\"_ _5\"> </span>be <span class=\"_ _5\"> </span>leased <span class=\"_ _9\"> </span>out  to <span class=\"_ _9\"> </span>third <span class=\"_ _5\"> </span>parties.  The <span class=\"_ _5\"> </span>income <span class=\"_ _9\"> </span>is  b<span class=\"_ _1\"></span>ased <span class=\"_ _5\"> </span>on <span class=\"_ _9\"> </span>ac<span class=\"_ _2\"></span>tual <span class=\"_ _5\"> </span>rental <span class=\"_ _9\"> </span>income <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>per <span class=\"_ _5\"> </span>current <span class=\"_ _9\"> </span>l<span class=\"_ _2\"></span>ease<span class=\"_ _6b\"> </span>agreements. <span class=\"_ _1\"></span>To determine the <span class=\"_ _1\"></span>reasonableness of the actual <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>es being <span class=\"_ _1\"></span>used, a comparison is then<span class=\"_ _1\"></span> drawn between <span class=\"_ _1\"></span>the actual <span class=\"_ _1\"></span>rates and<span class=\"_ _6b\"> </span>rental rates of other properties, taking cognisance of the location, size, layout, an<span class=\"_ _1\"></span>d planning and energy performance con<span class=\"_ _2\"></span>siderations.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>most <span class=\"_ _8\"></span>recent <span class=\"_ _4\"></span>valuation, <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>independent <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofessionally <span class=\"_ _4\"></span>qualified <span class=\"_ _4\"></span>architect, <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>completed <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>202<span class=\"_ _4\"></span>3. <span class=\"_ _4\"></span>A<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>a<span class=\"_ _6b\"> </span>result, the inves<span class=\"_ _1\"></span>tment property was last revalued<span class=\"_ _1\"></span> on 31 December 2023. At 31 December 2025, th<span class=\"_ _1\"></span>e Group performe<span class=\"_ _1\"></span>d an assessment to<span class=\"_ _6b\"> </span>determine whether there<span class=\"_ _1\"></span> is any evidence that the carryi<span class=\"_ _1\"></span>ng amount of the property differs materially from the fair valu<span class=\"_ _1\"></span>e by referen<span class=\"_ _1\"></span>ce to<span class=\"_ _6b\"> </span>actual <span class=\"_ _1\"></span>contracted <span class=\"_ _1\"></span>rates <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>well <span class=\"_ _1\"></span>as comparabl<span class=\"_ _1\"></span>e market <span class=\"_ _7\"></span>rates. No <span class=\"_ _1\"></span>such <span class=\"_ _1\"></span>indicators <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>identified <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d, <span class=\"_ _1\"></span>in th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>respect, a <span class=\"_ _1\"></span>refreshed <span class=\"_ _7\"></span>val<span class=\"_ _2\"></span>uation<span class=\"_ _6b\"> </span>was not deemed necessary by Management.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>easurement <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>prop<span class=\"_ _2\"></span>erty <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>Level <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>hierarc<span class=\"_ _2\"></span>hy<span class=\"lsa\">. <span class=\"_ _2\"></span></span>Significant <span class=\"_ _2\"></span>unobservable <span class=\"_ _2\"></span>inputs used <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>valuation <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>these <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>roperties <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>rental <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>percentage <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>apitalisation <span class=\"_ _4\"></span>rate <span class=\"_ _8\"></span>which <span class=\"_ _8\"></span>indicate<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>multiplier relationship between <span class=\"_ _2\"></span>net r<span class=\"_ _2\"></span>ental inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>property value. <span class=\"_ _2\"></span>Further <span class=\"_ _2\"></span>details about <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>significant <span class=\"_ _2\"></span>inputs are <span class=\"_ _2\"></span>summarised in<span class=\"_ _2\"></span> t<span class=\"_ _4\"></span>he tab<span class=\"_ _2\"></span>le<span class=\"_ _1\"></span> below: <table class=\"s w21b h14f\" id=\"_1d2ed0b9-81f0-4638-ac90-5137b9714c7d\"><tr><td></td><td></td><td></td><td></td><td class=\"c x31d y192a w21c hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Inter-relationship between key<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x31e y192b w21d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Significant<span class=\"_ _6b\"> </span></div></td><td class=\"c x31f y192b w21e hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Range of unobservable<span class=\"_ _6b\"> </span></div></td><td class=\"c x320 y192b w21f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs and fair<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x281 y192c wad h2c\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Valuation technique </div></td><td class=\"c x321 y192d w220 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs<span class=\"_ _6b\"> </span></div></td><td class=\"c x322 y192d w221 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inputs per annum<span class=\"_ _6b\"> </span></div></td><td class=\"c x323 y192d w222 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">value measurements<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y192e w223 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y192e w235 hbf\"><div class=\"t m0 x144 h2 y1155 ff3 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">286<span class=\"ls0\"> </span></span>to \u20ac<span class=\"ff1 ls2\">553<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y192e w225 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y192f w2f h99\"><div class=\"t m0 x4 h2 yf86 ff1 fs0 fc0 sc0 ls0 ws0\">Office space </div></td><td class=\"c x327 y1930 w226 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1931 w227 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y1931 w236 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ff3\">: \u20ac286 to \u20ac553</span><span class=\"ff3\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1931 w229 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1932 w22a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y192f wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x32b y1933 w22b hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">6.25%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1933 w22c hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x32d y1934 w22d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024:<span class=\"_ _6b\"> </span></div></td><td class=\"c x32e y1934 w22e hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">6.25%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1934 w22f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1935 w223 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y1936 w237 hc7\"><div class=\"t m0 x144 h2 y1155 ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1\">237 to </span>\u20ac<span class=\"ff1 ls2\">365<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1935 w225 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1937 w2f h91\"><div class=\"t m0 x4 h2 yf89 ff1 fs0 fc0 sc0 ls0 ws0\">Retail space </div></td><td class=\"c x327 y1938 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1939 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y193a w228 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>237 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">365</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1939 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y193b w22a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1937 wcf h42\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x296 y193c w238 hb8\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">6.25% to 6.75%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y193c w22c hb8\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x336 y193d w239 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span>6.25% to 6.75%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y193d w22f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y193e w223 h150\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y193f w23a h151\"><div class=\"t m0 x144 h2 y1155 ff3 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">96<span class=\"ls0\"> </span></span>to \u20ac<span class=\"ff1 ls2\">233<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y193e w225 h150\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1940 w2f h9a\"><div class=\"t m0 x4 h2 yf8e ff1 fs0 fc0 sc0 ls0 ws0\">Parking Spaces </div></td><td class=\"c x327 y1941 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1942 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1942 w23b hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024: <span class=\"ff16\">\u20ac</span>96 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">233</span>)<span class=\"_ _6b\"> </span></div></td><td class=\"c x31d y1942 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1943 w22a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1940 wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y1944 w232 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1944 w22c hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1945 w233 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024: <span class=\"ls2\">7%</span>)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1945 w22f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1946 w223 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y1946 w23a hc2\"><div class=\"t m0 x144 h2 y1155 ff3 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">64<span class=\"ls0\"> </span></span>to \u20ac2<span class=\"ff1 ls2\">00<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1946 w225 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1947 w2f h99\"><div class=\"t m0 x4 h2 yf86 ff1 fs0 fc0 sc0 ls0 ws0\">Stores and ancillary </div></td><td class=\"c x327 y1948 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1949 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1949 w23c hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ff3\">: \u20ac64 to \u20ac200</span><span class=\"ff3\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1949 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y194a w22a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1947 wcf h11\"><div class=\"t m0 x59 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y17c7 w232 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y17c7 w22c hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1709 w233 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 8%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1709 w22f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr></table>The <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the property <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>luation to <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>shifts <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"lse\">is </span>illustrated in the table below: <table class=\"s w234 h14d\" id=\"_fdf2ee0e-bf0e-4ef1-81b8-daa130014f21\"><tr><td></td><td class=\"c x334 y194b wf h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Magnitude of sensitivity </div></td><td class=\"c x335 y194b wf h8\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Impact (USD) </div></td></tr><tr><td class=\"c x16e y194c wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in rental value per square metre </div></td><td class=\"c x334 y194d wf h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 5% </div></td><td class=\"c x335 y194d wf h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,046,276 </div></td></tr><tr><td></td><td class=\"c x334 y194c wf h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ls2\">5%</span> </div></td><td class=\"c x335 y194c wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,046,276) </div></td></tr><tr><td class=\"c x16e y194e wd1 h96\"><div class=\"t m0 x4 h2 yf98 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in capitalisation rate </div></td><td class=\"c x334 y194f wf h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- 50bps </div></td><td class=\"c x335 y194f wf h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,769,098 </div></td></tr><tr><td></td><td class=\"c x334 y194e wf h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 50bps </div></td><td class=\"c x335 y194e wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,512,624) </div></td></tr></table>Intangible assets<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<table class=\"s w242 h154\" id=\"_b266d4d6-012e-4e5f-8560-26df0a8f2a5a\"><tr><td></td><td class=\"c x283 y1974 wa9 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td class=\"c x285 y1974 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x283 y1975 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1975 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td></td><td class=\"c x283 y1976 wa9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td><td class=\"c x285 y1976 wc h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td></tr><tr><td class=\"c x16e y1977 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1978 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x283 y1978 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,745,386 </div></td><td class=\"c x285 y1978 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,676,035 </div></td></tr><tr><td class=\"c x16e y1979 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1979 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td><td class=\"c x285 y1979 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td></tr><tr><td class=\"c x16e y197a wb8 h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197a wa9 h12\"><div class=\"t m0 x1c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y197a wc h12\"><div class=\"t m0 x9f h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197b wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197b wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x283 y197c wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197d wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197d wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td><td class=\"c x285 y197d wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td></tr><tr><td class=\"c x16e y197e wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y197e wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y197e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197f wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y197f wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">12</span>8,<span class=\"ls2\">45</span>0) </div></td><td class=\"c x285 y197f wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">128</span>,<span class=\"ls2\">45</span>0) </div></td></tr><tr><td class=\"c x16e y1980 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1980 wa9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y1980 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1981 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1981 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,751,443 </div></td><td class=\"c x285 y1981 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,707,423 </div></td></tr><tr><td class=\"c x16e y1982 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Accumulated amortisation and impairment l<span class=\"_ _1\"></span>osses<span class=\"_ _2\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1983 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 <span class=\"_ _1d\"> </span><span class=\"ff17\"> </span></div></td><td class=\"c x283 y1983 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,121,399 </div></td><td class=\"c x285 y1983 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,051,299 </div></td></tr><tr><td class=\"c x16e y1984 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1984 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">866,568 </div></td><td class=\"c x285 y1984 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">867,317 </div></td></tr><tr><td class=\"c x16e y1985 wb8 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1985 wa9 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y1985 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1986 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1986 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1986 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1987 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 <span class=\"_ _1d\"> </span> </div></td><td class=\"c x283 y1987 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1987 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1988 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1988 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td><td class=\"c x285 y1988 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td></tr><tr><td class=\"c x16e y1989 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y1989 wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y1989 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198a wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y198a wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td><td class=\"c x285 y198a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td></tr><tr><td class=\"c x16e y198b wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198b wa9 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y198b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198c wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,725,250 </div></td><td class=\"c x285 y198c wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,681,230 </div></td></tr><tr><td class=\"c x16e y198d wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts </div></td><td></td><td></td></tr><tr><td class=\"c x16e y198e wb8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x283 y198e wa9 h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,623,987<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x285 y198e wc h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,624,736<span class=\"ff5 fc4\"> </span></div></td></tr><tr><td class=\"c x16e y198f wb8 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x283 y198f wa9 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td><td class=\"c x285 y198f wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td></tr><tr><td class=\"c x16e y1990 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1990 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td><td class=\"c x285 y1990 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td></tr></table>During <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>yea<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>wrote <span class=\"_ _2\"></span>off <span class=\"_ _4\"></span>partially <span class=\"_ _2\"></span>amorti<span class=\"_ _2\"></span>sed <span class=\"_ _2\"></span>'Software' <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>use. <span class=\"_ _4\"></span><span class=\"ls14\">No<span class=\"_ _6b\"> </span></span>write-offs were effected for 'Software' during<span class=\"_ _1\"></span> the financial year ended 31 December 2024.<span class=\"_ _6b\"> </span>Other assets <table class=\"s w1d1 h158\" id=\"_106c64b9-b940-4aa6-8654-fee22fc3aa6a\"><tr><td></td><td class=\"c x282 y19d5 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19d5 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19d6 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19d6 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19d7 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19d7 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d8 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accounts receivable and prepayments  </div></td><td class=\"c x282 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,335,148 </div></td><td class=\"c x284 y19d8 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,471,505 </div></td><td class=\"c x283 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090,541 </div></td><td class=\"c x285 y19d8 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,893,388 </div></td></tr><tr><td class=\"c x16e y19d9 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accrued income </div></td><td class=\"c x282 y19d9 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,809 </div></td><td class=\"c x284 y19d9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,708 </div></td><td class=\"c x283 y19d9 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,017 </div></td><td class=\"c x285 y19d9 wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,884 </div></td></tr><tr><td class=\"c x16e y19da w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation receivable </div></td><td class=\"c x282 y19da wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,163 </div></td><td class=\"c x284 y19da wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,374 </div></td><td class=\"c x283 y19da wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,135 </div></td><td class=\"c x285 y19da wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,886 </div></td></tr><tr><td class=\"c x16e y19db w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Depositor Compensation Scheme </div></td><td class=\"c x282 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x284 y19db wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td><td class=\"c x283 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x285 y19db wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td></tr><tr><td class=\"c x16e y19dc w70 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Single Resolution Fund </div></td><td class=\"c x282 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x284 y19dc wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x285 y19dc wb6 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y19dd w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x282 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">613,1<span class=\"ls2\">09</span> </div></td><td class=\"c x284 y19dd wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,892,665 </div></td><td class=\"c x283 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">611,636 </div></td><td class=\"c x285 y19dd wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,891,367 </div></td></tr><tr><td></td><td class=\"c x282 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,274,697 </div></td><td class=\"c x284 y19de wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,088,122 </div></td><td class=\"c x283 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,857,797 </div></td><td class=\"c x285 y19de wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,312,395 </div></td></tr></table>\u2018Accounts receivable and <span class=\"_ _2\"></span>prepayments\u2019 includes an <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span><span class=\"ff1\">US<span class=\"_ _2\"></span>D1,510,558 (<span class=\"ls2\">202</span>4: USD1,215,181<span class=\"ls5\">) <span class=\"_ _2\"></span></span>related to subsidiary co<span class=\"_ _2\"></span>mpanies of<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>the Bank.  Cash <span class=\"_ _7\"></span>amounting to <span class=\"_ _7\"></span>USD2,511,782 (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">USD2,975,052) <span class=\"_ _1\"></span>has <span class=\"_ _7\"></span>been pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>epositor <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>mpens<span class=\"_ _1\"></span>ation <span class=\"_ _1\"></span>Scheme. <span class=\"_ _7\"></span>In addition,<span class=\"_ _6b\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span>cash <span class=\"_ _1\"></span>amounting <span class=\"_ _7\"></span>to USD473,686 <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>US<span class=\"_ _1\"></span>D418,818) has<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>pledged i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>favour of <span class=\"_ _7\"></span>the Single<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>olution F<span class=\"_ _1\"></span>und as <span class=\"_ _7\"></span>an Irrevocable <span class=\"_ _7\"></span>Payment<span class=\"_ _6b\"> </span> Commitment (<span class=\"ff3\">\u201c</span>IPC<span class=\"ff3\">\u201d</span>) in terms of the Recovery and Resolution Regulations (refer to Note 42<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> See Note 45 for balances with related parties. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-453": {
   "value": "Investment property<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<table class=\"s w1e6 h14e\" id=\"_3aa5193b-ebb1-41ca-99d8-abaff6a891f3\"><tr><td></td><td class=\"c x283 y191e w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y191f wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y191f wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y1920 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1920 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1921 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1922 wbd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January </div></td><td class=\"c x283 y1922 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 14,297,947  </div></td><td class=\"c x285 y1922 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,207,960 </div></td></tr><tr><td class=\"c x16e y1923 wbd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates  </div></td><td class=\"c x283 y1923 wa9 h6\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,873,130  </div></td><td class=\"c x285 y1923 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(910,013) </div></td></tr><tr><td class=\"c x16e y1924 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December </div></td><td class=\"c x283 y1924 wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 16,171,077  </div></td><td class=\"c x285 y1924 wc h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 14,297,947  </div></td></tr><tr><td class=\"c x16e y1925 wbd h12\"><div class=\"t m0 x4 hc y497 ff5 fs0 fc4 sc0 ls0 ws0\">Cumulative fair value movements<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1926 wbd h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January<span class=\"ff5\"> </span></div></td><td class=\"c x283 y1926 wa9 h7\"><div class=\"t m0 x4b hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 6,627,820 <span class=\"ff5\"> </span></div></td><td class=\"c x285 y1926 wc h7\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,049,657<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1927 wbd h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates <span class=\"ff5\"> </span></div></td><td class=\"c x283 y1927 wa9 h6\"><div class=\"t m0 x7d hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 868,290 <span class=\"ff5\"> </span></div></td><td class=\"c x285 y1927 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(421,837) </div></td></tr><tr><td class=\"c x16e y1928 wbd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December<span class=\"ff1\"> </span></div></td><td class=\"c x283 y1928 wa9 h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 7,496,110  </div></td><td class=\"c x285 y1928 wc h7\"><div class=\"t m0 x4b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 6,627,820  </div></td></tr><tr><td class=\"c x16e y1929 wbd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Carrying amount </div></td><td class=\"c x283 y1929 wa9 h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 23,667,187  </div></td><td class=\"c x285 y1929 wc h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 20,925,767  </div></td></tr></table>\u2018<span class=\"ff1\">Investment property</span>\u2019<span class=\"ff1\"> <span class=\"_ _2\"></span>comprises <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>number of <span class=\"_ _2\"></span>areas <span class=\"_ _2\"></span>within the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>H<span class=\"_ _2\"></span>ead Office <span class=\"_ _2\"></span>building <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span></span>St. Julian\u2019s<span class=\"ff1\">, <span class=\"_ _2\"></span>Malta w<span class=\"_ _2\"></span>hich ar<span class=\"_ _2\"></span>e available <span class=\"_ _2\"></span>for<span class=\"_ _6b\"> </span></span>rent <span class=\"_ _7\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _1\"></span>third p<span class=\"_ _1\"></span>arties. The<span class=\"_ _1\"></span> G<span class=\"_ _1\"></span>roup applies <span class=\"_ _7\"></span>the fair <span class=\"_ _1\"></span>value <span class=\"_ _1\"></span>model <span class=\"_ _1\"></span>to determine<span class=\"_ _1\"></span> the <span class=\"_ _7\"></span>carrying amount <span class=\"_ _1\"></span>of investme<span class=\"_ _1\"></span>nt prope<span class=\"_ _1\"></span>rty at <span class=\"_ _7\"></span>reporting date.<span class=\"_ _6b\"> </span>Commitments <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>respect <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>investment <span class=\"_ _9\"> </span>property <span class=\"_ _5\"> </span>which <span class=\"_ _9\"> </span>were <span class=\"_ _5\"> </span>authorised <span class=\"_ _9\"> </span>but <span class=\"_ _5\"> </span>not <span class=\"_ _9\"> </span>yet <span class=\"_ _5\"> </span>contracted <span class=\"_ _9\"> </span>as <span class=\"_ _5\"> </span>at <span class=\"_ _9\"> </span>31  De<span class=\"_ _1\"></span>cember <span class=\"_ _9\"> </span>202<span class=\"_ _2\"></span>5 <span class=\"_ _5\"> </span>and <span class=\"_ _5\"> </span>31<span class=\"_ _6b\"> </span>December <span class=\"_ _4\"></span>2024<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>disclosed <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>Note <span class=\"_ _9\"></span>47. <span class=\"_ _8\"></span>In <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ddition, <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _8\"></span>Group <span class=\"_ _9\"></span>has <span class=\"_ _8\"></span>not <span class=\"_ _8\"></span>capitalised <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>ny <span class=\"_ _8\"></span>expenditure <span class=\"_ _8\"></span>in <span class=\"_ _9\"> </span>relation <span class=\"_ _8\"></span>to <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>investment<span class=\"_ _6b\"> </span>property.<span class=\"_ _6b\"> </span>Measurement of fair value<span class=\"_ _6b\"> </span>Investment <span class=\"_ _4\"></span>property <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>revalued <span class=\"_ _8\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>independent <span class=\"_ _4\"></span>professionally <span class=\"_ _4\"></span>qualified <span class=\"_ _2\"></span>architect <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>accordan<span class=\"_ _2\"></span>ce <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ith <span class=\"_ _4\"></span>Accounting <span class=\"_ _4\"></span>Policy <span class=\"_ _4\"></span>3.14<span class=\"lsa\">. <span class=\"_ _4\"></span></span>The<span class=\"_ _6b\"> </span>valuation of investment property <span class=\"lse\">is</span> <span class=\"ff3\">prepared using the \u2018investment income approach\u2019. </span>Under <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span><span class=\"ff3\">\u2018</span>investment <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>approach<span class=\"ff3\">\u2019</span>, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>market <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>derived <span class=\"_ _4\"></span>by <span class=\"_ _2\"></span>capitalising <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>an <span class=\"_ _2\"></span>appropriate <span class=\"_ _4\"></span>yield <span class=\"_ _2\"></span>rate, <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ann<span class=\"_ _2\"></span>ual <span class=\"_ _2\"></span>income<span class=\"_ _6b\"> </span>produced <span class=\"_ _9\"> </span>s<span class=\"_ _2\"></span>hould <span class=\"_ _9\"> </span>the  p<span class=\"_ _1\"></span>roperty <span class=\"_ _5\"> </span>be <span class=\"_ _5\"> </span>leased <span class=\"_ _9\"> </span>out  to <span class=\"_ _9\"> </span>third <span class=\"_ _5\"> </span>parties.  The <span class=\"_ _5\"> </span>income <span class=\"_ _9\"> </span>is  b<span class=\"_ _1\"></span>ased <span class=\"_ _5\"> </span>on <span class=\"_ _9\"> </span>ac<span class=\"_ _2\"></span>tual <span class=\"_ _5\"> </span>rental <span class=\"_ _9\"> </span>income <span class=\"_ _5\"> </span>as <span class=\"_ _5\"> </span>per <span class=\"_ _5\"> </span>current <span class=\"_ _9\"> </span>l<span class=\"_ _2\"></span>ease<span class=\"_ _6b\"> </span>agreements. <span class=\"_ _1\"></span>To determine the <span class=\"_ _1\"></span>reasonableness of the actual <span class=\"_ _7\"></span>rat<span class=\"_ _2\"></span>es being <span class=\"_ _1\"></span>used, a comparison is then<span class=\"_ _1\"></span> drawn between <span class=\"_ _1\"></span>the actual <span class=\"_ _1\"></span>rates and<span class=\"_ _6b\"> </span>rental rates of other properties, taking cognisance of the location, size, layout, an<span class=\"_ _1\"></span>d planning and energy performance con<span class=\"_ _2\"></span>siderations.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>most <span class=\"_ _8\"></span>recent <span class=\"_ _4\"></span>valuation, <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>an <span class=\"_ _8\"></span>independent <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>rofessionally <span class=\"_ _4\"></span>qualified <span class=\"_ _4\"></span>architect, <span class=\"_ _8\"></span>was <span class=\"_ _8\"></span>completed <span class=\"_ _4\"></span>in <span class=\"_ _8\"></span>December <span class=\"_ _4\"></span>202<span class=\"_ _4\"></span>3. <span class=\"_ _4\"></span>A<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>a<span class=\"_ _6b\"> </span>result, the inves<span class=\"_ _1\"></span>tment property was last revalued<span class=\"_ _1\"></span> on 31 December 2023. At 31 December 2025, th<span class=\"_ _1\"></span>e Group performe<span class=\"_ _1\"></span>d an assessment to<span class=\"_ _6b\"> </span>determine whether there<span class=\"_ _1\"></span> is any evidence that the carryi<span class=\"_ _1\"></span>ng amount of the property differs materially from the fair valu<span class=\"_ _1\"></span>e by referen<span class=\"_ _1\"></span>ce to<span class=\"_ _6b\"> </span>actual <span class=\"_ _1\"></span>contracted <span class=\"_ _1\"></span>rates <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span>s <span class=\"_ _1\"></span>well <span class=\"_ _1\"></span>as comparabl<span class=\"_ _1\"></span>e market <span class=\"_ _7\"></span>rates. No <span class=\"_ _1\"></span>such <span class=\"_ _1\"></span>indicators <span class=\"_ _1\"></span>were <span class=\"_ _1\"></span>identified <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d, <span class=\"_ _1\"></span>in th<span class=\"_ _1\"></span>is <span class=\"_ _1\"></span>respect, a <span class=\"_ _1\"></span>refreshed <span class=\"_ _7\"></span>val<span class=\"_ _2\"></span>uation<span class=\"_ _6b\"> </span>was not deemed necessary by Management.<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>fair <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>m<span class=\"_ _2\"></span>easurement <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>prop<span class=\"_ _2\"></span>erty <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>classified <span class=\"_ _4\"></span>as <span class=\"_ _2\"></span>Level <span class=\"_ _2\"></span>3 <span class=\"_ _4\"></span>in <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>fair <span class=\"_ _4\"></span>value <span class=\"_ _2\"></span>hierarc<span class=\"_ _2\"></span>hy<span class=\"lsa\">. <span class=\"_ _2\"></span></span>Significant <span class=\"_ _2\"></span>unobservable <span class=\"_ _2\"></span>inputs used <span class=\"_ _4\"></span>in <span class=\"_ _9\"></span>the <span class=\"_ _4\"></span>valuation <span class=\"_ _8\"></span>of <span class=\"_ _9\"></span>these <span class=\"_ _4\"></span>p<span class=\"_ _2\"></span>roperties <span class=\"_ _4\"></span>is <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>rental <span class=\"_ _9\"></span>income <span class=\"_ _8\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>percentage <span class=\"_ _8\"></span>c<span class=\"_ _2\"></span>apitalisation <span class=\"_ _4\"></span>rate <span class=\"_ _8\"></span>which <span class=\"_ _8\"></span>indicate<span class=\"_ _2\"></span>s <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>multiplier relationship between <span class=\"_ _2\"></span>net r<span class=\"_ _2\"></span>ental inco<span class=\"_ _2\"></span>me and <span class=\"_ _2\"></span>property value. <span class=\"_ _2\"></span>Further <span class=\"_ _2\"></span>details about <span class=\"_ _2\"></span>these <span class=\"_ _2\"></span>significant <span class=\"_ _2\"></span>inputs are <span class=\"_ _2\"></span>summarised in<span class=\"_ _2\"></span> t<span class=\"_ _4\"></span>he tab<span class=\"_ _2\"></span>le<span class=\"_ _1\"></span> below: <table class=\"s w21b h14f\" id=\"_1d2ed0b9-81f0-4638-ac90-5137b9714c7d\"><tr><td></td><td></td><td></td><td></td><td class=\"c x31d y192a w21c hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Inter-relationship between key<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x31e y192b w21d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Significant<span class=\"_ _6b\"> </span></div></td><td class=\"c x31f y192b w21e hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Range of unobservable<span class=\"_ _6b\"> </span></div></td><td class=\"c x320 y192b w21f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs and fair<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x281 y192c wad h2c\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Valuation technique </div></td><td class=\"c x321 y192d w220 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">unobservable inputs<span class=\"_ _6b\"> </span></div></td><td class=\"c x322 y192d w221 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">inputs per annum<span class=\"_ _6b\"> </span></div></td><td class=\"c x323 y192d w222 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">value measurements<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y192e w223 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y192e w235 hbf\"><div class=\"t m0 x144 h2 y1155 ff3 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">286<span class=\"ls0\"> </span></span>to \u20ac<span class=\"ff1 ls2\">553<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y192e w225 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y192f w2f h99\"><div class=\"t m0 x4 h2 yf86 ff1 fs0 fc0 sc0 ls0 ws0\">Office space </div></td><td class=\"c x327 y1930 w226 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1931 w227 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y1931 w236 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ff3\">: \u20ac286 to \u20ac553</span><span class=\"ff3\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1931 w229 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1932 w22a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y192f wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x32b y1933 w22b hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">6.25%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1933 w22c hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x32d y1934 w22d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024:<span class=\"_ _6b\"> </span></div></td><td class=\"c x32e y1934 w22e hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">6.25%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1934 w22f hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1935 w223 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x325 y1936 w237 hc7\"><div class=\"t m0 x144 h2 y1155 ff16 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1\">237 to </span>\u20ac<span class=\"ff1 ls2\">365<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1935 w225 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1937 w2f h91\"><div class=\"t m0 x4 h2 yf89 ff1 fs0 fc0 sc0 ls0 ws0\">Retail space </div></td><td class=\"c x327 y1938 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1939 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x329 y193a w228 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span><span class=\"ff16\">\u20ac</span>237 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">365</span><span class=\"ls2\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1939 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y193b w22a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1937 wcf h42\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x296 y193c w238 hb8\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">6.25% to 6.75%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y193c w22c hb8\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x336 y193d w239 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ls4\">: </span>6.25% to 6.75%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y193d w22f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y193e w223 h150\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y193f w23a h151\"><div class=\"t m0 x144 h2 y1155 ff3 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">96<span class=\"ls0\"> </span></span>to \u20ac<span class=\"ff1 ls2\">233<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y193e w225 h150\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1940 w2f h9a\"><div class=\"t m0 x4 h2 yf8e ff1 fs0 fc0 sc0 ls0 ws0\">Parking Spaces </div></td><td class=\"c x327 y1941 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1942 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1942 w23b hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024: <span class=\"ff16\">\u20ac</span>96 to <span class=\"ff16\">\u20ac</span><span class=\"ls2\">233</span>)<span class=\"_ _6b\"> </span></div></td><td class=\"c x31d y1942 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y1943 w22a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1940 wcf h11\"><div class=\"t m0 x59 h2 yef5 ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y1944 w232 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls2 ws0\">7%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y1944 w22c hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1945 w233 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024: <span class=\"ls2\">7%</span>)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1945 w22f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x324 y1946 w223 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Rental value per<span class=\"_ _6b\"> </span></div></td><td class=\"c x330 y1946 w23a hc2\"><div class=\"t m0 x144 h2 y1155 ff3 fs0 fc0 sc0 ls0 ws0\">\u20ac<span class=\"ff1 ls2\">64<span class=\"ls0\"> </span></span>to \u20ac2<span class=\"ff1 ls2\">00<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x326 y1946 w225 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the rate per square<span class=\"_ _6b\"> </span></div></td></tr><tr><td class=\"c x16e y1947 w2f h99\"><div class=\"t m0 x4 h2 yf86 ff1 fs0 fc0 sc0 ls0 ws0\">Stores and ancillary </div></td><td class=\"c x327 y1948 w226 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Investment income<span class=\"_ _6b\"> </span></div></td><td class=\"c x328 y1949 w227 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">square metre<span class=\"_ _6b\"> </span></div></td><td class=\"c x331 y1949 w23c hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024<span class=\"ff3\">: \u20ac64 to \u20ac200</span><span class=\"ff3\">)<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x31d y1949 w229 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">metre the higher the fair value<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x32a y194a w22a hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">approach<span class=\"_ _6b\"> </span></div></td><td class=\"c x300 y1947 wcf h11\"><div class=\"t m0 x59 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">Capitalisation rate </div></td><td class=\"c x332 y17c7 w232 hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls2 ws0\">8%<span class=\"_ _6b\"> </span></div></td><td class=\"c x32c y17c7 w22c hc2\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">The higher the capitalisation rate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"c x333 y1709 w233 hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">(2024: 8%)<span class=\"_ _6b\"> </span></div></td><td class=\"c x32f y1709 w22f hc7\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">the lower the fair value<span class=\"_ _6b\"> </span></div></td></tr></table>The <span class=\"_ _2\"></span>sensitivity <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the property <span class=\"_ _2\"></span>va<span class=\"_ _2\"></span>luation to <span class=\"_ _2\"></span>possible <span class=\"_ _2\"></span>shifts <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>key <span class=\"_ _2\"></span>assumptions <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>both <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024 <span class=\"_ _2\"></span><span class=\"lse\">is </span>illustrated in the table below: <table class=\"s w234 h14d\" id=\"_fdf2ee0e-bf0e-4ef1-81b8-daa130014f21\"><tr><td></td><td class=\"c x334 y194b wf h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Magnitude of sensitivity </div></td><td class=\"c x335 y194b wf h8\"><div class=\"t m0 x61 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Impact (USD) </div></td></tr><tr><td class=\"c x16e y194c wd1 h96\"><div class=\"t m0 x4 h2 yf76 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in rental value per square metre </div></td><td class=\"c x334 y194d wf h6\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 5% </div></td><td class=\"c x335 y194d wf h6\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,046,276 </div></td></tr><tr><td></td><td class=\"c x334 y194c wf h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- <span class=\"ls2\">5%</span> </div></td><td class=\"c x335 y194c wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,046,276) </div></td></tr><tr><td class=\"c x16e y194e wd1 h96\"><div class=\"t m0 x4 h2 yf98 ff1 fs0 fc0 sc0 ls0 ws0\">Shift in capitalisation rate </div></td><td class=\"c x334 y194f wf h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- 50bps </div></td><td class=\"c x335 y194f wf h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,769,098 </div></td></tr><tr><td></td><td class=\"c x334 y194e wf h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">+ 50bps </div></td><td class=\"c x335 y194e wf h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,512,624) </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-454": {
