Page 138 - EXIM-BANK-AR20

136 EXIM BANK MALAYSIA
Annual Report 2020

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
2020 2019
RM’000 RM’000

Gain arising from fair value hedges:
Hedging instruments 104,350 107,809
Hedged items (40,429) (88,628)
63,921 19,181

10. OTHER ASSETS
Group and Bank
2020 2019
RM’000 RM’000

Interest/profit receivables (excluding interest/profit on loans, advances and financing) 46,649 47,425
Other receivables, deposits and prepayments* 34,069 230,688
Tax prepayment 11,399 11,399
92,117 289,512

* Included in other receivables, deposits and prepayments as at 31 December 2020 and 31 December 2019 is an amount
related to a Bank Guarantee called in 2019 of RM31,991,623. Also included in other receivables, deposits and prepayment
as at 31 December 2019 was an amount of RM181,469,859 for which the underlying financing was subsequently written off
during the financial year ended 31 December 2020.

11. DEFERRED TAX (LIABILITIES)/ASSETS
Group Bank
2020 2019 2020 2019
RM’000 RM’000 RM’000 RM’000

At 1 January - (2,316) - -
Recognised in profit and loss (Note 36) - 2,316 - -
At 31 December - - - -