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Applicable laws and regulations (Tables) | 12 Months Ended
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Dec. 31, 2021
Applicable laws and regulations |
Schedule of applicable laws and regulations |
| December 31, 2021 |  | December 31, 2020
Capital funds | 1,013,796 |  |  | 1,048,182 |
Risk-weighted assets | 6,513,267 |  |  | 5,187,054 |
Capital adequacy index | 15.57 | % |  | 20.21 | %
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. The table below presents the Bank´s leverage ratio in compliance with Article No.17 of Rule No. 1-2015:
| December 31, 2021 |  | December 31, 2020
Ordinary capital | 877,777 |  |  | 912,164 |
Non-risk-weighted assets | 8,107,810 |  |  | 6,479,416 |
Leverage ratio | 10.83 | % |  | 14.08 | %
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, 2021
|  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Corporations |  | 2,943,125 |  |  | 68,668 |  |  | 10,593 |  |  | — |  |  | — |  |  | 3,022,386 |
Financial institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 2,120,762 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,120,762 |
State-owned |  | 567,847 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 567,847 |
|  | 2,688,609 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,688,609 |
Sovereign |  | 23,610 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 23,610 |
|  | 5,655,344 |  |  | 68,668 |  |  | 10,593 |  |  | — |  |  | — |  |  | 5,734,605 |
Allowance for loan |  |  |  |  |  |  |  |  |  |  |  |
losses under IFRS (*): |  | 22,713 |  |  | 13,577 |  |  | 5,186 |  |  | — |  |  | — |  |  | 41,476 |
Loans at FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Financial institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 5,313 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 5,313 |
Total loans |  | 5,660,657 |  |  | 68,668 |  |  | 10,593 |  |  | — |  |  | — |  |  | 5,739,918 |
|  | 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 |
Total |  | 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 |
Schedule of statutory purposes only, non-accruing loans | In accordance with Rule No. 4-2013, as amended by Rule No. 8-2014, non-accruing loans are presented by category as follows:
|  | December 31, 2021
Loans at amortized cost |  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Impaired loans |  | — |  |  | — |  |  | 10,593 |  |  | — |  |  | — |  |  | 10,593 |
Total |  | — |  |  | — |  |  | 10,593 |  |  | — |  |  | — |  |  | 10,593 |
|  | December 31, 2020
Loans at amortized cost |  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Impaired loans |  | — |  |  | — |  |  | 10,593 |  |  | — |  |  | — |  |  | 10,593 |
Total |  | — |  |  | — |  |  | 10,593 |  |  | — |  |  | — |  |  | 10,593 |
| December 31, 2021 |  | December 31, 2020
Non-accruing loans: |  |  |
Private corporations | 10,593 |  |  | 10,593 |
Total non-accruing loans | 10,593 |  |  | 10,593 |
Interest that would be reversed if the loans had been classified as non-accruing loans | 598 |  |  | 351 |
Income from collected interest on non-accruing loans | — |  |  | — |
Schedule of portfolio of modified special mention category loans, provisions and reserves classified as per the three-stage model of IFRS9 |
| 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 |
Schedule of provision and reserve | The provision and reserve are detailed as follows:
| December 31, 2021 |  | December 31, 2020
Dynamic provision | 136,019 |  |  | 136,019 |
Regulatory credit reserve | — |  |  | — |
| 136,019 |  |  | 136,019 |

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