95 Annual Report 2025 NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2025 (CONT’D) 18. RESERVES Group Company 2025 2024 2025 2024 Note RM RM RM RM Non-distributable Fair value reserve (a) (1,849,800) 2,800,200 (1,849,800) 2,800,200 Other reserve (b) (80,745) (80,745) - - Foreign currency translation reserve (c) 7,103 (2,793) - - Distributable Retained earnings (d) 29,346,623 27,321,288 15,186,465 21,472,461 27,423,181 30,037,950 13,336,665 24,272,661 (a) Fair value reserve Fair value reserve represents the cumulative net change in the fair value of investment in securities measured at fair value through other comprehensive income until they are derecognised or impaired. (b) Other reserve Other reserve represents the difference between the Group’s share of net assets before and after the acquisition of equity interest from its non-controlling interests. (c) Foreign currency translation reserve The foreign currency translation reserve represents exchange differences arising from the translation of the financial statements of foreign operations whose functional currencies are different from that of the Group’s presentation currency. (d) Retained earnings The entire retained earnings of the Company are available for distribution as single-tier dividends. 19. TERM LOAN Group and Company 2025 2024 RM RM Secured, term loan Non-current 5,745,383 6,349,959 Current 631,111 591,216 6,376,494 6,941,175 The term loan is secured by legal charge over a leasehold building of the Company as disclosed in Note 4 to the financial statements. The average effective interest rates per annum is 4.50% (2024: 4.75%).
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