CITIC Limited Half-Year Report 2019

77 CITIC Limited Half-Year Report 2019 For the six months ended 30 June 2019 19 Investments in financial assets (continued) (c) Analysed by assessment method of allowance for impairment losses As at 30 June 2019 Stage 1 Stage 2 Stage 3 Total HK$ million HK$ million HK$ million HK$ million Gross carrying amount of investments in financial assets at amortised cost 1,050,000 1,219 2,655 1,053,874 Accrued interest 12,591 – – 12,591 Less: allowance for impairment losses (3,492) (310) (1,774) (5,576) Carrying amount of investments in financial assets at amortised cost 1,059,099 909 881 1,060,889 Gross carrying amount of debt investments in financial assets at FVOCI 621,223 134 172 621,529 Accrued interest 7,619 2 – 7,621 Carrying amount of debt investments in financial assets at FVOCI 628,842 136 172 629,150 Total carrying amount of investments in financial assets for which allowance for impairment losses is recognised 1,687,941 1,045 1,053 1,690,039 Allowance for impairment losses on debt investments in financial assets at FVOCI (1,515) (2) (238) (1,755) As at 31 December 2018 Stage 1 Stage 2 Stage 3 Total HK$ million HK$ million HK$ million HK$ million Gross carrying amount of investments in financial assets at amortised cost 886,393 5,431 2,847 894,671 Accrued interest 9,635 9 – 9,644 Less: allowance for impairment losses (3,140) (325) (1,502) (4,967) Carrying amount of investments in financial assets at amortised cost 892,888 5,115 1,345 899,348 Gross carrying amount of debt investments in financial assets at FVOCI 574,833 118 252 575,203 Accrued interest 7,695 1 – 7,696 Carrying amount of debt investments in financial assets at FVOCI 582,528 119 252 582,899 Total carrying amount of investments in financial assets for which allowance for impairment losses is recognised 1,475,416 5,234 1,597 1,482,247 Allowance for impairment losses on debt investments in financial assets at FVOCI (830) (2) (353) (1,185) Notes to the Consolidated Financial Statements