| A | B | C | D | E | F | G | |
|---|---|---|---|---|---|---|---|
1 | |||||||
2 | |||||||
3 | Stage 1 | Stage 2 | Stage 3 | ||||
4 | 12-months ECL | Lifetime ECL | Lifetime ECL | Total | |||
5 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
6 | 2019 | ||||||
7 | Financial guarantee contracts and loan commitments (continued) | ||||||
8 | Financial guarantee contracts and loan commitments | ||||||
9 | Gross carrying amount as at 1 July 2018 | 871,592 | - | 3,095 | 874,687 | ||
10 | Changes in the amount guaranteed: | ||||||
11 | Transfer to stage 3 | (31) | - | 31 | - | ||
12 | New financial assets originated | 359,174 | 4,615 | - | 363,789 | ||
13 | Financial assets that have been derecognised | (362,944) | - | (1,690) | (364,634) | ||
14 | Other changes | (311,459) | - | (640) | (312,099) | ||
15 | Gross carrying amount at 30 June 2019 | 556,332 | 4,615 | 796 | 561,743 | ||
16 | |||||||
17 | 2021 | ||||||
18 | Stage 1 | Stage 2 | Stage 3 | ||||
19 | Loss allowance - Financial guarantee contracts | 12-months ECL | Lifetime ECL | Lifetime ECL | Total | ||
20 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
21 | |||||||
22 | Loss allowance as at 1 July 2020 | 7,311 | - | 50 | 7,361 | ||
23 | Changes in the loss allowance | ||||||
24 | Transfer to stage 2 | (833) | 833 | - | |||
25 | New financial assets originated | 7,833 | - | - | 7,833 | ||
26 | Financial assets that have been derecognised | (2,600) | - | (50) | (2,650) | ||
27 | Other movements | 17,032 | - | - | 17,032 | ||
28 | Expected credit loss as at 30 June 2021 | 28,743 | 833 | - | 29,576 | ||
29 | |||||||
30 | 2020 | ||||||
31 | Stage 1 | Stage 2 | Stage 3 | ||||
32 | Loss allowance - Financial guarantee contracts | 12-months ECL | Lifetime ECL | Lifetime ECL | Total | ||
33 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
34 | |||||||
35 | Loss allowance as at 1 July 2019 | 10,411 | 65 | - | 10,476 | ||
36 | Changes in the loss allowance | ||||||
37 | Transfer to stage 3 | (1) | - | 1 | - | ||
38 | New financial assets originated | 6,824 | - | - | 6,824 | ||
39 | Financial assets that have been derecognised | (7,641) | (65) | - | (7,706) | ||
40 | Other movements | (2,282) | - | 49 | (2,233) | ||
41 | Expected credit loss as at 30 June 2020 | 7,311 | - | 50 | 7,361 | ||
42 | |||||||
43 | 2019 | ||||||
44 | Stage 1 | Stage 2 | Stage 3 | ||||
45 | Loss allowance - Financial guarantee contracts | 12-months ECL | Lifetime ECL | Lifetime ECL | Total | ||
46 | MUR'000 | MUR'000 | MUR'000 | MUR'000 | |||
47 | |||||||
48 | Loss allowance as at 1 July 2018 | 10,086 | - | - | 10,086 | ||
49 | Changes in the loss allowance | ||||||
50 | Transfer to stage 3 | (31) | - | 31 | - | ||
51 | New financial assets originated | 4,893 | 65 | - | 4,958 | ||
52 | Financial assets that have been derecognised | (3,167) | - | - | (3,167) | ||
53 | Other movements | (1,370) | - | (31) | (1,401) | ||
54 | Expected credit loss as at 30 June 2019 | 10,411 | 65 | - | 10,476 | ||
55 |