pg. 287 Financial Statements Integrated Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS - 31 December 2025 21. Fair values of financial instruments (Cont’d) The carrying amount of the various financial assets and financial liabilities reflected in the statements of financial position approximate their fair values other than as disclosed below (Cont’d): Carrying amount RM Fair value RM Group (Cont’d) At 31 December 2024 Financial liability at amortised cost Islamic financing - non-current 594,278,034 542,215,995 Islamic financing - current 45,500,000 45,088,159 639,778,034 587,304,154 Fund At 31 December 2025 Financial liability at amortised cost Islamic financing - non-current 59,782,428 54,910,179 Islamic financing - current 117,974,998 116,712,008 Amount due to a subsidiary - non-current 452,837,741 376,312,228 630,595,167 547,934,415 At 31 December 2024 Financial liability at amortised cost Islamic financing - non-current 187,526,884 171,447,125 Amount due to a subsidiary - non-current 405,104,258 370,768,870 Amount due to a subsidiary - current 45,500,000 45,088,159 638,131,142 587,304,154 The fair value of the non-current Islamic financing was estimated using discounted cash flow analysis based on market equivalent profit rate of 5.09% (2024: 5.54%) per annum for similar type of instruments of similar risk and cash flow profiles. The disclosure of the fair value of the non-current Islamic financing is considered a Level 2 fair value hierarchy disclosure.
RkJQdWJsaXNoZXIy NDgzMzc=