The tables below provide a reconciliation between line items in the Statement of Financial Position and categories of financial assets and financial liabilities of the Group and the Bank:
27.1 Classification of financial assets and financial liabilities – Group
27.1 (a) Group
As at December 31, 2018 | Note | Financial instruments recognised through profit or loss (FVTPL) |
Financial instruments at amortised cost (AC) |
Financial instruments at fair value through other comprehensive income (FVOCI) |
Total |
Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | ||
Financial assets | |||||
Cash and cash equivalents | 29 | – | 44,355,962 | – | 44,355,962 |
Balances with central banks | 30 | – | 55,406,535 | – | 55,406,535 |
Placements with banks | 31 | – | 19,898,515 | – | 19,898,515 |
Securities purchased under resale agreements | – | 9,513,512 | – | 9,513,512 | |
Derivative financial assets | 32 | 7,909,962 | – | – | 7,909,962 |
Financial assets recognised through profit or loss – Measured at fair value | 33 | 5,520,167 | – | – | 5,520,167 |
Financial assets at amortised cost – Loans and advances to banks | 34 | – | 763,074 | – | 763,074 |
Financial assets at amortised cost – Loans and advances to other customers | 35 | – | 867,611,976 | – | 867,611,976 |
Financial assets at amortised cost – Debt and other financial instruments | 36 | – | 89,274,413 | – | 89,274,413 |
Financial assets measured at fair value through other comprehensive income | 37 | – | – | 176,760,611 | 176,760,611 |
Total financial assets | 13,430,129 | 1,086,823,987 | 176,760,611 | 1,277,014,727 | |
Financial liabilities | |||||
Due to banks | 45 | – | 52,362,052 | – | 52,362,052 |
Derivative financial liabilities | 46 | 8,021,783 | – | – | 8,021,783 |
Securities sold under repurchase agreements | – | 48,951,394 | – | 48,951,394 | |
Financial liabilities at amortised cost – Due to depositors | 47 | – | 994,370,875 | – | 994,370,875 |
Financial liabilities at amortised cost – Other borrowings | 48 | – | 25,361,912 | – | 25,361,912 |
Subordinated liabilities | 52 | – | 37,992,457 | – | 37,992,457 |
Total financial liabilities | 8,021,783 | 1,159,038,690 | – | 1,167,060,473 |
27.1 (b) Group
As at December 31, 2017 | Note | Held for Trading (HFT) | Held to Maturity (HTM) | Loans and receivables | Available for Sale (AFS) | Other amortised cost | Total |
Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | ||
Financial assets | |||||||
Cash and cash equivalents | 29 | – | – | 34,673,424 | – | – | 34,673,424 |
Balances with central banks | 30 | – | – | 45,546,349 | – | – | 45,546,349 |
Placements with banks | 31 | – | – | 17,633,269 | – | – | 17,633,269 |
Derivative financial assets | 32 | 2,334,536 | – | - | – | – | 2,334,536 |
Other financial instruments – Held for trading | 33 | 4,410,913 | – | - | – | – | 4,410,913 |
Loans and receivables to banks | 34 | – | – | 640,512 | – | – | 640,512 |
Loans and receivables to other customers | 35 | – | – | 742,444,130 | – | – | 742,444,130 |
Financial investments – Available for sale | 37 | – | – | - | 154,913,643 | – | 154,913,643 |
Financial investments – Held to maturity | 36 | – | 69,365,796 | - | – | – | 69,365,796 |
Financial investments – Loans and receivables | 36 | – | – | 48,712,477 | – | – | 48,712,477 |
Total financial assets | 6,745,449 | 69,365,796 | 889,650,161 | 154,913,643 | – | 1,120,675,049 | |
Financial liabilities | |||||||
Due to banks | 45 | – | – | – | – | 60,244,892 | 60,244,892 |
Derivative financial liabilities | 46 | 3,678,494 | – | – | – | - | 3,678,494 |
Securities sold under repurchase agreements | – | – | – | – | 49,532,385 | 49,532,385 | |
Due to other customers/ deposits from customers | 47 | – | – | – | – | 857,269,981 | 857,269,981 |
Other borrowings | 48 | – | – | – | – | 23,786,094 | 23,786,094 |
Subordinated liabilities | 52 | – | – | – | – | 25,165,924 | 25,165,924 |