   "value": "Leases<span class=\"_ _6b\"> </span>Leases as lessee The Group leases office <span class=\"_ _2\"></span>premises and moto<span class=\"_ _2\"></span>r vehicles that are accounted <span class=\"_ _2\"></span>for in accordance w<span class=\"_ _2\"></span>ith IFRS 16 provisions. The leases run <span class=\"_ _2\"></span>for a<span class=\"_ _6b\"> </span>period <span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>ging <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>three <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>sixteen <span class=\"_ _4\"></span>years. <span class=\"_ _4\"></span>Some <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>ption <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>renew <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>after <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>date. <span class=\"_ _4\"></span>Some <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>provide <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span>additional rent payments that are based on changes in local price indi<span class=\"_ _1\"></span>ces.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>so <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>office <span class=\"_ _4\"></span>premises, <span class=\"_ _4\"></span>motor <span class=\"_ _4\"></span>vehicles <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>IT <span class=\"_ _4\"></span>equipment, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>low <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>and/or <span class=\"_ _4\"></span>short<span class=\"_ _2\"></span>-term. <span class=\"_ _8\"></span>The<span class=\"_ _6b\"> </span>Group has elected not to recognise right-<span class=\"ls3\">of</span>-use assets and lease<span class=\"_ _1\"></span> liabilities for these leases. Information about leases for which the Group is a lessee is presented below.<span class=\"_ _6b\"> </span>Right-<span class=\"ls1a\">of</span>-use as<span class=\"_ _2\"></span>sets<span class=\"_ _6b\"> </span>Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>relate <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>office <span class=\"_ _2\"></span>premises <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>tor <span class=\"_ _2\"></span>vehicles<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span></span>P<span class=\"ff3\">roperty and <span class=\"_ _2\"></span>equipment\u2019 <span class=\"_ _2\"></span>(see <span class=\"_ _2\"></span>No<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>28<span class=\"ls5\">).</span><table class=\"s w23d h152\" id=\"_65c5c1bf-0dd8-4460-9252-30516dad84cd\"><tr><td></td><td class=\"c x282 y1950 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group<span class=\"ff15\"> </span></div></td><td></td><td class=\"c x283 y1950 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank<span class=\"ff15\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x282 y1951 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1951 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1952 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x283 y1952 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1953 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January </div></td><td class=\"c x282 y1953 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x284 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x283 y1953 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x285 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,032,993 </div></td></tr><tr><td class=\"c x16e y1954 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation charge for the year </div></td><td class=\"c x282 y1954 wa8 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (788,320) </div></td><td class=\"c x284 y1954 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (896,671) </div></td><td class=\"c x283 y1954 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,828,840) </div></td><td class=\"c x285 y1954 wc h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,542,846) </div></td></tr><tr><td class=\"c x16e y1955 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x282 y1955 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1955 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x283 y1955 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x285 y1955 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td></tr><tr><td class=\"c x16e y1956 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Reclassification to \u2018<span class=\"ff1\">Assets classified as held for </span>sale\u2019<span class=\"ff1\"> </span></div></td><td class=\"c x282 y1956 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(354,147) </div></td><td class=\"c x284 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1956 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1957 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase the scope of the lease </div></td><td class=\"c x282 y1957 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1957 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x285 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1958 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x282 y1958 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x283 y1958 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x16e y1959 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x282 y1959 wa8 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td><td class=\"c x283 y1959 wa9 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td></tr><tr><td class=\"c x16e y195a wa6 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates <span class=\"ff5\"> </span></div></td><td class=\"c x282 y195a wa8 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,732) </div></td><td class=\"c x284 y195a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,768) </div></td><td class=\"c x283 y195a wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y195a wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y195b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December </div></td><td class=\"c x282 y195b wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x284 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x283 y195b wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x285 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td></tr></table>The <span class=\"_ _4\"></span>Bank\u2019s <span class=\"_ _4\"></span>right<span class=\"ff1\">-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>office <span class=\"_ _4\"></span>premises <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>subsidiary <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>USD8,493,720 <span class=\"_ _4\"></span>(2024<span class=\"ls4\">:<span class=\"_ _6b\"> </span></span></span>USD553,926)<span class=\"lsa\">. </span>The Group and Bank do not s<span class=\"ls9\">ub</span>-lease any of their right-<span class=\"ls3\">of</span>-use assets.<span class=\"_ _6b\"> </span>Lease liabilities<table class=\"s w1d0 h153\" id=\"_a086f2db-fde9-459d-8b32-d3ae6b21bd22\"><tr><td></td><td class=\"c x282 y195c wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group<span class=\"ff15\"> </span></div></td><td></td><td class=\"c x283 y195c w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank<span class=\"ff15\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x282 y195d wa8 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y195d wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y195d wa9 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y195d wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y195e wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y195e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x283 y195e wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y195e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y195f wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January </div></td><td class=\"c x282 y195f wa8 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x284 y195f wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,118,563 </div></td><td class=\"c x283 y195f wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td><td class=\"c x285 y195f wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,286,126 </div></td></tr><tr><td class=\"c x16e y1960 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x282 y1960 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1960 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x283 y1960 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x285 y1960 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td></tr><tr><td class=\"c x167 y1961 w23e hb8\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">Reclassification to \u2018Liabilities <span class=\"ff1\">directly associated with the assets<span class=\"_ _6b\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1690 w23f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">held for <span class=\"ff3\">sale\u2019<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x282 y1962 wa8 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(287,519) </div></td><td class=\"c x284 y1962 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1962 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1962 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1963 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase the scope of the lease </div></td><td class=\"c x282 y1963 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1963 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1963 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x285 y1963 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1964 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x282 y1964 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1964 wc h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(744)    </div></td><td class=\"c x283 y1964 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1964 wc h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(744) </div></td></tr><tr><td class=\"c x16e y1965 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of lease liability upon terminati<span class=\"_ _1\"></span>on of lease<span class=\"_ _2\"></span> </div></td><td class=\"c x282 y1965 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1965 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28,451) </div></td><td class=\"c x283 y1965 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1965 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28,451) </div></td></tr><tr><td class=\"c x16e y1966 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x282 y1966 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,852 </div></td><td class=\"c x284 y1966 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,630 </div></td><td class=\"c x283 y1966 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">178,1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y1966 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,207 </div></td></tr><tr><td class=\"c x16e y1967 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payments </div></td><td class=\"c x282 y1967 wa8 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (806,019) </div></td><td class=\"c x284 y1967 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,103,468) </div></td><td class=\"c x283 y1967 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,785,516) </div></td><td class=\"c x285 y1967 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,732,785) </div></td></tr><tr><td class=\"c x16e y1968 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x282 y1968 wa8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">70,54<span class=\"ls0\">9</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1968 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(113,034) </div></td><td class=\"c x283 y1968 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">434,<span class=\"ls0\">437</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1968 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,684) </div></td></tr><tr><td class=\"c x16e y1969 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December  </div></td><td class=\"c x282 y1969 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1969 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1969 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1969 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr></table>The Bank\u2019s lease liabilities include the<span class=\"_ _1\"></span> lease of office premises from a subsidiary<span class=\"ff1\"> amounting to U<span class=\"_ _2\"></span>SD9,276,040 (2024: USD687,114<span class=\"ls5\">).</span> </span>No <span class=\"_ _7\"></span>variable <span class=\"_ _1\"></span>lease <span class=\"_ _7\"></span>payments are <span class=\"_ _7\"></span>applicable <span class=\"_ _7\"></span>to the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>Bank\u2019s <span class=\"_ _1\"></span>liabilities <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>leased office <span class=\"_ _7\"></span>premises<span class=\"ff1\"> <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>tor <span class=\"_ _7\"></span>vehicles<span class=\"_ _6b\"> </span></span>that are accounted for in accordance with IFRS 16 provisions.<span class=\"_ _6b\"> </span>Amounts recognised in<span class=\"_ _2\"></span> profit or loss<table class=\"s w1d1 hac\" id=\"_0131c2c0-c6f5-44bc-82c8-2c6836581c09\"><tr><td></td><td class=\"c x282 y196d wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y196d w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y196e wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y196e wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y196e wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y196e wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y196f wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y196f wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y196f wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y196f wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y1970 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest on lease liabilities (Note 8) </div></td><td class=\"c x282 y1970 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,852 </div></td><td class=\"c x284 y1970 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1970 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">178,1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y1970 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,207 </div></td></tr><tr><td class=\"c x16e y1971 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss on lease modifications  </div></td><td class=\"c x282 y1971 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1971 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,417    </div></td><td class=\"c x283 y1971 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1971 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,417 </div></td></tr><tr><td class=\"c x16e y1972 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases (Note 15) </div></td><td class=\"c x282 y1972 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">221,435 </div></td><td class=\"c x284 y1972 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">333,879 </div></td><td class=\"c x283 y1972 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,822 </div></td><td class=\"c x285 y1972 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">172,557 </div></td></tr><tr><td class=\"c x167 y1973 w240 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to leases of low-value assets, excluding<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1709 w241 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">short-term leases of low-value assets (Note 15)<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y166e wa8 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">32,011<span class=\"ls0\"> </span></div></td><td class=\"c x284 y166e wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,887 </div></td><td class=\"c x283 y166e wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,907 </div></td><td class=\"c x285 y166e wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">46,021 </div></td></tr></table>Extension options<span class=\"_ _6b\"> </span>Some <span class=\"_ _4\"></span>leases <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>office <span class=\"_ _4\"></span>premises <span class=\"_ _4\"></span>contain <span class=\"_ _4\"></span>extension <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>ptions <span class=\"_ _2\"></span>exercisable <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>up <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>twelve <span class=\"_ _4\"></span>months <span class=\"_ _4\"></span>before <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>n<span class=\"_ _2\"></span><span class=\"ls3\">on</span>-<span class=\"_ _6b\"> </span>cancellable contract period. Some extension options held are exer<span class=\"_ _2\"></span>cisable only by the Group and not <span class=\"_ _2\"></span>by the lessors. The Group <span class=\"_ _2\"></span>asses<span class=\"_ _2\"></span>ses<span class=\"_ _6b\"> </span>at <span class=\"_ _4\"></span>lease <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ommencement <span class=\"_ _2\"></span>date <span class=\"_ _4\"></span>whether <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>reasonably <span class=\"_ _4\"></span>certain <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>exercise <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extension <span class=\"_ _4\"></span>options. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>reassesses <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>reasonably certain to exercise the options if there<span class=\"_ _1\"></span> is a significant event or significant changes in circumstances withi<span class=\"_ _2\"></span>n its control.<span class=\"_ _6b\"> </span>Leases as lessor Operating<span class=\"_ _2\"></span> lease<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group l<span class=\"_ _2\"></span>eases out <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>property. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>classified t<span class=\"_ _2\"></span>hese lea<span class=\"_ _2\"></span>ses as <span class=\"_ _2\"></span>operating <span class=\"_ _2\"></span>leases, <span class=\"_ _2\"></span>because <span class=\"_ _2\"></span>they <span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>transfer<span class=\"_ _6b\"> </span>substantially <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>rewards <span class=\"_ _4\"></span>incidental <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ownership <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>assets. <span class=\"_ _4\"></span>Note <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9 <span class=\"_ _4\"></span>sets <span class=\"_ _2\"></span>out <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>operating<span class=\"_ _6b\"> </span>leases <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>investment <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>roperty. <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>ental <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>uring <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>USD1,099,756<span class=\"_ _6b\"> </span>(2024: USD1,056,126) (Refer to Note 13).<span class=\"_ _6b\"> </span>The fo<span class=\"_ _2\"></span>llowing table <span class=\"_ _2\"></span>sets out <span class=\"_ _2\"></span>a ma<span class=\"_ _2\"></span>turity analysis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>lease payments, <span class=\"_ _2\"></span>showing t<span class=\"_ _2\"></span>he undiscounted <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>received af<span class=\"_ _4\"></span>ter t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>reporting date:<table class=\"s w18c h133\" id=\"_4ea9c057-ccdc-4cb2-bcaf-5e18f95b31df\"><tr><td></td><td class=\"c x283 y196a w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y196b wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y196b wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y196c wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y196c wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16d0 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Less than one year </div></td><td class=\"c x283 y16d0 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,061,918 </div></td><td class=\"c x285 y16d0 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">875,597 </div></td></tr><tr><td class=\"c x16e y16d1 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Between one and five years </div></td><td class=\"c x283 y16d1 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,972,755 </div></td><td class=\"c x285 y16d1 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,398,426 </div></td></tr><tr><td class=\"c x16e y16d2 wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total </div></td><td class=\"c x283 y16d2 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,034,673 </div></td><td class=\"c x285 y16d2 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,274,023 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "Leases<span class=\"_ _6b\"> </span>Leases as lessee The Group leases office <span class=\"_ _2\"></span>premises and moto<span class=\"_ _2\"></span>r vehicles that are accounted <span class=\"_ _2\"></span>for in accordance w<span class=\"_ _2\"></span>ith IFRS 16 provisions. The leases run <span class=\"_ _2\"></span>for a<span class=\"_ _6b\"> </span>period <span class=\"_ _2\"></span>ran<span class=\"_ _2\"></span>ging <span class=\"_ _2\"></span>fro<span class=\"_ _2\"></span>m <span class=\"_ _4\"></span>three <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>sixteen <span class=\"_ _4\"></span>years. <span class=\"_ _4\"></span>Some <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>have <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>ption <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>renew <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>after <span class=\"_ _4\"></span>that <span class=\"_ _4\"></span>date. <span class=\"_ _4\"></span>Some <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>provide <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r<span class=\"_ _6b\"> </span>additional rent payments that are based on changes in local price indi<span class=\"_ _1\"></span>ces.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>al<span class=\"_ _2\"></span>so <span class=\"_ _4\"></span>leases <span class=\"_ _4\"></span>some <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>office <span class=\"_ _4\"></span>premises, <span class=\"_ _4\"></span>motor <span class=\"_ _4\"></span>vehicles <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>IT <span class=\"_ _4\"></span>equipment, <span class=\"_ _4\"></span>which <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>low <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>value <span class=\"_ _4\"></span>and/or <span class=\"_ _4\"></span>short<span class=\"_ _2\"></span>-term. <span class=\"_ _8\"></span>The<span class=\"_ _6b\"> </span>Group has elected not to recognise right-<span class=\"ls3\">of</span>-use assets and lease<span class=\"_ _1\"></span> liabilities for these leases. Information about leases for which the Group is a lessee is presented below.<span class=\"_ _6b\"> </span>Right-<span class=\"ls1a\">of</span>-use as<span class=\"_ _2\"></span>sets<span class=\"_ _6b\"> </span>Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>relate <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>office <span class=\"_ _2\"></span>premises <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>tor <span class=\"_ _2\"></span>vehicles<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span></span>P<span class=\"ff3\">roperty and <span class=\"_ _2\"></span>equipment\u2019 <span class=\"_ _2\"></span>(see <span class=\"_ _2\"></span>No<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>28<span class=\"ls5\">).</span><table class=\"s w23d h152\" id=\"_65c5c1bf-0dd8-4460-9252-30516dad84cd\"><tr><td></td><td class=\"c x282 y1950 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group<span class=\"ff15\"> </span></div></td><td></td><td class=\"c x283 y1950 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank<span class=\"ff15\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x282 y1951 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1951 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1952 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x283 y1952 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1953 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January </div></td><td class=\"c x282 y1953 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x284 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x283 y1953 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x285 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,032,993 </div></td></tr><tr><td class=\"c x16e y1954 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation charge for the year </div></td><td class=\"c x282 y1954 wa8 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (788,320) </div></td><td class=\"c x284 y1954 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (896,671) </div></td><td class=\"c x283 y1954 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,828,840) </div></td><td class=\"c x285 y1954 wc h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,542,846) </div></td></tr><tr><td class=\"c x16e y1955 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x282 y1955 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1955 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x283 y1955 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x285 y1955 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td></tr><tr><td class=\"c x16e y1956 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Reclassification to \u2018<span class=\"ff1\">Assets classified as held for </span>sale\u2019<span class=\"ff1\"> </span></div></td><td class=\"c x282 y1956 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(354,147) </div></td><td class=\"c x284 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1956 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1957 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase the scope of the lease </div></td><td class=\"c x282 y1957 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1957 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x285 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1958 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x282 y1958 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x283 y1958 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x16e y1959 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x282 y1959 wa8 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td><td class=\"c x283 y1959 wa9 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td></tr><tr><td class=\"c x16e y195a wa6 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates <span class=\"ff5\"> </span></div></td><td class=\"c x282 y195a wa8 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,732) </div></td><td class=\"c x284 y195a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,768) </div></td><td class=\"c x283 y195a wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y195a wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y195b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December </div></td><td class=\"c x282 y195b wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x284 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x283 y195b wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x285 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td></tr></table>The <span class=\"_ _4\"></span>Bank\u2019s <span class=\"_ _4\"></span>right<span class=\"ff1\">-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>office <span class=\"_ _4\"></span>premises <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>subsidiary <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>USD8,493,720 <span class=\"_ _4\"></span>(2024<span class=\"ls4\">:<span class=\"_ _6b\"> </span></span></span>USD553,926)<span class=\"lsa\">. </span>The Group and Bank do not s<span class=\"ls9\">ub</span>-lease any of their right-<span class=\"ls3\">of</span>-use assets.<span class=\"_ _6b\"> </span>Lease liabilities<table class=\"s w1d0 h153\" id=\"_a086f2db-fde9-459d-8b32-d3ae6b21bd22\"><tr><td></td><td class=\"c x282 y195c wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group<span class=\"ff15\"> </span></div></td><td></td><td class=\"c x283 y195c w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank<span class=\"ff15\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x282 y195d wa8 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y195d wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y195d wa9 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y195d wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y195e wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y195e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x283 y195e wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y195e wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y195f wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January </div></td><td class=\"c x282 y195f wa8 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x284 y195f wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,118,563 </div></td><td class=\"c x283 y195f wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td><td class=\"c x285 y195f wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,286,126 </div></td></tr><tr><td class=\"c x16e y1960 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x282 y1960 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1960 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x283 y1960 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x285 y1960 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td></tr><tr><td class=\"c x167 y1961 w23e hb8\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">Reclassification to \u2018Liabilities <span class=\"ff1\">directly associated with the assets<span class=\"_ _6b\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1690 w23f hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">held for <span class=\"ff3\">sale\u2019<span class=\"_ _6b\"> </span></span></div></td><td class=\"c x282 y1962 wa8 h11\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(287,519) </div></td><td class=\"c x284 y1962 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1962 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1962 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1963 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase the scope of the lease </div></td><td class=\"c x282 y1963 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1963 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1963 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x285 y1963 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1964 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x282 y1964 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1964 wc h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(744)    </div></td><td class=\"c x283 y1964 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1964 wc h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(744) </div></td></tr><tr><td class=\"c x16e y1965 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of lease liability upon terminati<span class=\"_ _1\"></span>on of lease<span class=\"_ _2\"></span> </div></td><td class=\"c x282 y1965 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1965 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28,451) </div></td><td class=\"c x283 y1965 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1965 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(28,451) </div></td></tr><tr><td class=\"c x16e y1966 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x282 y1966 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,852 </div></td><td class=\"c x284 y1966 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">130,630 </div></td><td class=\"c x283 y1966 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">178,1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y1966 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,207 </div></td></tr><tr><td class=\"c x16e y1967 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payments </div></td><td class=\"c x282 y1967 wa8 h7\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (806,019) </div></td><td class=\"c x284 y1967 wc h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,103,468) </div></td><td class=\"c x283 y1967 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,785,516) </div></td><td class=\"c x285 y1967 wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,732,785) </div></td></tr><tr><td class=\"c x16e y1968 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates </div></td><td class=\"c x282 y1968 wa8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">70,54<span class=\"ls0\">9</span><span class=\"ls0\"> </span></div></td><td class=\"c x284 y1968 wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(113,034) </div></td><td class=\"c x283 y1968 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">434,<span class=\"ls0\">437</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y1968 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(59,684) </div></td></tr><tr><td class=\"c x16e y1969 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December  </div></td><td class=\"c x282 y1969 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1969 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1969 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1969 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr></table>The Bank\u2019s lease liabilities include the<span class=\"_ _1\"></span> lease of office premises from a subsidiary<span class=\"ff1\"> amounting to U<span class=\"_ _2\"></span>SD9,276,040 (2024: USD687,114<span class=\"ls5\">).</span> </span>No <span class=\"_ _7\"></span>variable <span class=\"_ _1\"></span>lease <span class=\"_ _7\"></span>payments are <span class=\"_ _7\"></span>applicable <span class=\"_ _7\"></span>to the<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>Group\u2019s <span class=\"_ _7\"></span>and <span class=\"_ _1\"></span>Bank\u2019s <span class=\"_ _1\"></span>liabilities <span class=\"_ _7\"></span>in <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _7\"></span>of the<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>leased office <span class=\"_ _7\"></span>premises<span class=\"ff1\"> <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>mo<span class=\"_ _2\"></span>tor <span class=\"_ _7\"></span>vehicles<span class=\"_ _6b\"> </span></span>that are accounted for in accordance with IFRS 16 provisions.<span class=\"_ _6b\"> </span>Amounts recognised in<span class=\"_ _2\"></span> profit or loss<table class=\"s w1d1 hac\" id=\"_0131c2c0-c6f5-44bc-82c8-2c6836581c09\"><tr><td></td><td class=\"c x282 y196d wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y196d w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y196e wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y196e wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y196e wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y196e wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y196f wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y196f wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y196f wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y196f wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y1970 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest on lease liabilities (Note 8) </div></td><td class=\"c x282 y1970 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">129,852 </div></td><td class=\"c x284 y1970 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,233 </div></td><td class=\"c x283 y1970 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">178,1<span class=\"ls2\">39</span> </div></td><td class=\"c x285 y1970 wc h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">39,207 </div></td></tr><tr><td class=\"c x16e y1971 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loss on lease modifications  </div></td><td class=\"c x282 y1971 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1971 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,417    </div></td><td class=\"c x283 y1971 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1971 wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,417 </div></td></tr><tr><td class=\"c x16e y1972 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to short-term leases (Note 15) </div></td><td class=\"c x282 y1972 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">221,435 </div></td><td class=\"c x284 y1972 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">333,879 </div></td><td class=\"c x283 y1972 wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">82,822 </div></td><td class=\"c x285 y1972 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">172,557 </div></td></tr><tr><td class=\"c x167 y1973 w240 hbf\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Expenses relating to leases of low-value assets, excluding<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1709 w241 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">short-term leases of low-value assets (Note 15)<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y166e wa8 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">32,011<span class=\"ls0\"> </span></div></td><td class=\"c x284 y166e wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">22,887 </div></td><td class=\"c x283 y166e wa9 h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">16,907 </div></td><td class=\"c x285 y166e wc h11\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">46,021 </div></td></tr></table>Extension options<span class=\"_ _6b\"> </span>Some <span class=\"_ _4\"></span>leases <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>office <span class=\"_ _4\"></span>premises <span class=\"_ _4\"></span>contain <span class=\"_ _4\"></span>extension <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>ptions <span class=\"_ _2\"></span>exercisable <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>up <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>twelve <span class=\"_ _4\"></span>months <span class=\"_ _4\"></span>before <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>end <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>n<span class=\"_ _2\"></span><span class=\"ls3\">on</span>-<span class=\"_ _6b\"> </span>cancellable contract period. Some extension options held are exer<span class=\"_ _2\"></span>cisable only by the Group and not <span class=\"_ _2\"></span>by the lessors. The Group <span class=\"_ _2\"></span>asses<span class=\"_ _2\"></span>ses<span class=\"_ _6b\"> </span>at <span class=\"_ _4\"></span>lease <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ommencement <span class=\"_ _2\"></span>date <span class=\"_ _4\"></span>whether <span class=\"_ _4\"></span>it <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>reasonably <span class=\"_ _4\"></span>certain <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>exercise <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>extension <span class=\"_ _4\"></span>options. <span class=\"_ _4\"></span>The <span class=\"_ _4\"></span>Group <span class=\"_ _4\"></span>reassesses <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>hether <span class=\"_ _4\"></span>i<span class=\"_ _2\"></span>t <span class=\"_ _4\"></span>is<span class=\"_ _6b\"> </span>reasonably certain to exercise the options if there<span class=\"_ _1\"></span> is a significant event or significant changes in circumstances withi<span class=\"_ _2\"></span>n its control.<span class=\"_ _6b\"> </span>Leases as lessor Operating<span class=\"_ _2\"></span> lease<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>Group l<span class=\"_ _2\"></span>eases out <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>investment <span class=\"_ _2\"></span>property. <span class=\"_ _2\"></span>The <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>classified t<span class=\"_ _2\"></span>hese lea<span class=\"_ _2\"></span>ses as <span class=\"_ _2\"></span>operating <span class=\"_ _2\"></span>leases, <span class=\"_ _2\"></span>because <span class=\"_ _2\"></span>they <span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>transfer<span class=\"_ _6b\"> </span>substantially <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>risks <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nd <span class=\"_ _2\"></span>rewards <span class=\"_ _4\"></span>incidental <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>ownership <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>assets. <span class=\"_ _4\"></span>Note <span class=\"_ _2\"></span>2<span class=\"_ _2\"></span>9 <span class=\"_ _4\"></span>sets <span class=\"_ _2\"></span>out <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>about <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>operating<span class=\"_ _6b\"> </span>leases <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>investment <span class=\"_ _2\"></span>p<span class=\"_ _2\"></span>roperty. <span class=\"_ _2\"></span>R<span class=\"_ _2\"></span>ental <span class=\"_ _2\"></span>income <span class=\"_ _4\"></span>recognised <span class=\"_ _2\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Group <span class=\"_ _2\"></span>d<span class=\"_ _2\"></span>uring <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _4\"></span>December <span class=\"_ _2\"></span>202<span class=\"_ _2\"></span>5 <span class=\"_ _4\"></span>was <span class=\"_ _4\"></span>USD1,099,756<span class=\"_ _6b\"> </span>(2024: USD1,056,126) (Refer to Note 13).