CITIC Limited Half-Year Report 2019

126 CITIC Limited Half-Year Report 2019 For the six months ended 30 June 2019 31 Structured entities (continued) (b) Structured entities in which the Group holds an interest (continued) The following table sets out an analysis of the carrying amounts of interests held by the Group as at the balance sheet date in the structured entities, as well as an analysis of the line items in the balance sheet in which the relevant assets are recognised: As at 30 June 2019 Investments in financial assets Carrying amount Financial assets at amortised cost Financial assets at FVPL Debt investments at FVOCI Equity investments at FVOCI Total Guarantees Maximum loss exposure HK$ million HK$ million HK$ million HK$ million HK$ million HK$ million HK$ million Wealth management products – 2,934 – – 2,934 – 2,934 Investment management products managed by securities companies 392,446 2,903 – – 395,349 – 395,349 Trust investment plans 185,387 5,486 – – 190,873 – 190,873 Asset-backed securities 49,070 992 106,513 – 156,575 – 156,575 Investment funds – 274,210 – 536 274,746 – 274,746 Investments in creditor’s rights on assets 581 – – – 581 – 581 Total 627,484 286,525 106,513 536 1,021,058 – 1,021,058 As at 31 December 2018 Investments in financial assets Carrying amount Financial assets at amortised cost Financial assets at FVPL Debt investments at FVOCI Equity investments at FVOCI Total Guarantees Maximum loss exposure HK$ million HK$ million HK$ million HK$ million HK$ million HK$ million HK$ million Wealth management products 1,198 1,946 – – 3,144 – 3,144 Investment management products managed by securities companies 262,905 3,413 – – 266,318 – 266,318 Trust investment plans 178,161 36,911 – – 215,072 – 215,072 Asset-backed securities 45,476 1,471 70,753 – 117,700 – 117,700 Investment funds – 233,132 – 417 233,549 – 233,549 Investments in creditor’s rights on assets 583 – – – 583 – 583 Total 488,323 276,873 70,753 417 836,366 – 836,366 Notes to the Consolidated Financial Statements