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Consolidated statement of cash flows - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Cash flows from operating activities |  |  |
Profit for the year | $ 166,158 | $ 92,040 | $ 62,697
Adjustments to reconcile profit for the year to net cash provided by (used in) operating activities: |  |  |
Depreciation of equipment, improvements to leased property and investment property | 2,280 | 2,154 | 2,749
Amortization of intangible assets | 814 | 561 | 742
Gain on investment property - Right-of-use | 0 | 0 | (742)
Gain on remeasurement - Lease liability | (36) | 0 | 0
Provision for credit losses | 27,463 | 19,521 | 2,328
Unrealized gain on financial instruments at FVTPL | 0 | 0 | (227)
Realized gain on financial instruments at FVTPL | 0 | (510) | 0
Net gain on financial instruments at FVOCI | 0 | 0 | (14)
Loss (gain) on sale of financial instruments at amortized cost | 3,858 | 0 | (333)
Compensation cost - share-based payment | 5,471 | 2,157 | 1,908
Net changes in hedging position and foreign currency | 37,894 | 719 | (428)
Disposal of equipment and leasehold improvements | 3 | 6 | 255
Derecognition of intangible assets | 20 | 0 | 0
Interest income | (679,260) | (332,621) | (140,883)
Interest expense | 446,077 | 184,610 | 54,101
Changes in operating assets and liabilities: |  |  |
Pledged deposits | (9,734) | (8,599) | (24,248)
Loans | (406,064) | (1,053,888) | (821,531)
Other assets | (7,376) | 1,709 | (1,705)
Due to depositors | 1,217,433 | 154,488 | (102,672)
Other liabilities | 26,691 | 12,284 | (4,677)
Cash flows provided by (used in) operating activities | 831,692 | (925,369) | (972,680)
Interest received | 642,862 | 296,131 | 154,293
Interest paid | (412,440) | (140,415) | (53,327)
Net cash provided by (used in) operating activities | 1,062,114 | (769,653) | (871,714)
Cash flows from investing activities: |  |  |
Acquisition of equipment and leasehold improvements | (761) | (1,651) | (453)
Acquisition of intangible assets | (1,335) | (1,070) | (353)
Proceeds from the sale of securities at amortized cost | 59,432 | 0 | 16,369
Proceeds from the sale of securities at FVOCI | 0 | 0 | 33,492
Proceeds from the sale of loans to FVTPL | 0 | 49,681 | 0
Proceeds from the redemption of securities at amortized cost | 298,429 | 132,524 | 123,302
Proceeds from the redemption of securities at FVOCI | 78,600 | 112,840 | 10,000
Purchase of securities at amortized cost | (435,321) | (458,983) | (618,440)
Purchase of securities at FVOCI | (11,811) | 0 | (9,999)
Net cash used in investing activities | (12,767) | (166,659) | (446,082)
Cash flows from financing activities: |  |  |
Increase (decrease) in securities sold under repurchase agreements | 9,699 | (127,000) | 416,835
Net (decrease) increase in short-term borrowings and debt | (500,650) | 579,065 | 1,196,710
Proceeds from long-term borrowings and debt | 496,342 | 1,038,110 | 266,640
Payments of long-term borrowings and debt | (221,306) | (536,792) | (97,520)
Payments of lease liabilities | (1,032) | (995) | (1,227)
Dividends paid | (36,268) | (36,141) | (38,570)
Repurchase of common stock | 0 | 0 | (60,079)
Net cash (used in) provided by financing activities | (253,215) | 916,247 | 1,682,789
Increase (decrease) net in cash and cash equivalents | 796,132 | (20,065) | 364,993
Cash and cash equivalents at beginning of the year | 1,190,936 | 1,211,001 | 846,008
Cash and cash equivalents at end of the year | $ 1,987,068 | $ 1,190,936 | $ 1,211,001

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- Definition The cash inflow from sales or maturity of financial instruments, classified as investing activities. [Refer: Financial instruments, class [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16_a&doctype=Standard -URIDate 2023-03-23 + Details
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