CITIC Limited Half-Year Report 2019

71 CITIC Limited Half-Year Report 2019 For the six months ended 30 June 2019 18 Loans and advances to customers and other parties (continued) (c) Assessment method of allowance for impairment losses As at 30 June 2019 Stage 1 Stage 2 Stage 3 (note) Total Gross loans and advances at stage 3 as a percentage of gross total loans and advances HK$ million HK$ million HK$ million HK$ million Loans and advances at amortised cost 3,906,933 110,966 81,222 4,099,121 1.85% Accrued interest 9,173 1,130 34 10,337 Less: allowance for impairment losses (43,526) (27,410) (57,649) (128,585) Carrying amount of loans and advances at amortised cost 3,872,580 84,686 23,607 3,980,873 Carrying amount of loans and advances at FVOCI 279,949 44 32 280,025 Total carrying amount of loans and advances 4,152,529 84,730 23,639 4,260,898 Allowance for impairment losses of loans and advances at FVOCI (353) (1) (18) (372) Notes to the Consolidated Financial Statements