Bank Islam Integrated Annual Report 2023

6. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME (“FVOCI”) Group Bank 2023 RM’000 2022 RM’000 2023 RM’000 2022 RM’000 Financial assets at FVOCI: (a) Debt instrument 12,430,426 12,017,378 12,430,426 12,017,378 (b) Equity instrument 89,782 76,039 91,141 76,926 12,520,208 12,093,417 12,521,567 12,094,304 (a) Debt instrument at FVOCI Group and Bank 2023 RM’000 2022 RM’000 Malaysian Government Investment Issues 4,550,080 4,344,171 Corporate Sukuk 7,320,739 7,357,640 Malaysian Islamic Treasury Bills – 315,567 Bank Negara Monetary Notes 399,534 – Islamic Commercial Papers 160,073 – 12,430,426 12,017,378 Movement of allowance for impairment on financial assets at FVOCI: Group and Bank Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 At 1 January 2022 237 – 7,000 7,237 Transfer to Stage 2 (21) 21 – – Changes in credit risk 6 460 3,500 3,966 Purchases and origination 46 – – 46 Derecognition and disposal (37) – – (37) At 31 December 2022/1 January 2023 231 481 10,500 11,212 Transfer to Stage 1 40 (40) – – Changes in credit risk (51) (86) 4,336 4,199 Purchases and origination 86 – – 86 Derecognition and disposal (78) (65) – (143) At 31 December 2023 228 290 14,836 15,354 301 1 2 3 4 5 6 7 8 9 www.bankislam.com FINANCIAL STATEMENTS

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