SBN HOLDINGS LIMITED Annual Report 2022

90 90 NOTES TO THE ANNUAL FINANCIAL STATEMENTS continued 17. Classification of assets and liabilities Accounting classifications and fair values of assets and liabilities The tables that follow set out the group and company classification of assets and liabilities, and their fair values. GROUP 2022 Assets Cash and balances with the central bank Derivative assets Trading assets Financial investments Loans and advances Other financial assets² Other non-financial assets Total assets Liabilities Derivative liabilities Trading liabilities Deposits and current accounts from banks Deposits and current accounts from customers Debt securities issued Other financial liabilities¹² Other non-financial liabilities² Total liabilities SBN HOLDINGS LIMITED Annual report 2022 91 FVTPL FVOCI Other non- Held-for- Designated Debt Equity Note trading N$'000 at fair value N$'000 instruments N$'000 instruments N$'000 Total fair value N$'000 Amortised cost N$'000 financial assets/ liabilities N$'000 Total carrying amount N$'000 Fair value¹ N$'000 12345 882 874 138 918 474 621 1 180 088 3 703 511 882 874 790 463 138 918 474 621 4 883 599 39 415 25 969 450 239 298 1 673 337 138 918 474 621 4 923 014 25 969 450 239 298 2 256 059 1 673 337 138 918 474 621 4 923 014 26 574 783 239 298 2 256 059 613 539 2 062 962 3 703 511 6 380 012 27 038 626 2 256 059 35 674 697 2211 140 763 12 36 799 14 14 177 562 COMPANY 2022 Assets Cash balances Other financial assets² Other non-financial assets Total assets Liabilities Other financial liabilities² Other non-financial liabilities² Total liabilities 1 1 Carrying value has been used where it closely approximates fair value, excluding non-financial instruments. Refer to the fair value section in accounting policy 4 - Fair value and key management assumptions for a description on how fair values are determined. 2 The fair value of other financial assets and liabilities approximates the carrying value due to their short-term nature. 140 763 36 799 1 430 532 140 763 36 799 1 430 532 484 239 348 245 140 763 36 799 1 430 532 25 955 659 2 586 969 484 239 25 922 875 25 922 875 2 528 252 2 528 252 484 239 348 245 177 562 30 365 898 348 245 30 891 705 291 326 291 326 291 326 6 346 6 346 6 346 921 986 921 986 297 672 921 986 1 219 658 11 663 11 663 11 663 11 663 (510) (510) (510) 11 153

View entire presentation