<span class=\"_ _6b\"> </span>The fo<span class=\"_ _2\"></span>llowing table <span class=\"_ _2\"></span>sets out <span class=\"_ _2\"></span>a ma<span class=\"_ _2\"></span>turity analysis <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>lease payments, <span class=\"_ _2\"></span>showing t<span class=\"_ _2\"></span>he undiscounted <span class=\"_ _2\"></span>lease <span class=\"_ _2\"></span>payments to <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>received af<span class=\"_ _4\"></span>ter t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>reporting date:<table class=\"s w18c h133\" id=\"_4ea9c057-ccdc-4cb2-bcaf-5e18f95b31df\"><tr><td></td><td class=\"c x283 y196a w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y196b wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y196b wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y196c wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y196c wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y16d0 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Less than one year </div></td><td class=\"c x283 y16d0 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,061,918 </div></td><td class=\"c x285 y16d0 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">875,597 </div></td></tr><tr><td class=\"c x16e y16d1 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Between one and five years </div></td><td class=\"c x283 y16d1 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,972,755 </div></td><td class=\"c x285 y16d1 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,398,426 </div></td></tr><tr><td class=\"c x16e y16d2 wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Total </div></td><td class=\"c x283 y16d2 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,034,673 </div></td><td class=\"c x285 y16d2 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,274,023 </div></td></tr></table>Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "Right-<span class=\"ls1a\">of</span>-use as<span class=\"_ _2\"></span>sets<span class=\"_ _6b\"> </span>Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>assets <span class=\"_ _2\"></span>relate <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>leased <span class=\"_ _2\"></span>office <span class=\"_ _2\"></span>premises <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>mo<span class=\"_ _2\"></span>tor <span class=\"_ _2\"></span>vehicles<span class=\"_ _1\"></span> <span class=\"_ _2\"></span><span class=\"ff3\">that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>presented <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>\u2018<span class=\"_ _2\"></span></span>P<span class=\"ff3\">roperty and <span class=\"_ _2\"></span>equipment\u2019 <span class=\"_ _2\"></span>(see <span class=\"_ _2\"></span>No<span class=\"_ _2\"></span>te<span class=\"_ _6b\"> </span></span>28<span class=\"ls5\">).</span><table class=\"s w23d h152\" id=\"_65c5c1bf-0dd8-4460-9252-30516dad84cd\"><tr><td></td><td class=\"c x282 y1950 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group<span class=\"ff15\"> </span></div></td><td></td><td class=\"c x283 y1950 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Bank<span class=\"ff15\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x282 y1951 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1951 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1951 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1952 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td><td class=\"c x283 y1952 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1952 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1953 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 1 January </div></td><td class=\"c x282 y1953 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x284 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,991,019 </div></td><td class=\"c x283 y1953 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td><td class=\"c x285 y1953 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,032,993 </div></td></tr><tr><td class=\"c x16e y1954 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Depreciation charge for the year </div></td><td class=\"c x282 y1954 wa8 h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (788,320) </div></td><td class=\"c x284 y1954 wc h6\"><div class=\"t m0 xb1 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (896,671) </div></td><td class=\"c x283 y1954 wa9 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,828,840) </div></td><td class=\"c x285 y1954 wc h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,542,846) </div></td></tr><tr><td class=\"c x16e y1955 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions </div></td><td class=\"c x282 y1955 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1955 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,881,237 </div></td><td class=\"c x283 y1955 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">226,386 </div></td><td class=\"c x285 y1955 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">641,751 </div></td></tr><tr><td class=\"c x16e y1956 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff3 fs0 fc0 sc0 ls0 ws0\">Reclassification to \u2018<span class=\"ff1\">Assets classified as held for </span>sale\u2019<span class=\"ff1\"> </span></div></td><td class=\"c x282 y1956 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(354,147) </div></td><td class=\"c x284 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1956 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1956 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1957 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that increase the scope of the lease </div></td><td class=\"c x282 y1957 wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1957 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,319,916 </div></td><td class=\"c x285 y1957 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1958 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease modifications that decrease the scope of the lease </div></td><td class=\"c x282 y1958 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td><td class=\"c x283 y1958 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1958 wc h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,255) </div></td></tr><tr><td class=\"c x16e y1959 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Derecognition of right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> asset upon termination of lease </div></td><td class=\"c x282 y1959 wa8 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td><td class=\"c x283 y1959 wa9 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1959 wc h12\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27,380) </div></td></tr><tr><td class=\"c x16e y195a wa6 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effect of movement in exchange rates <span class=\"ff5\"> </span></div></td><td class=\"c x282 y195a wa8 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,732) </div></td><td class=\"c x284 y195a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,768) </div></td><td class=\"c x283 y195a wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y195a wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y195b wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Balance at 31 December </div></td><td class=\"c x282 y195b wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,783,983 </div></td><td class=\"c x284 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">2,928,182 </div></td><td class=\"c x283 y195b wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,820,725 </div></td><td class=\"c x285 y195b wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,103,263 </div></td></tr></table>The <span class=\"_ _4\"></span>Bank\u2019s <span class=\"_ _4\"></span>right<span class=\"ff1\">-<span class=\"ls3\">of</span>-use <span class=\"_ _2\"></span>assets <span class=\"_ _4\"></span>include <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>lease <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>office <span class=\"_ _4\"></span>premises <span class=\"_ _4\"></span>from <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>subsidiary <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>arrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _8\"></span>USD8,493,720 <span class=\"_ _4\"></span>(2024<span class=\"ls4\">:<span class=\"_ _6b\"> </span></span></span>USD553,926)<span class=\"lsa\">. </span>The Group and Bank do not s<span class=\"ls9\">ub</span>-lease any of their right-<span class=\"ls3\">of</span>-use assets.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-455": {
   "value": "Intangible assets<span class=\"_ _6b\"> </span><span class=\"ff8\"><span class=\"_ _22\"> </span></span>Reconciliation of carrying amount<table class=\"s w242 h154\" id=\"_b266d4d6-012e-4e5f-8560-26df0a8f2a5a\"><tr><td></td><td class=\"c x283 y1974 wa9 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td class=\"c x285 y1974 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x283 y1975 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1975 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td></td><td class=\"c x283 y1976 wa9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td><td class=\"c x285 y1976 wc h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td></tr><tr><td class=\"c x16e y1977 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1978 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x283 y1978 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,745,386 </div></td><td class=\"c x285 y1978 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,676,035 </div></td></tr><tr><td class=\"c x16e y1979 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1979 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td><td class=\"c x285 y1979 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td></tr><tr><td class=\"c x16e y197a wb8 h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197a wa9 h12\"><div class=\"t m0 x1c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y197a wc h12\"><div class=\"t m0 x9f h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197b wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197b wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x283 y197c wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197d wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197d wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td><td class=\"c x285 y197d wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td></tr><tr><td class=\"c x16e y197e wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y197e wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y197e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197f wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y197f wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">12</span>8,<span class=\"ls2\">45</span>0) </div></td><td class=\"c x285 y197f wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">128</span>,<span class=\"ls2\">45</span>0) </div></td></tr><tr><td class=\"c x16e y1980 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1980 wa9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y1980 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1981 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1981 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,751,443 </div></td><td class=\"c x285 y1981 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,707,423 </div></td></tr><tr><td class=\"c x16e y1982 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Accumulated amortisation and impairment l<span class=\"_ _1\"></span>osses<span class=\"_ _2\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1983 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 <span class=\"_ _1d\"> </span><span class=\"ff17\"> </span></div></td><td class=\"c x283 y1983 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,121,399 </div></td><td class=\"c x285 y1983 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,051,299 </div></td></tr><tr><td class=\"c x16e y1984 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1984 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">866,568 </div></td><td class=\"c x285 y1984 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">867,317 </div></td></tr><tr><td class=\"c x16e y1985 wb8 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1985 wa9 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y1985 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1986 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1986 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1986 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1987 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 <span class=\"_ _1d\"> </span> </div></td><td class=\"c x283 y1987 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1987 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1988 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1988 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td><td class=\"c x285 y1988 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td></tr><tr><td class=\"c x16e y1989 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y1989 wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y1989 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198a wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y198a wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td><td class=\"c x285 y198a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td></tr><tr><td class=\"c x16e y198b wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198b wa9 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y198b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198c wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,725,250 </div></td><td class=\"c x285 y198c wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,681,230 </div></td></tr><tr><td class=\"c x16e y198d wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts </div></td><td></td><td></td></tr><tr><td class=\"c x16e y198e wb8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x283 y198e wa9 h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,623,987<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x285 y198e wc h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,624,736<span class=\"ff5 fc4\"> </span></div></td></tr><tr><td class=\"c x16e y198f wb8 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x283 y198f wa9 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td><td class=\"c x285 y198f wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td></tr><tr><td class=\"c x16e y1990 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1990 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td><td class=\"c x285 y1990 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td></tr></table>During <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>yea<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>wrote <span class=\"_ _2\"></span>off <span class=\"_ _4\"></span>partially <span class=\"_ _2\"></span>amorti<span class=\"_ _2\"></span>sed <span class=\"_ _2\"></span>'Software' <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>use. <span class=\"_ _4\"></span><span class=\"ls14\">No<span class=\"_ _6b\"> </span></span>write-offs were effected for 'Software' during<span class=\"_ _1\"></span> the financial year ended 31 December 2024.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "Intangible assets<span class=\"_ _6b\"> </span>Reconciliation of carrying amount<table class=\"s w242 h154\" id=\"_b266d4d6-012e-4e5f-8560-26df0a8f2a5a\"><tr><td></td><td class=\"c x283 y1974 wa9 h7\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td class=\"c x285 y1974 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x283 y1975 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1975 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td></td><td class=\"c x283 y1976 wa9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td><td class=\"c x285 y1976 wc h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Software  </div></td></tr><tr><td class=\"c x16e y1977 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Cost<span class=\"fc0\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x16e y1978 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 </div></td><td class=\"c x283 y1978 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,745,386 </div></td><td class=\"c x285 y1978 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,676,035 </div></td></tr><tr><td class=\"c x16e y1979 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1979 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td><td class=\"c x285 y1979 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,149,354 </div></td></tr><tr><td class=\"c x16e y197a wb8 h12\"><div class=\"t m0 x4 h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197a wa9 h12\"><div class=\"t m0 x1c h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y197a wc h12\"><div class=\"t m0 x9f h2 y497 ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197b wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197b wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197b wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 </div></td><td class=\"c x283 y197c wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,908,805 </div></td><td class=\"c x285 y197c wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,825,389 </div></td></tr><tr><td class=\"c x16e y197d wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Additions<span class=\"ff17\"> </span></div></td><td class=\"c x283 y197d wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td><td class=\"c x285 y197d wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,010,484 </div></td></tr><tr><td class=\"c x16e y197e wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y197e wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y197e wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y197f wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y197f wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">12</span>8,<span class=\"ls2\">45</span>0) </div></td><td class=\"c x285 y197f wc h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">128</span>,<span class=\"ls2\">45</span>0) </div></td></tr><tr><td class=\"c x16e y1980 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1980 wa9 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y1980 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1981 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1981 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,751,443 </div></td><td class=\"c x285 y1981 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,707,423 </div></td></tr><tr><td class=\"c x16e y1982 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Accumulated amortisation and impairment l<span class=\"_ _1\"></span>osses<span class=\"_ _2\"></span> </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1983 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024 <span class=\"_ _1d\"> </span><span class=\"ff17\"> </span></div></td><td class=\"c x283 y1983 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,121,399 </div></td><td class=\"c x285 y1983 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,051,299 </div></td></tr><tr><td class=\"c x16e y1984 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1984 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">866,568 </div></td><td class=\"c x285 y1984 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">867,317 </div></td></tr><tr><td class=\"c x16e y1985 wb8 h8\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1985 wa9 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,065 </div></td><td class=\"c x285 y1985 wc h8\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1986 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1986 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1986 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1987 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 1 January 2025 <span class=\"_ _1d\"> </span> </div></td><td class=\"c x283 y1987 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,002,032 </div></td><td class=\"c x285 y1987 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,918,616 </div></td></tr><tr><td class=\"c x16e y1988 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Charge for the year<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1988 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td><td class=\"c x285 y1988 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">854,400 </div></td></tr><tr><td class=\"c x16e y1989 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Assets classified as held for sale </div></td><td class=\"c x283 y1989 wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(39,281) </div></td><td class=\"c x285 y1989 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198a wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Write-offs </div></td><td class=\"c x283 y198a wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td><td class=\"c x285 y198a wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(<span class=\"ls2\"></span><span class=\"ls2\">91</span>,<span class=\"ls2\">786</span>) </div></td></tr><tr><td class=\"c x16e y198b wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rates<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198b wa9 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(115) </div></td><td class=\"c x285 y198b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y198c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y198c wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,725,250 </div></td><td class=\"c x285 y198c wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,681,230 </div></td></tr><tr><td class=\"c x16e y198d wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Carrying amounts </div></td><td></td><td></td></tr><tr><td class=\"c x16e y198e wb8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 1 January 2024<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x283 y198e wa9 h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,623,987<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x285 y198e wc h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,624,736<span class=\"ff5 fc4\"> </span></div></td></tr><tr><td class=\"c x16e y198f wb8 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">At 31 December 2024 </div></td><td class=\"c x283 y198f wa9 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td><td class=\"c x285 y198f wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,906,773 </div></td></tr><tr><td class=\"c x16e y1990 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">At 31 December 2025<span class=\"ff17\"> </span></div></td><td class=\"c x283 y1990 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td><td class=\"c x285 y1990 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,026,193 </div></td></tr></table>During <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>yea<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025<span class=\"_ _2\"></span>, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>wrote <span class=\"_ _2\"></span>off <span class=\"_ _4\"></span>partially <span class=\"_ _2\"></span>amorti<span class=\"_ _2\"></span>sed <span class=\"_ _2\"></span>'Software' <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>it <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>no <span class=\"_ _4\"></span>longer <span class=\"_ _2\"></span>in <span class=\"_ _4\"></span>use. <span class=\"_ _4\"></span><span class=\"ls14\">No<span class=\"_ _6b\"> </span></span>write-offs were effected for 'Software' during<span class=\"_ _1\"></span> the financial year ended 31 December 2024.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-456": {
   "value": "Movements in temporary differences during the year<span class=\"_ _6b\"> </span>Deferred tax assets<span class=\"_ _6b\"> </span>Group<table class=\"s w243 h155\" id=\"_20cd98ae-b325-489a-b6ad-451fa7d37450\"><tr><td></td><td></td><td></td><td class=\"c x337 y19a3 w244 hed\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Effect of<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x338 y16ab w245 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Opening<span class=\"_ _6b\"> </span></div></td><td class=\"c x339 y16ab w246 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Recognised in<span class=\"_ _6b\"> </span></div></td><td class=\"c x33a y16ab w247 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">movement in<span class=\"_ _6b\"> </span></div></td><td class=\"c x33b y16ab w248 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Closing<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x33c y19a4 w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td><td class=\"c x33d y19a4 w198 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x33e y19a4 w24a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">exchange rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x33f y19a4 w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x340 y19a5 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x341 y19a5 w8 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x342 y19a5 w9 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x343 y19a5 w92 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e9 y19a6 w7 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19a7 w7 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19a7 w92 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (388,322) </div></td><td class=\"c x341 y19a7 w8 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 3,308  </div></td><td class=\"c x342 y19a7 w9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (2,227) </div></td><td class=\"c x343 y19a7 w92 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (387,241) </div></td></tr><tr><td class=\"c x1e9 y19a8 w7 h8\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19a8 w92 h8\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,568,003  </div></td><td class=\"c x341 y19a8 w8 h8\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (155,892) </div></td><td class=\"c x342 y19a8 w9 h8\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (21,291) </div></td><td class=\"c x343 y19a8 w92 h8\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,390,820  </div></td></tr><tr><td class=\"c x1e9 y19a9 w7 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19a9 w92 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x341 y19a9 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19a9 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19a9 w92 h7\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19aa w7 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances<span class=\"ff5\"> </span></div></td><td class=\"c x340 y19aa w92 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x341 y19aa w8 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19aa w9 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19aa w92 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19ab w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x340 y19ab w92 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,779,755  </div></td><td class=\"c x341 y19ab w8 h7\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(305,429) </div></td><td class=\"c x342 y19ab w9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,352) </div></td><td class=\"c x343 y19ab w92 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,472,974 </div></td></tr><tr><td class=\"c x1e9 y19ac w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x340 y19ac w92 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 704,559  </div></td><td class=\"c x341 y19ac w8 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">  (173,808) </div></td><td class=\"c x342 y19ac w9 h6\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (106) </div></td><td class=\"c x343 y19ac w92 h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">530,645 </div></td></tr><tr><td class=\"c x1e9 y19ad w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x340 y19ad w92 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (707,971) </div></td><td class=\"c x341 y19ad w8 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">221,342 </div></td><td class=\"c x342 y19ad w9 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (638) </div></td><td class=\"c x343 y19ad w92 h7\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(487,267) </div></td></tr><tr><td></td><td class=\"c x340 y19ae w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,654,513 </div></td><td class=\"c x341 y19ae w8 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (410,479) </div></td><td class=\"c x342 y19ae w9 h6\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (25,614) </div></td><td class=\"c x343 y19ae w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,218,420  </div></td></tr><tr><td class=\"c x1e9 y19af w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"><span class=\"fc0\"> </span></span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19b0 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation </div></td><td class=\"c x340 y19b0 w92 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (512,806) </div></td><td class=\"c x341 y19b0 w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 125,853  </div></td><td class=\"c x342 y19b0 w9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (1,369) </div></td><td class=\"c x343 y19b0 w92 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (388,322) </div></td></tr><tr><td class=\"c x1e9 y19b1 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances </div></td><td class=\"c x340 y19b1 w92 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 7,643,657  </div></td><td class=\"c x341 y19b1 w8 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (3,038,924) </div></td><td class=\"c x342 y19b1 w9 h6\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (36,730) </div></td><td class=\"c x343 y19b1 w92 h6\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,568,003  </div></td></tr><tr><td class=\"c x1e9 y19b2 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments </div></td><td class=\"c x340 y19b2 w92 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x341 y19b2 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19b2 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19b2 w92 h7\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19b3 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances </div></td><td class=\"c x340 y19b3 w92 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x341 y19b3 w8 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x342 y19b3 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19b3 w92 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19b4 w7 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x340 y19b4 w92 h12\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 11,168,547  </div></td><td class=\"c x341 y19b4 w8 h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (384,275) </div></td><td class=\"c x342 y19b4 w9 h12\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (4,517) </div></td><td class=\"c x343 y19b4 w92 h12\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,779,755  </div></td></tr><tr><td class=\"c x1e9 y19b5 w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x340 y19b5 w92 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 374,928  </div></td><td class=\"c x341 y19b5 w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 335,342  </div></td><td class=\"c x342 y19b5 w9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,711) </div></td><td class=\"c x343 y19b5 w92 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 704,559  </div></td></tr><tr><td class=\"c x1e9 y19b6 w7 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x340 y19b6 w92 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (372,336) </div></td><td class=\"c x341 y19b6 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (340,952) </div></td><td class=\"c x342 y19b6 w9 h6\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 5,317  </div></td><td class=\"c x343 y19b6 w92 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (707,971) </div></td></tr><tr><td></td><td class=\"c x340 y19b7 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 19,000,479  </div></td><td class=\"c x341 y19b7 w8 h7\"><div class=\"t m0 x7d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (3,302,956) </div></td><td class=\"c x342 y19b7 w9 h7\"><div class=\"t m0 x100 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (43,010) </div></td><td class=\"c x343 y19b7 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,654,513  </div></td></tr></table>Bank<table class=\"s w243 h156\" id=\"_04838b36-308b-4cc6-9a53-6dbdc343c045\"><tr><td></td><td class=\"c x344 y19b8 w245 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Opening<span class=\"_ _6b\"> </span></div></td><td class=\"c x345 y19b8 w246 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Recognised in<span class=\"_ _6b\"> </span></div></td><td class=\"c x33b y19b8 w248 hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Closing<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x346 y19b9 w249 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td><td class=\"c x347 y19b9 w198 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">profit or loss<span class=\"_ _6b\"> </span></div></td><td class=\"c x33f y19b9 w249 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x341 y19ba w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x342 y19ba w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x343 y19ba w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x1e9 y19bb w8f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19bc w8f h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation </div></td><td class=\"c x341 y19bc w8 h12\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td><td class=\"c x342 y19bc w9 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19bc w92 h12\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td></tr><tr><td class=\"c x1e9 y19bd w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances </div></td><td class=\"c x341 y19bd w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td><td class=\"c x342 y19bd w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19bd w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td></tr><tr><td class=\"c x1e9 y19be w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments </div></td><td class=\"c x341 y19be w8 h6\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x342 y19be w9 h6\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19be w92 h6\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19bf w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances </div></td><td class=\"c x341 y19bf w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x342 y19bf w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19bf w92 h7\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19c0 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x341 y19c0 w8 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,702,539  </div></td><td class=\"c x342 y19c0 w9 h6\"><div class=\"t m0 x43 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(229,565)<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x343 y19c0 w92 h6\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">10,472,974 </div></td></tr><tr><td class=\"c x1e9 y19c1 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x341 y19c1 w8 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 400,897  </div></td><td class=\"c x342 y19c1 w9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,930,677 </div></td><td class=\"c x343 y19c1 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">3,331,574 </div></td></tr><tr><td class=\"c x1e9 y19c2 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x341 y19c2 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (386,142) </div></td><td class=\"c x342 y19c2 w9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,701,112)  </div></td><td class=\"c x343 y19c2 w92 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(3,087,254) </div></td></tr><tr><td></td><td class=\"c x341 y19c3 w8 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td><td class=\"c x342 y19c3 w9 h6\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c3 w92 h6\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td></tr><tr><td class=\"c x1e9 y19c4 w8f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x1e9 y19c5 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Excess of capital allowances over depreciation </div></td><td class=\"c x341 y19c5 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (562,820) </div></td><td class=\"c x342 y19c5 w9 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 130,030  </div></td><td class=\"c x343 y19c5 w92 h6\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (432,790) </div></td></tr><tr><td class=\"c x1e9 y19c6 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss allowances </div></td><td class=\"c x341 y19c6 w8 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td><td class=\"c x342 y19c6 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c6 w92 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 4,021,841  </div></td></tr><tr><td class=\"c x1e9 y19c7 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair values of financial instruments </div></td><td class=\"c x341 y19c7 w8 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td><td class=\"c x342 y19c7 w9 h7\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c7 w92 h7\"><div class=\"t m0 x1d hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 76,463  </div></td></tr><tr><td class=\"c x1e9 y19c8 w8f h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed capital allowances </div></td><td class=\"c x341 y19c8 w8 h12\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td><td class=\"c x342 y19c8 w9 h12\"><div class=\"t m0 x7c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19c8 w92 h12\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 622,026  </div></td></tr><tr><td class=\"c x1e9 y19c9 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Unabsorbed tax losses </div></td><td class=\"c x341 y19c9 w8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 10,758,727  </div></td><td class=\"c x342 y19c9 w9 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (56,188) </div></td><td class=\"c x343 y19c9 w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 10,702,539  </div></td></tr><tr><td class=\"c x1e9 y19ca w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities </div></td><td class=\"c x341 y19ca w8 h6\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 800,144  </div></td><td class=\"c x342 y19ca w9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (399,247) </div></td><td class=\"c x343 y19ca w92 h6\"><div class=\"t m0 x17 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 400,897  </div></td></tr><tr><td class=\"c x1e9 y19cb w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Right-<span class=\"ls3\">of</span>-use<span class=\"_ _1\"></span> assets </div></td><td class=\"c x341 y19cb w8 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (711,547) </div></td><td class=\"c x342 y19cb w9 h7\"><div class=\"t m0 x17 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 325,405  </div></td><td class=\"c x343 y19cb w92 h7\"><div class=\"t m0 x1c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (386,142) </div></td></tr><tr><td></td><td class=\"c x341 y19cc w8 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td><td class=\"c x342 y19cc w9 h7\"><div class=\"t m0 x7c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x343 y19cc w92 h7\"><div class=\"t m0 x15 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 15,004,834  </div></td></tr></table>Deferred tax liabilitie<span class=\"_ _2\"></span>s Group <table class=\"s w24b h157\" id=\"_60acea49-c28c-42ae-b571-48d11514be90\"><tr><td></td><td></td><td class=\"c x348 y19cd w244 h112\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Effect of<span class=\"_ _6b\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x349 y19ce w245 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Opening<span class=\"_ _6b\"> </span></div></td><td class=\"c x34a y19ce w247 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">movement in<span class=\"_ _6b\"> </span></div></td><td class=\"c x34b y19ce w248 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">Closing<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x34c y19cf w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td><td class=\"c x34d y19cf w24a hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">exchange rates<span class=\"_ _6b\"> </span></div></td><td class=\"c x34e y19cf w249 hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">balance<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x290 y19d0 w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y19d0 w8 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x291 y19d0 w92 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d1 w8f h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19d2 w8f h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value of investment property and property and equipment </div></td><td class=\"c x290 y19d2 w9 h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,011,635 </div></td><td class=\"c x286 y19d2 w8 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">525,552 </div></td><td class=\"c x291 y19d2 w92 h7\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,537,187 </div></td></tr><tr><td class=\"c x16e y19d3 w8f h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19d4 w8f h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Changes in fair value of investment property and property and equipment </div></td><td class=\"c x290 y19d4 w9 h6\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,266,961 </div></td><td class=\"c x286 y19d4 w8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (255,326) </div></td><td class=\"c x291 y19d4 w92 h6\"><div class=\"t m0 x40 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,011,635 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-457": {
