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Section 06  Financial Statements
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            44.  ISLAMIC BUSINESS FUNDS (CONT’D.)
                 Notes to the financial statements for Islamic business fund and Takaful fund for the financial year ended 31 December
                 2020 (cont’d.)

                 (d)  Islamic financing (cont’d.)
                    (vii)  Advance and financing analysed by facility and Shariah contract are as follows: (cont’d.)

                                                  Murabahah      Istisna    Bai’Dayn    Tawarruq    Ijarah      Total
                        2019                         RM’000     RM’000      RM’000     RM’000     RM’000      RM’000

                        At amortised cost
                          Buyer Credit-i                   -          -           -      (1,178)        -      (1,178)
                          Malaysian Kitchen
                            Financing Facility-i       1,375           -          -      1,185          -       2,560
                          Overseas Contract
                            Financing-i                    -           -          -     98,494           -     98,494
                          Overseas Investment
                            Financing-i                    -           -          -    174,088           -    174,088
                          Overseas Project
                            Financing-i                3,364    176,836           -    258,580     35,264     474,044
                          Supplier Financing-i       776,432          -           -    561,574     109,906    1,447,912
                          Term Financing-i                 -     23,679           -    919,024      10,885    953,588
                          Vendor Financing-i            305           -      98,110          -           -     98,415
                        Gross financing              781,476    200,515      98,110    2,011,767    156,055    3,247,923
                        Allowances for expected
                          credit losses on advances
                          and financing
                          - 12-month ECL - Stage 1         -          -           -          -           -    (35,801)
                          - Lifetime not impaired
                            ECL - Stage 2                  -          -           -          -          -     (39,453)
                          - Lifetime ECL credit
                            impaired - Stage 3             -          -           -          -          -    (686,375)

                        Net advances and financing    781,476   200,515      98,110    2,011,767    156,055    2,486,294
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