BIMB Integrated Annual Report 2017

45. FINANCIAL RISK MANAGEMENT POLICIES (CONTINUED) 45.4 Market risk (continued) (b) Takaful (continued) (i) Profit yield risk (continued) TAKAFUL TAKAFUL FAMILY GENERAL MALAYSIA OPERATOR TAKAFUL TAKAFUL GROUP FIXED RATE INSTRUMENTS RM’000 RM’000 RM’000 RM’000 2016 AFS financial assets 312,491 2,363,087 314,484 2,990,062 FVTPL financial assets 3,554 63,158 – 66,712 HTM financial assets 11,838 518,677 42,868 573,383 Financing and receivables 429,533 1,243,778 207,236 1,880,547 757,416 4,188,700 564,588 5,510,704 Takaful Malaysia has no significant concentration of profit yield risk. A change of 50 basis points in profit rates at the end of the reporting period would increase/(decrease) other comprehensive income/equity, Family and General Takaful participants’ fund by the amounts shown below. This analysis assumes that all other variables remain constant. IMPACT ON IMPACT ON IMPACT ON CHANGE IN PROFIT IMPACT ON OPERATING PARTICIPANTS’ VARIABLES BEFORE TAX EQUITY* SURPLUS FUND RM’000 RM’000 RM’000 RM’000 Takaful Malaysia Group 2017 AFS financial assets +50bps – (10,244) – (133,921) FVTPL financial assets +50bps – 13 (938) (1,206) – (10,231) (938) (135,127) AFS financial assets -50bps – 10,738 – 142,376 FVTPL financial assets -50bps – (13) 1,025 1,293 – 10,725 1,025 143,669 2016 AFS financial assets +50bps – (9,690) – (172,567) FVTPL financial assets +50bps – 16 (536) (536) – (9,674) (536) (173,103) AFS financial assets -50bps – 12,337 – 242,628 FVTPL financial assets -50bps – (16) 820 820 – 12,321 820 243,448 * Impact on equity reflects adjustments for tax, when applicable. NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017 270 BIMB HOLDINGS BERHAD Integrated Annual Report 2017