Page 132 - ACCESS ANNUAL REPORT 2019

NOTES (continued)
A a o nts are in tho sands o hana edis n ess otherwise stated Financia assets and iabi ities contin ed
Acco nting c assification, eas re ent basis and air va es contin ed
Amortised cost FVOCI At Dece ber he d to co ect ho d to co ect
and se
FVTPL ho d to se
Other
iabi ities ota Fair va e
Amortised cost
ash and cash e uiva ents nvestment securities e d to co ect
e d to co ect and se oans and advances
to customers
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eposits from anks eposits from customers Borrowings
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6.1.1 Loans and advances to customers
oans and advances to customers are net o char es or impairment. he estimated air value o loans and advances represents the discounted amount o estimated uture cash ows expected to e received. Expected cash ows are discounted at current mar et rates to determine the air value.
6.1.2 Investment securities
he air value o investment securities is ased on mar et prices or ro er dealer price uotations. here this in ormation is not availa le, air value is rated usin uoted mar et prices or securities with similar credit, maturity and yield characteristics. All held to collect and sell assets are measured and carried at air value.
Deposits ro ban s and c sto ers
he estimated air value o deposits with no stated maturity dates, which includes non interest earin deposits, is the amount repaya le on demand. he estimated air value o fixed interest earin deposits is ased on discounted cash ows usin interest rates or new de ts with similar maturity profiles.
Fair va e hierarch
he air value hierarchy section explains the ud ements and estimates made in determinin the air values o the financials instruments. o provide an indication a out the relia ility o the inputs used in determinin air value, the Ban has classified its financial instruments into the three levels prescri ed under the accountin standards.
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