41. FINANCIAL RISK MANAGEMENT (CONTINUED) (b) Credit risk (continued) (iv) Credit quality of other financial assets excluding cash, short-term funds and deposits (continued) Credit quality of other financial assets by external rating is as follows: (continued) Bank 2021 Stage 1 RM’000 Stage 3 RM’000 Total RM’000 Financial assets at FVOCI Debt instrument Government bonds and treasury bills 8,690,000 – 8,690,000 Sukuk: Rated AAA 2,391,696 – 2,391,696 Rated AA1 to AA3 1,429,133 – 1,429,133 Lower than A 15,841 – 15,841 Gross carrying amount 12,526,670 – 12,526,670 Impairment allowances^ 7,237 – 7,237 Derivative financial assets Bank and financial institution counterparties 16,044 Corporate 9,993 26,037 Financial assets at FVTPL Government bonds and treasury bills 1,131,574 Sukuk: Rated AA1 to AA3 155,515 1,287,089 Financial assets at AC Government bonds and GG 1,348,844 – 1,348,844 MARC C – 5,289 5,289 Impairment allowance – (5,289) (5,289) Net carrying amount 1,348,844 – 1,348,844 Other financial assets at AC Other unrated financial assets 239,257 2,975 242,232 Impairment allowances – (2,975) (2,975) Net carrying amount 239,257 – 239,257 ^ The impairment allowances are recognised in OCI reserve. Financial Statements 349 01 05 03 07 02 06 09 04 08 Bank Islam Malaysia Berhad
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