KENANGA ANNUAL REPORT 2020

231 ANNUAL REPORT 2020 // KENANGA INVESTMENT BANK BERHAD 34. CREDIT LOSS REVERSAL/(EXPENSES) The table below shows the ECL charges on financial instruments for the financial year recorded in the income statement: Group (a) Movement in ECLs on debt instruments, loan commitments and loans, advances and financing: 2020 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 Debts instruments at FVOCI (Note 7(a)) (350) - - (350) Debts instruments at amortised cost (Note 7(b)) (105) 338 - 233 Loans, advances and financing (Note 9.2) (1,929) - (2,501) (4,430) Loan commitments (Note 9.2(d)) 129 - - 129 Credit loss (expenses)/reversal (2,255) 338 (2,501) (4,418) 2019 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 Debts instruments at FVOCI (Note 7(a)) 189 - - 189 Debts instruments at amortised cost (Note 7(b)) - 522 - 522 Loans, advances and financing (Note 9.2) (345) - 14,104 13,759 Loan commitments (Note 9.2(d)) (69) - - (69) Credit (expenses)/reversal (225) 522 14,104 14,401 (b) Movement in ECLs on other financial assets: 2020 Non- Credit Impaired RM’000 Credit Impaired RM’000 Total RM’000 Balances due from clients and brokers (Note 10.1) (37) 157 120 Other debtors (Note 11.1) (1,513) (41) (1,554) Credit loss (expenses)/reversal (1,550) 116 (1,434) 2019 Non- Credit Impaired RM’000 Credit Impaired RM’000 Total RM’000 Balances due from clients and brokers (Note 10.1) 1 797 798 Other debtors (Note 11.1) (1,207) 1,224 17 Credit loss (expenses)/reversal (1,206) 2,021 815