NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2023 191 OUR SUSTAINABILITY APPROACH HOW WE ARE GOVERNED FINANCIAL STATEMENTS SHAREHOLDERS’ INFORMATION ADDITIONAL INFORMATION 7. FINANCIAL INVESTMENTS OTHER THAN THOSE MEASURED AT FVTPL (CONT’D.) (a) Financial instruments at FVOCI (cont’d.): Impairment losses on financial instruments subject to impairment assessment (cont’d.) Debt instruments at FVOCI (cont’d.) An analysis of changes in the fair value and the corresponding ECLs is as follows (cont’d.): Group and Bank ECL allowances 2023 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total ECL RM’000 As at 1 January 261 128 - 389 Impact of re-measurement of ECL (95) - - (95) Changes in model assumption and methodology 1,294 - - 1,294 Assets derecognised or matured (excluding write-offs) - (128) - (128) As at 31 December 1,460 - - 1,460 Group and Bank ECL allowances 2022 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total ECL RM’000 As at 1 January 390 - - 390 Impact of re-measurement of ECL 50 78 - 128 Changes in model assumption and methodology (129) - - (129) Transfer of stages (50) 50 - - As at 31 December 261 128 - 389
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