Page 211 - EXIM-Bank_Annual-Report-2023

Management Discussion and Analysis Ensuring Sustainability Commitment to Lead Upholding Accountability Financial Statements 209

Notes to the fiNaNcial statemeNts

43. FINANCIAL rISk MANAGEMENT PoLICIES (cont’d)
Credit risk exposure (cont’d)

The Group and the Bank may renegotiate, modify the contractual cash flows of loans and financing to borrowers or provide
payment moratorium to borrowers. Such renegotiation, modification or payment moratorium may result in the Group and
the Bank incurring modification loss. The amount of such of modification loss recognised by the Group and the Bank in the
current financial year is as follows:
Outstanding Modification
Balance ECL Impact
rM’000 rM’000 rM’000
Group and Bank
2023

Manufacturing 301,435 42,213 35,059
Transport, storage and communication 177,224 11,920 (5)
Construction 205,975 6,994 (1)
Wholesale and retail trade, and restaurants
and hotels 6,296 - -
Others - - -

690,930 61,127 35,053

As a percentage of total:
Manufacturing 6.26%
Transport, storage and communication 3.68%
Construction 4.28%
Wholesale and retail trade, and restaurants and hotels 0.13%
Others 0.00%

Outstanding Modification
Balance ECL Impact
rM’000 rM’000 rM’000
Group and Bank

2022
Manufacturing 281,273 51,518 35,470
Transport, storage and communication 195,134 29,458 -
Construction 215,470 7,503 5,628
Wholesale and retail trade, and restaurants
and hotels 6,865 4,881 4,579
Others 84,441 42,221 20,696
783,183 135,581 66,373

As a percentage of total:
Manufacturing 5.91%
Transport, storage and communication 4.10%
Construction 4.53%
Wholesale and retail trade, and restaurants and hotels 0.14%
Others 1.77%