CITIC Limited Half-Year Report 2019

18 Half-Year Report 2019 CITIC Limited Investments in financial assets As at 30 June 2019, the investments in financial assets of the Group was HK$2,093,867 million, an increase of HK$209,440 million, increased 11% compared with 31 December 2018. The proportion of investments in financial assets to total assets was 26.2%, an increase of 1.6 percentage points compared with 31 December 2018. (a) Analysed by types HK$ million As at 30 June 2019 As at 31 December 2018 Increase/(Decrease) Amount % Debt securities 1,152,886 1,084,868 68,018 6.3% Investment management products managed by securities companies 395,349 266,318 129,031 48% Investment funds 274,746 233,549 41,197 18% Trust investment plans 190,873 215,072 (24,199) (11%) Certificates of deposit and certificates of interbank deposit 38,817 46,523 (7,706) (17%) Equity investment 21,994 21,076 918 4.4% Wealth management products 2,934 3,144 (210) (6.7%) Investments in creditor’s rights on assets 581 583 (2) (0.3%) Others 1,051 921 130 14% Subtotal 2,079,231 1,872,054 207,177 11% Accrued interest 20,212 17,340 2,872 17% Less: allowance for impairment  losses (5,576) (4,967) (609) (12%) Total 2,093,867 1,884,427 209,440 11% (b) Analysed by measurement category HK$ million As at 30 June 2019 As at 31 December 2018 Increase/(Decrease) Amount % Financial assets at amortised cost 1,060,889 899,348 161,541 18% Financial assets at fair value through profit or loss (“FVPL”) 395,544 395,259 285 0.1% Debt investments at FVOCI 629,150 582,899 46,251 7.9% Equity investments at FVOCI 8,284 6,921 1,363 20% Total 2,093,867 1,884,427 209,440 11%