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enricHing national Progress ENRICHING SUSTAINABLE RETURNS

notes to tHe financial statements

for the year ended 31 december 2023

14. LOANS AND RECEiVABLES (CONTiNUED)
(a) Movements in the allowance for Loans and Receivables

there was no allowances made for impairment losses for loans and receivables during the year (2022: a reversal
of rm13.8 million).

all loans and receivables were categorised as stage 1 in the ecl assessment.

(b) impact of movements in the gross carrying amount on allowance for impairment losses
there was no net remeasurement of allowance for impairment losses during the year (2022: nil).

(c) information about the nature and effect of modification on the measurement of allowance for impairment
losses

there were no modifications of loans that impacted the measurement of allowance for impairment losses during
the year (2022: nil).

(d) Write-offs still under enforcement activity

there was no outstanding contractual amount written off during the year (2022: nil).

15. DEBT iNSTRUMENT AT AMORTiSED COST

Group KWAP
31 December 31 December 31 December 31 December
2023 2022 2023 2022
RM’000 RM’000 RM’000 RM’000

Debt instruments At Amortised Cost
at 31 december 2023 16,621,391 16,372,543 16,621,391 16,372,543

16,621,391 16,372,543 16,621,391 16,372,543

(a) Reclassification of debt instruments at amortised cost
there was no reclassification of debt instruments at amortised cost during the year.

194 KUMPULAN WANG PERSARAAN (DIPERBADANKAN) i INTEGRATED REPORT 2023