BIMB Integrated Annual Report 2017

6. DERIVATIVE FINANCIAL ASSETS/(LIABILITIES) The following tables summarise the contractual or underlying principal amounts of derivative financial instruments held at fair value through profit or loss and hedging purposes. The principal or contractual amount of these instruments reflect the volume of transactions outstanding at financial position date, and do not represent amounts at risk. Trading derivative financial instruments are revalued on a gross position and the unrealised gains or losses are reflected as derivative financial assets and liabilities respectively. NOTIONAL FAIR VALUE AMOUNT ASSETS LIABILITIES GROUP RM’000 RM’000 RM’000 31.12.2017 Forward contracts 3,218,824 63,827 (72,767) Profit rate swaps 607,992 4,492 (1,901) 3,826,816 68,319 (74,668) 31.12.2016 Forward contracts 3,117,570 117,445 (107,469) Profit rate swaps 836,027 7,127 (3,620) 3,953,597 124,572 (111,089) 7. FINANCIAL ASSETS AVAILABLE-FOR-SALE GROUP 2017 2016 RM’000 RM’000 At fair value Malaysian Government Investment Issues 1,525,094 2,057,324 Malaysian Government Islamic Papers 218,952 148,793 Institutional Trust Account 251,051 160,112 Shares 208,660 374,883 Sukuk 10,915,814 10,158,696 Unit trusts 372,566 353,600 Negotiable Islamic Debt Certificate – 496,681 13,492,137 13,750,089 At cost Shares 23,849 25,797 Less: Accumulated impairment loss* (18,549) (20,497) 5,300 5,300 13,497,437 13,755,389 * Movement in accumulated impairment loss due to translation differences. NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017 195 Overview Value Creation Accountability Financial Statements Sustainability Performance Data Shareholders Information 21 st AGM Information Management Discussion & Analysis