   "value": "<div class=\"c w2 h0 gs20\"><div class=\"t m0 x6 h2 y595 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 yff1 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 xf hb yff2 ff8 fs2 fc3 sc0 ls0 ws0\"> <span class=\"_ _45\"> </span><span class=\"ff1\">Other assets </span></div><div class=\"t m0 x6 h2 yb5a ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs21\"><table class=\"s w1d1 h158\" id=\"_106c64b9-b940-4aa6-8654-fee22fc3aa6a\"><tr><td></td><td class=\"c x282 y19d5 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19d5 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19d6 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19d6 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19d7 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19d7 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d8 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accounts receivable and prepayments  </div></td><td class=\"c x282 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,335,148 </div></td><td class=\"c x284 y19d8 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,471,505 </div></td><td class=\"c x283 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090,541 </div></td><td class=\"c x285 y19d8 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,893,388 </div></td></tr><tr><td class=\"c x16e y19d9 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accrued income </div></td><td class=\"c x282 y19d9 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,809 </div></td><td class=\"c x284 y19d9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,708 </div></td><td class=\"c x283 y19d9 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,017 </div></td><td class=\"c x285 y19d9 wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,884 </div></td></tr><tr><td class=\"c x16e y19da w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation receivable </div></td><td class=\"c x282 y19da wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,163 </div></td><td class=\"c x284 y19da wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,374 </div></td><td class=\"c x283 y19da wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,135 </div></td><td class=\"c x285 y19da wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,886 </div></td></tr><tr><td class=\"c x16e y19db w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Depositor Compensation Scheme </div></td><td class=\"c x282 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x284 y19db wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td><td class=\"c x283 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x285 y19db wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td></tr><tr><td class=\"c x16e y19dc w70 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Single Resolution Fund </div></td><td class=\"c x282 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x284 y19dc wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x285 y19dc wb6 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y19dd w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x282 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">613,1<span class=\"ls2\">09</span> </div></td><td class=\"c x284 y19dd wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,892,665 </div></td><td class=\"c x283 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">611,636 </div></td><td class=\"c x285 y19dd wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,891,367 </div></td></tr><tr><td></td><td class=\"c x282 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,274,697 </div></td><td class=\"c x284 y19de wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,088,122 </div></td><td class=\"c x283 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,857,797 </div></td><td class=\"c x285 y19de wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,312,395 </div></td></tr></table></div><div class=\"c w2 h0 gs20\"><div class=\"t m0 x6 h2 yff5 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y2d0 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 yff6 ff3 fs0 fc0 sc0 ls0 ws0\">\u2018Accounts receivable and <span class=\"_ _2\"></span>prepayments\u2019 includes an <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span><span class=\"ff1\">US<span class=\"_ _2\"></span>D1,510,558 (<span class=\"ls2\">202</span>4: USD1,215,181<span class=\"ls5\">) <span class=\"_ _2\"></span></span>related to subsidiary co<span class=\"_ _2\"></span>mpanies of<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span></div><div class=\"t m0 x6 h2 yff7 ff1 fs0 fc0 sc0 ls0 ws0\">the Bank.  </div><div class=\"t m0 x6 h2 yae9 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 yc88 ff1 fs0 fc0 sc0 ls0 ws0\">Cash <span class=\"_ _7\"></span>amounting to <span class=\"_ _7\"></span>USD2,511,782 (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">USD2,975,052) <span class=\"_ _1\"></span>has <span class=\"_ _7\"></span>been pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>epositor <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>mpens<span class=\"_ _1\"></span>ation <span class=\"_ _1\"></span>Scheme. <span class=\"_ _7\"></span>In addition,<span class=\"_ _6b\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span></div><div class=\"t m0 x6 h2 y2d5 ff1 fs0 fc0 sc0 ls0 ws0\">cash <span class=\"_ _1\"></span>amounting <span class=\"_ _7\"></span>to USD473,686 <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>US<span class=\"_ _1\"></span>D418,818) has<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>pledged i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>favour of <span class=\"_ _7\"></span>the Single<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>olution F<span class=\"_ _1\"></span>und as <span class=\"_ _7\"></span>an Irrevocable <span class=\"_ _7\"></span>Payment<span class=\"_ _6b\"> </span> </div><div class=\"t m0 x6 h2 y2d6 ff1 fs0 fc0 sc0 ls0 ws0\">Commitment (<span class=\"ff3\">\u201c</span>IPC<span class=\"ff3\">\u201d</span>) in terms of the Recovery and Resolution Regulations (refer to Note 42<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> </div><div class=\"t m0 x6 h2 yf5e ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 yff8 ff1 fs0 fc0 sc0 ls0 ws0\">See Note 45 for balances with related parties. </div><div class=\"t m0 x6 hb yb16 ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"_ _0\"> </span><span class=\"fs2 fc3\"> </span></div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "Other assets <table class=\"s w1d1 h158\" id=\"_106c64b9-b940-4aa6-8654-fee22fc3aa6a\"><tr><td></td><td class=\"c x282 y19d5 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19d5 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19d6 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19d6 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19d7 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19d7 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d8 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accounts receivable and prepayments  </div></td><td class=\"c x282 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,335,148 </div></td><td class=\"c x284 y19d8 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,471,505 </div></td><td class=\"c x283 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090,541 </div></td><td class=\"c x285 y19d8 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,893,388 </div></td></tr><tr><td class=\"c x16e y19d9 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accrued income </div></td><td class=\"c x282 y19d9 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,809 </div></td><td class=\"c x284 y19d9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,708 </div></td><td class=\"c x283 y19d9 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,017 </div></td><td class=\"c x285 y19d9 wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,884 </div></td></tr><tr><td class=\"c x16e y19da w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation receivable </div></td><td class=\"c x282 y19da wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,163 </div></td><td class=\"c x284 y19da wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,374 </div></td><td class=\"c x283 y19da wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,135 </div></td><td class=\"c x285 y19da wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,886 </div></td></tr><tr><td class=\"c x16e y19db w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Depositor Compensation Scheme </div></td><td class=\"c x282 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x284 y19db wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td><td class=\"c x283 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x285 y19db wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td></tr><tr><td class=\"c x16e y19dc w70 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Single Resolution Fund </div></td><td class=\"c x282 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x284 y19dc wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x285 y19dc wb6 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y19dd w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x282 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">613,1<span class=\"ls2\">09</span> </div></td><td class=\"c x284 y19dd wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,892,665 </div></td><td class=\"c x283 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">611,636 </div></td><td class=\"c x285 y19dd wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,891,367 </div></td></tr><tr><td></td><td class=\"c x282 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,274,697 </div></td><td class=\"c x284 y19de wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,088,122 </div></td><td class=\"c x283 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,857,797 </div></td><td class=\"c x285 y19de wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,312,395 </div></td></tr></table>\u2018Accounts receivable and <span class=\"_ _2\"></span>prepayments\u2019 includes an <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span><span class=\"ff1\">US<span class=\"_ _2\"></span>D1,510,558 (<span class=\"ls2\">202</span>4: USD1,215,181<span class=\"ls5\">) <span class=\"_ _2\"></span></span>related to subsidiary co<span class=\"_ _2\"></span>mpanies of<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>the Bank.  Cash <span class=\"_ _7\"></span>amounting to <span class=\"_ _7\"></span>USD2,511,782 (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">USD2,975,052) <span class=\"_ _1\"></span>has <span class=\"_ _7\"></span>been pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>epositor <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>mpens<span class=\"_ _1\"></span>ation <span class=\"_ _1\"></span>Scheme. <span class=\"_ _7\"></span>In addition,<span class=\"_ _6b\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span>cash <span class=\"_ _1\"></span>amounting <span class=\"_ _7\"></span>to USD473,686 <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>US<span class=\"_ _1\"></span>D418,818) has<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>pledged i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>favour of <span class=\"_ _7\"></span>the Single<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>olution F<span class=\"_ _1\"></span>und as <span class=\"_ _7\"></span>an Irrevocable <span class=\"_ _7\"></span>Payment<span class=\"_ _6b\"> </span> Commitment (<span class=\"ff3\">\u201c</span>IPC<span class=\"ff3\">\u201d</span>) in terms of the Recovery and Resolution Regulations (refer to Note 42<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> See Note 45 for balances with related parties. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "Other assets <table class=\"s w1d1 h158\" id=\"_106c64b9-b940-4aa6-8654-fee22fc3aa6a\"><tr><td></td><td class=\"c x282 y19d5 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19d5 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19d6 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19d6 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19d7 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19d7 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d8 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accounts receivable and prepayments  </div></td><td class=\"c x282 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,335,148 </div></td><td class=\"c x284 y19d8 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,471,505 </div></td><td class=\"c x283 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090,541 </div></td><td class=\"c x285 y19d8 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,893,388 </div></td></tr><tr><td class=\"c x16e y19d9 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accrued income </div></td><td class=\"c x282 y19d9 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,809 </div></td><td class=\"c x284 y19d9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,708 </div></td><td class=\"c x283 y19d9 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,017 </div></td><td class=\"c x285 y19d9 wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,884 </div></td></tr><tr><td class=\"c x16e y19da w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation receivable </div></td><td class=\"c x282 y19da wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,163 </div></td><td class=\"c x284 y19da wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,374 </div></td><td class=\"c x283 y19da wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,135 </div></td><td class=\"c x285 y19da wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,886 </div></td></tr><tr><td class=\"c x16e y19db w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Depositor Compensation Scheme </div></td><td class=\"c x282 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x284 y19db wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td><td class=\"c x283 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x285 y19db wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td></tr><tr><td class=\"c x16e y19dc w70 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Single Resolution Fund </div></td><td class=\"c x282 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x284 y19dc wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x285 y19dc wb6 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y19dd w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x282 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">613,1<span class=\"ls2\">09</span> </div></td><td class=\"c x284 y19dd wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,892,665 </div></td><td class=\"c x283 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">611,636 </div></td><td class=\"c x285 y19dd wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,891,367 </div></td></tr><tr><td></td><td class=\"c x282 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,274,697 </div></td><td class=\"c x284 y19de wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,088,122 </div></td><td class=\"c x283 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,857,797 </div></td><td class=\"c x285 y19de wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,312,395 </div></td></tr></table>\u2018Accounts receivable and <span class=\"_ _2\"></span>prepayments\u2019 includes an <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span><span class=\"ff1\">US<span class=\"_ _2\"></span>D1,510,558 (<span class=\"ls2\">202</span>4: USD1,215,181<span class=\"ls5\">) <span class=\"_ _2\"></span></span>related to subsidiary co<span class=\"_ _2\"></span>mpanies of<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>the Bank.  Cash <span class=\"_ _7\"></span>amounting to <span class=\"_ _7\"></span>USD2,511,782 (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">USD2,975,052) <span class=\"_ _1\"></span>has <span class=\"_ _7\"></span>been pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>epositor <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>mpens<span class=\"_ _1\"></span>ation <span class=\"_ _1\"></span>Scheme. <span class=\"_ _7\"></span>In addition,<span class=\"_ _6b\"> </span></span></span><span class=\"ls4\"><span class=\"ls0\"> </span></span>cash <span class=\"_ _1\"></span>amounting <span class=\"_ _7\"></span>to USD473,686 <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>US<span class=\"_ _1\"></span>D418,818) has<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>pledged i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>favour of <span class=\"_ _7\"></span>the Single<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>olution F<span class=\"_ _1\"></span>und as <span class=\"_ _7\"></span>an Irrevocable <span class=\"_ _7\"></span>Payment<span class=\"_ _6b\"> </span> Commitment (<span class=\"ff3\">\u201c</span>IPC<span class=\"ff3\">\u201d</span>) in terms of the Recovery and Resolution Regulations (refer to Note 42<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span> See Note 45 for balances with related parties. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "Other assets<table class=\"s w1d1 h158\" id=\"_106c64b9-b940-4aa6-8654-fee22fc3aa6a\"><tr><td></td><td class=\"c x282 y19d5 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19d5 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19d6 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19d6 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19d6 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19d7 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19d7 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19d7 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19d8 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accounts receivable and prepayments  </div></td><td class=\"c x282 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,335,148 </div></td><td class=\"c x284 y19d8 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,471,505 </div></td><td class=\"c x283 y19d8 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,090,541 </div></td><td class=\"c x285 y19d8 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,893,388 </div></td></tr><tr><td class=\"c x16e y19d9 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Accrued income </div></td><td class=\"c x282 y19d9 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">185,809 </div></td><td class=\"c x284 y19d9 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">170,708 </div></td><td class=\"c x283 y19d9 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,017 </div></td><td class=\"c x285 y19d9 wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">60,884 </div></td></tr><tr><td class=\"c x16e y19da w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation receivable </div></td><td class=\"c x282 y19da wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">155,163 </div></td><td class=\"c x284 y19da wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">159,374 </div></td><td class=\"c x283 y19da wa9 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,135 </div></td><td class=\"c x285 y19da wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">72,886 </div></td></tr><tr><td class=\"c x16e y19db w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Depositor Compensation Scheme </div></td><td class=\"c x282 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x284 y19db wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td><td class=\"c x283 y19db wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,511,782 </div></td><td class=\"c x285 y19db wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,975,052 </div></td></tr><tr><td class=\"c x16e y19dc w70 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash pledged in favour of the Single Resolution Fund </div></td><td class=\"c x282 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x284 y19dc wc h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y19dc wa9 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">473,686 </div></td><td class=\"c x285 y19dc wb6 h12\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y19dd w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other assets </div></td><td class=\"c x282 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">613,1<span class=\"ls2\">09</span> </div></td><td class=\"c x284 y19dd wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,892,665 </div></td><td class=\"c x283 y19dd wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">611,636 </div></td><td class=\"c x285 y19dd wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,891,367 </div></td></tr><tr><td></td><td class=\"c x282 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,274,697 </div></td><td class=\"c x284 y19de wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">11,088,122 </div></td><td class=\"c x283 y19de wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">7,857,797 </div></td><td class=\"c x285 y19de wb6 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,312,395 </div></td></tr></table>\u2018Accounts receivable and <span class=\"_ _2\"></span>prepayments\u2019 includes an <span class=\"_ _2\"></span>amount of <span class=\"_ _2\"></span><span class=\"ff1\">US<span class=\"_ _2\"></span>D1,510,558 (<span class=\"ls2\">202</span>4: USD1,215,181<span class=\"ls5\">) <span class=\"_ _2\"></span></span>related to subsidiary co<span class=\"_ _2\"></span>mpanies of<span class=\"_ _6b\"> </span></span>the Bank. Cash <span class=\"_ _7\"></span>amounting to <span class=\"_ _7\"></span>USD2,511,782 (2024<span class=\"ls4\">: <span class=\"_ _7\"></span><span class=\"ls0\">USD2,975,052) <span class=\"_ _1\"></span>has <span class=\"_ _7\"></span>been pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>epositor <span class=\"_ _7\"></span>Co<span class=\"_ _2\"></span>mpens<span class=\"_ _1\"></span>ation <span class=\"_ _1\"></span>Scheme. <span class=\"_ _7\"></span>In addition,<span class=\"_ _6b\"> </span></span></span>cash <span class=\"_ _1\"></span>amounting <span class=\"_ _7\"></span>to USD473,686 <span class=\"_ _1\"></span>(2024<span class=\"ls4\">: </span>US<span class=\"_ _1\"></span>D418,818) has<span class=\"_ _1\"></span> b<span class=\"_ _1\"></span>een <span class=\"_ _1\"></span>pledged i<span class=\"_ _1\"></span>n <span class=\"_ _1\"></span>favour of <span class=\"_ _7\"></span>the Single<span class=\"_ _1\"></span> Res<span class=\"_ _1\"></span>olution F<span class=\"_ _1\"></span>und as <span class=\"_ _7\"></span>an Irrevocable <span class=\"_ _7\"></span>Payment<span class=\"_ _6b\"> </span>Commitment (<span class=\"ff3\">\u201c</span>IPC<span class=\"ff3\">\u201d</span>) in terms of the Recovery and Resolution Regulations (refer to Note 42<span class=\"ls5\">).<span class=\"_ _6b\"> </span></span>See Note 45 for balances with related parties.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-459": {
   "value": "Amounts owed to institutions and banks <table class=\"s w18c h159\" id=\"_440ee3e5-d0c2-416b-9f8a-67da8df25569\"><tr><td></td><td class=\"c x282 y19df w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19df wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19e0 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19e0 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19e0 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19e0 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19e1 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19e1 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19e1 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19e1 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19e2 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Term deposits </div></td><td class=\"c x282 y19e2 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 151,680,378  </div></td><td class=\"c x284 y19e2 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">123,761,045 </div></td><td class=\"c x283 y19e2 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 89,985,103  </div></td><td class=\"c x285 y19e2 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">51,296,840 </div></td></tr><tr><td class=\"c x16e y19e3 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Repayable on demand </div></td><td class=\"c x282 y19e3 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70,886,401  </div></td><td class=\"c x284 y19e3 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,432,286 </div></td><td class=\"c x283 y19e3 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 70,886,401  </div></td><td class=\"c x285 y19e3 wb6 h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">117,432,286 </div></td></tr><tr><td></td><td class=\"c x282 y19e4 wa9 h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 222,566,779  </div></td><td class=\"c x284 y19e4 wc h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">241,193,331 </div></td><td class=\"c x283 y19e4 wa9 h7\"><div class=\"t m0 xcc hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 160,871,504  </div></td><td class=\"c x285 y19e4 wb6 h7\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">168,729,126 </div></td></tr></table>As <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>31 <span class=\"_ _8\"></span>December <span class=\"_ _9\"></span>2025, <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>G<span class=\"_ _2\"></span>roup <span class=\"_ _8\"></span>and <span class=\"_ _8\"></span>Bank<span class=\"_ _2\"></span> <span class=\"_ _8\"></span>participated <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>liquidity-providing <span class=\"_ _9\"></span>reverse <span class=\"_ _8\"></span>repurchase <span class=\"_ _9\"></span>operations <span class=\"_ _8\"></span>with <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>European<span class=\"_ _6b\"> </span> Central <span class=\"_ _1\"></span>Bank<span class=\"lsa\">.</span><span class=\"lsa\"> </span><span class=\"ff3\">As d<span class=\"_ _1\"></span>isclosed in <span class=\"_ _1\"></span>Notes 25 <span class=\"_ _1\"></span>and 26, <span class=\"_ _1\"></span>\u2018Financial <span class=\"_ _1\"></span>investments measured <span class=\"_ _1\"></span>at fair <span class=\"_ _1\"></span>value through <span class=\"_ _1\"></span>other <span class=\"_ _1\"></span>comprehensive income\u2019 <span class=\"_ _1\"></span>with<span class=\"_ _6b\"> </span></span><span class=\"ff3\"> </span>a <span class=\"_ _2\"></span>carrying <span class=\"_ _2\"></span>amo<span class=\"_ _2\"></span>unt <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>USD63,976,026 <span class=\"_ _4\"></span>(2024: <span class=\"_ _2\"></span>USD36,109,819) <span class=\"_ _2\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>\u2018Financial <span class=\"_ _2\"></span>investments <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>t <span class=\"_ _2\"></span>amortised <span class=\"_ _2\"></span>cost\u2019 <span class=\"_ _4\"></span>with <span class=\"_ _2\"></span>a <span class=\"_ _4\"></span>carrying <span class=\"_ _2\"></span>amount<span class=\"_ _4\"></span><span class=\"ff1\"> <span class=\"_ _2\"></span>of<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>USD2,374,659 <span class=\"_ _1\"></span>(2024: N<span class=\"_ _1\"></span>il) <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> Ce<span class=\"_ _1\"></span>ntral <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>of Malta as<span class=\"_ _1\"></span> <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ollateral <span class=\"_ _7\"></span>for these <span class=\"_ _7\"></span>funding ope<span class=\"_ _1\"></span>rations as <span class=\"_ _7\"></span>at 31 <span class=\"_ _7\"></span>Dece<span class=\"_ _2\"></span>mber<span class=\"_ _6b\"> </span> 2025.<span class=\"ls0\"> The outs<span class=\"_ _1\"></span>tanding balances <span class=\"_ _1\"></span>related to <span class=\"_ _1\"></span>the Group's and<span class=\"_ _1\"></span> the Bank's <span class=\"_ _1\"></span>liquidity-providing operations as of <span class=\"_ _1\"></span>31 Decembe<span class=\"_ _1\"></span>r <span class=\"ls2\">2025</span> amount to<span class=\"_ _6b\"> </span></span><span class=\"ls0\"><span class=\"_ _1\"></span> </span>USD62,046,014 (2024: USD30,049,725)<span class=\"lsa\">. </span><span class=\"ff3\">These amounts are included within \u2018Term deposits\u2019 in the table above.<span class=\"_ _6b\"> </span></span> \u2018<span class=\"ff1\">Amounts <span class=\"_ _8\"></span>owed <span class=\"_ _8\"></span>to <span class=\"_ _9\"> </span>instituti<span class=\"_ _1\"></span>ons <span class=\"_ _8\"></span>and <span class=\"_ _9\"></span>banks<span class=\"ff3\">\u2019</span> <span class=\"_ _8\"></span>include <span class=\"_ _8\"></span>balances <span class=\"_ _8\"></span>amounting <span class=\"_ _9\"></span>to <span class=\"_ _8\"></span>USD12,732,420 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls4\">: <span class=\"_ _8\"></span></span></span>USD13,187,149<span class=\"ls5\">) <span class=\"_ _8\"></span></span>which <span class=\"_ _8\"></span>are <span class=\"_ _9\"></span>held <span class=\"_ _8\"></span>as<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>collateral <span class=\"_ _2\"></span>in re<span class=\"_ _2\"></span>spect of <span class=\"_ _2\"></span>term <span class=\"_ _2\"></span>loans <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>advances <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>banks. <span class=\"_ _2\"></span>Pled<span class=\"_ _2\"></span>ges are <span class=\"_ _2\"></span>generally <span class=\"_ _2\"></span>conducted <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>terms <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>usual <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>customary<span class=\"_ _6b\"> </span> for standard borrowing contracts.<span class=\"_ _6b\"> </span> See Note 45 for balances due to related parties.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-458": {
   "value": "Amounts owed to customers <table class=\"s w18c hbc\" id=\"_c44d4e2d-4264-4a26-9cc7-45ba956c1326\"><tr><td></td><td class=\"c x282 y19e5 wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19e5 w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y19e6 wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y19e6 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y19e6 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y19e6 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y19e7 wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y19e7 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y19e7 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19e7 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19e8 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Term deposits </div></td><td class=\"c x282 y19e8 wa8 h6\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 738,888,904  </div></td><td class=\"c x284 y19e8 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">579,062,597 </div></td><td class=\"c x283 y19e8 wa9 h6\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 738,888,904  </div></td><td class=\"c x285 y19e8 wc h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">579,062,597 </div></td></tr><tr><td class=\"c x16e y19e9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Repayable on demand </div></td><td class=\"c x282 y19e9 wa8 h7\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 110,155,828  </div></td><td class=\"c x284 y19e9 wc h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">100,056,152 </div></td><td class=\"c x283 y19e9 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 109,506,354  </div></td><td class=\"c x285 y19e9 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">98,672,997 </div></td></tr><tr><td class=\"c x16e y19ea wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to subsidiary companies </div></td><td class=\"c x282 y19ea wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y19ea wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y19ea wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,150,551 </div></td><td class=\"c x285 y19ea wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,955,463 </div></td></tr><tr><td></td><td class=\"c x282 y19eb wa8 h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls1 ws0\">  <span class=\"ff5 ls0\">849,044,732</span><span class=\"ff5 ls0\"> </span></div></td><td class=\"c x284 y19eb wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,118,749 </div></td><td class=\"c x283 y19eb wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">852,545,809 </div></td><td class=\"c x285 y19eb wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">679,691,057 </div></td></tr></table>At<span class=\"ls0\"> 31 Dece<span class=\"_ _1\"></span>mber 2025, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>Group and <span class=\"_ _7\"></span>the Bank <span class=\"ls9\">ha<span class=\"lsa\">ve</span></span> cus<span class=\"_ _1\"></span>tomer deposits <span class=\"_ _1\"></span>amounting <span class=\"_ _1\"></span>to USD24,570,335 (<span class=\"ls2\">202</span>4<span class=\"ls4\">: <span class=\"_ _1\"></span><span class=\"ls0\">USD17,947,294), whi<span class=\"_ _1\"></span>ch <span class=\"_ _1\"></span>are<span class=\"_ _6b\"> </span></span></span></span><span class=\"ls0\"><span class=\"ls4\"><span class=\"ls0\"> </span></span></span>pledged <span class=\"_ _7\"></span>in favour <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>Group <span class=\"_ _1\"></span>and <span class=\"_ _7\"></span>Bank as <span class=\"_ _1\"></span>collateral <span class=\"_ _7\"></span>for loans <span class=\"_ _7\"></span>and advances <span class=\"_ _7\"></span>to customers. <span class=\"_ _7\"></span>Pledges <span class=\"_ _1\"></span>are <span class=\"_ _1\"></span>generally <span class=\"_ _7\"></span>co<span class=\"_ _2\"></span>nducted <span class=\"_ _7\"></span>under <span class=\"_ _1\"></span>terms<span class=\"_ _6b\"> </span> that are usual and customary for standard borrowing contracts.  \u2018Amounts owed<span class=\"_ _1\"></span> to <span class=\"ff1\">subsidiary companies</span>\u2019<span class=\"ff1\"> in<span class=\"_ _1\"></span>clude facilities that are u<span class=\"_ _1\"></span>nsecured and repayable on <span class=\"_ _7\"></span>d<span class=\"_ _2\"></span>emand and with the <span class=\"_ _1\"></span>following interest<span class=\"_ _6b\"> </span></span><span class=\"ff1\"> </span>profile: <table class=\"s w24c h15a\" id=\"_446c978c-747d-406f-8961-2cc78128c399\"><tr><td></td><td></td><td class=\"c x300 y19ec wd5 h6\"><div class=\"t m0 xa5 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"c x300 y19ed wd6 h7\"><div class=\"t m0 x2 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td></td><td class=\"c x34f y19ed wd7 h7\"><div class=\"t m0 x2 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x300 y19ee wd8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x350 y19ee wd9 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Interest rate per annum </div></td><td class=\"c x34f y19ee wda h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x335 y19ee wdb h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Interest rate per annum </div></td></tr><tr><td class=\"c x16e y19ef wd4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to subsidiary companies: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y19f0 wd4 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to 0% interest rate </div></td><td class=\"c x300 y19f0 wd8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,914,210 </div></td><td class=\"c x350 y19f0 wd9 h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Not applicable </div></td><td class=\"c x34f y19f0 wda h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">420,708 </div></td><td class=\"c x335 y19f0 wdb h6\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Not applicable </div></td></tr><tr><td class=\"c x16e y19f1 wd4 h11\"><div class=\"t m0 x4 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to floating interest rate </div></td><td class=\"c x300 y19f1 wd8 h11\"><div class=\"t m0 x56 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">2,009,064 </div></td><td class=\"c x351 y19f2 w24d hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">overnight Euro short<span class=\"_ _6b\"> </span></div></td><td class=\"c x34f y19f1 wda h11\"><div class=\"t m0 x56 h2 yf6f ff1 fs0 fc0 sc0 ls0 ws0\">1,389,378 </div></td><td class=\"c x352 y19f2 w24d hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">overnight Euro short<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x353 y19f3 w24e hb9\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">term rate (\u201cESTR\u201d)<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x354 y19f3 w24e hb9\"><div class=\"t m0 x144 h2 y119c ff3 fs0 fc0 sc0 ls0 ws0\">term rate (\u201cESTR\u201d)</div></td></tr><tr><td class=\"c x16e y19f4 wd4 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - subject to fixed interest rate </div></td><td class=\"c x300 y19f4 wd8 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">227,277 </div></td><td class=\"c x350 y19f4 wd9 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2.2% - 2.35% </div></td><td class=\"c x34f y19f4 wda h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">145,377 </div></td><td class=\"c x335 y19f4 wdb h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3.15% - 3.50% </div></td></tr><tr><td></td><td class=\"c x300 y19f5 wa8 h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">4,150,551 </div></td><td></td><td class=\"c x34f y19f5 wc h8\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,955,463 </div></td><td></td></tr></table>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s sub</span>sidiaries.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepositsFromCustomersExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "Debt securities in issue <table class=\"s w1d0 h15b\" id=\"_2232594f-491a-4b30-a3cf-141028f95c84\"><tr><td></td><td class=\"c x283 y19f6 w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td></tr><tr><td></td><td class=\"c x283 y19f7 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x285 y19f7 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y19f8 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y19f8 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y19f9 wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Opening balance </div></td><td class=\"c x283 y19f9 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td><td class=\"c x285 y19f9 wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">27,543,864 </div></td></tr><tr><td class=\"c x16e y19fa wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Debt securities issued </div></td><td class=\"c x283 y19fa wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">35,248,502 </div></td><td class=\"c x285 y19fa wc h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">36,290,304<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fb wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Principal repayments </div></td><td class=\"c x283 y19fb wa9 h7\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(35,248,502) </div></td><td class=\"c x285 y19fb wc h7\"><div class=\"t m0 x1f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (46,301,439)<span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y19fc wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Movement in accrued interest </div></td><td class=\"c x283 y19fc wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(111,111) </div></td><td class=\"c x285 y19fc wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(52,066) </div></td></tr><tr><td class=\"c x16e y19fd wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Effects of movement in exchange rate </div></td><td class=\"c x283 y19fd wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,041,455 </div></td><td class=\"c x285 y19fd wc h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,628,962) </div></td></tr><tr><td class=\"c x16e y19fe wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Closing balance </div></td><td class=\"c x283 y19fe wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">17,782,045 </div></td><td class=\"c x285 y19fe wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">15,851,701 </div></td></tr></table>\u2018<span class=\"ff1\">D</span>ebt securities <span class=\"_ _2\"></span>in issue\u2019<span class=\"_ _2\"></span><span class=\"ff1\"> as <span class=\"_ _2\"></span>at 31 <span class=\"_ _2\"></span>December 2025 <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 Decembe<span class=\"_ _2\"></span>r 2024 <span class=\"_ _2\"></span>comprise of <span class=\"_ _2\"></span>unsecured <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes with <span class=\"_ _2\"></span>a tenor <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>less </span>than one year.  At <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span>2025 an<span class=\"_ _1\"></span>d <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>D<span class=\"_ _2\"></span>ecember <span class=\"_ _3c\"></span>2024, <span class=\"_ _1\"></span>all <span class=\"_ _7\"></span>promissory <span class=\"_ _7\"></span>notes <span class=\"_ _1\"></span>are <span class=\"_ _7\"></span>subject <span class=\"_ _7\"></span>to <span class=\"_ _1\"></span>a <span class=\"_ _7\"></span>fixed <span class=\"_ _7\"></span>interest <span class=\"_ _7\"></span>rate<span class=\"_ _2\"></span>. <span class=\"_ _7\"></span><span class=\"ls15\">At<span class=\"_ _2\"></span><span class=\"ls0\"> <span class=\"_ _7\"></span>31 <span class=\"_ _7\"></span>December <span class=\"_ _7\"></span><span class=\"ls2\">2025<span class=\"ls0\">,<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>effective </span></span></span></span>interest rate in respect of <span class=\"ff3 ls6\">\u2018D</span>ebt securities in issue<span class=\"ff3\">\u2019</span> ranges between 3.976% and 3.998% (<span class=\"ls2\">2024<span class=\"ls4\">: </span>5.</span>036% and 5.678%). At <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"ls2\">2025</span> <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2024, <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group <span class=\"_ _2\"></span>has <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>repayment option <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>all <span class=\"_ _2\"></span>promissory <span class=\"_ _2\"></span>notes<span class=\"_ _2\"></span><span class=\"lsa\">. </span>H<span class=\"_ _2\"></span>owever, <span class=\"_ _2\"></span>in view <span class=\"_ _2\"></span>of the s<span class=\"_ _1\"></span>hort-term maturity <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>promissory notes, <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>potential impact of <span class=\"_ _1\"></span>the G<span class=\"_ _1\"></span>roup exercis<span class=\"_ _1\"></span>ing the <span class=\"_ _1\"></span>option was deemed <span class=\"_ _1\"></span>to be <span class=\"_ _1\"></span>immaterial. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-460": {
   "value": "Provision for liabilities and charges  <table class=\"s w1db h15c\" id=\"_bb436713-0c13-4186-9aec-5607e9a24b89\"><tr><td></td><td class=\"c x282 y19ff wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y19ff w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a00 wa8 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a00 wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a00 wa9 h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a00 wc h12\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a01 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a01 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a01 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a01 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a02 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on guarantees </div></td><td class=\"c x282 y1a02 wa8 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,441 </div></td><td class=\"c x284 y1a02 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,602 </div></td><td class=\"c x283 y1a02 wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,441 </div></td><td class=\"c x285 y1a02 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">12,602 </div></td></tr><tr><td class=\"c x167 y1a03 w24f hd5\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on guarantees<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1a04 w1cb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">to subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1a05 wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a05 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a05 wa9 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a05 wc h11\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4 </div></td></tr><tr><td class=\"c x16e y1a06 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on commitments </div></td><td class=\"c x282 y1a06 wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">751,101 </div></td><td class=\"c x284 y1a06 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">462,621 </div></td><td class=\"c x283 y1a06 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">751,094 </div></td><td class=\"c x285 y1a06 wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">198,508 </div></td></tr><tr><td class=\"c x167 y1a07 w250 hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Expected credit loss provision on commitments<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1949 w1cb hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">to subsidiary companies<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1a08 wa8 h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a08 wc h11\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a08 wa9 h11\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18 </div></td><td class=\"c x285 y1a08 wc h11\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">11<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1a09 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other provisions </div></td><td class=\"c x282 y1a09 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">114,905 </div></td><td class=\"c x284 y1a09 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">107,178 </div></td><td class=\"c x283 y1a09 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a09 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1a0a wa8 h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">950,447 </div></td><td class=\"c x284 y1a0a wc h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">582,401 </div></td><td class=\"c x283 y1a0a wa9 h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">835,553 </div></td><td class=\"c x285 y1a0a wc h6\"><div class=\"t m0 x4c hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">211,125 </div></td></tr></table>Expected credit lo<span class=\"_ _1\"></span>ss in respect of off-balance <span class=\"_ _1\"></span>sheet ins<span class=\"_ _1\"></span>truments \u2018<span class=\"ff1\">Provision <span class=\"_ _9\"> </span>fo<span class=\"_ _2\"></span>r <span class=\"_ _9\"> </span>liabilities <span class=\"_ _9\"> </span>an<span class=\"_ _2\"></span>d <span class=\"_ _9\"> </span>charges</span>\u2019<span class=\"ff1\"> <span class=\"_ _5\"> </span>comprises <span class=\"_ _5\"> </span>the <span class=\"_ _9\"> </span>recognition <span class=\"_ _5\"> </span>of <span class=\"_ _5\"> </span>expected <span class=\"_ _9\"> </span>credit <span class=\"_ _5\"> </span>losses <span class=\"_ _9\"> </span>in <span class=\"_ _5\"> </span>respect <span class=\"_ _9\"> </span>o<span class=\"_ _2\"></span>f <span class=\"_ _9\"> </span>off<span class=\"_ _2\"></span>-balance <span class=\"_ _5\"> </span>sheet <span class=\"_ _9\"> </span>financial </span>guarantee contracts and commitmen<span class=\"_ _1\"></span>ts where the Group and Bank ha<span class=\"lsa\">ve</span> become party to an irrevocable<span class=\"_ _1\"></span> commitment, as defined under IFRS 9 \u2018Financial <span class=\"ff1\">instruments</span>\u2019. The movement in expected credit losses in<span class=\"_ _1\"></span> respect of such instruments is disclosed within Note <span class=\"ff1\">4.<span class=\"_ _2\"></span> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-461": {
