CITIC Limited Half-Year Report 2020

73 CITIC Limited Half-Year Report 2020 For the six months ended 30 June 2020 Notes to the Consolidated Financial Statements 19 Investments in financial assets (continued) (a) Analysed by types (continued) Notes: (continued) (ii) Financial assets measured at FVOCI. As at 30 June 2020 Equity instruments Debt instruments Total HK$ million HK$ million HK$ million Cost/amortised cost 8,346 796,488 804,834 Accumulative fair value change in OCI (832) 6,237 5,405 Accrued interest – 7,152 7,152 Carrying amount 7,514 809,877 817,391 Allowance for impairment losses N/A (2,410) (2,410) As at 31 December 2019 Equity instruments Debt instruments Total HK$ million HK$ million HK$ million Cost/amortised cost 7,931 685,475 693,406 Accumulative fair value change in OCI (911) 8,512 7,601 Accrued interest – 7,949 7,949 Carrying amount 7,020 701,936 708,956 Allowance for impairment losses N/A (1,820) (1,820) (b) Analysed by counterparties 30 June 2020 31 December 2019 HK$ million HK$ million Issued by: – Government 842,755 753,257 – Policy banks 105,747 110,331 – Banks and non-bank financial institutions 1,102,890 1,100,440 – Corporates 168,518 170,267 – Public entities 1,188 405 2,221,098 2,134,700 Accrued interest 20,363 19,029 2,241,461 2,153,729 – Listed in Hong Kong 58,143 55,218 – Listed outside Hong Kong 1,636,710 1,586,899 – Unlisted 526,245 492,583 2,221,098 2,134,700 Accrued interest 20,363 19,029 2,241,461 2,153,729 Bonds traded in China’s inter-bank bond market are “listed outside Hong Kong”.