16. ASSETS CLASSIFIED AS HELD FOR SALE AND LIABILITIES DIRECTLY ASSOCIATED WITH ASSETS CLASSIFIED AS HELD FOR SALE (continued) Group 2023 2022 RM’000 RM’000 Liabilities directly associated with assets classified as held for sale Loan and borrowings – 138,354 Lease liabilities – 358,169 Employee benefits – 3,784 Trade and other payables – 141,427 Deferred tax liabilities – 16,915 Tax payable – 78 – 658,727 In 2022, the Group planned to divest its investments in IMU Health Sdn. Bhd. (“IMUH”, a wholly owned subsidiary), and Gleneagles Chengdu Hospital Company Limited (“GCD”, a 49.07% owned subsidiary), in the near term. Accordingly, the assets and liabilities of IMUH and its subsidiaries and GCD were transferred to assets classified as held for sale and liabilities directly associated with assets classified as held for sale. The divestments of GCD and IMUH were completed on 27 February 2023 and 31 March 2023 respectively. 17. SHARE CAPITAL Group and Company Number of shares 2023 Amount 2023 Number of shares 2022 Amount 2022 ’000 RM’000 ’000 RM’000 Issued and fully paid shares with no par value classified as equity instruments: Ordinary shares At 1 January 8,806,043 19,684,881 8,796,717 19,614,918 Issued pursuant to the exercise of vested Enterprise Option Scheme (“EOS”) units 948 6,749 9,326 69,963 At 31 December 8,806,991 19,691,630 8,806,043 19,684,881 The holders of ordinary shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share at general meetings of the Company. Annual Report 2023 177
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