IHH Annual Report 2023

27. FINANCE INCOME AND COSTS Group Company 2023 2022 2023 2022 RM’000 RM’000 RM’000 RM’000 Finance income Interest income 87,620 77,586 5,501 13,326 Fair value gain on investments at FVTPL 3,095 987 2,737 642 Fair value gain on financial derivatives 12,049 34,810 – – 102,764 113,383 8,238 13,968 Finance costs Interest on loans and borrowings (524,354) (339,734) – – Interest on lease liabilities (170,260) (158,060) (10) (22) Interest on amounts due to a subsidiary – – – (295) Exchange loss on loans and borrowings and lease liabilities (193,940) (144,194) – – Other finance costs (58,639) (41,556) – – Less: Capitalised interest expenses in property, plant and equipment from: − Interest on loans and borrowings 676 20,934 – – − Interest on lease liabilities 5,198 5,197 – – (941,319) (657,413) (10) (317) Annual Report 2023 193

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