CITIC Limited Half-Year Report 2019

76 CITIC Limited Half-Year Report 2019 For the six months ended 30 June 2019 19 Investments in financial assets (continued) (a) Analysed by types (continued) Notes: (continued) (ii) Financial assets measured at FVOCI. As at 30 June 2019 Equity instruments Debt instruments Total HK$ million HK$ million HK$ million Cost/amortised cost 8,465 615,728 624,193 Accumulative fair value change in other comprehensive income (181) 5,801 5,620 Fair value 8,284 621,529 629,813 Allowance for impairment losses N/A (1,755) (1,755) As at 31 December 2018 Equity instruments Debt instruments Total HK$ million HK$ million HK$ million Cost/amortised cost 7,778 568,893 576,671 Accumulative fair value change in other comprehensive income (857) 6,310 5,453 Fair value 6,921 575,203 582,124 Allowance for impairment losses N/A (1,185) (1,185) (b) Analysed by location of counterparties 30 June 2019 31 December 2018 HK$ million HK$ million Issued by: – Government 628,776 560,789 – Policy banks 87,597 139,707 – Banks and non-bank financial institutions 1,169,922 993,732 – Corporates 186,632 170,371 – Public entities 728 2,488 2,073,655 1,867,087 Accrued interest 20,212 17,340 2,093,867 1,884,427 – Listed in Hong Kong 62,045 53,747 – Listed outside Hong Kong 1,331,164 1,250,302 – Unlisted 680,446 563,038 2,073,655 1,867,087 Accrued interest 20,212 17,340 2,093,867 1,884,427 Bonds traded in China’s inter-bank bond market are “listed outside Hong Kong”. Notes to the Consolidated Financial Statements