2022 Annual Report

UNITY BANK LIMITED 2022 Financial Report

ABN 11 087 650 315 UNITY BANK LIMITED 2022 Financial Report

ABN 11 087 650 315

(d) Securitised loans The Bank has assigned the rights and benefits of a parcel of mortgage secured loans to a securitisation entity. The purpose of the transfer was to secure, if required, additional liquid funds from the Reserve Bank (REPO) program. The value of the securitised loans under management comprising both those assigned and those funded as agents is set out in Note 41.

12. PROVISION ON IMPAIRED LOANS

(a) Amounts arising from ECL (Expected Credit Losses) The ECL loss allowance as of the year end by class of exposure/asset is summarised in the table below.

2022 $'000

ECL $'000 2021

Gross

ECL

Carrying

Gross

Carrying Value

Carrying Allowance Value

Carrying Allowance

Value

Value

Loans to Members Mortgages

937,272 50,093 5,369 2,870 995,604

1,215

936,057 49,684 5,335 2,761 993,837

898,997 71,731 5,655 3,236 979,619

1,419

897,578 71,446 5,528 3,206 977,758

Personal Credit Cards Overdrafts

409

285 127

34

109

30

Total to natural persons

1,767

1,861

Corporate Borrowers

100,711 1,096,315

853

99,858

35,446

612

34,834

Sub Total

2,620 1,093,695 1,015,065

2,473 1,012,592

Loans to Non-Members Personal

16,659 16,659

467 467

16,192 16,192

20,560 20,560

585 585

19,975 19,975

Sub Total

Total

1,112,974

3,087 1,109,887 1,035,625

3,058 1,032,567

An analysis of the Banks ’ credit risk exposure by class of financial asset and “stage” without reflecting the effects of any collateral or other credit enhancements is demonstrated in the following tables. Unless specifically indicated, for financial assets, the amounts in the table represent gross carrying amounts.

$'000 2022

$'000 2021

Stage 1 12 month

Stage 2

Stage 3

Total

Stage 1

Stage 2

Stage 3 Lifetime

Total

Lifetime Lifetime

12 month Lifetime

ECL

ECL

ECL

ECL

ECL

ECL

Loans to Members Mortgages

672 309

132

411

1,215

304 125 127 31 587

677 160

438

1,420

Personal Credit Cards Overdrafts

69

31

409

- - -

286 127

32

1

1 1

34

- -

108

-

109

31

Total to natural persons

1,121

202

444

1,767

837

438

1,863

Corporate Borrowers Loss allowance

690

163

- -

853

612

- -

- -

612

-

-

-

-

-

Sub Total

1,810

365

444

2,620

1,198

837

438

2,475

Loans to Non-Members Personal

83 83

368 368 733

16 16

467 467

158 158

311 311

116 116 554

585 585

Sub Total

Total Carrying amount

1,894

460

3,087

1,356

1,148

3,058

45

38

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