Page 213 - Exim iar24_Ebook

EXIM BANK MALAYSIA ANNUAL REPORT 2024

7 FINANCIAL STATEMENTS 211
NOTES TO THE FINANCIAL STATEMENTS

42. FINANCIAL RISK MANAGEMENT POLICIES (cont’d)
Fair values (cont’d)
(i) Fair value hierarchy (cont’d)

The following table represents financial assets and liabilities measured at fair value and classified by level with the
following fair value measurement hierarchy (cont’d.):
Carrying Fair value Fair value
value Level 2 Level 3
RM’000 RM’000 RM’000
Group and Bank

2024
Financial assets
Assets not measured at fair value
Investment properties 760 - 1,300
Financial investments at amortised cost
- Unquoted debt securities 206,581 206,581 -
Loans, advances and financing 3,282,287 - 3,255,913

Financial liabilities
Liabilities not measured at fair value
Deposit from a corporate customer 10,005 - 10,005
Borrowings (non-hedged portion) 1,396,165 - 1,396,165

Carrying Fair value Fair value Fair value
value Level 1 Level 2 Level 3
RM’000 RM’000 RM’000 RM’000

Group and Bank
2023
Financial assets

Assets measured at fair value
Financial investments at FVOCI
- Unquoted debt securities 501,195 - 501,195 -
Financial investments at FVTPL
- Quoted shares 6,377 6,377 - -
Derivative financial instruments 63 - - 63
Total financial assets carried at fair value 507,635 6,377 501,195 63

Financial liabilities
Liabilities measured at fair value
Borrowings (hedged portion) - 1,960,567 - 1,960,567
Derivative financial instruments - 143,274 - 143,274