Total financial liabilities | 3,678,494 | – | – | – | 1,015,999,276 | 1,019,677,770 |
27.2 Classification of financial assets and financial liabilities – Bank
27.2 (a) Bank
As at December 31, 2018 | Note | Financial instruments recognised through profit or loss (FVTPL) |
Financial instruments at Amortised Cost (AC) |
Financial instruments at fair value through other comprehensive income (FVOCI) |
Total |
Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | ||
Financial assets | |||||
Cash and cash equivalents | 29 | – | 39,534,476 | – | 39,534,476 |
Balances with central banks | 30 | – | 54,384,590 | – | 54,384,590 |
Placements with banks | 31 | – | 19,898,515 | – | 19,898,515 |
Securities purchased under resale agreements | – | 9,513,512 | – | 9,513,512 | |
Derivative financial assets | 32 | 7,909,962 | – | – | 7,909,962 |
Financial assets recognised through profit or loss – Measured at fair value | 33 | 5,520,167 | – | – | 5,520,167 |
Financial assets at amortised cost – Loans and advances to banks | 34 | – | 763,074 | – | 763,074 |
Financial assets at amortised cost – Loans and advances to other customers | 35 | – | 861,100,315 | – | 861,100,315 |
Financial assets at amortised cost – Debt and other financial instruments | 36 | – | 83,855,436 | – | 83,855,436 |
Financial assets measured at fair value through other comprehensive income | 37 | – | – | 176,506,729 | 176,506,729 |
Total financial assets | 13,430,129 | 1,069,049,918 | 176,506,729 | 1,258,986,776 | |
Financial liabilities | |||||
Due to banks | 45 | – | 50,101,081 | – | 50,101,081 |
Derivative financial liabilities | 46 | 8,021,783 | – | – | 8,021,783 |
Securities sold under repurchase agreements | – | 49,104,462 | – | 49,104,462 | |
Financial liabilities at amortised cost – Due to depositors | 47 | – | 983,037,314 | – | 983,037,314 |
Financial liabilities at amortised cost – Other borrowings | 48 | – | 25,361,912 | – | 25,361,912 |
Subordinated liabilities | 52 | – | 37,992,457 | – | 37,992,457 |
Total financial liabilities | 8,021,783 | 1,145,597,226 | – | 1,153,619,009 |
27.2 (b) Bank
As at December 31, 2017 | Note | Held for Trading (HFT) |
Held to Maturity (HTM) |
Loans and receivables |
Available for Sale (AFS) |
Other amortised cost |
Total |
Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | Rs. ’000 | ||
Financial assets | |||||||
Cash and cash equivalents | 29 | – | – | 33,224,619 | – | – | 33,224,619 |
Balances with central banks | 30 | – | – | 44,801,446 | – | – | 44,801,446 |
Placements with banks | 31 | – | – | 17,633,269 | – | – | 17,633,269 |
Derivative financial assets | 32 | 2,334,536 | – | – | – | – | 2,334,536 |
Other financial instruments – Held for trading | 33 | 4,410,913 | – | – | – | – | 4,410,913 |
Loans and receivables to banks | 34 | – | – | 640,512 | – | – | 640,512 |
Loans and receivables to other customers | 35 | – | – | 737,446,567 | – | – | 737,446,567 |
Financial investments – Available for sale | 37 | – | – | – | 154,714,132 | – | 154,714,132 |
Financial investments – Held to maturity | 36 | – | 63,562,752 | – | – | – | 63,562,752 |
Financial investments – Loans and receivables | 36 | – | – | 48,712,477 | – | – | 48,712,477 |
Total financial assets | 6,745,449 | 63,562,752 | 882,458,890 | 154,714,132 | – | 1,107,481,223 | |
Financial liabilities | |||||||
Due to banks | 45 | – | – | – | – | 57,120,991 | 57,120,991 |
Derivative financial liabilities | 46 | 3,678,494 | – | – | – | – | 3,678,494 |
Securities sold under repurchase agreements | – | – | – | – | 49,676,767 | 49,676,767 | |
Due to other customers/ deposits from customers | 47 | – | – | – | – | 850,127,511 | 850,127,511 |
Other borrowings | 48 | – | – | – | – | 23,786,094 | 23,786,094 |
Subordinated liabilities | 52 | – | – | – | – | 25,165,924 | 25,165,924 |
Total financial liabilities | 3,678,494 | – | – | – | 1,005,877,287 | 1,009,555,781 |