Page 147 - EXIM_AR2021

ANNUAL REPORT 2021 145

Notes to the fiNaNcial statemeNts

9. Derivative financial instrUments (cOnt’D.)

Fair value hedge (cont’d.)
The gain arising from the fair value hedges are as follows:
Group and Bank
2021 2020
RM’000 RM’000

Gain arising from fair value hedges:
Hedging instruments (66,511) 104,350
Hedged items 82,530 (40,429)
16,019 63,921

10. Other assets
Group and Bank
2021 2020
RM’000 RM’000

Interest/profit receivables (excluding interest/profit on loans, advances and financing) 35,470 46,649
Other receivables, deposits and prepayments* 30,394 34,069
Tax prepayment 8,510 11,399
74,374 92,117

* Included in other receivables, deposits and prepayments as at 31 December 2021 and 31 December 2020 is an amount
related to a Bank Guarantee defaulted in 2019 of RM22,715,166 (2020: RM31,991,623).

11. DeferreD tax (liabilities)/assets
Group Bank
2021 2020 2021 2020
RM’000 RM’000 RM’000 RM’000

At 1 January - - - -
Recognised in profit and loss (Note 36) - - - -
At 31 December - - - -