Annual Report 2023

177 ANNUAL REPORT 2023 35. FINANCIAL RISK MANAGEMENT (CONTINUED) 35.1 Financial risk factors (continued) (ii) Credit risk and impairment assessment (continued) External Internal credit credit 12m or 2023 2022 Note rating rating lifetime ECL Gross carrying amount Gross carrying amount HK$’million HK$’million HK$’million HK$’million Financial assets at amortised cost (continued) Dividend receivables (Note (b)) 25 N/A A 12m ECL 249 249 398 398 Compensation receivable from SLRC (Note (b)) 22 N/A B 12m ECL 2,971 2,971 3,014 3,014 Other debtors (Note (b)) 25 N/A B 12m ECL 425 458 D Lifetime ECL (credit-impaired) 1,055 1,480 1,122 1,580 Cash and bank balances (Note (b)) 26 Aa3 to Ba2 N/A 12m ECL 12,331 12,331 9,629 9,629 Other item Financial guarantee contracts (Note (c)) 38(d) N/A A 12m ECL 436 436 299 299