   "value": "Other liabilities  <table class=\"s w18c h15d\" id=\"_e97e47a6-ed36-4a90-a8e3-d30beb1db095\"><tr><td></td><td class=\"c x282 y1a0b wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a0b w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a0c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a0c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a0c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a0d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a0d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a0d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a0e wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Creditors and accruals </div></td><td class=\"c x282 y1a0e wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,259,232 </div></td><td class=\"c x284 y1a0e wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,920,008 </div></td><td class=\"c x283 y1a0e wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,302,760 </div></td><td class=\"c x285 y1a0e wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,131,667 </div></td></tr><tr><td class=\"c x16e y1a0f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Deferred fee income </div></td><td class=\"c x282 y1a0f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">960,982 </div></td><td class=\"c x284 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">762,834 </div></td><td class=\"c x283 y1a0f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">469,279 </div></td><td class=\"c x285 y1a0f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">207,604 </div></td></tr><tr><td class=\"c x16e y1a10 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Indirect taxation payable </div></td><td class=\"c x282 y1a10 wa8 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,894 </div></td><td class=\"c x284 y1a10 wc h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">23,914 </div></td><td class=\"c x283 y1a10 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a10 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a11 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Lease liabilities (Note <span class=\"ls2\">30</span>) </div></td><td class=\"c x282 y1a11 wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,991,596 </div></td><td class=\"c x284 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,884,733 </div></td><td class=\"c x283 y1a11 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">9,518,782 </div></td><td class=\"c x285 y1a11 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,145,420 </div></td></tr><tr><td class=\"c x16e y1a12 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x282 y1a12 wa8 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x284 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,754 </div></td><td class=\"c x283 y1a12 wa9 h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,621,857 </div></td><td class=\"c x285 y1a12 wc h6\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,099,752 </div></td></tr><tr><td></td><td class=\"c x282 y1140 wa8 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">16,839,561 </div></td><td class=\"c x284 y1140 wc h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,691,243 </div></td><td class=\"c x283 y1140 wa9 h6\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">18,912,678 </div></td><td class=\"c x285 y1140 wc h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,584,443 </div></td></tr></table>As <span class=\"_ _2\"></span>at <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _4\"></span>2025, <span class=\"_ _2\"></span><span class=\"ff3\">\u2018Deferred <span class=\"_ _2\"></span>fee <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>ncome\u2019 <span class=\"_ _2\"></span></span>d<span class=\"lse\">id</span> <span class=\"_ _2\"></span>not <span class=\"_ _4\"></span>include <span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>mounts <span class=\"_ _2\"></span>received <span class=\"_ _2\"></span>from <span class=\"_ _4\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>(December 2024: <span class=\"ls0\">USD</span>132<span class=\"ls0\">). </span>\u2018Lease liabilities\u2019 include USD<span class=\"ff1\">9,276,040 (<span class=\"ls2\">2024</span>: USD687,114) payable to subsidiary companies of the Bank.  </span>See Note 45 for balances due to related parties <span class=\"ff3\">other than the Bank\u2019s subsidiaries</span>. End of service co<span class=\"_ _1\"></span>mpensation  As <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>1 <span class=\"_ _4\"></span>January <span class=\"_ _4\"></span>2024, <span class=\"_ _4\"></span>\u2018Other <span class=\"_ _4\"></span>liabilities\u2019 <span class=\"_ _4\"></span>included <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>accrual <span class=\"_ _4\"></span>for <span class=\"_ _4\"></span>USD600,000 <span class=\"_ _4\"></span>fo<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>an <span class=\"_ _4\"></span>end<span class=\"_ _2\"></span><span class=\"ff1\">-<span class=\"ls3\">of</span>-service <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>ompensation <span class=\"_ _2\"></span>g<span class=\"_ _2\"></span>ranted <span class=\"_ _2\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>Chief </span>Executive <span class=\"_ _7\"></span>Officer <span class=\"_ _7\"></span>of a <span class=\"_ _3c\"></span>subsidiary <span class=\"_ _1\"></span>company. <span class=\"_ _7\"></span>T<span class=\"_ _2\"></span>his <span class=\"_ _7\"></span>provision <span class=\"_ _7\"></span>was <span class=\"_ _1\"></span>raised <span class=\"_ _7\"></span>in <span class=\"_ _1\"></span>respect <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>planned te<span class=\"_ _1\"></span>rmination <span class=\"_ _7\"></span>of th<span class=\"_ _1\"></span>is <span class=\"_ _7\"></span>Chief <span class=\"_ _1\"></span>Ex<span class=\"_ _2\"></span><span class=\"ff3\">ecutive <span class=\"_ _7\"></span>Off<span class=\"_ _2\"></span>icer\u2019s<span class=\"_ _1\"></span> </span>employment contract, as <span class=\"_ _2\"></span>part of <span class=\"_ _2\"></span>the Group\u2019s strategic initiatives <span class=\"_ _2\"></span>to enhance <span class=\"_ _2\"></span>the operational structure of <span class=\"_ _2\"></span>its subsidiary enti<span class=\"_ _4\"></span><span class=\"ff1\">ties. End-<span class=\"_ _2\"></span><span class=\"ls3\">of</span>-<span class=\"_ _6b\"> </span></span>service compensati<span class=\"_ _1\"></span>on of USD593,198 was paid to the Chief Executive Officer of th<span class=\"_ _1\"></span>is subsidiary company during the financial year e<span class=\"_ _1\"></span>nded 31 December 2024. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-462": {
   "value": "Subordinated liabilities <table class=\"s w18c h15e\" id=\"_cc8023f5-75f4-486f-91f2-09d8139ae812\"><tr><td></td><td class=\"c x282 y1a13 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a13 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a14 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a14 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a14 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a14 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a15 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a15 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a15 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a15 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a16 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated loan </div></td><td class=\"c x282 y1a16 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x284 y1a16 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a16 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x285 y1a16 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x282 y1a17 wa8 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111<span class=\"ff1\"> </span></div></td><td class=\"c x284 y1a17 wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a17 wa9 h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x285 y1a17 wc h7\"><div class=\"t m0 x9f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>In <span class=\"_ _1\"></span>February 2025, <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>eceived <span class=\"_ _1\"></span>a subordin<span class=\"_ _1\"></span>ated loan <span class=\"_ _7\"></span>amo<span class=\"_ _2\"></span>unting <span class=\"_ _1\"></span>to <span class=\"_ _1\"></span>USD20,000,000 from <span class=\"_ _7\"></span>a subsidiary of <span class=\"_ _1\"></span>its <span class=\"_ _1\"></span>ultimate parent. The <span class=\"_ _1\"></span>loan carries a fixed interest rate of 5.5% and was issued on an arm\u2019s length basis. It h<span class=\"_ _1\"></span>as a contractual maturity of seven year<span class=\"ff1\">s. <span class=\"_ _2\"></span> </span>In the <span class=\"_ _1\"></span>event of liquidation, di<span class=\"_ _1\"></span>ssolution, or win<span class=\"_ _1\"></span>ding up, the l<span class=\"_ _1\"></span>oan ranks below all <span class=\"_ _1\"></span>unsubordinated, secured, <span class=\"_ _1\"></span>and unsecured cred<span class=\"_ _2\"></span>itors of the Bank. The creditor may <span class=\"_ _2\"></span>not set off <span class=\"_ _2\"></span>or net the subordinated loan ag<span class=\"_ _2\"></span>ainst any claims which the Ba<span class=\"_ _2\"></span>nk may have <span class=\"_ _2\"></span>against it.<span class=\"_ _2\"></span> The instrum<span class=\"_ _2\"></span>ent qualifies as Tier 2 capital in accordance with<span class=\"_ _1\"></span> the criteria and conditions emanating from the Capital Requirements Regulation <span class=\"ff3\">(<span class=\"_ _2\"></span>\u201cCRR\u201d).</span> The <span class=\"_ _2\"></span>Bank <span class=\"_ _2\"></span>may, <span class=\"_ _4\"></span>at <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>discretion, <span class=\"_ _2\"></span>repay <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>loan <span class=\"_ _2\"></span>prior <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>maturity. <span class=\"_ _2\"></span>Ho<span class=\"_ _2\"></span>wever, <span class=\"_ _2\"></span>any <span class=\"_ _2\"></span>early <span class=\"_ _2\"></span>repayment <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>subject <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>prior <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>nsent <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>the Malta Financial Services Authority (\u201cMFS<span class=\"_ _1\"></span>A\u201d), in line with applicable CRR requirements.<span class=\"_ _2\"></span><span class=\"ff1\"> </span>Furthermore, <span class=\"_ _7\"></span>w<span class=\"_ _2\"></span>here <span class=\"_ _7\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _7\"></span>Resol<span class=\"_ _2\"></span>ution <span class=\"_ _1\"></span>Committee <span class=\"_ _1\"></span>or <span class=\"_ _1\"></span>any <span class=\"_ _1\"></span>other body with<span class=\"_ _1\"></span> s<span class=\"_ _1\"></span>imilar functions, <span class=\"_ _7\"></span>as appointed <span class=\"_ _7\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _1\"></span>the <span class=\"_ _1\"></span>MFSA A<span class=\"_ _1\"></span>ct (Chapter<span class=\"_ _2\"></span> 330<span class=\"_ _1\"></span> of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>L<span class=\"_ _2\"></span>aws <span class=\"_ _4\"></span>of <span class=\"_ _9\"></span>Malta), <span class=\"_ _4\"></span>exercises <span class=\"_ _8\"></span>its <span class=\"_ _4\"></span>powers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>w<span class=\"_ _2\"></span>rite-down <span class=\"_ _8\"></span>or <span class=\"_ _8\"></span>conversion <span class=\"_ _8\"></span>pursuant <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>Regulation <span class=\"_ _8\"></span>59 <span class=\"_ _9\"> </span>of <span class=\"_ _8\"></span>the <span class=\"_ _4\"></span>R<span class=\"_ _2\"></span>ecovery <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>Resolution Regulations <span class=\"_ _4\"></span>(\u201cRRR\u201d)<span class=\"ff1\"> <span class=\"_ _4\"></span>with <span class=\"_ _4\"></span>respect <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Bank, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>subordinated <span class=\"_ _4\"></span>loan <span class=\"_ _4\"></span>shall <span class=\"_ _4\"></span>be <span class=\"_ _2\"></span>w<span class=\"_ _2\"></span>ritten <span class=\"_ _2\"></span>down <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>onvert<span class=\"_ _1\"></span>ed <span class=\"_ _4\"></span>into <span class=\"_ _4\"></span>Common <span class=\"_ _4\"></span>Equity <span class=\"_ _4\"></span>Tier <span class=\"_ _4\"></span>1 </span>capital in accordance with the CRR. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSubordinatedLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-463": {
   "value": "Equity<span class=\"_ _6b\"> </span>Share capital<table class=\"s w251 h15f\" id=\"_0e3090f7-0828-4384-86cb-c1d068c63fd7\"><tr><td></td><td class=\"c x1c7 y1a18 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc4 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1a19 w8f h7\"><div class=\"t m0 x133 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group and Bank </div></td><td class=\"c x286 y1a18 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc4 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y1a1a w29 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares of 50 US cents </div></td><td></td><td class=\"c x286 y1a1a w29 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares of 50 US cents </div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y1a1b w92 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares </div></td><td class=\"c x290 y1a1b w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y1a1b w8 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares </div></td><td class=\"c x291 y1a1b wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a1c w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Authorised<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a1d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Ordinary shares at 31 December </div></td><td class=\"c x1c7 y1a1d w92 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,000,000,000 </div></td><td class=\"c x290 y1a1d w9 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">500,000,000 </div></td><td class=\"c x286 y1a1d w8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,000,000,000 </div></td><td class=\"c x291 y1a1d wa h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">500,000,000 </div></td></tr><tr><td class=\"c x167 y1709 w252 h160\"><div class=\"t m0 x144 hc y1a1e ff5 fs0 fc4 sc0 ls0 ws0\">Issued and fully paid up<span class=\"_ _6b\"> </span></div><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Ordinary shares at 31 December</div></td><td class=\"c x1c7 y1a1f w92 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 522,443,763  </div></td><td class=\"c x290 y1a1f w9 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 261,221,882 </div></td><td class=\"c x286 y1a1f w8 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 522,443,763  </div></td><td class=\"c x291 y1a1f wa h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 261,221,882 </div></td></tr></table><table class=\"s w253 h161\" id=\"_9a24ce23-5bd5-4b63-9523-550a24c9cbd1\"><tr><td></td><td class=\"c x286 y1a20 w58 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group and Bank  </div></td><td></td></tr><tr><td></td><td class=\"c x286 y19f9 w58 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Ordinary shares </div></td><td></td></tr><tr><td></td><td class=\"c x286 y1a21 w8 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x291 y1a21 wdc h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x286 y19fb w8 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\"> No of shares </div></td><td class=\"c x291 y19fb wdc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\"> No of shares </div></td></tr><tr><td class=\"c x16e y19fd we h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On issue at 1 January </div></td><td class=\"c x286 y19fd w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x291 y19fd wdc h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr><tr><td class=\"c x16e y19fe we h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">On issue at 31 December  </div></td><td class=\"c x286 y19fe w8 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x291 y19fe wdc h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr></table>Share premium<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>share <span class=\"_ _2\"></span>premium <span class=\"_ _2\"></span>represents <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>excess, <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>issue <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>ove<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>shares, <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ceived <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>number <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>apital<span class=\"_ _6b\"> </span>raising <span class=\"_ _4\"></span>initiatives <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>ncluding <span class=\"_ _4\"></span>new <span class=\"_ _8\"></span>equity <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>strategic <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>hareholders, <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>issues, <span class=\"_ _8\"></span>scrip <span class=\"_ _9\"></span>dividends <span class=\"_ _9\"></span>and <span class=\"_ _4\"></span>allotment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _4\"></span>under <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>executive share option schemes. This reserve<span class=\"_ _1\"></span> is non-distributable. Currency translation reserve The currency translation reserve <span class=\"_ _2\"></span>consists of exchange differences arising on <span class=\"_ _2\"></span>the translation of the net <span class=\"_ _2\"></span>investment in foreign<span class=\"_ _2\"></span> ope<span class=\"_ _2\"></span>rations<span class=\"_ _6b\"> </span>and the fair value changes on the hedging<span class=\"_ _1\"></span> instruments in relation t<span class=\"_ _2\"></span>o the net investment in foreign operations<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Fair value reserve<span class=\"_ _6b\"> </span>The fair value reserve comprises:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">the cumulative change in the fair value of revalu<span class=\"_ _1\"></span>ed property, net o<span class=\"_ _2\"></span>f income taxes; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">the <span class=\"_ _4\"></span>cumulative <span class=\"_ _4\"></span>change <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hrough <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _4\"></span>income <span class=\"_ _8\"></span>until <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span></span></span>assets are derecognised or reclassified, net of income taxes and loss allowances.<span class=\"_ _6b\"> </span>Other reserve<span class=\"_ _6b\"> </span>The reserve<span class=\"_ _2\"></span> consists <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>amounts <span class=\"_ _2\"></span>representing the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>received o<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>sale of <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>shares<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> net <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>relative acquisition costs, and the share issue costs by a subsidiary undertaking.<span class=\"_ _6b\"> </span>Dividends <span class=\"_ _3d\"> </span>No dividends <span class=\"_ _2\"></span>were <span class=\"_ _2\"></span>declared or<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>aid in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>years e<span class=\"_ _2\"></span>nded 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span><span class=\"ls2\">2024<span class=\"lsa\">. </span></span>As<span class=\"_ _2\"></span> none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>reserves are<span class=\"_ _1\"></span> available for <span class=\"_ _1\"></span>distribution, the Board of <span class=\"_ _1\"></span>Directors will not <span class=\"ls9\">be</span> <span class=\"_ _1\"></span>recommending the<span class=\"_ _1\"></span> payment of a <span class=\"_ _1\"></span>dividend <span class=\"_ _1\"></span>for the financial <span class=\"_ _1\"></span>year<span class=\"_ _6b\"> </span>ended 31 December <span class=\"ls2\">2025</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "Share capital<table class=\"s w251 h15f\" id=\"_0e3090f7-0828-4384-86cb-c1d068c63fd7\"><tr><td></td><td class=\"c x1c7 y1a18 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc4 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1a19 w8f h7\"><div class=\"t m0 x133 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group and Bank </div></td><td class=\"c x286 y1a18 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc4 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y1a1a w29 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares of 50 US cents </div></td><td></td><td class=\"c x286 y1a1a w29 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares of 50 US cents </div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y1a1b w92 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares </div></td><td class=\"c x290 y1a1b w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y1a1b w8 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares </div></td><td class=\"c x291 y1a1b wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a1c w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Authorised<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a1d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Ordinary shares at 31 December </div></td><td class=\"c x1c7 y1a1d w92 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,000,000,000 </div></td><td class=\"c x290 y1a1d w9 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">500,000,000 </div></td><td class=\"c x286 y1a1d w8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,000,000,000 </div></td><td class=\"c x291 y1a1d wa h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">500,000,000 </div></td></tr><tr><td class=\"c x167 y1709 w252 h160\"><div class=\"t m0 x144 hc y1a1e ff5 fs0 fc4 sc0 ls0 ws0\">Issued and fully paid up<span class=\"_ _6b\"> </span></div><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Ordinary shares at 31 December</div></td><td class=\"c x1c7 y1a1f w92 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 522,443,763  </div></td><td class=\"c x290 y1a1f w9 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 261,221,882 </div></td><td class=\"c x286 y1a1f w8 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 522,443,763  </div></td><td class=\"c x291 y1a1f wa h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 261,221,882 </div></td></tr></table><table class=\"s w253 h161\" id=\"_9a24ce23-5bd5-4b63-9523-550a24c9cbd1\"><tr><td></td><td class=\"c x286 y1a20 w58 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group and Bank  </div></td><td></td></tr><tr><td></td><td class=\"c x286 y19f9 w58 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Ordinary shares </div></td><td></td></tr><tr><td></td><td class=\"c x286 y1a21 w8 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x291 y1a21 wdc h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x286 y19fb w8 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\"> No of shares </div></td><td class=\"c x291 y19fb wdc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\"> No of shares </div></td></tr><tr><td class=\"c x16e y19fd we h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On issue at 1 January </div></td><td class=\"c x286 y19fd w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x291 y19fd wdc h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr><tr><td class=\"c x16e y19fe we h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">On issue at 31 December  </div></td><td class=\"c x286 y19fe w8 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x291 y19fe wdc h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "Share capital<table class=\"s w251 h15f\" id=\"_0e3090f7-0828-4384-86cb-c1d068c63fd7\"><tr><td></td><td class=\"c x1c7 y1a18 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc4 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x1c7 y1a19 w8f h7\"><div class=\"t m0 x133 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Group and Bank </div></td><td class=\"c x286 y1a18 w29 h6\"><div class=\"t m0 x108 h2 y1f ff1 fs0 fc4 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y1a1a w29 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares of 50 US cents </div></td><td></td><td class=\"c x286 y1a1a w29 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares of 50 US cents </div></td><td></td></tr><tr><td></td><td class=\"c x1c7 y1a1b w92 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares </div></td><td class=\"c x290 y1a1b w9 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td><td class=\"c x286 y1a1b w8 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">Shares </div></td><td class=\"c x291 y1a1b wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a1c w7 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Authorised<span class=\"fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a1d w7 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Ordinary shares at 31 December </div></td><td class=\"c x1c7 y1a1d w92 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,000,000,000 </div></td><td class=\"c x290 y1a1d w9 h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">500,000,000 </div></td><td class=\"c x286 y1a1d w8 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,000,000,000 </div></td><td class=\"c x291 y1a1d wa h7\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">500,000,000 </div></td></tr><tr><td class=\"c x167 y1709 w252 h160\"><div class=\"t m0 x144 hc y1a1e ff5 fs0 fc4 sc0 ls0 ws0\">Issued and fully paid up<span class=\"_ _6b\"> </span></div><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc0 sc0 ls0 ws0\">Ordinary shares at 31 December</div></td><td class=\"c x1c7 y1a1f w92 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 522,443,763  </div></td><td class=\"c x290 y1a1f w9 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 261,221,882 </div></td><td class=\"c x286 y1a1f w8 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 522,443,763  </div></td><td class=\"c x291 y1a1f wa h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 261,221,882 </div></td></tr></table><table class=\"s w253 h161\" id=\"_9a24ce23-5bd5-4b63-9523-550a24c9cbd1\"><tr><td></td><td class=\"c x286 y1a20 w58 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group and Bank  </div></td><td></td></tr><tr><td></td><td class=\"c x286 y19f9 w58 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Ordinary shares </div></td><td></td></tr><tr><td></td><td class=\"c x286 y1a21 w8 h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">5</span><span class=\"ls0\"> </span></div></td><td class=\"c x291 y1a21 wdc h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">202<span class=\"ls0\">4</span><span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x286 y19fb w8 h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\"> No of shares </div></td><td class=\"c x291 y19fb wdc h6\"><div class=\"t m0 x44 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\"> No of shares </div></td></tr><tr><td class=\"c x16e y19fd we h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">On issue at 1 January </div></td><td class=\"c x286 y19fd w8 h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x291 y19fd wdc h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr><tr><td class=\"c x16e y19fe we h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">On issue at 31 December  </div></td><td class=\"c x286 y19fe w8 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td><td class=\"c x291 y19fe wdc h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">522,443,763 </div></td></tr></table>Share premium<span class=\"_ _6b\"> </span>The <span class=\"_ _2\"></span>share <span class=\"_ _2\"></span>premium <span class=\"_ _2\"></span>represents <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>excess, <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>issue <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>ove<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>shares, <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ceived <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>number <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>apital<span class=\"_ _6b\"> </span>raising <span class=\"_ _4\"></span>initiatives <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>ncluding <span class=\"_ _4\"></span>new <span class=\"_ _8\"></span>equity <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>strategic <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>hareholders, <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>issues, <span class=\"_ _8\"></span>scrip <span class=\"_ _9\"></span>dividends <span class=\"_ _9\"></span>and <span class=\"_ _4\"></span>allotment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _4\"></span>under <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span>executive share option schemes. This reserve<span class=\"_ _1\"></span> is non-distributable. Currency translation reserve The currency translation reserve <span class=\"_ _2\"></span>consists of exchange differences arising on <span class=\"_ _2\"></span>the translation of the net <span class=\"_ _2\"></span>investment in foreign<span class=\"_ _2\"></span> ope<span class=\"_ _2\"></span>rations<span class=\"_ _6b\"> </span>and the fair value changes on the hedging<span class=\"_ _1\"></span> instruments in relation t<span class=\"_ _2\"></span>o the net investment in foreign operations<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>Fair value reserve<span class=\"_ _6b\"> </span>The fair value reserve comprises:<span class=\"_ _6b\"> </span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">the cumulative change in the fair value of revalu<span class=\"_ _1\"></span>ed property, net o<span class=\"_ _2\"></span>f income taxes; and<span class=\"_ _6b\"> </span></span></span>\u2022<span class=\"ff8\"> <span class=\"_ _1e\"> </span><span class=\"ff1\">the <span class=\"_ _4\"></span>cumulative <span class=\"_ _4\"></span>change <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>fai<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>value<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _4\"></span>debt <span class=\"_ _4\"></span>securities <span class=\"_ _4\"></span>measured <span class=\"_ _4\"></span>at <span class=\"_ _4\"></span>fair <span class=\"_ _4\"></span>val<span class=\"_ _2\"></span>ue <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>hrough <span class=\"_ _4\"></span>other <span class=\"_ _4\"></span>comprehensive <span class=\"_ _4\"></span>income <span class=\"_ _8\"></span>until <span class=\"_ _4\"></span>th<span class=\"_ _2\"></span><span class=\"lsd\">e<span class=\"_ _6b\"> </span></span></span></span>assets are derecognised or reclassified, net of income taxes and loss allowances.<span class=\"_ _6b\"> </span>Other reserve<span class=\"_ _6b\"> </span>The reserve<span class=\"_ _2\"></span> consists <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>amounts <span class=\"_ _2\"></span>representing the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>received o<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>sale of <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>shares<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> net <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>relative acquisition costs, and the share issue costs by a subsidiary undertaking.<span class=\"_ _6b\"> </span>Dividends <span class=\"_ _3d\"> </span>No dividends <span class=\"_ _2\"></span>were <span class=\"_ _2\"></span>declared or<span class=\"_ _2\"></span> p<span class=\"_ _2\"></span>aid in <span class=\"_ _2\"></span>respect <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>financial <span class=\"_ _2\"></span>years e<span class=\"_ _2\"></span>nded 31 <span class=\"_ _2\"></span>December 202<span class=\"_ _2\"></span>5<span class=\"_ _2\"></span> and <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span><span class=\"ls2\">2024<span class=\"lsa\">. </span></span>As<span class=\"_ _2\"></span> none <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span>reserves are<span class=\"_ _1\"></span> available for <span class=\"_ _1\"></span>distribution, the Board of <span class=\"_ _1\"></span>Directors will not <span class=\"ls9\">be</span> <span class=\"_ _1\"></span>recommending the<span class=\"_ _1\"></span> payment of a <span class=\"_ _1\"></span>dividend <span class=\"_ _1\"></span>for the financial <span class=\"_ _1\"></span>year<span class=\"_ _6b\"> </span>ended 31 December <span class=\"ls2\">2025</span>.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Share premium<span class=\"_ _6b\"> </span> The <span class=\"_ _2\"></span>share <span class=\"_ _2\"></span>premium <span class=\"_ _2\"></span>represents <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>excess, <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>issue <span class=\"_ _2\"></span>costs, <span class=\"_ _2\"></span>ove<span class=\"_ _2\"></span>r <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>nominal <span class=\"_ _2\"></span>value <span class=\"_ _4\"></span>of <span class=\"_ _2\"></span>shares, <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>ceived <span class=\"_ _2\"></span>through <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>number <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>c<span class=\"_ _4\"></span>apital<span class=\"_ _6b\"> </span> raising <span class=\"_ _4\"></span>initiatives <span class=\"_ _8\"></span>i<span class=\"_ _2\"></span>ncluding <span class=\"_ _4\"></span>new <span class=\"_ _8\"></span>equity <span class=\"_ _8\"></span>from <span class=\"_ _8\"></span>strategic <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>hareholders, <span class=\"_ _4\"></span>rights <span class=\"_ _8\"></span>issues, <span class=\"_ _8\"></span>scrip <span class=\"_ _9\"></span>dividends <span class=\"_ _9\"></span>and <span class=\"_ _4\"></span>allotment <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>s<span class=\"_ _2\"></span>hares <span class=\"_ _4\"></span>under <span class=\"_ _8\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span> executive share option schemes. This reserve<span class=\"_ _1\"></span> is non-distributable. <span class=\"_ _2\"></span> Other reserve<span class=\"_ _6b\"> </span> The reserve<span class=\"_ _2\"></span> consists <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>amounts <span class=\"_ _2\"></span>representing the <span class=\"_ _2\"></span>difference <span class=\"_ _2\"></span>between the <span class=\"_ _2\"></span>net <span class=\"_ _2\"></span>proceeds <span class=\"_ _2\"></span>received o<span class=\"_ _2\"></span>n the <span class=\"_ _2\"></span>sale of <span class=\"_ _2\"></span>own <span class=\"_ _2\"></span>shares<span class=\"_ _2\"></span>,<span class=\"_ _2\"></span> net <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the<span class=\"_ _6b\"> </span> relative acquisition costs, and the share issue costs by a subsidiary undertaking.<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-464": {
   "value": "Non-controlling interests The <span class=\"_ _2\"></span>follow<span class=\"_ _2\"></span>ing <span class=\"_ _2\"></span>table <span class=\"_ _2\"></span>summarises <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>information <span class=\"_ _2\"></span>relating <span class=\"_ _4\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>subsidiary <span class=\"_ _4\"></span>that <span class=\"_ _2\"></span>has <span class=\"_ _4\"></span><span class=\"ls8\">a <span class=\"_ _4\"></span></span>material <span class=\"_ _2\"></span>no<span class=\"_ _2\"></span>n-controlling <span class=\"_ _2\"></span>interest <span class=\"_ _2\"></span>(<span class=\"_ _2\"></span><span class=\"ff3\">\u201c</span>NCI<span class=\"ff3\">\u201d</span>), <span class=\"_ _2\"></span>before any intra-group eliminations: 31 December 2025<span class=\"_ _1\"></span> <table class=\"s w254 h162\" id=\"_281abd66-a55a-4436-bab7-5ecc95609daf\"><tr><td></td><td class=\"c x291 y1a22 wa h6\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">India Factoring<span class=\"fc1\"> </span></div></td></tr><tr><td class=\"c x16e y1a23 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisition date </div></td><td class=\"c x291 y1a23 wa h7\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31 March 2014<span class=\"fc1\"> </span></div></td></tr><tr><td class=\"c x16e y1a24 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">NCI percentage </div></td><td class=\"c x291 y1a24 wa h7\"><div class=\"t m0 x35 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">0.44%<span class=\"fc1\"> </span></div></td></tr><tr><td></td><td class=\"c x291 y1a25 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y1a26 wdd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x291 y1a26 wa h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">188,637,9<span class=\"ls2\">22</span> </div></td></tr><tr><td class=\"c x16e y1a27 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x291 y1a27 wa h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(151,466,608) </div></td></tr><tr><td class=\"c x16e y19ce wdd h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net assets </div></td><td class=\"c x291 y19ce wa h12\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">37,171,3<span class=\"ls2\">14</span> </div></td></tr><tr><td class=\"c x16e y1a28 wdd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Carrying amount of NCI </div></td><td class=\"c x291 y1a28 wa h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">163,554 </div></td></tr><tr><td class=\"c x16e y1a29 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net revenue for the year </div></td><td class=\"c x291 y1a29 wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">7,023<span class=\"ls0\">,</span>925<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1a2a wdd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net revenue for the year allocated to NCI </div></td><td class=\"c x291 y1a2a wa h6\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">354,258 </div></td></tr><tr><td class=\"c x16e y1a2b wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Profit for the year </div></td><td class=\"c x291 y1a2b wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">1,021<span class=\"ls0\">,</span>930<span class=\"ls0\"> </span></div></td></tr><tr><td class=\"c x16e y1a2c wdd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit allocated to NCI </div></td><td class=\"c x291 y1a2c wa h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">71,003 </div></td></tr><tr><td class=\"c x16e y15bd wdd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net decrease in cash and cash equivalents </div></td><td class=\"c x291 y15bd wa h6\"><div class=\"t m0 x43 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(771,141) </div></td></tr></table>31 December 2024<span class=\"_ _1\"></span> <table class=\"s w255 h139\" id=\"_11ed3d0d-2c3a-4356-9826-6db6bce01011\"><tr><td></td><td class=\"c x291 y1a2d wa h7\"><div class=\"t m0 xcb h2 y1f ff1 fs0 fc4 sc0 ls0 ws0\">India Factoring<span class=\"fc1\"> </span></div></td></tr><tr><td class=\"c x16e y1a2e wdd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Acquisition date </div></td><td class=\"c x291 y1a2e wa h6\"><div class=\"t m0 x1f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">31 March 2014<span class=\"fc1\"> </span></div></td></tr><tr><td class=\"c x16e y1a2f wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">NCI percentage </div></td><td class=\"c x291 y1a2f wa h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11.84%<span class=\"fc1\"> </span></div></td></tr><tr><td></td><td class=\"c x291 y1a30 wa h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD<span class=\"fc0\"> </span></div></td></tr><tr><td class=\"c x16e y1a31 wdd h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total assets </div></td><td class=\"c x291 y1a31 wa h6\"><div class=\"t m0 x1b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">172,740,434 </div></td></tr><tr><td class=\"c x16e y1a32 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Total liabilities </div></td><td class=\"c x291 y1a32 wa h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(135,970,676) </div></td></tr><tr><td class=\"c x16e y1a33 wdd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net assets </div></td><td class=\"c x291 y1a33 wa h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">36,769,758 </div></td></tr><tr><td class=\"c x16e y1a34 wdd h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Carrying amount of NCI </div></td><td class=\"c x291 y1a34 wa h7\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">534,525 </div></td></tr><tr><td class=\"c x16e y1a35 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Net revenue for the year </div></td><td class=\"c x291 y1a35 wa h7\"><div class=\"t m0 x40 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,772,671 </div></td></tr><tr><td class=\"c x16e y1a36 wdd h12\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net revenue for the year allocated to NCI </div></td><td class=\"c x291 y1a36 wa h12\"><div class=\"t m0 x18 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">801,884 </div></td></tr><tr><td class=\"c x16e y1a37 wdd h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Profit for the year </div></td><td class=\"c x291 y1a37 wa h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">258,133 </div></td></tr><tr><td class=\"c x16e y1a38 wdd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Profit allocated to NCI </div></td><td class=\"c x291 y1a38 wa h6\"><div class=\"t m0 xd4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,563 </div></td></tr><tr><td class=\"c x16e y16d2 wdd h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Net decrease <span class=\"ls14\">in</span> cash and cash equivalents </div></td><td class=\"c x291 y16d2 wa h6\"><div class=\"t m0 x12 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(7,535,970) </div></td></tr></table>During <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>year <span class=\"_ _9\"></span>ended <span class=\"_ _4\"></span>31 <span class=\"_ _9\"></span>December <span class=\"_ _8\"></span>2025,<span class=\"_ _2\"></span> <span class=\"_ _8\"></span><span class=\"ff3\">the <span class=\"_ _8\"></span>Group\u2019s <span class=\"_ _8\"></span>non<span class=\"_ _2\"></span></span>-controlling <span class=\"_ _8\"></span>interest <span class=\"_ _8\"></span>in <span class=\"_ _8\"></span>In<span class=\"_ _2\"></span>dia <span class=\"_ _4\"></span>Facto<span class=\"_ _2\"></span>ring <span class=\"_ _8\"></span>decreased <span class=\"_ _8\"></span>from <span class=\"_ _9\"></span>11.84% <span class=\"_ _8\"></span>as <span class=\"_ _8\"></span>at <span class=\"_ _9\"></span>31 December <span class=\"_ _1\"></span>2024 to 0.44% <span class=\"_ _1\"></span>as at <span class=\"_ _1\"></span>31 Decemb<span class=\"_ _1\"></span>er 2025, <span class=\"_ _1\"></span>resulting in <span class=\"_ _1\"></span>a net de<span class=\"_ _1\"></span>crease in <span class=\"_ _1\"></span>the non-controlling interest <span class=\"_ _1\"></span>amounting to US<span class=\"_ _1\"></span>D442,237, as <span class=\"_ _2\"></span>shown <span class=\"_ _2\"></span>within <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Group\u2019s <span class=\"_ _2\"></span>Statement<span class=\"ff1\"> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Changes <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>Equity <span class=\"_ _2\"></span>for <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>year <span class=\"_ _2\"></span>ended <span class=\"_ _2\"></span>31 <span class=\"_ _2\"></span>December <span class=\"_ _2\"></span>2025. <span class=\"_ _2\"></span>Details <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>transactions <span class=\"_ _2\"></span>giving </span>rise to the movement in non-controlling interests are disclosed in Note 27.1. <span class=\"_ _0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "Contingent liabilities <table class=\"s w18c h163\" id=\"_e08addab-7e57-49a4-9c49-dc19e2354891\"><tr><td></td><td class=\"c x282 y15c8 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y15c8 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a39 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a39 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y15c9 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y15c9 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a3a w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Depositor Compensation Scheme </div></td><td class=\"c x282 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x284 y1a3a wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td><td class=\"c x283 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x285 y1a3a wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td></tr><tr><td class=\"c x16e y1a3b w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Single Res<span class=\"_ _1\"></span>olution Fund </div></td><td class=\"c x282 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x284 y1a3b wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x285 y1a3b wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y15cc w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to banks </div></td><td class=\"c x282 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x284 y15cc wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td><td class=\"c x283 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x285 y15cc wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td></tr><tr><td class=\"c x16e y1a3c w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to customers </div></td><td class=\"c x282 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x284 y1a3c wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td><td class=\"c x283 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x285 y1a3c wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td></tr><tr><td class=\"c x16e y1a3d w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to subsidiary companies  </div></td><td class=\"c x282 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1a3d wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a3d wb6 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,054 </div></td></tr><tr><td></td><td class=\"c x282 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x284 y1a3e wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,956,786 </div></td><td class=\"c x283 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x285 y1a3e wb6 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,960,840 </div></td></tr></table>At <span class=\"_ _9\"></span><span class=\"ls2\">31 <span class=\"_ _9\"></span></span>December <span class=\"_ _8\"></span>2025, <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>expected <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>allowance, <span class=\"_ _9\"></span>dete<span class=\"_ _1\"></span>rmined <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>accordance <span class=\"_ _9\"></span>with <span class=\"_ _9\"></span>IFRS <span class=\"_ _8\"></span>9, <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>untin<span class=\"_ _1\"></span>g <span class=\"_ _9\"></span>to <span class=\"_ _5\"> </span>USD84,441 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls16\">: </span></span>USD12,602) for th<span class=\"_ _1\"></span>e Group<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>USD84,441 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>US<span class=\"_ _1\"></span>D12,606<span class=\"ff3\">) for <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> Bank, was <span class=\"_ _1\"></span>recognised<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>presented withi<span class=\"_ _1\"></span>n \u2018<span class=\"ff1\">Provision for li<span class=\"_ _1\"></span>abilities </span></span>and charges\u2019<span class=\"ff1\"> in respect of guarantees issued by the Group and Bank respectively. </span>Payment commitments<span class=\"_ _1\"></span> to th<span class=\"_ _1\"></span>e Depositor <span class=\"_ _1\"></span>Compensation S<span class=\"_ _1\"></span>cheme (<span class=\"ff3\">\u201c</span>DCS<span class=\"ff3\">\u201d</span>) and <span class=\"_ _1\"></span>the Single <span class=\"_ _1\"></span>Resolution Fund<span class=\"_ _1\"></span> (<span class=\"ff3\">\u201c</span>SRF<span class=\"ff3\">\u201d</span>) relate to <span class=\"_ _1\"></span>possible <span class=\"_ _1\"></span>future contributions <span class=\"_ _4\"></span>paya<span class=\"_ _2\"></span>ble <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>DC<span class=\"_ _2\"></span>S <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>SRF. