Page 216 - EXIM-Bank_Annual-Report-2023

EXIM BANk MALAySIA
214 A Vision to Serve Empowering Growth Management Discussion and Analysis
ANNUAL REPORT 2023
Notes to the fiNaNcial statemeNts

43. 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
2023
Financial liabilities

Liabilities measured at fair value
Derivative financial instruments 143,274 - 143,274

Financial assets

Assets not measured at fair value
Investment properties 778 - 1,140
Financial investments at amortised cost
- Unquoted debt securities 233,795 233,795 -
Loans, advances and financing 3,160,467 - 2,997,658

Financial liabilities

Liabilities not measured at fair value
Borrowings 3,841,506 - 3,841,506

Carrying Fair value Fair value
value Level 2 Level 3
rM’000 rM’000 rM’000
Group and Bank
2022

Financial assets
Assets measured at fair value
Financial investments at FVOCI
- Unquoted debt securities 277,270 277,270 -
Financial investments at FVTPL
- Quoted shares 9,979 9,979 -
Derivative financial instruments 15,887 - 15,887
Total financial assets carried at fair value 303,136 287,249 15,887