265 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 KENANGA INVESTMENT BANK BERHAD Annual Report 2022 47. CAPITAL MANAGEMENT AND CAPITAL ADEQUACY (CONT’D.) Capital adequacy (cont’d.) (ii) Transitional arrangements for regulatory capital treatment of accounting provisions (cont’d.) The capital adequacy ratios of the Group and of the Bank are as follows: Group Bank 2022 2021 2022 2021 With transitional arrangement CET 1 capital ratio 20.936% 20.665% 21.626% 21.332% Tier 1 capital ratio 20.936% 20.665% 21.626% 21.332% Total capital ratio 28.913% 28.291% 30.682% 29.827% Without transitional arrangement CET 1 capital ratio 20.876% 20.599% 21.579% 21.292% Tier 1 capital ratio 20.876% 20.599% 21.579% 21.292% Total capital ratio 28.852% 28.225% 30.636% 29.787% 48. FAIR VALUE OF FINANCIAL ASSETS AND LIABILITIES The carrying amounts and the fair values of the financial assets and liabilities of the Group and of the Bank are as follows: 2022 2021 Group Carrying amount RM’000 Fair value RM’000 Carrying amount RM’000 Fair value RM’000 Financial assets Cash and bank balances 1,732,786 1,732,786 1,897,384 1,897,384 Financial assets at fair value through profit or loss 322,139 322,139 387,322 387,322 Financial investments at fair value through other comprehensive income 319,173 319,173 737,574 737,574 Financial investments at amortised cost 449,114 458,563 213,660 219,155 Derivative financial assets 85,217 85,217 81,453 81,453 Loans, advances and financing 1,690,475 1,696,451 1,775,413 1,782,095 Balances due from clients and brokers 427,638 427,638 334,465 334,465 Other assets, excluding prepayments and deposits 162,536 162,536 219,401 219,401 Statutory deposit with Bank Negara Malaysia 58,403 58,403 50,868 50,868
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