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>DCS <span class=\"_ _9\"></span>provides <span class=\"_ _4\"></span>compensation, <span class=\"_ _8\"></span>up <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>certain <span class=\"_ _8\"></span>li<span class=\"_ _2\"></span>mits, <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>eligible <span class=\"_ _8\"></span>customers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>edit institutions th<span class=\"_ _1\"></span>at are unable, or <span class=\"_ _1\"></span>likely to <span class=\"_ _1\"></span>be unable, <span class=\"_ _1\"></span>to pay claims <span class=\"_ _1\"></span>against them. The <span class=\"_ _1\"></span>DCS may impose a further contribution <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n the G<span class=\"_ _1\"></span>roup and Bank to<span class=\"_ _2\"></span> the extent <span class=\"_ _2\"></span>the contributions imposed to<span class=\"_ _2\"></span> date ar<span class=\"_ _2\"></span>e not sufficient to<span class=\"_ _2\"></span> cover the <span class=\"_ _2\"></span>compensation due to <span class=\"_ _2\"></span>customers in any<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>future possible <span class=\"_ _4\"></span>collapse <span class=\"_ _4\"></span>upon <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>determination <span class=\"_ _4\"></span>event. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>ultimate <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntribution <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>result <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llapse<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>dependent <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>various <span class=\"_ _4\"></span>uncertain factors <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>ecovery <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>DCS, <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>hanges <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>level <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>protected <span class=\"_ _8\"></span>products <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>population <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>DCS members <span class=\"_ _7\"></span>at the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>event. <span class=\"_ _1\"></span>At <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>assets p<span class=\"_ _1\"></span>ledged <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> DCS<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comprised <span class=\"_ _1\"></span>of cash <span class=\"_ _7\"></span>collateral amounting <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>USD2,511,782 <span class=\"_ _4\"></span>(2024: <span class=\"_ _4\"></span>USD2,975,052). <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>collateral <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified <span class=\"_ _2\"></span>within <span class=\"_ _4\"></span>'Other <span class=\"_ _4\"></span>assets' <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _2\"></span>inancial position. A<span class=\"_ _1\"></span>t 31 De<span class=\"_ _1\"></span>cember 2025, the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _1\"></span>had no excess<span class=\"_ _1\"></span> contributions pledged in<span class=\"_ _1\"></span> favour <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>DCS (2024: US<span class=\"_ _1\"></span>D65,582). The contri<span class=\"_ _1\"></span>bution obligation of the Bank is disclosed in the table above. In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>in acc<span class=\"_ _2\"></span>ordance wit<span class=\"_ _2\"></span>h a<span class=\"_ _2\"></span>rticle 70(3)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Regulation <span class=\"_ _2\"></span>(EU) <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>806/2014 <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the E<span class=\"_ _2\"></span>uropean Parli<span class=\"_ _2\"></span>ament and <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Council <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>July 2014 <span class=\"_ _2\"></span>establishing <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>rules <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>procedure <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>resolution <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>institutions <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>certain <span class=\"_ _4\"></span>investment <span class=\"_ _2\"></span>f<span class=\"_ _4\"></span>irms <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the framework of <span class=\"_ _2\"></span>a Single Resolution Mechanism and <span class=\"_ _2\"></span>a Single Resolutio<span class=\"_ _2\"></span>n Fund and amending Re<span class=\"_ _2\"></span>gulation (EU) No <span class=\"_ _2\"></span>1093/2010, the availa<span class=\"_ _2\"></span>ble financial means <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the SRF <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>include irrevo<span class=\"_ _2\"></span>cable payment <span class=\"_ _2\"></span>commitments which <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>fully backed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>unencumbered colla<span class=\"_ _4\"></span>teral o<span class=\"_ _2\"></span>f low<span class=\"_ _2\"></span>-<span class=\"_ _6b\"> </span>risk a<span class=\"_ _2\"></span>ssets. The <span class=\"_ _2\"></span>share o<span class=\"_ _2\"></span>f irrevocable <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>commitments c<span class=\"_ _2\"></span>annot exceed <span class=\"_ _2\"></span>30% o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of c<span class=\"_ _2\"></span>ontributions. <span class=\"_ _4\"></span>At <span class=\"_ _2\"></span>31 Decem<span class=\"_ _2\"></span>ber 2025<span class=\"ls0\">, <span class=\"_ _8\"></span>irrevocable <span class=\"_ _8\"></span>payment <span class=\"_ _8\"></span>commitments <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SRF <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>to <span class=\"_ _9\"> </span>USD473,686 <span class=\"_ _8\"></span>(</span>2024<span class=\"ls4\">: <span class=\"_ _8\"></span><span class=\"ls0\">U<span class=\"_ _2\"></span>SD418,818). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>collateral <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>classif<span class=\"_ _2\"></span>ied </span></span>within 'Other assets' in the statement of financial p<span class=\"_ _1\"></span>osition. T<span class=\"_ _2\"></span>he amount is disclosed<span class=\"_ _1\"></span> in the table above.<span class=\"_ _2\"></span> In <span class=\"_ _2\"></span>November 2025, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he European <span class=\"_ _2\"></span>Court <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Justice <span class=\"_ _2\"></span>dismissed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appeal <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>BNP <span class=\"_ _2\"></span>Paribas <span class=\"_ _2\"></span>Public <span class=\"_ _2\"></span>Sector <span class=\"_ _2\"></span>SA, <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>the latter was <span class=\"_ _2\"></span>ordered to <span class=\"_ _2\"></span>pay the <span class=\"_ _2\"></span>amounts committed <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>SRF, upon surrender <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>license<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>using an irrevocable <span class=\"_ _2\"></span>payment commitment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>or forfeit <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>deposit <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>lieu <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>separate <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>payment. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is ju<span class=\"_ _2\"></span>dgement, it<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>sh collateral <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>never <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>returned <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntity <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>need <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>irrevocable <span class=\"_ _2\"></span>payment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitment at <span class=\"_ _4\"></span>the earlier <span class=\"_ _1\"></span>of two triggeri<span class=\"_ _1\"></span>ng events: <span class=\"_ _1\"></span>a) the loss<span class=\"_ _1\"></span> of the <span class=\"_ _1\"></span>banking licence; or <span class=\"_ _1\"></span>b) the<span class=\"_ _1\"></span> occurrence <span class=\"_ _1\"></span>of a b<span class=\"_ _1\"></span>anking crisis. As <span class=\"_ _1\"></span>a result, the criteria for the recognition of a provision relating to the irrevocable payment co<span class=\"_ _2\"></span>mmitment in accordance wit<span class=\"_ _2\"></span>h IAS 37 are deemed to have been met as at 31 December 2025. A similar <span class=\"_ _1\"></span>process has als<span class=\"_ _1\"></span>o been made in <span class=\"_ _1\"></span>respect of <span class=\"_ _1\"></span>the payment commitment <span class=\"_ _1\"></span>in favour of the <span class=\"_ _7\"></span>DC<span class=\"_ _2\"></span>S, which i<span class=\"_ _1\"></span>s required to <span class=\"_ _1\"></span>be settl<span class=\"_ _2\"></span>ed at th<span class=\"_ _1\"></span>e earlier <span class=\"_ _7\"></span>of the <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>banking licence <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the failure <span class=\"_ _7\"></span>of a <span class=\"_ _1\"></span>local <span class=\"_ _1\"></span>institution <span class=\"_ _7\"></span>whose dep<span class=\"_ _1\"></span>osits are<span class=\"_ _1\"></span> covered <span class=\"_ _7\"></span>by the <span class=\"_ _7\"></span>DCS under a <span class=\"_ _7\"></span>determinati<span class=\"_ _2\"></span>on<span class=\"_ _1\"></span> event. In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span>spect, <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>performed an <span class=\"_ _7\"></span>assessment to e<span class=\"_ _1\"></span>stimate <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>provision in <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>both <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommitments. The <span class=\"_ _7\"></span>probability of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>outflow <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>economic <span class=\"_ _7\"></span>resources <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>dependent <span class=\"_ _3c\"></span>on<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>likelihood <span class=\"_ _7\"></span>of occurren<span class=\"_ _1\"></span>ce <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _3c\"></span>t<span class=\"_ _2\"></span>riggering <span class=\"_ _3c\"></span>e<span class=\"_ _2\"></span>vents <span class=\"_ _7\"></span>described <span class=\"_ _7\"></span>above. <span class=\"_ _7\"></span>Ma<span class=\"_ _4\"></span>nagement has assessed th<span class=\"_ _1\"></span>e probability <span class=\"_ _1\"></span>of the Bank surrendering <span class=\"_ _1\"></span>its licence, <span class=\"_ _1\"></span>based on its <span class=\"_ _1\"></span>capital and l<span class=\"_ _1\"></span>iquidity posi<span class=\"_ _2\"></span>tion, profitability <span class=\"_ _1\"></span>projections, and regulatory compliance. The Bank\u2019s business model and financial standing indicate the intentions to co<span class=\"_ _2\"></span><span class=\"ff1\">ntinue operating indefinitel<span class=\"_ _1\"></span>y. The </span>likelihood of a <span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rmination event occurring within the E<span class=\"_ _2\"></span>uropean and Maltese banking sectors was also <span class=\"_ _2\"></span>assessed in the contex<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f the commitments <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>DCS <span class=\"_ _4\"></span>respectively, <span class=\"_ _2\"></span>considering <span class=\"_ _2\"></span>macro<span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>conditions, <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>stability <span class=\"_ _2\"></span>indicators <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>histori<span class=\"_ _2\"></span>cal incidence of <span class=\"_ _2\"></span>such determination <span class=\"_ _2\"></span>events. T<span class=\"_ _2\"></span>he outcome <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>assess<span class=\"_ _1\"></span>ment <span class=\"_ _2\"></span>is that <span class=\"_ _2\"></span>any outflow <span class=\"_ _2\"></span>linked to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>Bank surrender<span class=\"_ _4\"></span><span class=\"ff1\">ing its </span>credit <span class=\"_ _9\"></span>institution <span class=\"_ _8\"></span>licence <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>determination <span class=\"_ _8\"></span>event <span class=\"_ _9\"> </span>would <span class=\"_ _9\"> </span>occur <span class=\"_ _9\"> </span>sufficient<span class=\"_ _2\"></span>ly <span class=\"_ _9\"></span>far <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>any <span class=\"_ _9\"> </span>provision <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _8\"></span>be recognised as at 31 December 2025 is negligible<span class=\"_ _1\"></span>.  The Bank will continue<span class=\"_ _1\"></span> to monitor regulatory developments, local b<span class=\"_ _1\"></span>anking sector conditions, and e<span class=\"_ _1\"></span>conomic indicators, and will<span class=\"_ _2\"></span> reassess its position at each reporting date.<span class=\"_ _6b\"> </span><span class=\"fs2 fc3\"> </span>Commitments <table class=\"s w1dc h164\" id=\"_7ffad323-1691-4074-a652-fe5d6adf87b0\"><tr><td></td><td class=\"c x282 y1a3f w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a3f wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a40 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a40 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a41 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a41 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a42 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to purchase assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a43 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Undrawn credit facilities </div></td><td class=\"c x282 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x284 y1a43 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td><td class=\"c x283 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x285 y1a43 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td></tr><tr><td class=\"c x16e y1a44 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Confirmed letters of credit </div></td><td class=\"c x282 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,393,958  </div></td><td class=\"c x284 y1a44 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,873 </div></td><td class=\"c x283 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,671,881  </div></td><td class=\"c x285 y1a44 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,724 </div></td></tr><tr><td class=\"c x16e y1a45 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Documentary credits </div></td><td class=\"c x282 y1a45 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,285,697  </div></td><td class=\"c x284 y1a45 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td><td class=\"c x283 y1a45 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,285,697 </div></td><td class=\"c x285 y1a45 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td></tr><tr><td class=\"c x16e y1a46 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to purchase assets </div></td><td class=\"c x282 y1a46 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,894,055 </div></td><td class=\"c x284 y1a46 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,575,730 </div></td><td class=\"c x283 y1a46 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a46 wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1a47 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to sell assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a48 w70 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to sell assets<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1a48 wa9 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,663,600) </div></td><td class=\"c x284 y1a48 wc h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a48 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a48 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x284 y185d wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x283 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x285 y185d wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>The Group has <span class=\"_ _2\"></span>total sanctioned limits to <span class=\"_ _2\"></span>customers amounting to <span class=\"_ _2\"></span><span class=\"ls54\">US</span>D1,672,912,437 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,396,993,751). <span class=\"_ _2\"></span>At <span class=\"ls2\">31 </span>December 2025<span class=\"ls5e\">, </span>the Bank <span class=\"_ _2\"></span>ha<span class=\"ls9\">d <span class=\"_ _2\"></span></span>USD277,922 <span class=\"_ _2\"></span>confirmed documentary <span class=\"_ _2\"></span>credits i<span class=\"_ _2\"></span>n favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>(<span class=\"ls2\">2024</span>: USD3,905<span class=\"ls5\">).</span> <span class=\"_ _2\"></span>At <span class=\"ls2\">31 <span class=\"_ _2\"></span></span>December <span class=\"_ _2\"></span>2025<span class=\"ls5e\">, </span>an expected credit loss allowance, determined in accordance with IFRS 9, amounting t<span class=\"_ _2\"></span><span class=\"ls3\">o <span class=\"ls54\">US</span></span>D<span class=\"ls2\">751,</span>099 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD462,621<span class=\"ls5\">) </span>for the Group and USD751,112 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD198,519<span class=\"ls5\">) </span>for the Bank, was recognised and presented with<span class=\"ls17\">in</span> <span class=\"ff3\">\u2018</span>P<span class=\"ff3\">rovision for liabil<span class=\"_ _1\"></span>ities and charges\u2019.<span class=\"ff1\">  </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "Contingent liabilities <table class=\"s w18c h163\" id=\"_e08addab-7e57-49a4-9c49-dc19e2354891\"><tr><td></td><td class=\"c x282 y15c8 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y15c8 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a39 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a39 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y15c9 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y15c9 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a3a w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Depositor Compensation Scheme </div></td><td class=\"c x282 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x284 y1a3a wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td><td class=\"c x283 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x285 y1a3a wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td></tr><tr><td class=\"c x16e y1a3b w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Single Res<span class=\"_ _1\"></span>olution Fund </div></td><td class=\"c x282 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x284 y1a3b wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x285 y1a3b wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y15cc w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to banks </div></td><td class=\"c x282 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x284 y15cc wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td><td class=\"c x283 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x285 y15cc wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td></tr><tr><td class=\"c x16e y1a3c w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to customers </div></td><td class=\"c x282 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x284 y1a3c wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td><td class=\"c x283 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x285 y1a3c wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td></tr><tr><td class=\"c x16e y1a3d w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to subsidiary companies  </div></td><td class=\"c x282 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1a3d wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a3d wb6 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,054 </div></td></tr><tr><td></td><td class=\"c x282 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x284 y1a3e wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,956,786 </div></td><td class=\"c x283 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x285 y1a3e wb6 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,960,840 </div></td></tr></table>At <span class=\"_ _9\"></span><span class=\"ls2\">31 <span class=\"_ _9\"></span></span>December <span class=\"_ _8\"></span>2025, <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>expected <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>allowance, <span class=\"_ _9\"></span>dete<span class=\"_ _1\"></span>rmined <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>accordance <span class=\"_ _9\"></span>with <span class=\"_ _9\"></span>IFRS <span class=\"_ _8\"></span>9, <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>untin<span class=\"_ _1\"></span>g <span class=\"_ _9\"></span>to <span class=\"_ _5\"> </span>USD84,441 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls16\">: </span></span>USD12,602) for th<span class=\"_ _1\"></span>e Group<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>USD84,441 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>US<span class=\"_ _1\"></span>D12,606<span class=\"ff3\">) for <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> Bank, was <span class=\"_ _1\"></span>recognised<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>presented withi<span class=\"_ _1\"></span>n \u2018<span class=\"ff1\">Provision for li<span class=\"_ _1\"></span>abilities </span></span>and charges\u2019<span class=\"ff1\"> in respect of guarantees issued by the Group and Bank respectively. </span>Payment commitments<span class=\"_ _1\"></span> to th<span class=\"_ _1\"></span>e Depositor <span class=\"_ _1\"></span>Compensation S<span class=\"_ _1\"></span>cheme (<span class=\"ff3\">\u201c</span>DCS<span class=\"ff3\">\u201d</span>) and <span class=\"_ _1\"></span>the Single <span class=\"_ _1\"></span>Resolution Fund<span class=\"_ _1\"></span> (<span class=\"ff3\">\u201c</span>SRF<span class=\"ff3\">\u201d</span>) relate to <span class=\"_ _1\"></span>possible <span class=\"_ _1\"></span>future contributions <span class=\"_ _4\"></span>paya<span class=\"_ _2\"></span>ble <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>DC<span class=\"_ _2\"></span>S <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>SRF. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>DCS <span class=\"_ _9\"></span>provides <span class=\"_ _4\"></span>compensation, <span class=\"_ _8\"></span>up <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>certain <span class=\"_ _8\"></span>li<span class=\"_ _2\"></span>mits, <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>eligible <span class=\"_ _8\"></span>customers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>edit institutions th<span class=\"_ _1\"></span>at are unable, or <span class=\"_ _1\"></span>likely to <span class=\"_ _1\"></span>be unable, <span class=\"_ _1\"></span>to pay claims <span class=\"_ _1\"></span>against them. The <span class=\"_ _1\"></span>DCS may impose a further contribution <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n the G<span class=\"_ _1\"></span>roup and Bank to<span class=\"_ _2\"></span> the extent <span class=\"_ _2\"></span>the contributions imposed to<span class=\"_ _2\"></span> date ar<span class=\"_ _2\"></span>e not sufficient to<span class=\"_ _2\"></span> cover the <span class=\"_ _2\"></span>compensation due to <span class=\"_ _2\"></span>customers in any<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>future possible <span class=\"_ _4\"></span>collapse <span class=\"_ _4\"></span>upon <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>determination <span class=\"_ _4\"></span>event. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>ultimate <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntribution <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>result <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llapse<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>dependent <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>various <span class=\"_ _4\"></span>uncertain factors <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>ecovery <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>DCS, <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>hanges <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>level <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>protected <span class=\"_ _8\"></span>products <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>population <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>DCS members <span class=\"_ _7\"></span>at the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>event. <span class=\"_ _1\"></span>At <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>assets p<span class=\"_ _1\"></span>ledged <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> DCS<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comprised <span class=\"_ _1\"></span>of cash <span class=\"_ _7\"></span>collateral amounting <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>USD2,511,782 <span class=\"_ _4\"></span>(2024: <span class=\"_ _4\"></span>USD2,975,052). <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>collateral <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified <span class=\"_ _2\"></span>within <span class=\"_ _4\"></span>'Other <span class=\"_ _4\"></span>assets' <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _2\"></span>inancial position. A<span class=\"_ _1\"></span>t 31 De<span class=\"_ _1\"></span>cember 2025, the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _1\"></span>had no excess<span class=\"_ _1\"></span> contributions pledged in<span class=\"_ _1\"></span> favour <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>DCS (2024: US<span class=\"_ _1\"></span>D65,582). The contri<span class=\"_ _1\"></span>bution obligation of the Bank is disclosed in the table above. In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>in acc<span class=\"_ _2\"></span>ordance wit<span class=\"_ _2\"></span>h a<span class=\"_ _2\"></span>rticle 70(3)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Regulation <span class=\"_ _2\"></span>(EU) <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>806/2014 <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the E<span class=\"_ _2\"></span>uropean Parli<span class=\"_ _2\"></span>ament and <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Council <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>July 2014 <span class=\"_ _2\"></span>establishing <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>rules <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>procedure <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>resolution <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>institutions <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>certain <span class=\"_ _4\"></span>investment <span class=\"_ _2\"></span>f<span class=\"_ _4\"></span>irms <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the framework of <span class=\"_ _2\"></span>a Single Resolution Mechanism and <span class=\"_ _2\"></span>a Single Resolutio<span class=\"_ _2\"></span>n Fund and amending Re<span class=\"_ _2\"></span>gulation (EU) No <span class=\"_ _2\"></span>1093/2010, the availa<span class=\"_ _2\"></span>ble financial means <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the SRF <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>include irrevo<span class=\"_ _2\"></span>cable payment <span class=\"_ _2\"></span>commitments which <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>fully backed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>unencumbered colla<span class=\"_ _4\"></span>teral o<span class=\"_ _2\"></span>f low<span class=\"_ _2\"></span>-<span class=\"_ _6b\"> </span>risk a<span class=\"_ _2\"></span>ssets. The <span class=\"_ _2\"></span>share o<span class=\"_ _2\"></span>f irrevocable <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>commitments c<span class=\"_ _2\"></span>annot exceed <span class=\"_ _2\"></span>30% o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of c<span class=\"_ _2\"></span>ontributions. <span class=\"_ _4\"></span>At <span class=\"_ _2\"></span>31 Decem<span class=\"_ _2\"></span>ber 2025<span class=\"ls0\">, <span class=\"_ _8\"></span>irrevocable <span class=\"_ _8\"></span>payment <span class=\"_ _8\"></span>commitments <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SRF <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>to <span class=\"_ _9\"> </span>USD473,686 <span class=\"_ _8\"></span>(</span>2024<span class=\"ls4\">: <span class=\"_ _8\"></span><span class=\"ls0\">U<span class=\"_ _2\"></span>SD418,818). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>collateral <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>classif<span class=\"_ _2\"></span>ied </span></span>within 'Other assets' in the statement of financial p<span class=\"_ _1\"></span>osition. T<span class=\"_ _2\"></span>he amount is disclosed<span class=\"_ _1\"></span> in the table above.<span class=\"_ _2\"></span> In <span class=\"_ _2\"></span>November 2025, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he European <span class=\"_ _2\"></span>Court <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Justice <span class=\"_ _2\"></span>dismissed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appeal <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>BNP <span class=\"_ _2\"></span>Paribas <span class=\"_ _2\"></span>Public <span class=\"_ _2\"></span>Sector <span class=\"_ _2\"></span>SA, <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>the latter was <span class=\"_ _2\"></span>ordered to <span class=\"_ _2\"></span>pay the <span class=\"_ _2\"></span>amounts committed <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>SRF, upon surrender <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>license<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>using an irrevocable <span class=\"_ _2\"></span>payment commitment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>or forfeit <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>deposit <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>lieu <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>separate <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>payment. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is ju<span class=\"_ _2\"></span>dgement, it<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>sh collateral <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>never <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>returned <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntity <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>need <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>irrevocable <span class=\"_ _2\"></span>payment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitment at <span class=\"_ _4\"></span>the earlier <span class=\"_ _1\"></span>of two triggeri<span class=\"_ _1\"></span>ng events: <span class=\"_ _1\"></span>a) the loss<span class=\"_ _1\"></span> of the <span class=\"_ _1\"></span>banking licence; or <span class=\"_ _1\"></span>b) the<span class=\"_ _1\"></span> occurrence <span class=\"_ _1\"></span>of a b<span class=\"_ _1\"></span>anking crisis. As <span class=\"_ _1\"></span>a result, the criteria for the recognition of a provision relating to the irrevocable payment co<span class=\"_ _2\"></span>mmitment in accordance wit<span class=\"_ _2\"></span>h IAS 37 are deemed to have been met as at 31 December 2025. A similar <span class=\"_ _1\"></span>process has als<span class=\"_ _1\"></span>o been made in <span class=\"_ _1\"></span>respect of <span class=\"_ _1\"></span>the payment commitment <span class=\"_ _1\"></span>in favour of the <span class=\"_ _7\"></span>DC<span class=\"_ _2\"></span>S, which i<span class=\"_ _1\"></span>s required to <span class=\"_ _1\"></span>be settl<span class=\"_ _2\"></span>ed at th<span class=\"_ _1\"></span>e earlier <span class=\"_ _7\"></span>of the <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>banking licence <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the failure <span class=\"_ _7\"></span>of a <span class=\"_ _1\"></span>local <span class=\"_ _1\"></span>institution <span class=\"_ _7\"></span>whose dep<span class=\"_ _1\"></span>osits are<span class=\"_ _1\"></span> covered <span class=\"_ _7\"></span>by the <span class=\"_ _7\"></span>DCS under a <span class=\"_ _7\"></span>determinati<span class=\"_ _2\"></span>on<span class=\"_ _1\"></span> event. In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span>spect, <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>performed an <span class=\"_ _7\"></span>assessment to e<span class=\"_ _1\"></span>stimate <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>provision in <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>both <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommitments. The <span class=\"_ _7\"></span>probability of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>outflow <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>economic <span class=\"_ _7\"></span>resources <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>dependent <span class=\"_ _3c\"></span>on<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>likelihood <span class=\"_ _7\"></span>of occurren<span class=\"_ _1\"></span>ce <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _3c\"></span>t<span class=\"_ _2\"></span>riggering <span class=\"_ _3c\"></span>e<span class=\"_ _2\"></span>vents <span class=\"_ _7\"></span>described <span class=\"_ _7\"></span>above. <span class=\"_ _7\"></span>Ma<span class=\"_ _4\"></span>nagement has assessed th<span class=\"_ _1\"></span>e probability <span class=\"_ _1\"></span>of the Bank surrendering <span class=\"_ _1\"></span>its licence, <span class=\"_ _1\"></span>based on its <span class=\"_ _1\"></span>capital and l<span class=\"_ _1\"></span>iquidity posi<span class=\"_ _2\"></span>tion, profitability <span class=\"_ _1\"></span>projections, and regulatory compliance. The Bank\u2019s business model and financial standing indicate the intentions to co<span class=\"_ _2\"></span><span class=\"ff1\">ntinue operating indefinitel<span class=\"_ _1\"></span>y. The </span>likelihood of a <span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rmination event occurring within the E<span class=\"_ _2\"></span>uropean and Maltese banking sectors was also <span class=\"_ _2\"></span>assessed in the contex<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f the commitments <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>DCS <span class=\"_ _4\"></span>respectively, <span class=\"_ _2\"></span>considering <span class=\"_ _2\"></span>macro<span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>conditions, <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>stability <span class=\"_ _2\"></span>indicators <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>histori<span class=\"_ _2\"></span>cal incidence of <span class=\"_ _2\"></span>such determination <span class=\"_ _2\"></span>events. T<span class=\"_ _2\"></span>he outcome <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>assess<span class=\"_ _1\"></span>ment <span class=\"_ _2\"></span>is that <span class=\"_ _2\"></span>any outflow <span class=\"_ _2\"></span>linked to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>Bank surrender<span class=\"_ _4\"></span><span class=\"ff1\">ing its </span>credit <span class=\"_ _9\"></span>institution <span class=\"_ _8\"></span>licence <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>determination <span class=\"_ _8\"></span>event <span class=\"_ _9\"> </span>would <span class=\"_ _9\"> </span>occur <span class=\"_ _9\"> </span>sufficient<span class=\"_ _2\"></span>ly <span class=\"_ _9\"></span>far <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>any <span class=\"_ _9\"> </span>provision <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _8\"></span>be recognised as at 31 December 2025 is negligible<span class=\"_ _1\"></span>.  The Bank will continue<span class=\"_ _1\"></span> to monitor regulatory developments, local b<span class=\"_ _1\"></span>anking sector conditions, and e<span class=\"_ _1\"></span>conomic indicators, and will<span class=\"_ _2\"></span> reassess its position at each reporting date.<span class=\"_ _6b\"> </span>Commitments <table class=\"s w1dc h164\" id=\"_7ffad323-1691-4074-a652-fe5d6adf87b0\"><tr><td></td><td class=\"c x282 y1a3f w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a3f wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a40 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a40 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a41 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a41 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a42 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to purchase assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a43 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Undrawn credit facilities </div></td><td class=\"c x282 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x284 y1a43 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td><td class=\"c x283 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x285 y1a43 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td></tr><tr><td class=\"c x16e y1a44 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Confirmed letters of credit </div></td><td class=\"c x282 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,393,958  </div></td><td class=\"c x284 y1a44 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,873 </div></td><td class=\"c x283 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,671,881  </div></td><td class=\"c x285 y1a44 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,724 </div></td></tr><tr><td class=\"c x16e y1a45 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Documentary credits </div></td><td class=\"c x282 y1a45 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,285,697  </div></td><td class=\"c x284 y1a45 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td><td class=\"c x283 y1a45 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,285,697 </div></td><td class=\"c x285 y1a45 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td></tr><tr><td class=\"c x16e y1a46 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to purchase assets </div></td><td class=\"c x282 y1a46 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,894,055 </div></td><td class=\"c x284 y1a46 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,575,730 </div></td><td class=\"c x283 y1a46 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a46 wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1a47 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to sell assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a48 w70 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to sell assets<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1a48 wa9 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,663,600) </div></td><td class=\"c x284 y1a48 wc h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a48 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a48 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x284 y185d wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x283 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x285 y185d wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>The Group has <span class=\"_ _2\"></span>total sanctioned limits to <span class=\"_ _2\"></span>customers amounting to <span class=\"_ _2\"></span><span class=\"ls54\">US</span>D1,672,912,437 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,396,993,751). <span class=\"_ _2\"></span>At <span class=\"ls2\">31 </span>December 2025<span class=\"ls5e\">, </span>the Bank <span class=\"_ _2\"></span>ha<span class=\"ls9\">d <span class=\"_ _2\"></span></span>USD277,922 <span class=\"_ _2\"></span>confirmed documentary <span class=\"_ _2\"></span>credits i<span class=\"_ _2\"></span>n favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>(<span class=\"ls2\">2024</span>: USD3,905<span class=\"ls5\">).</span> <span class=\"_ _2\"></span>At <span class=\"ls2\">31 <span class=\"_ _2\"></span></span>December <span class=\"_ _2\"></span>2025<span class=\"ls5e\">, </span>an expected credit loss allowance, determined in accordance with IFRS 9, amounting t<span class=\"_ _2\"></span><span class=\"ls3\">o <span class=\"ls54\">US</span></span>D<span class=\"ls2\">751,</span>099 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD462,621<span class=\"ls5\">) </span>for the Group and USD751,112 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD198,519<span class=\"ls5\">) </span>for the Bank, was recognised and presented with<span class=\"ls17\">in</span> <span class=\"ff3\">\u2018</span>P<span class=\"ff3\">rovision for liabil<span class=\"_ _1\"></span>ities and charges\u2019.<span class=\"ff1\">  </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-465": {
