195 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 KENANGA INVESTMENT BANK BERHAD Annual Report 2022 7. FINANCIAL INVESTMENTS OTHER THAN THOSE MEASURED AT FVTPL (CONT’D.) (b) Financial instruments at amortised cost (cont’d.): An analysis of changes in the gross carrying amount and the corresponding ECLs is as follows (cont’d.): Group and Bank ECL allowances 2022 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 49 - - 49 Changes in model assumption or methodology (49) - - (49) As at 31 December - - - - 2021 Group and Bank ECL allowances Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 105 - - 105 Assets derecognised or matured (excluding write-offs) (4) - - (4) Impact of net re-measurement of ECL (52) - - (52) As at 31 December 49 - - 49 8. DERIVATIVE FINANCIAL ASSETS Group and Bank 2022 RM’000 2021 RM’000 At fair value Dual currency investment - Options 10 3 Equity related contracts - Options 29,449 29,515 Equity related contracts - Swap 3,295 408 Equity related contracts - Forward 52,463 51,527 85,217 81,453
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