305 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 51. FINANCIAL RISK MANAGEMENT (CONT’D.) (a) Credit risk (cont’d.) Impairment assessment (cont’d.) Forward-looking and probability-weighted (cont’d.) Multiple-scenario Analysis (cont’d.) The scenarios by state of economy namely, “Booming”, “Normal” and “Downturn” were used as defined in below table: State of Economy GDP Growth Rate (annual) Imports (Billions in USD) Downturn (D) <3.5% <200 Normal (N) 3.5%-5.0% 200-250 Booming (B) >5.0% >250 The assumptions used for the ECL estimates as at 31 December 2025 are set out below: Economic Factor Scenario 2025 2026 2027 GDP Growth Rate 1 N N B 2 N N N 3 N D N Imports (Billions in USD) 1 B B B 2 B B B 3 B B B The assumptions used for the ECL estimates as at 31 December 2024 are set out below: Economic Factor Scenario 2024 2025 2026 GDP Growth Rate 1 N B N 2 N N N 3 N N D Imports (Billions in USD) 1 N B B 2 B B B 3 B B B The weightings assigned to each state of economy as at 31 December 2025 were as follows: All portfolios State of Economy Weighting B 20% N 60% D 20% The weightings assigned to each state of economy as at 31 December 2024 were as follows: All portfolios State of Economy Weighting B 10% N 60% D 30%
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