KENANGA ANNUAL REPORT 2018

NOTES TO THE FINANCIAL STATEMENTS 31 December 2018 162 KENANGA INVESTMENT BANK BERHAD 5. TRANSITION DISCLOSURES (CONT’D.) Note MFRS 139 Re-classification Remeasurement MFRS 9 Bank Category Amount ECL Other Amount Category Financial assets RM’000 RM’000 RM’000 RM’000 RM’000 Cash and bank balances L&R 1 1,092,544 - - - 1,092,544 AC 2 Financial assets at fair value through profit or loss FVTPL 549,735 - - - 549,735 FVTPL (mandatory) Debt instruments at fair value through other comprehensive income A N/A 1,009,677 (17) 17 1,009,677 FVOCI Equity instruments at fair value through other comprehensive income B N/A 490 - 1,264 1,754 FVOCI Debt instruments at amortised cost C N/A 38,001 (1,016) - 36,985 AC Financial investments available- for-sale A&B AFS 1,010,167 (1,010,167) - - - Financial investments held-to- maturity C HTM 38,001 (38,001) - - - Derivative financial assets FVTPL 67,393 - - - 67,393 FVTPL (mandatory) Loans, advances and financing L&R 2,180,080 - (1,007) - 2,179,073 AC Balances due from clients and brokers L&R 494,883 - - - 494,883 AC Other assets L&R 66,582 - - - 66,582 AC Statutory deposit with Bank Negara Malaysia L&R 116,186 - - - 116,186 AC 5,615,571 - (2,040) 1,281 5,614,812 Non-financial assets Deferred tax assets D 7,798 - 489 (307) 7,980 Total assets 5,623,369 - (1,551) 974 5,622,792 1 L&R: Loans and receivables 2 AC: Amortised cost