Page 237 - EXIM-Bank_Annual-Report-2023

Management Discussion and Analysis Ensuring Sustainability Commitment to Lead Upholding Accountability Financial Statements 235

Notes to the fiNaNcial statemeNts

45. ISLAMIC BuSINESS FuNDS (cont’d)
Notes to the financial statements for Islamic business fund and Takaful fund for the financial year ended 31 December 2023
(cont’d)
(f) Islamic financing (cont’d)
(ix) Overlays and adjustments for ECL amid COVID-19 environment and current emerging risks (cont’d)

ECL (inclusive of overlays) analysed by industry are as follows:
Group and Bank
Outstanding Modelled Management Total
Amount ECL Overlay ECL
2023 2023 2023 2023
rM’000 rM’000 rM’000 rM’000
Construction 205,975 6,995 (1) 6,994
Manufacturing - 247 - 247
Transport, storage and communication 6,296 4,830 (4) 4,826
Wholesale and retail trade, and restaurants
and hotels 34,849 - - -
247,120 12,072 (5) 12,067

Group and Bank
Outstanding Modelled Management Total
Amount ECL Overlay ECL
2022 2022 2022 2022
rM’000 rM’000 rM’000 rM’000
Construction 215,470 1,875 5,628 7,503
Manufacturing 1,547 50 - 50
Transport, storage and communication 40,313 5,610 - 5,610
Wholesale and retail trade, and restaurants
and hotels 6,865 302 4,579 4,881
264,195 7,837 10,207 18,044