Bank Islam Integrated Annual Report 2020

24. INCOME DERIVED FROM INVESTMENT OF DEPOSITORS’ FUNDS (CONTINUED) (iv) Income derived from investment of other deposits Group and Bank 2020 RM’000 2019 RM’000 Finance income and hibah Financing, advances and others 45,274 70,118 Financial assets: – fair value through profit and loss 487 475 – fair value through other comprehensive income 5,484 8,615 – other financial assets at amortised cost 12 15 Money at call and deposits with financial institutions 689 2,017 51,946 81,240 Other dealing income Net (loss)/gain from sale of financial assets at fair value through profit or loss (73) 807 Net (loss)/gain on revaluation of financial assets at fair value through profit or loss (63) 110 (136) 917 Other operating income Net gain from sale of financial assets at fair value through other comprehensive income 5,929 2,792 57,739 84,949 of which, Financing income earned on impaired financing 626 1,094 Unwinding of modification loss 464 – 25. INCOME DERIVED FROM INVESTMENT ACCOUNT FUNDS Group and Bank 2020 RM’000 2019 RM’000 Finance income Unrestricted investment accounts – Mudharabah 167,693 148,478 – Wakalah 339,200 247,186 Unwinding of modification loss 7,041 – 513,934 395,664 BANK ISLAM MALAYS IA BERHAD INTEGRATED ANNUAL REPORT 2020 253