Annual Report 2021

ANNUAL REPORT 2021 177 37. FINANCIAL RISK MANAGEMENT (CONTINUED) 37.1 Financial risk factors (continued) (ii) Credit risk and impairment assessment (continued) External Internal credit credit 12m or 2021 2020 Note rating rating lifetime ECL Gross carrying amount Gross carrying amount HK$’million HK$’million HK$’million HK$’million Dividend receivables (Note (b)) 25 N/A A 12m ECL 250 250 290 290 Other debtors/compensation 25/22 N/A B 12m ECL 3,816 3,702 receivable from SLRC D Lifetime ECL (Note (b)) (credit-impaired) 926 4,742 857 4,559 Cash and bank balances (Note (b)) 26 Aa3 to Ba2 N/A 12m ECL 9,980 9,980 11,290 11,290 Other item Financial guarantee contracts (Note (c)) 40(d) N/A A 12m ECL 305 305 307 307 * The gross carrying amounts disclosed above include the relevant interest receivables which are also included in notes 22 and 25.