KENANGA ANNUAL REPORT 2017

28. RESERVES (CONT’D.) (c) Available-for-sale deficit is in respect of unrealised fair value gains and losses on financial investments available-for-sale, net of tax. (d) The exchange reserve represents foreign exchange differences arising from the translation of the financial statements of the associated company. (e) Regulatory reserve is maintained in addition to the collective impairment allowance that has been assessed and recognised in accordance with MFRS in compliance with BNM requirements. 29. OPERATING REVENUE Revenue of the Bank comprises all types of revenue derived from brokerage, lending, treasury, investment and trading and other banking activities undertaken by the Bank. Revenue of the Group comprises all types of revenue derived from brokerage, lending, treasury, investment, trading and investment management and other banking activities undertaken by the Group. 30. INTEREST INCOME Group Bank 2017 RM'000 2016 RM'000 Restated (Note 55) 2017 RM'000 2016 RM'000 Restated (Note 55) Loans, advances and financing – Interest income other than from recoveries from impaired loans 149,120 144,550 143,771 137,286 Money at call and deposit placements with financial institutions 39,173 43,001 36,817 35,465 Financial assets at fair value through profit or loss 7,836 4,677 7,836 4,677 Financial investments available-for-sale 34,285 37,493 34,285 37,493 Financial investments held-to-maturity 1,927 2,102 1,927 2,102 Others 62,994 23,364 62,994 23,364 295,335 255,187 287,630 240,387 Kenanga Investment Bank Berhad 31 December 2017 152 notes to the financial statements