   "value": "Contingent liabilities <table class=\"s w18c h163\" id=\"_e08addab-7e57-49a4-9c49-dc19e2354891\"><tr><td></td><td class=\"c x282 y15c8 w9e h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y15c8 wb5 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a39 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a39 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a39 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y15c9 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y15c9 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y15c9 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a3a w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Depositor Compensation Scheme </div></td><td class=\"c x282 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x284 y1a3a wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td><td class=\"c x283 y1a3a wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 2,511,782  </div></td><td class=\"c x285 y1a3a wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,909,470 </div></td></tr><tr><td class=\"c x16e y1a3b w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Payment commitments to the Single Res<span class=\"_ _1\"></span>olution Fund </div></td><td class=\"c x282 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x284 y1a3b wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td><td class=\"c x283 y1a3b wa9 h6\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 473,686  </div></td><td class=\"c x285 y1a3b wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">418,818 </div></td></tr><tr><td class=\"c x16e y15cc w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to banks </div></td><td class=\"c x282 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x284 y15cc wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td><td class=\"c x283 y15cc wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 1,578,864  </div></td><td class=\"c x285 y15cc wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">14,105,930 </div></td></tr><tr><td class=\"c x16e y1a3c w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to customers </div></td><td class=\"c x282 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x284 y1a3c wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td><td class=\"c x283 y1a3c wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 25,097,797  </div></td><td class=\"c x285 y1a3c wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">13,522,568 </div></td></tr><tr><td class=\"c x16e y1a3d w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Guarantees issued to subsidiary companies  </div></td><td class=\"c x282 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x284 y1a3d wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x283 y1a3d wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a3d wb6 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,054 </div></td></tr><tr><td></td><td class=\"c x282 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x284 y1a3e wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,956,786 </div></td><td class=\"c x283 y1a3e wa9 h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 29,662,129  </div></td><td class=\"c x285 y1a3e wb6 h7\"><div class=\"t m0 x20 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">30,960,840 </div></td></tr></table>At <span class=\"_ _9\"></span><span class=\"ls2\">31 <span class=\"_ _9\"></span></span>December <span class=\"_ _8\"></span>2025, <span class=\"_ _9\"> </span>an <span class=\"_ _9\"> </span>expected <span class=\"_ _9\"></span>credit <span class=\"_ _8\"></span>los<span class=\"_ _2\"></span>s <span class=\"_ _9\"></span>allowance, <span class=\"_ _9\"></span>dete<span class=\"_ _1\"></span>rmined <span class=\"_ _9\"></span>in <span class=\"_ _9\"></span>accordance <span class=\"_ _9\"></span>with <span class=\"_ _9\"></span>IFRS <span class=\"_ _8\"></span>9, <span class=\"_ _9\"> </span>amo<span class=\"_ _2\"></span>untin<span class=\"_ _1\"></span>g <span class=\"_ _9\"></span>to <span class=\"_ _5\"> </span>USD84,441 <span class=\"_ _9\"></span>(<span class=\"ls2\">2024<span class=\"ls16\">: </span></span>USD12,602) for th<span class=\"_ _1\"></span>e Group<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>USD84,441 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>US<span class=\"_ _1\"></span>D12,606<span class=\"ff3\">) for <span class=\"_ _1\"></span>the<span class=\"_ _1\"></span> Bank, was <span class=\"_ _1\"></span>recognised<span class=\"_ _1\"></span> and <span class=\"_ _1\"></span>presented withi<span class=\"_ _1\"></span>n \u2018<span class=\"ff1\">Provision for li<span class=\"_ _1\"></span>abilities </span></span>and charges\u2019<span class=\"ff1\"> in respect of guarantees issued by the Group and Bank respectively. </span>Payment commitments<span class=\"_ _1\"></span> to th<span class=\"_ _1\"></span>e Depositor <span class=\"_ _1\"></span>Compensation S<span class=\"_ _1\"></span>cheme (<span class=\"ff3\">\u201c</span>DCS<span class=\"ff3\">\u201d</span>) and <span class=\"_ _1\"></span>the Single <span class=\"_ _1\"></span>Resolution Fund<span class=\"_ _1\"></span> (<span class=\"ff3\">\u201c</span>SRF<span class=\"ff3\">\u201d</span>) relate to <span class=\"_ _1\"></span>possible <span class=\"_ _1\"></span>future contributions <span class=\"_ _4\"></span>paya<span class=\"_ _2\"></span>ble <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>DC<span class=\"_ _2\"></span>S <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _4\"></span>SRF. <span class=\"_ _8\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>DCS <span class=\"_ _9\"></span>provides <span class=\"_ _4\"></span>compensation, <span class=\"_ _8\"></span>up <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>certain <span class=\"_ _8\"></span>li<span class=\"_ _2\"></span>mits, <span class=\"_ _4\"></span>to <span class=\"_ _8\"></span>eligible <span class=\"_ _8\"></span>customers <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>c<span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>edit institutions th<span class=\"_ _1\"></span>at are unable, or <span class=\"_ _1\"></span>likely to <span class=\"_ _1\"></span>be unable, <span class=\"_ _1\"></span>to pay claims <span class=\"_ _1\"></span>against them. The <span class=\"_ _1\"></span>DCS may impose a further contribution <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>n the G<span class=\"_ _1\"></span>roup and Bank to<span class=\"_ _2\"></span> the extent <span class=\"_ _2\"></span>the contributions imposed to<span class=\"_ _2\"></span> date ar<span class=\"_ _2\"></span>e not sufficient to<span class=\"_ _2\"></span> cover the <span class=\"_ _2\"></span>compensation due to <span class=\"_ _2\"></span>customers in any<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>future possible <span class=\"_ _4\"></span>collapse <span class=\"_ _4\"></span>upon <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>determination <span class=\"_ _4\"></span>event. <span class=\"_ _8\"></span>The <span class=\"_ _4\"></span>ultimate <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>ntribution <span class=\"_ _4\"></span>as <span class=\"_ _4\"></span>a <span class=\"_ _8\"></span>result <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>a <span class=\"_ _4\"></span>co<span class=\"_ _2\"></span>llapse<span class=\"_ _1\"></span> <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>dependent <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>n <span class=\"_ _4\"></span>various <span class=\"_ _4\"></span>uncertain factors <span class=\"_ _4\"></span>including <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>potential <span class=\"_ _4\"></span>r<span class=\"_ _2\"></span>ecovery <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>assets <span class=\"_ _4\"></span>by <span class=\"_ _4\"></span>the <span class=\"_ _8\"></span>DCS, <span class=\"_ _4\"></span>c<span class=\"_ _2\"></span>hanges <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>level <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>protected <span class=\"_ _8\"></span>products <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _4\"></span>population <span class=\"_ _9\"></span>of <span class=\"_ _8\"></span>DCS members <span class=\"_ _7\"></span>at the <span class=\"_ _1\"></span>time <span class=\"_ _1\"></span>of th<span class=\"_ _1\"></span>e <span class=\"_ _1\"></span>determination <span class=\"_ _1\"></span>event. <span class=\"_ _1\"></span>At <span class=\"_ _1\"></span>31 <span class=\"_ _1\"></span>December <span class=\"_ _1\"></span>2025, <span class=\"_ _1\"></span>assets p<span class=\"_ _1\"></span>ledged <span class=\"_ _1\"></span>in <span class=\"_ _1\"></span>favour <span class=\"_ _1\"></span>of the<span class=\"_ _1\"></span> DCS<span class=\"_ _1\"></span> <span class=\"_ _1\"></span>comprised <span class=\"_ _1\"></span>of cash <span class=\"_ _7\"></span>collateral amounting <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>USD2,511,782 <span class=\"_ _4\"></span>(2024: <span class=\"_ _4\"></span>USD2,975,052). <span class=\"_ _2\"></span>T<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>cash <span class=\"_ _4\"></span>collateral <span class=\"_ _4\"></span>is <span class=\"_ _2\"></span>class<span class=\"_ _2\"></span>ified <span class=\"_ _2\"></span>within <span class=\"_ _4\"></span>'Other <span class=\"_ _4\"></span>assets' <span class=\"_ _2\"></span>i<span class=\"_ _2\"></span>n <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>statement <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>f<span class=\"_ _2\"></span>inancial position. A<span class=\"_ _1\"></span>t 31 De<span class=\"_ _1\"></span>cember 2025, the <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _1\"></span>had no excess<span class=\"_ _1\"></span> contributions pledged in<span class=\"_ _1\"></span> favour <span class=\"_ _1\"></span>of the <span class=\"_ _1\"></span>DCS (2024: US<span class=\"_ _1\"></span>D65,582). The contri<span class=\"_ _1\"></span>bution obligation of the Bank is disclosed in the table above. In <span class=\"_ _2\"></span>addition, <span class=\"_ _2\"></span>in acc<span class=\"_ _2\"></span>ordance wit<span class=\"_ _2\"></span>h a<span class=\"_ _2\"></span>rticle 70(3)<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Regulation <span class=\"_ _2\"></span>(EU) <span class=\"_ _2\"></span>No <span class=\"_ _2\"></span>806/2014 <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the E<span class=\"_ _2\"></span>uropean Parli<span class=\"_ _2\"></span>ament and <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>Council <span class=\"_ _2\"></span>of<span class=\"_ _4\"></span> <span class=\"_ _2\"></span>15 <span class=\"_ _2\"></span>July 2014 <span class=\"_ _2\"></span>establishing <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>rules <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>uniform <span class=\"_ _4\"></span>procedure <span class=\"_ _2\"></span>for<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>resolution <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>credit <span class=\"_ _4\"></span>institutions <span class=\"_ _4\"></span>and <span class=\"_ _4\"></span>certain <span class=\"_ _4\"></span>investment <span class=\"_ _2\"></span>f<span class=\"_ _4\"></span>irms <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>the framework of <span class=\"_ _2\"></span>a Single Resolution Mechanism and <span class=\"_ _2\"></span>a Single Resolutio<span class=\"_ _2\"></span>n Fund and amending Re<span class=\"_ _2\"></span>gulation (EU) No <span class=\"_ _2\"></span>1093/2010, the availa<span class=\"_ _2\"></span>ble financial means <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>the SRF <span class=\"_ _2\"></span>may <span class=\"_ _2\"></span>include irrevo<span class=\"_ _2\"></span>cable payment <span class=\"_ _2\"></span>commitments which <span class=\"_ _2\"></span>are <span class=\"_ _2\"></span>fully backed <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>unencumbered colla<span class=\"_ _4\"></span>teral o<span class=\"_ _2\"></span>f low<span class=\"_ _2\"></span>-<span class=\"_ _6b\"> </span>risk a<span class=\"_ _2\"></span>ssets. The <span class=\"_ _2\"></span>share o<span class=\"_ _2\"></span>f irrevocable <span class=\"_ _2\"></span>payment <span class=\"_ _2\"></span>commitments c<span class=\"_ _2\"></span>annot exceed <span class=\"_ _2\"></span>30% o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>total <span class=\"_ _2\"></span>amount <span class=\"_ _2\"></span>of c<span class=\"_ _2\"></span>ontributions. <span class=\"_ _4\"></span>At <span class=\"_ _2\"></span>31 Decem<span class=\"_ _2\"></span>ber 2025<span class=\"ls0\">, <span class=\"_ _8\"></span>irrevocable <span class=\"_ _8\"></span>payment <span class=\"_ _8\"></span>commitments <span class=\"_ _8\"></span>to <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>SRF <span class=\"_ _8\"></span>amo<span class=\"_ _2\"></span>unted <span class=\"_ _4\"></span>to <span class=\"_ _9\"> </span>USD473,686 <span class=\"_ _8\"></span>(</span>2024<span class=\"ls4\">: <span class=\"_ _8\"></span><span class=\"ls0\">U<span class=\"_ _2\"></span>SD418,818). <span class=\"_ _8\"></span>The <span class=\"_ _8\"></span>cash <span class=\"_ _8\"></span>collateral <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>classif<span class=\"_ _2\"></span>ied </span></span>within 'Other assets' in the statement of financial p<span class=\"_ _1\"></span>osition. T<span class=\"_ _2\"></span>he amount is disclosed<span class=\"_ _1\"></span> in the table above.<span class=\"_ _2\"></span> In <span class=\"_ _2\"></span>November 2025, <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he European <span class=\"_ _2\"></span>Court <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Justice <span class=\"_ _2\"></span>dismissed <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>appeal <span class=\"_ _2\"></span>made <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>BNP <span class=\"_ _2\"></span>Paribas <span class=\"_ _2\"></span>Public <span class=\"_ _2\"></span>Sector <span class=\"_ _2\"></span>SA, <span class=\"_ _2\"></span>as a <span class=\"_ _2\"></span>re<span class=\"_ _2\"></span>sult <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>whic<span class=\"_ _2\"></span>h <span class=\"_ _2\"></span>the latter was <span class=\"_ _2\"></span>ordered to <span class=\"_ _2\"></span>pay the <span class=\"_ _2\"></span>amounts committed <span class=\"_ _2\"></span>to the <span class=\"_ _2\"></span>SRF, upon surrender <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>license<span class=\"_ _1\"></span> <span class=\"_ _2\"></span>using an irrevocable <span class=\"_ _2\"></span>payment commitment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>or forfeit <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>deposit <span class=\"_ _2\"></span>in <span class=\"_ _2\"></span>lieu <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>separate <span class=\"_ _2\"></span>cash <span class=\"_ _2\"></span>payment. <span class=\"_ _2\"></span>Based <span class=\"_ _2\"></span>on <span class=\"_ _2\"></span>th<span class=\"_ _2\"></span>is ju<span class=\"_ _2\"></span>dgement, it<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>was <span class=\"_ _2\"></span>determined <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>principal <span class=\"_ _2\"></span>value <span class=\"_ _2\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>ca<span class=\"_ _2\"></span>sh collateral <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>never <span class=\"_ _2\"></span>be <span class=\"_ _2\"></span>returned <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and, <span class=\"_ _2\"></span>as <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result, <span class=\"_ _2\"></span>an <span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ntity <span class=\"_ _2\"></span>will <span class=\"_ _2\"></span>need <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>settle <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>irrevocable <span class=\"_ _2\"></span>payment<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>co<span class=\"_ _2\"></span>mmitment at <span class=\"_ _4\"></span>the earlier <span class=\"_ _1\"></span>of two triggeri<span class=\"_ _1\"></span>ng events: <span class=\"_ _1\"></span>a) the loss<span class=\"_ _1\"></span> of the <span class=\"_ _1\"></span>banking licence; or <span class=\"_ _1\"></span>b) the<span class=\"_ _1\"></span> occurrence <span class=\"_ _1\"></span>of a b<span class=\"_ _1\"></span>anking crisis. As <span class=\"_ _1\"></span>a result, the criteria for the recognition of a provision relating to the irrevocable payment co<span class=\"_ _2\"></span>mmitment in accordance wit<span class=\"_ _2\"></span>h IAS 37 are deemed to have been met as at 31 December 2025. A similar <span class=\"_ _1\"></span>process has als<span class=\"_ _1\"></span>o been made in <span class=\"_ _1\"></span>respect of <span class=\"_ _1\"></span>the payment commitment <span class=\"_ _1\"></span>in favour of the <span class=\"_ _7\"></span>DC<span class=\"_ _2\"></span>S, which i<span class=\"_ _1\"></span>s required to <span class=\"_ _1\"></span>be settl<span class=\"_ _2\"></span>ed at th<span class=\"_ _1\"></span>e earlier <span class=\"_ _7\"></span>of the <span class=\"_ _1\"></span>loss <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>the <span class=\"_ _7\"></span>banking licence <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>r <span class=\"_ _7\"></span>the failure <span class=\"_ _7\"></span>of a <span class=\"_ _1\"></span>local <span class=\"_ _1\"></span>institution <span class=\"_ _7\"></span>whose dep<span class=\"_ _1\"></span>osits are<span class=\"_ _1\"></span> covered <span class=\"_ _7\"></span>by the <span class=\"_ _7\"></span>DCS under a <span class=\"_ _7\"></span>determinati<span class=\"_ _2\"></span>on<span class=\"_ _1\"></span> event. In <span class=\"_ _1\"></span>this <span class=\"_ _7\"></span>re<span class=\"_ _2\"></span>spect, <span class=\"_ _7\"></span>the Group <span class=\"_ _7\"></span>an<span class=\"_ _2\"></span>d <span class=\"_ _7\"></span>Ba<span class=\"_ _2\"></span>nk <span class=\"_ _7\"></span>performed an <span class=\"_ _7\"></span>assessment to e<span class=\"_ _1\"></span>stimate <span class=\"_ _7\"></span>th<span class=\"_ _2\"></span>e <span class=\"_ _7\"></span>provision in <span class=\"_ _7\"></span>r<span class=\"_ _2\"></span>espect <span class=\"_ _7\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _1\"></span>both <span class=\"_ _7\"></span>c<span class=\"_ _2\"></span>ommitments. The <span class=\"_ _7\"></span>probability of <span class=\"_ _7\"></span>an <span class=\"_ _1\"></span>outflow <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>economic <span class=\"_ _7\"></span>resources <span class=\"_ _7\"></span>is <span class=\"_ _1\"></span>dependent <span class=\"_ _3c\"></span>on<span class=\"_ _2\"></span> <span class=\"_ _7\"></span>the <span class=\"_ _7\"></span>likelihood <span class=\"_ _7\"></span>of occurren<span class=\"_ _1\"></span>ce <span class=\"_ _7\"></span>of <span class=\"_ _1\"></span>the <span class=\"_ _3c\"></span>t<span class=\"_ _2\"></span>riggering <span class=\"_ _3c\"></span>e<span class=\"_ _2\"></span>vents <span class=\"_ _7\"></span>described <span class=\"_ _7\"></span>above. <span class=\"_ _7\"></span>Ma<span class=\"_ _4\"></span>nagement has assessed th<span class=\"_ _1\"></span>e probability <span class=\"_ _1\"></span>of the Bank surrendering <span class=\"_ _1\"></span>its licence, <span class=\"_ _1\"></span>based on its <span class=\"_ _1\"></span>capital and l<span class=\"_ _1\"></span>iquidity posi<span class=\"_ _2\"></span>tion, profitability <span class=\"_ _1\"></span>projections, and regulatory compliance. The Bank\u2019s business model and financial standing indicate the intentions to co<span class=\"_ _2\"></span><span class=\"ff1\">ntinue operating indefinitel<span class=\"_ _1\"></span>y. The </span>likelihood of a <span class=\"_ _2\"></span>dete<span class=\"_ _1\"></span>rmination event occurring within the E<span class=\"_ _2\"></span>uropean and Maltese banking sectors was also <span class=\"_ _2\"></span>assessed in the contex<span class=\"_ _2\"></span>t o<span class=\"_ _2\"></span>f the commitments <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>SRF <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>DCS <span class=\"_ _4\"></span>respectively, <span class=\"_ _2\"></span>considering <span class=\"_ _2\"></span>macro<span class=\"_ _2\"></span>economic <span class=\"_ _2\"></span>conditions, <span class=\"_ _2\"></span>fina<span class=\"_ _2\"></span>ncial <span class=\"_ _4\"></span>stability <span class=\"_ _2\"></span>indicators <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>the <span class=\"_ _2\"></span>histori<span class=\"_ _2\"></span>cal incidence of <span class=\"_ _2\"></span>such determination <span class=\"_ _2\"></span>events. T<span class=\"_ _2\"></span>he outcome <span class=\"_ _2\"></span>of the <span class=\"_ _2\"></span>Bank\u2019s <span class=\"_ _2\"></span>assess<span class=\"_ _1\"></span>ment <span class=\"_ _2\"></span>is that <span class=\"_ _2\"></span>any outflow <span class=\"_ _2\"></span>linked to<span class=\"_ _2\"></span> the <span class=\"_ _2\"></span>Bank surrender<span class=\"_ _4\"></span><span class=\"ff1\">ing its </span>credit <span class=\"_ _9\"></span>institution <span class=\"_ _8\"></span>licence <span class=\"_ _9\"> </span>and <span class=\"_ _9\"> </span>to <span class=\"_ _9\"> </span>a <span class=\"_ _9\"> </span>determination <span class=\"_ _8\"></span>event <span class=\"_ _9\"> </span>would <span class=\"_ _9\"> </span>occur <span class=\"_ _9\"> </span>sufficient<span class=\"_ _2\"></span>ly <span class=\"_ _9\"></span>far <span class=\"_ _9\"></span>in <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>future <span class=\"_ _9\"> </span>that <span class=\"_ _9\"> </span>any <span class=\"_ _9\"> </span>provision <span class=\"_ _9\"></span>that <span class=\"_ _8\"></span>wo<span class=\"_ _2\"></span>uld <span class=\"_ _8\"></span>be recognised as at 31 December 2025 is negligible<span class=\"_ _1\"></span>.  The Bank will continue<span class=\"_ _1\"></span> to monitor regulatory developments, local b<span class=\"_ _1\"></span>anking sector conditions, and e<span class=\"_ _1\"></span>conomic indicators, and will<span class=\"_ _2\"></span> reassess its position at each reporting date.<span class=\"_ _6b\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-466": {
   "value": "Commitments <table class=\"s w1dc h164\" id=\"_7ffad323-1691-4074-a652-fe5d6adf87b0\"><tr><td></td><td class=\"c x282 y1a3f w9e h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a3f wb5 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a40 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a40 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a40 wb6 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a41 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a41 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a41 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a42 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to purchase assets </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a43 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Undrawn credit facilities </div></td><td class=\"c x282 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x284 y1a43 wc h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td><td class=\"c x283 y1a43 wa9 h7\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 131,333,606  </div></td><td class=\"c x285 y1a43 wb6 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">89,945,159 </div></td></tr><tr><td class=\"c x16e y1a44 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Confirmed letters of credit </div></td><td class=\"c x282 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,393,958  </div></td><td class=\"c x284 y1a44 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,873 </div></td><td class=\"c x283 y1a44 wa9 h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 17,671,881  </div></td><td class=\"c x285 y1a44 wb6 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,749,724 </div></td></tr><tr><td class=\"c x16e y1a45 w70 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Documentary credits </div></td><td class=\"c x282 y1a45 wa9 h7\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 18,285,697  </div></td><td class=\"c x284 y1a45 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td><td class=\"c x283 y1a45 wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">18,285,697 </div></td><td class=\"c x285 y1a45 wb6 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,934,680 </div></td></tr><tr><td class=\"c x16e y1a46 w70 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to purchase assets </div></td><td class=\"c x282 y1a46 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">11,894,055 </div></td><td class=\"c x284 y1a46 wc h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,575,730 </div></td><td class=\"c x283 y1a46 wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a46 wb6 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x16e y1a47 w70 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Commitments to sell assets<span class=\"ff1 fc0\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a48 w70 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Commitment to sell assets<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x282 y1a48 wa9 h7\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (7,663,600) </div></td><td class=\"c x284 y1a48 wc h7\"><div class=\"t m0 xa2 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a48 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x285 y1a48 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td></td><td class=\"c x282 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">171,243,716 </div></td><td class=\"c x284 y185d wc h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">132,205,442 </div></td><td class=\"c x283 y185d wa9 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">167,291,184 </div></td><td class=\"c x285 y185d wb6 h6\"><div class=\"t m0 x1f hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">111,629,563 </div></td></tr></table>The Group has <span class=\"_ _2\"></span>total sanctioned limits to <span class=\"_ _2\"></span>customers amounting to <span class=\"_ _2\"></span><span class=\"ls54\">US</span>D1,672,912,437 <span class=\"_ _2\"></span>(<span class=\"ls2\">202</span>4<span class=\"ls4\">: </span>USD1,396,993,751). <span class=\"_ _2\"></span>At <span class=\"ls2\">31 </span>December 2025<span class=\"ls5e\">, </span>the Bank <span class=\"_ _2\"></span>ha<span class=\"ls9\">d <span class=\"_ _2\"></span></span>USD277,922 <span class=\"_ _2\"></span>confirmed documentary <span class=\"_ _2\"></span>credits i<span class=\"_ _2\"></span>n favour <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>subsidiary <span class=\"_ _2\"></span>companies <span class=\"_ _2\"></span>(<span class=\"ls2\">2024</span>: USD3,905<span class=\"ls5\">).</span> <span class=\"_ _2\"></span>At <span class=\"ls2\">31 <span class=\"_ _2\"></span></span>December <span class=\"_ _2\"></span>2025<span class=\"ls5e\">, </span>an expected credit loss allowance, determined in accordance with IFRS 9, amounting t<span class=\"_ _2\"></span><span class=\"ls3\">o <span class=\"ls54\">US</span></span>D<span class=\"ls2\">751,</span>099 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD462,621<span class=\"ls5\">) </span>for the Group and USD751,112 (<span class=\"ls2\">2024<span class=\"ls4\">: </span></span>USD198,519<span class=\"ls5\">) </span>for the Bank, was recognised and presented with<span class=\"ls17\">in</span> <span class=\"ff3\">\u2018</span>P<span class=\"ff3\">rovision for liabil<span class=\"_ _1\"></span>ities and charges\u2019.<span class=\"ff1\">  </span></span>Capital commitments<span class=\"_ _6b\"> </span>Capital <span class=\"_ _7\"></span>commitments <span class=\"_ _1\"></span>refer <span class=\"_ _7\"></span>to expend<span class=\"_ _1\"></span>iture <span class=\"_ _7\"></span>of a <span class=\"_ _7\"></span>capital <span class=\"_ _1\"></span>nature <span class=\"_ _7\"></span>that was <span class=\"_ _7\"></span>authorised <span class=\"_ _7\"></span>by the <span class=\"_ _7\"></span>Group <span class=\"_ _7\"></span>and Bank <span class=\"_ _7\"></span>but <span class=\"_ _1\"></span>not <span class=\"_ _7\"></span>yet in<span class=\"_ _1\"></span>curred <span class=\"_ _7\"></span>or payable<span class=\"_ _1\"></span>.<span class=\"_ _6b\"> </span>In this respect, this disclosure presents information required by IAS 16 <span class=\"ff3\">\u2013</span> Property, Plant and Equipment and IAS 38 <span class=\"ff3\">\u2013</span> Intangible Assets.<span class=\"_ _6b\"> </span>At financial reporting date, the Group and Bank had the following commitments:<table class=\"s w267 h159\" id=\"_9f5dd28f-4524-4cb0-95ef-8f6c9227cdcf\"><tr><td></td><td class=\"c x367 y1a95 we1 h6\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td></td><td class=\"c x283 y1a95 we2 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td></tr><tr><td></td><td class=\"c x367 y1a96 we3 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x368 y1a96 we4 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a96 we5 h7\"><div class=\"t m0 x18 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x231 y1a96 we6 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x367 y1a97 we3 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x368 y1a97 we4 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a97 we5 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x231 y1a97 we6 h7\"><div class=\"t m0 x2c h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a98 we0 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Authorised and contracted </div></td><td class=\"c x367 y1a98 we3 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">584,242 </div></td><td class=\"c x368 y1a98 we4 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">694,568 </div></td><td class=\"c x283 y1a98 we5 h7\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">518,488 </div></td><td class=\"c x231 y1a98 we6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">642,942 </div></td></tr><tr><td class=\"c x16e y1a99 we0 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Authorised but not contracted </div></td><td class=\"c x367 y1a99 we3 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">889,720 </div></td><td class=\"c x368 y1a99 we4 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">324,122 </div></td><td class=\"c x283 y1a99 we5 h6\"><div class=\"t m0 x19 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">236,870 </div></td><td class=\"c x231 y1a99 we6 h6\"><div class=\"t m0 xc0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td></td><td class=\"c x367 y1a9a we3 h7\"><div class=\"t m0 x1b hc y1f ff5 fs0 fc0 sc0 ls2 ws0\">1,<span class=\"ls0\">473,962</span><span class=\"ls0\"> </span></div></td><td class=\"c x368 y1a9a we4 h7\"><div class=\"t m0 x44 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">1,018,690 </div></td><td class=\"c x283 y1a9a we5 h7\"><div class=\"t m0 x19 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">755,358 </div></td><td class=\"c x231 y1a9a we6 h7\"><div class=\"t m0 x16 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">642,942 </div></td></tr></table>Other commitments<span class=\"_ _6b\"> </span>Other <span class=\"_ _2\"></span>commitments <span class=\"_ _4\"></span>refer <span class=\"_ _2\"></span>to <span class=\"_ _4\"></span>expenditure <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>administrative <span class=\"_ _2\"></span>na<span class=\"_ _2\"></span>ture <span class=\"_ _2\"></span>that <span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>he <span class=\"_ _2\"></span>Group <span class=\"_ _4\"></span>and <span class=\"_ _2\"></span>the <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>have <span class=\"_ _2\"></span>authorised <span class=\"_ _4\"></span>but <span class=\"_ _2\"></span>have <span class=\"_ _4\"></span>not <span class=\"_ _4\"></span>yet<span class=\"_ _6b\"> </span>incurred since it relates to services which will be received subsequent to year-end and therefore relates to future financial periods.<span class=\"_ _6b\"> </span>At financial reporting date, the Group and Bank had the following commitments:<table class=\"s w18c h16e\" id=\"_37495900-ec34-4cea-9d52-54c05c037f0d\"><tr><td></td><td class=\"c x282 y1a9b wa7 h6\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a9b w9e h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a9c wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a9c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a9c wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a9c wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a9d wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a9d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a9d wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a9d wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a9e wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Authorised and contracted </div></td><td class=\"c x282 y1a9e wa8 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,983,846 </div></td><td class=\"c x284 y1a9e wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">4,821,457 </div></td><td class=\"c x283 y1a9e wa9 h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">8,007,491 </div></td><td class=\"c x285 y1a9e wc h12\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,414,195 </div></td></tr><tr><td class=\"c x16e y1a9f wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Authorised but not contracted </div></td><td class=\"c x282 y1a9f wa8 h7\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">693,761 </div></td><td class=\"c x284 y1a9f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">529,624 </div></td><td class=\"c x283 y1a9f wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">693,761 </div></td><td class=\"c x285 y1a9f wc h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">529,624 </div></td></tr><tr><td></td><td class=\"c x282 y1aa0 wa8 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,677,607 </div></td><td class=\"c x284 y1aa0 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,351,081 </div></td><td class=\"c x283 y1aa0 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">8,701,252 </div></td><td class=\"c x285 y1aa0 wc h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">6,943,819 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-467": {
   "value": "Cash and cash equivalents Balances of cash and cash equivalents as shown on the Statements of Financial Position are analysed as follows: <table class=\"s w256 h165\" id=\"_ba68ab96-e955-441d-bfc2-8c3a5ad5936e\"><tr><td></td><td class=\"c x282 y1a49 wa7 h7\"><div class=\"t m0 x13 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Group </div></td><td></td><td class=\"c x283 y1a49 w9e h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Bank </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a4a wa8 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a4a wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a4a wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a4a wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a4b wa8 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a4b wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a4b wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a4b wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x167 y1a4c w17d hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1a4d w257 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1a4e wa8 h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,522,623 </div></td><td class=\"c x284 y1a4e wc h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,053,721  </div></td><td class=\"c x283 y1a4e wa9 h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,497,477 </div></td><td class=\"c x285 y1a4e wc h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 129,040,793  </div></td></tr><tr><td class=\"c x16e y1a4f wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x282 y1a4f wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">15,137,851 </div></td><td class=\"c x284 y1a4f wc h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 67,400,658  </div></td><td class=\"c x283 y1a4f wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,591,173 </div></td><td class=\"c x285 y1a4f wc h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 62,805,240  </div></td></tr><tr><td class=\"c x16e y1a50 wa6 h11\"><div class=\"t m0 x4 h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x282 y1a50 wa8 h11\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(138,683,885) </div></td><td class=\"c x284 y1a50 wc h11\"><div class=\"t m0 xa h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(154,994,489) </div></td><td class=\"c x283 y1a50 wa9 h11\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(85,783,500) </div></td><td class=\"c x285 y1a50 wc h11\"><div class=\"t m0 xa h2 y38f ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(124,366,528) </div></td></tr><tr><td class=\"c x16e y1a51 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cash and cash equivalents at end of year </div></td><td class=\"c x282 y1a51 wa8 h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(39,023,411) </div></td><td class=\"c x284 y1a51 wc h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 41,459,890  </div></td><td class=\"c x283 y1a51 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,305,150 </div></td><td class=\"c x285 y1a51 wc h6\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 67,479,505  </div></td></tr><tr><td class=\"c x16e y1a52 wa6 h42\"><div class=\"t m0 x4 h2 y3a7 ff1 fs0 fc0 sc0 ls0 ws0\">Adjustment to reflect balances with contractual matu<span class=\"_ _1\"></span>rity of  </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">     <span class=\"ls0\">more than three months </span></div></td><td class=\"c x282 y1a52 wa8 h42\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,030,647) </div></td><td class=\"c x284 y1a52 wc h42\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(52,003,612) </div></td><td class=\"c x283 y1a52 wa9 h42\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(3,857,839) </div></td><td class=\"c x285 y1a52 wc h42\"><div class=\"t m0 x59 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(11,931,217) </div></td></tr><tr><td class=\"c x16e y1a53 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">As per Statements of Financial Position </div></td><td class=\"c x282 y1a53 wa8 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(50,054,058) </div></td><td class=\"c x284 y1a53 wc h7\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (10,543,722) </div></td><td class=\"c x283 y1a53 wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,447,311 </div></td><td class=\"c x285 y1a53 wc h7\"><div class=\"t m0 x42 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> 55,548,288  </div></td></tr><tr><td class=\"c x16e y1a54 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Analysed as follows: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1a55 w17d hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Balances with the Central Bank of Malta, treasu<span class=\"_ _1\"></span>ry bills<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1775 w257 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">and cash<span class=\"_ _6b\"> </span></div></td><td class=\"c x282 y1a56 wa8 h11\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,495,977 </div></td><td class=\"c x284 y1a56 wc h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,192,217  </div></td><td class=\"c x283 y1a56 wa9 h11\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">84,470,832 </div></td><td class=\"c x285 y1a56 wc h11\"><div class=\"t m0 xcc h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 134,179,290  </div></td></tr><tr><td class=\"c x16e y1a57 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x282 y1a57 wa8 h6\"><div class=\"t m0 xb3 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">88,016,744 </div></td><td class=\"c x284 y1a57 wc h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 96,457,392  </div></td><td class=\"c x283 y1a57 wa9 h6\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">81,847,983 </div></td><td class=\"c x285 y1a57 wc h6\"><div class=\"t m0 x42 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> 90,098,124  </div></td></tr><tr><td class=\"c x16e y1a58 wa6 h2e\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x282 y1a58 wa8 h2e\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(222,566,779) </div></td><td class=\"c x284 y1a58 wc h2e\"><div class=\"t m0 xa h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(241,193,331) </div></td><td class=\"c x283 y1a58 wa9 h2e\"><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(160,871,504) </div></td><td class=\"c x285 y1a58 wc h2e\"><div class=\"t m0 xa h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x32 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(168,729,126) </div></td></tr><tr><td></td><td class=\"c x282 y1a59 wa8 h6\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(50,054,058) </div></td><td class=\"c x284 y1a59 wc h6\"><div class=\"t m0 x3b hc y1f ff5 fs0 fc0 sc0 ls0 ws0\"> (10,543,722) </div></td><td class=\"c x283 y1a59 wa9 h6\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">5,447,311 </div></td><td class=\"c x285 y1a59 wc h6\"><div class=\"t m0 x42 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ff5\">55,548,288</span> <span class=\"ff5\"> </span></div></td></tr><tr><td class=\"c x16e y1a5a wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Reconciliation with statement of cashflows </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y14f9 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Cash and cash equivalents at end of year: </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a5b wa6 h12\"><div class=\"t m0 x4 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\"> - attributable to continuing operations </div></td><td class=\"c x282 y1a5b wa8 h12\"><div class=\"t m0 x59 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">(39,023,411) </div></td><td class=\"c x284 y1a5b wc h12\"><div class=\"t m0 x20 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">41,459,890 </div></td><td class=\"c x283 y1a5b wa9 h12\"><div class=\"t m0 x56 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">9,305,150 </div></td><td class=\"c x285 y1a5b wc h12\"><div class=\"t m0 x20 h2 y54e ff1 fs0 fc0 sc0 ls0 ws0\">67,479,505 </div></td></tr><tr><td class=\"c x16e y1a5c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> - attributable to discontinued operations </div></td><td class=\"c x282 y1a5c wa8 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">3,985,413 </div></td><td class=\"c x284 y1a5c wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a5c wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a5c wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x16e y1a5d wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">Cash and cash equivalents as per statement of cashflows </div></td><td class=\"c x282 y1a5d wa8 h7\"><div class=\"t m0 xcb hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">(35,037,998) </div></td><td class=\"c x284 y1a5d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">41,459,890 </div></td><td class=\"c x283 y1a5d wa9 h7\"><div class=\"t m0 x56 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">9,305,150 </div></td><td class=\"c x285 y1a5d wc h7\"><div class=\"t m0 xb3 hc y1f ff5 fs0 fc0 sc0 ls0 ws0\">67,479,505 </div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-468": {
