KENANGA ANNUAL REPORT 2021

193 How We Are Governed Financial Statements Shareholders’ Information Additional Information 7. FINANCIAL INVESTMENTS OTHER THAN THOSE MEASURED AT FVTPL (CONT’D.) (a) Financial instruments at FVOCI (cont’d.): Impairment losses on financial instruments subject to impairment assessment (cont’d.) Debt instruments at FVOCI (cont’d.) Group and Bank Internal rating grade 2021 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 Investment grade 736,114 - - 736,114 Group and Bank Internal rating grade 2020 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 Investment grade 769,742 - - 769,742 An analysis of changes in the fair value and the corresponding ECLs is, as follows: Group and Bank 2021 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 769,742 - - 769,742 New assets originated or purchased 1,593,269 - - 1,593,269 Assets derecognised or matured (excluding write-offs) (1,611,235) - - (1,611,235) Change in fair value (15,662) - - (15,662) As at 31 December 736,114 - - 736,114 Group and Bank 2020 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 793,993 - - 793,993 New assets originated or purchased 2,122,915 - - 2,122,915 Assets derecognised or matured (excluding write-offs) (2,177,782) - - (2,177,782) Change in fair value 30,616 - - 30,616 As at 31 December 769,742 - - 769,742

RkJQdWJsaXNoZXIy NDgzMzc=