Applicable laws and regulations (Tables)

12 Months Ended

Dec. 31, 2020

Schedule of applicable laws and regulations


	December 31,	December 31,
	2020	2019
Capital funds	1,048,182	1,026,125

Risk-weighted assets	5,187,054	5,937,648
Capital adequacy index	20.21%	17.28%

Schedule of leverage ratio cannot be lower, at any time, than 3%. The bank will inform to SBP as often as the compliance with the leverage ratio is determined

The leverage ratio cannot be lower, at any time, than 3%. The Bank will inform to SBP as often as the compliance with the leverage ratio is determined.


	December 31, 2020	December 31, 2019
Ordinary capital	912,164	890,106

Non-risk-weighted assets	6,479,416	7,323,187
Leverage ratio	14.08%	12.15%

Schedule of based on the classification of risks, collateral and in compliance with SBP Rule No. 4 2013

Based on the classification of risks, collateral and in compliance with SBP Rule No. 4‑2013, the Bank classified the loan portfolio as follows:


	December 31, 2020
Loans at amortized cost	Normal	Special Mention	Substandard	Doubtful	Unrecoverable	Total
Corporations	2,147,846	9,281	10,593	—	—	2,167,720
Financial Institutions:
Private	2,231,742	—	—	—	—	2,231,742
State-owned	476,520	—	—	—	—	476,520
	2,708,262	—	—	—	—	2,708,262
Sovereign	35,415	—	—	—	—	35,415
	4,891,523	9,281	10,593	—	—	4,911,397

Allowance for loan losses IFRS (*):	34,720	1,857	4,588	—	—	41,165

Loans at FVTPL
Financial Institutions:
Private	4,949	—	—	—	—	4,949
Total loans	4,896,472	9,281	10,593	—	—	4,916,346


	December 31, 2019
Loans at amortized cost	Normal	Special Mention	Substandard	Doubtful	Unrecoverable	Total
Corporations	2,487,859	13,595	—	—	61,845	2,563,299
Financial Institutions:
Private	2,692,787	—	—	—	—	2,692,787
State-owned	589,690	—	—	—	—	589,690
	3,282,477	—	—	—	—	3,282,477
Sovereign	47,221	—	—	—	—	47,221
Total	5,817,557	13,595	—	—	61,845	5,892,997

Allowance for loan losses IFRS (*):	42,396	2,338	—	—	54,573	99,307

Schedule of statutory purposes only, non-accruing loans

For statutory purposes only, non-accruing loans are presented by category as follows:


Loans at	December 31, 2020
amortized cost	Normal	Special Mention	Substandard	Doubtful	Unrecoverable	Total
Impaired loans	—	—	10,593	—	—	10,593
Total	—	—	10,593	—	—	10,593


Loans at	December 31, 2019
amortized cost	Normal	Special Mention	Substandard	Doubtful	Unrecoverable	Total
Impaired loans	—	—	—	—	61,845	61,845
Total	—	—	—	—	61,845	61,845


	December 31,	December 31,
	2020	2019

Non-accruing loans:
Private corporations	10,593	61,845
Total non-accruing loans	10,593	61,845

Interest that would be reversed if the loans had been classified as non-accruing loans	351	1,379
Income from collected interest on non-accruing loans	—	631

Schedule of provision and reserve

The provision and reserve are detailed as follows:


	December 31,	December 31,
	2020	2019
Dynamic provision	136,019	136,019
Regulatory credit reserve	—	—
	136,019	136,019

Schedule of Portfolio of Modified Special Mention Category Loans, Provisions and Reserves Classified as per the Three-Stage Model of IFRS9 [Table Text Block]


	Stage 1	Stage 2	Stage 3	Total

Modified special mention loans
Modified loans
Corporate	—	8,829	—	8,829
(-) Modified loans secured by pledged deposits in the same bank up to the guaranteed amount	—	—	—	—
(+) Interest receivable	—	7	—	7
(-) Unearned interest and deferred fees	—	—	—	—
Total loan portfolio subject to provisions
Rule No. 9-2020	—	8,836	—	8,836

Allowance
Allowance IFRS 9	—	1,767	—	1,767
Collective allowance (complement to 1.5%) *				—
Regulatory reserve (complement to 3%) *				—
Total allowance and reserves				1,767