   "value": "Related parties<span class=\"_ _6b\"> </span>Identification of related parties<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>ultimate <span class=\"_ _2\"></span>parent <span class=\"_ _4\"></span>company <span class=\"_ _4\"></span>o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>FIMBank <span class=\"_ _4\"></span>p.l.c. <span class=\"_ _4\"></span>is <span class=\"_ _4\"></span>Kuwait <span class=\"_ _4\"></span>Projects <span class=\"_ _4\"></span>Company <span class=\"_ _4\"></span>(Holding) <span class=\"_ _4\"></span>K.S.C.P. <span class=\"_ _4\"></span>(\u201cKIPCO\u201d) <span class=\"_ _4\"></span>a <span class=\"_ _4\"></span>company <span class=\"_ _4\"></span>registered <span class=\"_ _2\"></span>in<span class=\"_ _2\"></span><span class=\"ff1\"> <span class=\"_ _4\"></span>t<span class=\"_ _2\"></span>he<span class=\"_ _6b\"> </span></span>state <span class=\"_ _2\"></span>of <span class=\"_ _2\"></span>Kuwait. <span class=\"_ _4\"></span>The <span class=\"_ _2\"></span>registere<span class=\"_ _1\"></span>d <span class=\"_ _2\"></span>address <span class=\"_ _2\"></span>is <span class=\"_ _2\"></span>KIPCO<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>Tower, <span class=\"_ _2\"></span>Khalid <span class=\"_ _2\"></span>Bin <span class=\"_ _2\"></span>Al <span class=\"_ _2\"></span>Waleed <span class=\"_ _2\"></span>Street, <span class=\"_ _2\"></span>Sharq, <span class=\"_ _2\"></span>Kuwait <span class=\"_ _2\"></span>City, <span class=\"_ _4\"></span>P.O. <span class=\"_ _2\"></span>Box <span class=\"_ _2\"></span>23982, <span class=\"_ _2\"></span>Safa<span class=\"_ _4\"></span>t <span class=\"_ _2\"></span>13100,<span class=\"_ _6b\"> </span>State of Kuwait.<span class=\"_ _6b\"> </span>The <span class=\"_ _1\"></span>immediate parent <span class=\"_ _7\"></span>company is United <span class=\"_ _7\"></span>Gulf Holding Compan<span class=\"_ _1\"></span>y B.S.C. <span class=\"_ _1\"></span>(\u201cUGH\u201d), <span class=\"_ _7\"></span>a<span class=\"_ _2\"></span> h<span class=\"_ _1\"></span>olding <span class=\"_ _1\"></span>company licensed <span class=\"_ _1\"></span>by <span class=\"_ _1\"></span>the Ministry <span class=\"_ _7\"></span>of Ind<span class=\"_ _2\"></span><span class=\"ff1\">ustry,<span class=\"_ _6b\"> </span></span>Commerce and Tourism in Bahrain<span class=\"_ _1\"></span>. The registered address is<span class=\"_ _1\"></span> PO Box 5565, Diplomatic Area, UGB Tower, Manama, King<span class=\"_ _1\"></span>dom of Bahrain.<span class=\"_ _6b\"> </span>The <span class=\"_ _4\"></span>majo<span class=\"_ _2\"></span>rity <span class=\"_ _4\"></span>shareholding <span class=\"_ _8\"></span>of <span class=\"_ _8\"></span>the <span class=\"_ _8\"></span>Bank <span class=\"_ _8\"></span>is <span class=\"_ _8\"></span>held <span class=\"_ _8\"></span>by <span class=\"_ _8\"></span>UGH, <span class=\"_ _8\"></span>a <span class=\"_ _8\"></span>subsid<span class=\"_ _2\"></span>iary <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>KIP<span class=\"_ _2\"></span>CO. <span class=\"_ _4\"></span>All <span class=\"_ _8\"></span>entities <span class=\"_ _4\"></span>w<span class=\"_ _2\"></span>hich <span class=\"_ _4\"></span>are <span class=\"_ _8\"></span>ultimately <span class=\"_ _8\"></span>controlled <span class=\"_ _8\"></span>by <span class=\"_ _9\"> </span>KIP<span class=\"_ _2\"></span>CO,<span class=\"_ _6b\"> </span>together with the other minority shareholde<span class=\"_ _1\"></span>rs and entities controlled by them, are considered to be related parties. Key  Management  Personnel  of<span class=\"_ _2\"></span>  the  Bank,  being <span class=\"_ _46\"> </span>t<span class=\"_ _2\"></span>he  Bank\u2019s  Directors <span class=\"_ _46\"> </span>and  E<span class=\"_ _2\"></span>xecutive  Officers,  and  clo<span class=\"_ _2\"></span>se  family  members  of <span class=\"_ _46\"> </span>K<span class=\"_ _2\"></span>ey<span class=\"_ _6b\"> </span>Management <span class=\"_ _9\"> </span>Personnel <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span>e <span class=\"_ _9\"></span>also <span class=\"_ _9\"> </span>co<span class=\"_ _2\"></span>nsid<span class=\"_ _1\"></span>ered <span class=\"_ _9\"> </span>to <span class=\"_ _5\"> </span>be <span class=\"_ _9\"> </span>related <span class=\"_ _5\"> </span>parties. <span class=\"_ _9\"></span>Executive <span class=\"_ _9\"> </span>Officers <span class=\"_ _9\"> </span>ar<span class=\"_ _2\"></span>e <span class=\"_ _9\"> </span>the <span class=\"_ _5\"> </span>individuals <span class=\"_ _9\"> </span>who <span class=\"_ _9\"> </span>form <span class=\"_ _5\"> </span>part <span class=\"_ _9\"> </span>of <span class=\"_ _5\"> </span>Bank\u2019<span class=\"_ _2\"></span><span class=\"ff1 ls5f\">s<span class=\"_ _6b\"> </span></span>Executive <span class=\"_ _8\"></span>Co<span class=\"_ _2\"></span>mmittee, <span class=\"_ _8\"></span>which <span class=\"_ _9\"> </span>together <span class=\"_ _9\"></span>with <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>Directors, <span class=\"_ _9\"></span>fall <span class=\"_ _8\"></span>u<span class=\"_ _2\"></span>nder <span class=\"_ _8\"></span>the <span class=\"_ _9\"> </span>responsibility <span class=\"_ _9\"> </span>of <span class=\"_ _9\"></span>the <span class=\"_ _8\"></span>Bo<span class=\"_ _2\"></span>ard <span class=\"_ _8\"></span>Nomination <span class=\"_ _9\"> </span>and <span class=\"_ _9\"></span>Remuneration<span class=\"_ _6b\"> </span>Committee. Among<span class=\"_ _1\"></span> other duties, this<span class=\"_ _1\"></span> Committee ensures<span class=\"_ _1\"></span> that the Dire<span class=\"_ _1\"></span>ctors and Executive <span class=\"_ _7\"></span>O<span class=\"_ _2\"></span>fficers posse<span class=\"_ _1\"></span>ss the appropri<span class=\"_ _1\"></span>ate mix o<span class=\"_ _2\"></span>f skil<span class=\"_ _1\"></span>ls,<span class=\"_ _6b\"> </span>qu<span class=\"ls0\">alifications, and expe<span class=\"_ _1\"></span>rience necessary to <span class=\"_ _1\"></span>fulfil their <span class=\"_ _1\"></span>supervisory and managemen<span class=\"_ _1\"></span>t responsibilities. The <span class=\"_ _1\"></span>Key Management <span class=\"_ _1\"></span>Person<span class=\"_ _2\"></span>nel of<span class=\"_ _6b\"> </span></span>the Bank and Group are deemed to be identi<span class=\"_ _1\"></span>cal.<span class=\"_ _6b\"> </span>Related party transactions carrie<span class=\"_ _2\"></span>d out by the Bank <span class=\"_ _2\"></span>and its subsidiaries are <span class=\"_ _2\"></span>reported to the Bo<span class=\"_ _2\"></span>ard Audit Committee which revi<span class=\"_ _2\"></span>e<span class=\"_ _2\"></span>ws them<span class=\"_ _6b\"> </span>and assesses their nature.     Ultimate and immediate parent companies and their subsidiaries, sha<span class=\"_ _1\"></span>reholder<span class=\"_ _6b\"> </span>having significant influence and other related companies The aggregate <span class=\"_ _2\"></span>values of <span class=\"_ _2\"></span>transactions and <span class=\"_ _2\"></span>outstanding balances re<span class=\"_ _2\"></span>lated to <span class=\"_ _2\"></span>the parent an<span class=\"_ _2\"></span>d <span class=\"_ _2\"></span>subsidiary <span class=\"_ _2\"></span>companies o<span class=\"_ _2\"></span>f the <span class=\"_ _2\"></span>parent company<span class=\"_ _6b\"> </span>were as follows: <table class=\"s w258 h166\" id=\"_dc8dd0bb-2fea-4f36-9e4f-5bb0a192a88e\"><tr><td></td><td></td><td class=\"c x356 y1a5e w259 hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Ultimate and immediate<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x357 y1a5e w25a hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Subsidiaries of ultimate<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x358 y1a5e w25b hb8\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Subsidiaries of immediate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x359 y1a5f w25c hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">parent companies *<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x35a y1a5f w25d hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">parent company **<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x35b y1a5f w25e hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">parent company ***<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x35c y1a60 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x35d y1a60 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x35e y1a60 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x35f y1a60 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x360 y1a60 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1a60 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x35c y1a61 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x35d y1a61 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x35e y1a61 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x35f y1a61 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x360 y1a61 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x361 y1a61 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x362 y1a62 wdf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x362 y1a63 wdf h6\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Financial assets held for trading<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x35c y1a63 wc h6\"><div class=\"t m0 x56 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">5,874,750<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x35d y1a63 wa9 h6\"><div class=\"t m0 x20 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,388,531<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x35e y1a63 wa9 h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x35f y1a63 wb6 h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x360 y1a63 wa9 h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5 fc4\"> </span></div></td><td class=\"c x361 y1a63 wc h6\"><div class=\"t m0 x9f hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ff5 fc4\"> </span></div></td></tr><tr><td class=\"c x362 y1a64 wdf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x35c y1a64 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35d y1a64 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35e y1a64 wa9 h7\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">241,902 </div></td><td class=\"c x35f y1a64 wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x360 y1a64 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x361 y1a64 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x362 y1a65 wdf h42\"><div class=\"t m0 x4 h2 y248 ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to </div><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls1 ws0\">    <span class=\"ls0\"> customers</span><span class=\"ls0\"> </span></div></td><td class=\"c x35c y1a65 wc h42\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">29,049,397 </div></td><td class=\"c x35d y1a65 wa9 h42\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,477,047 </div></td><td class=\"c x35e y1a65 wa9 h42\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x35f y1a65 wb6 h42\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x360 y1a65 wa9 h42\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td><td class=\"c x361 y1a65 wc h42\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span> </div></td></tr><tr><td class=\"c x362 y1a66 wdf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x167 y1a67 w25f h167\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions<span class=\"_ _6b\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x168 y1a68 w260 h168\"><div class=\"t m0 x144 hc y118d ff1 fs0 fc0 sc0 ls0 ws0\">and banks</div></td><td class=\"c x35c y1a69 wc h2e\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span><span class=\"fc4\"> </span></div></td><td class=\"c x35d y1a69 wa9 h2e\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">  </span><span class=\"ls1\"> </span><span class=\"fc4\"> </span></div></td><td class=\"c x35e y1a69 wa9 h2e\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,120,042 </div></td><td class=\"c x35f y1a69 wb6 h2e\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x360 y1a69 wa9 h2e\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"fc4\"> </span></div></td><td class=\"c x361 y1a69 wc h2e\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">174,734<span class=\"fc4\"> </span></div></td></tr><tr><td class=\"c x362 y1a6a wdf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x35c y1a6a wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">292,221 </div></td><td class=\"c x35d y1a6a wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,755 </div></td><td class=\"c x35e y1a6a wa9 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">44,554 </div></td><td class=\"c x35f y1a6a wb6 h6\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">44,629 </div></td><td class=\"c x360 y1a6a wa9 h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td><td class=\"c x361 y1a6a wc h6\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -  </div></td></tr><tr><td class=\"c x362 y1a6b wdf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Subordinated liabilities </div></td><td class=\"c x35c y1a6b wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35d y1a6b wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35e y1a6b wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">20,281,111 </div></td><td class=\"c x35f y1a6b wb6 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x360 y1a6b wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x361 y1a6b wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x362 y17c1 wdf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Other liabilities </div></td><td class=\"c x35c y17c1 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35d y17c1 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35e y17c1 wa9 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">757<span class=\"ls0\"> </span></div></td><td class=\"c x35f y17c1 wb6 h6\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">669<span class=\"ls0\"> </span></div></td><td class=\"c x360 y17c1 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x361 y17c1 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>\u2018 * \u2019 Amounts presented in these columns represent balances and transactions with KIPCO and UGH.<span class=\"_ _6b\"> </span>\u2018 ** \u2019 Amounts presented in these columns represent balances and transactions with subsidi<span class=\"_ _1\"></span>ary companies of KIPCO.<span class=\"_ _6b\"> </span>\u2018 *** \u2019 Amounts presented in these columns represent balan<span class=\"_ _1\"></span>ces and transactions with subsidiary companies of UGH.<div class=\"gs23\"><table class=\"s w261 h169\" id=\"_bb6ec58b-1629-48e1-af46-50a129f15936\"><tr><td></td><td></td><td class=\"c x356 y1a6d w259 hd2\"><div class=\"t m0 x144 h2 y1a6c ff1 fs0 fc1 sc0 ls0 ws0\">Ultimate and immediate<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x357 y1a6d w25a hd2\"><div class=\"t m0 x144 h2 y1a6c ff1 fs0 fc1 sc0 ls0 ws0\">Subsidiaries of ultimate<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x358 y1a6d w25b hd2\"><div class=\"t m0 x144 h2 y1a6c ff1 fs0 fc1 sc0 ls0 ws0\">Subsidiaries of immediate<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x359 y142c w25c hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">parent companies *<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x35a y142c w25d hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">parent company **<span class=\"_ _6b\"> </span></div></td><td></td><td class=\"c x35b y142c w25e hb1\"><div class=\"t m0 x144 h2 y1155 ff1 fs0 fc1 sc0 ls0 ws0\">parent company ***<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x35c y1a6e wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x35d y1a6e wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x35e y1a6e wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x35f y1a6e wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x360 y1a6e wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x361 y1a6e wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x35c y1a6f wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x35d y1a6f wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x35e y1a6f wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x35f y1a6f wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x360 y1a6f wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x361 y1a6f wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x362 y1a70 wdf h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statements of profit or loss </div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x362 y1a71 wdf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest income </div></td><td class=\"c x35c y1a71 wc h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,026,192 </div></td><td class=\"c x35d y1a71 wa9 h7\"><div class=\"t m0 x56 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">1,552,865 </div></td><td class=\"c x35e y1a71 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35f y1a71 wb6 h7\"><div class=\"t m0 x1c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">30,769 </div></td><td class=\"c x360 y1a71 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x361 y1a71 wb6 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x362 y1a72 wdf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x35c y1a72 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y1a72 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35e y1a72 wa9 h6\"><div class=\"t m0 x25 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(1,500,667) </div></td><td class=\"c x35f y1a72 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x360 y1a72 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td><td class=\"c x361 y1a72 wb6 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">   </span> </div></td></tr><tr><td class=\"c x362 y1a73 wdf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income </div></td><td class=\"c x35c y1a73 wc h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">217<span class=\"ls0\"> </span></div></td><td class=\"c x35d y1a73 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">136</span> </div></td><td class=\"c x35e y1a73 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">6,588 </div></td><td class=\"c x35f y1a73 wb6 h7\"><div class=\"t m0 x4d h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">630<span class=\"ls0\"> </span></div></td><td class=\"c x360 y1a73 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x361 y1a73 wb6 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,192 </div></td></tr><tr><td class=\"c x362 y1a74 wdf h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission expense </div></td><td class=\"c x35c y1a74 wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35d y1a74 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x35e y1a74 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x35f y1a74 wb6 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(16,305) </div></td><td class=\"c x360 y1a74 wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x361 y1a74 wb6 h6\"><div class=\"t m0 x8 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> (5,601)    </div></td></tr><tr><td class=\"c x362 y1a75 wdf h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses </div></td><td class=\"c x35c y1a75 wc h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x35d y1a75 wa9 h7\"><div class=\"t m0 x89 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> -<span class=\"ls1\">   </span> </div></td><td class=\"c x35e y1a75 wa9 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(182,733) </div></td><td class=\"c x35f y1a75 wb6 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(117,046)  </div></td><td class=\"c x360 y1a75 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-  </div></td><td class=\"c x361 y1a75 wb6 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(186,311)  </div></td></tr></table></div><div class=\"c w2 h0 gs24\"><div class=\"t m0 x6 h2 y101b ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y106e ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y106f ff3 fs0 fc0 sc0 ls0 ws0\">\u2018 * \u2019<span class=\"ff1\"> Amounts presented in these columns represent balances and transactions with KIPCO and UGH. </span></div><div class=\"t m0 x6 h2 yd51 ff3 fs0 fc0 sc0 ls0 ws0\">\u2018 ** \u2019 Amounts presented in these columns represent balances and transactions with subsidi<span class=\"_ _1\"></span>ary companies of KIPCO<span class=\"_ _2\"></span><span class=\"ff1\">. </span></div><div class=\"t m0 x6 h2 ycf1 ff3 fs0 fc0 sc0 ls0 ws0\">\u2018 **<span class=\"ff1 lsd\">* </span>\u2019<span class=\"ff1\"> Amounts presented in these columns represent balances and transactions with subsidiary companies of UGH.<span class=\"_ _2\"></span> </span></div><div class=\"t m0 x6 h2 yae1 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y1070 ff3 fs0 fc0 sc0 ls0 ws0\">In February <span class=\"_ _2\"></span>2025, Burgan <span class=\"_ _2\"></span>Bank K.P.S.C. <span class=\"_ _2\"></span>(\u201cBurgan\u201d), a <span class=\"_ _2\"></span>subsidiary of <span class=\"_ _2\"></span>KIPCO <span class=\"_ _2\"></span>acquired 100% o<span class=\"_ _2\"></span>f United Gulf <span class=\"_ _2\"></span>Bank B.S.C. <span class=\"_ _2\"></span>(\u201cUGB\u201d), <span class=\"_ _2\"></span>pr<span class=\"_ _2\"></span><span class=\"ff1\">eviously </span></div><div class=\"t m0 x6 h2 y1a9 ff1 fs0 fc0 sc0 ls0 ws0\">owned <span class=\"_ _2\"></span>by <span class=\"_ _2\"></span>UGH. <span class=\"_ _4\"></span>As <span class=\"_ _2\"></span>a <span class=\"_ _2\"></span>result, <span class=\"_ _2\"></span>transactions <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>balances <span class=\"_ _2\"></span>with <span class=\"_ _2\"></span>UGB <span class=\"_ _2\"></span>are <span class=\"_ _4\"></span>classified <span class=\"_ _2\"></span>under <span class=\"_ _2\"></span>subsidiaries <span class=\"_ _2\"></span>of <span class=\"_ _4\"></span>ultimate <span class=\"_ _2\"></span>paren<span class=\"_ _1\"></span>t <span class=\"_ _2\"></span>company <span class=\"_ _2\"></span>as <span class=\"_ _4\"></span>from </div><div class=\"t m0 x6 h2 y4db ff1 fs0 fc0 sc0 ls0 ws0\">the same date. </div><div class=\"t m0 x6 h2 yf5b ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 yc7f ff1 fs0 fc0 sc0 ls0 ws0\">During the year ended 31 December 2025, there were<span class=\"_ _1\"></span> no transactions related to the subsidiaries of the immediate parent compan<span class=\"ls19\">y.  <span class=\"_ _2\"></span></span> </div><div class=\"t m0 x6 h2 y823 ff1 fs0 fc0 sc0 ls0 ws0\"> </div><div class=\"t m0 x6 h2 y1071 ff1 fs0 fc0 sc0 ls0 ws0\">The <span class=\"_ _4\"></span>aggregate <span class=\"_ _4\"></span>val<span class=\"_ _2\"></span>ues <span class=\"_ _4\"></span>of <span class=\"_ _8\"></span>transactions <span class=\"_ _4\"></span>and <span class=\"_ _8\"></span>outstanding <span class=\"_ _8\"></span>balances <span class=\"_ _4\"></span>related <span class=\"_ _8\"></span>to <span class=\"_ _4\"></span>the<span class=\"_ _2\"></span> <span class=\"_ _4\"></span>shareholder <span class=\"_ _4\"></span>havin<span class=\"_ _2\"></span>g <span class=\"_ _4\"></span>significant <span class=\"_ _4\"></span>influence, <span class=\"_ _8\"></span>subsid<span class=\"_ _2\"></span>iary <span class=\"_ _8\"></span>of </div><div class=\"t m0 x6 h2 y1072 ff1 fs0 fc0 sc0 ls0 ws0\">shareholder having significant influen<span class=\"_ _1\"></span>ce and other related companies were as follows:<span class=\"_ _2\"></span> </div><div class=\"t m0 x6 h2 y1073 ff1 fs0 fc0 sc0 ls0 ws0\"> </div></div><div class=\"gs25\"><table class=\"s w262 h16a\" id=\"_ca4a37c8-99ee-4631-8f1c-a5838e60be3e\"><tr><td></td><td></td><td class=\"c x363 y1a76 w263 h16b\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">Shareholder having significant<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c x364 y1a77 w264 hb9\"><div class=\"t m0 x144 h2 y119c ff1 fs0 fc1 sc0 ls0 ws0\">influence<span class=\"_ _6b\"> </span></div></td></tr><tr><td></td><td class=\"c x365 y1a78 wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x366 y1a78 wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x365 y1a79 wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x366 y1a79 wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x17f y1a7a wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Assets </div></td><td></td><td></td></tr><tr><td class=\"c x17f y1a7b wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Loans and advances to banks </div></td><td class=\"c x365 y1a7b wa9 h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,387 </div></td><td class=\"c x366 y1a7b wc h6\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">7,380 </div></td></tr><tr><td class=\"c x17f y1a7c wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td></tr><tr><td class=\"c x17f y1a7d wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to institutions and banks </div></td><td class=\"c x365 y1a7d wa9 h7\"><div class=\"t m0 x20 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">10,018,861 </div></td><td class=\"c x366 y1a7d wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr><tr><td class=\"c x17f y1a7e wb8 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statements of profit or loss </div></td><td></td><td></td></tr><tr><td class=\"c x17f y1a7f wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x365 y1a7f wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(18,861) </div></td><td class=\"c x366 y1a7f wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table></div>Transactions with key management personnel<table class=\"s w265 h16c\" id=\"_0629d470-b23a-4880-8ecb-a5316edd3eb7\"><tr><td></td><td class=\"c x282 y1a80 wa7 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Directors </div></td><td></td><td class=\"c x283 y1a80 wb5 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Executives * </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a81 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a81 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a81 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a81 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a82 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a82 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a82 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a82 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a83 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a84 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x282 y1a84 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">814,114 </div></td><td class=\"c x284 y1a84 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">648,124 </div></td><td class=\"c x283 y1a84 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">176,780 </div></td><td class=\"c x285 y1a84 wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">152,979 </div></td></tr><tr><td class=\"c x16e y1a85 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statements of profit or loss </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a86 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x282 y1a86 wa8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,776) </div></td><td class=\"c x284 y1a86 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(19,707) </div></td><td class=\"c x283 y1a86 wa9 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,311) </div></td><td class=\"c x285 y1a86 wb6 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,531) </div></td></tr><tr><td class=\"c x16e y1a87 wa6 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income<span class=\"ff5\"> </span></div></td><td class=\"c x282 y1a87 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a87 wc h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">80  <span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a87 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a87 wb6 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">6 </span> </div></td></tr><tr><td class=\"c x16e y1a88 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission expense </div></td><td class=\"c x282 y1a88 wa8 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a88 wc h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">  </span> </div></td><td class=\"c x283 y1a88 wa9 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a88 wb6 h12\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27) </div></td></tr><tr><td class=\"c x16e y1a89 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> remuneration </div></td><td class=\"c x282 y1a89 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(371,253) </div></td><td class=\"c x284 y1a89 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(334,416) </div></td><td class=\"c x283 y1a89 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,657,819) </div></td><td class=\"c x285 y1a89 wb6 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,895,476)  </div></td></tr><tr><td class=\"c x16e y1a8a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> other long-term benefits </div></td><td class=\"c x282 y1a8a wa8 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(397)   </div></td><td class=\"c x284 y1a8a wc h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(400)  </div></td><td class=\"c x283 y1a8a wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(435,007) </div></td><td class=\"c x285 y1a8a wb6 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(602,499)  </div></td></tr><tr><td class=\"c x16e y1a8b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> short-term benefits </div></td><td class=\"c x282 y1a8b wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a8b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a8b wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a8b wb6 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(33,663)  </div></td></tr><tr><td class=\"c x16e y1a8c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> others </div></td><td class=\"c x282 y1a8c wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a8c wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,907) </div></td><td class=\"c x283 y1a8c wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,554) </div></td><td class=\"c x285 y1a8c wb6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,570)  </div></td></tr></table>\u2018 <span class=\"_ _2\"></span>* \u2019 <span class=\"_ _2\"></span>The figures included <span class=\"_ _2\"></span>in t<span class=\"_ _2\"></span>he above <span class=\"_ _2\"></span>table in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>\u2018Executives\u2019 co<span class=\"_ _2\"></span>mprise<span class=\"_ _1\"></span>s the <span class=\"_ _2\"></span>remuneration <span class=\"_ _2\"></span>payable to <span class=\"_ _2\"></span>\u2018Executive Dir<span class=\"_ _4\"></span>ectors\u2019 and<span class=\"_ _6b\"> </span>\u2018Executive Management\u2019 as defined in the Remuneration Rep<span class=\"_ _1\"></span>ort.<span class=\"_ _6b\"> </span>Directors of the Bank control less than one per cent of the voting shares of the Bank (<span class=\"ls2\">202</span>4: less than one per cent).<span class=\"_ _6b\"> </span>Other related party transactions<table class=\"s w266 h16d\" id=\"_88f551d2-3383-49d5-bbf2-4d58e0f09995\"><tr><td></td><td class=\"c x283 y1a8d w9e h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Other related parties </div></td><td></td></tr><tr><td></td><td class=\"c x283 y1a8e wa9 h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a8e wc h7\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x283 y1a8f wa9 h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a8f wc h6\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a90 wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1a91 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x283 y1a91 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">552,583 </div></td><td class=\"c x285 y1a91 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">386,245 </div></td></tr><tr><td class=\"c x16e y1a92 wb8 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statements of profit or loss </div></td><td></td><td></td></tr><tr><td class=\"c x16e y1a93 wb8 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x283 y1a93 wa9 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(12,721) </div></td><td class=\"c x285 y1a93 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(14,046) </div></td></tr><tr><td class=\"c x16e y1a94 wb8 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income </div></td><td class=\"c x283 y1a94 wa9 h7\"><div class=\"t m0 x100 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">2,294 </div></td><td class=\"c x285 y1a94 wc h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td></tr></table>Other related party transactions relate to family members of Directors of the Bank<span class=\"lsa\">. </span>Transactions and balances with the bank's subsidiary companies<span class=\"_ _6b\"> </span>Information on amounts related to subsidiary companies<span class=\"_ _1\"></span> are reported in Notes 8, 9, 10, 12, 13, 14, 15, <span class=\"ls2\">20</span>, 22, 23, <span class=\"ls2\">26,</span> 27, 30, 33, 35, 37<span class=\"ls5e\">,<span class=\"_ _6b\"> </span></span>38<span class=\"ls6\">, </span>39, 40, 41, 42 and 43 of these Financial State<span class=\"_ _1\"></span>ments.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "United Gulf Holding Company B.S.C",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "Transactions with key management personnel <table class=\"s w265 h16c\" id=\"_0629d470-b23a-4880-8ecb-a5316edd3eb7\"><tr><td></td><td class=\"c x282 y1a80 wa7 h7\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Directors </div></td><td></td><td class=\"c x283 y1a80 wb5 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">Executives * </div></td><td></td></tr><tr><td></td><td class=\"c x282 y1a81 wa8 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x284 y1a81 wc h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a81 wa9 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2025<span class=\"ls0\"> </span></div></td><td class=\"c x285 y1a81 wb6 h6\"><div class=\"t m0 x46 h2 y1f ff1 fs0 fc1 sc0 ls2 ws0\">2024<span class=\"ls0\"> </span></div></td></tr><tr><td></td><td class=\"c x282 y1a82 wa8 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x284 y1a82 wc h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x283 y1a82 wa9 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td><td class=\"c x285 y1a82 wb6 h7\"><div class=\"t m0 xd4 h2 y1f ff1 fs0 fc1 sc0 ls0 ws0\">USD </div></td></tr><tr><td class=\"c x16e y1a83 wa6 h7\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Liabilities </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a84 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Amounts owed to customers </div></td><td class=\"c x282 y1a84 wa8 h6\"><div class=\"t m0 x12 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">814,114 </div></td><td class=\"c x284 y1a84 wc h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">648,124 </div></td><td class=\"c x283 y1a84 wa9 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">176,780 </div></td><td class=\"c x285 y1a84 wb6 h6\"><div class=\"t m0 x4c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">152,979 </div></td></tr><tr><td class=\"c x16e y1a85 wa6 h6\"><div class=\"t m0 x4 hc y1f ff5 fs0 fc4 sc0 ls0 ws0\">Statements of profit or loss </div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x16e y1a86 wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Interest expense </div></td><td class=\"c x282 y1a86 wa8 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(15,776) </div></td><td class=\"c x284 y1a86 wc h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(19,707) </div></td><td class=\"c x283 y1a86 wa9 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(4,311) </div></td><td class=\"c x285 y1a86 wb6 h6\"><div class=\"t m0 xb0 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(5,531) </div></td></tr><tr><td class=\"c x16e y1a87 wa6 h7\"><div class=\"t m0 x4 hc y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission income<span class=\"ff5\"> </span></div></td><td class=\"c x282 y1a87 wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a87 wc h7\"><div class=\"t m0 xf h2 y1f ff1 fs0 fc0 sc0 ls2 ws0\">80  <span class=\"ls0\"> </span></div></td><td class=\"c x283 y1a87 wa9 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a87 wb6 h7\"><div class=\"t m0 x8c h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\"> <span class=\"ls2\">6 </span> </div></td></tr><tr><td class=\"c x16e y1a88 wa6 h12\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Fee and commission expense </div></td><td class=\"c x282 y1a88 wa8 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a88 wc h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">-<span class=\"ls1\">  </span> </div></td><td class=\"c x283 y1a88 wa9 h12\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a88 wb6 h12\"><div class=\"t m0 x9 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(27) </div></td></tr><tr><td class=\"c x16e y1a89 wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> remuneration </div></td><td class=\"c x282 y1a89 wa8 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(371,253) </div></td><td class=\"c x284 y1a89 wc h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(334,416) </div></td><td class=\"c x283 y1a89 wa9 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,657,819) </div></td><td class=\"c x285 y1a89 wb6 h7\"><div class=\"t m0 x4b h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(2,895,476)  </div></td></tr><tr><td class=\"c x16e y1a8a wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> other long-term benefits </div></td><td class=\"c x282 y1a8a wa8 h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(397)   </div></td><td class=\"c x284 y1a8a wc h7\"><div class=\"t m0 x1d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(400)  </div></td><td class=\"c x283 y1a8a wa9 h7\"><div class=\"t m0 x7d h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(435,007) </div></td><td class=\"c x285 y1a8a wb6 h7\"><div class=\"t m0 x15 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(602,499)  </div></td></tr><tr><td class=\"c x16e y1a8b wa6 h6\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> short-term benefits </div></td><td class=\"c x282 y1a8b wa8 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a8b wc h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x283 y1a8b wa9 h6\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x285 y1a8b wb6 h6\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(33,663)  </div></td></tr><tr><td class=\"c x16e y1a8c wa6 h7\"><div class=\"t m0 x4 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">Administrative expenses <span class=\"ff3\">\u2013</span> others </div></td><td class=\"c x282 y1a8c wa8 h7\"><div class=\"t m0 x9f h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">- </div></td><td class=\"c x284 y1a8c wc h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(10,907) </div></td><td class=\"c x283 y1a8c wa9 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,554) </div></td><td class=\"c x285 y1a8c wb6 h7\"><div class=\"t m0 x16 h2 y1f ff1 fs0 fc0 sc0 ls0 ws0\">(13,570)  </div></td></tr></table>\u2018 <span class=\"_ _2\"></span>* \u2019 <span class=\"_ _2\"></span>The figures included <span class=\"_ _2\"></span>in t<span class=\"_ _2\"></span>he above <span class=\"_ _2\"></span>table in <span class=\"_ _2\"></span>respect of <span class=\"_ _2\"></span>\u2018Executives\u2019 co<span class=\"_ _2\"></span>mprise<span class=\"_ _1\"></span>s the <span class=\"_ _2\"></span>remuneration <span class=\"_ _2\"></span>payable to <span class=\"_ _2\"></span>\u2018Executive Dir<span class=\"_ _4\"></span>ectors\u2019 and<span class=\"_ _6b\"> </span> \u2018Executive Management\u2019 as defined in the Remuneration Rep<span class=\"_ _1\"></span>ort.<span class=\"_ _6b\"> </span><span class=\"_ _2\"></span><span class=\"ff1\"> </span>Directors of the Bank control less than one per cent of the voting shares of the Bank (<span class=\"ls2\">202</span>4: less than one per cent).<span class=\"_ _6b\"> </span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-469": {
   "value": "Subsequent events<span class=\"_ _6b\"> </span>Investments in subsidiaries<span class=\"_ _6b\"> </span>In <span class=\"_ _4\"></span>March <span class=\"_ _4\"></span><span class=\"ls2\">2026</span>, <span class=\"_ _4\"></span>the <span class=\"_ _4\"></span>Bank <span class=\"_ _4\"></span>made <span class=\"_ _4\"></span>an <span class=\"_ _4\"></span>additional <span class=\"_ _4\"></span>investment <span class=\"_ _4\"></span>of <span class=\"_ _4\"></span>INR4<span class=\"ls2\">61</span>,<span class=\"ls2\">500</span>,000 <span class=\"_ _8\"></span>(USD5,<span class=\"ls2\">013</span>,<span class=\"ls2\">580</span>) <span class=\"_ _4\"></span>in <span class=\"_ _4\"></span>India <span class=\"_ _2\"></span>Facto<span class=\"_ _2\"></span>ring <span class=\"_ _2\"></span>and <span class=\"_ _4\"></span>Finance <span class=\"_ _8\"></span>Solutions<span class=\"_ _6b\"> </span>Private <span class=\"_ _2\"></span>Limited (\u201cIndia <span class=\"_ _2\"></span>Factoring\u201d). <span class=\"_ _2\"></span>This <span class=\"_ _2\"></span>investment i<span class=\"_ _2\"></span>s intended <span class=\"_ _2\"></span>to <span class=\"_ _2\"></span>support <span class=\"_ _2\"></span>the <span class=\"_ _2\"></span>further <span class=\"_ _2\"></span>growth o<span class=\"_ _2\"></span>f <span class=\"_ _2\"></span>the company <span class=\"_ _2\"></span>and <span class=\"_ _2\"></span>its <span class=\"_ _2\"></span>ability<span class=\"ff1\"> <span class=\"_ _2\"></span>to<span class=\"_ _2\"></span> <span class=\"_ _2\"></span>do <span class=\"_ _2\"></span>th<span class=\"_ _1\"></span>is<span class=\"_ _6b\"> </span></span>within the regulatory capital requirements. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "Kuwait Projects Company Holding K.S.C.P. (\u201cKIPCO\u201d)",
   "dimensions": {
    "concept": "ifrs-full:NameOfUltimateParentOfGroup",
    "language": "en",
    "entity": "scheme:529900Q2C3I7VCILLG45",
    "period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
   }
  }
 }
}