7 FINANCIAL STATEMENTS 285 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 1. CORPORATE INFORMATION The Company is a public limited liability company, incorporated and domiciled in Malaysia, and is listed on the Main Market of Bursa Malaysia Securities Berhad. The registered office of the Company is located at Level 17, Menara UEM, Tower 1, Avenue 7, The Horizon, Bangsar South City, No. 8 Jalan Kerinchi, 59200 Kuala Lumpur. The Company regards UEM Group and Khazanah Nasional Berhad, both incorporated in Malaysia, as its immediate and ultimate holding companies respectively. Related companies in these financial statements refer to member companies within the UEM Group of companies. The principal activity of the Company are investment holding. The principal activities of the subsidiaries, joint ventures and associates are described in Note 47. There have been no significant changes in the nature of the principal activities during the financial year. The financial statements were authorised for issue by the Board of Directors in accordance with a resolution of the directors on 18 March 2026. 2. ACCOUNTING POLICIES 2.1 Basis of preparation The financial statements of the Group and of the Company have been prepared in accordance with MFRS Accounting Standards, IFRS Accounting Standards and the requirements of the Companies Act 2016 in Malaysia. The financial statements of the Group and of the Company have been prepared on a historical cost basis except as disclosed in the accounting policies below. The financial statements are presented in Ringgit Malaysia (“RM”) and all values are rounded to the nearest thousand (RM’000) except when otherwise indicated. 2.2 Changes in accounting policies On 1 January 2025, the Company adopted the following new and amended MFRS: Descriptions Effective for annual period beginning on or after Amendments to MFRS 121 The Effects of Changes in Foreign Exchange Rates (Lack of Exchangeability) 1 January 2025 The adoption of the above amended standard did not have any significant effect of the financial performance or position of the Group and of the Company.
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