IHH Annual Report 2024

181 26. OTHER COMPREHENSIVE INCOME 2024 2023 Before tax RM’mil Tax benefit RM’mil Net of tax RM’mil Before tax RM’mil Tax benefit RM’mil Net of tax RM’mil Group (Note 11) (Note 11) Items that are or may be reclassified subsequently to profit or loss Foreign currency translation differences from foreign operations (1,252) – (1,252) 1,488 – 1,488 Realisation of FCTR upon disposal of subsidiaries – – – 11 – 11 Hyperinflationary adjustments 828 – 828 415 – 415 Hedge of net investments in foreign operations 174 – 174 198 – 198 Cash flow hedge (71) 19 (52) (104) 20 (84) Cost of hedging (2) – (2) (2) – (2) (323) 19 (304) 2,006 20 2,026 Items that will not be reclassified subsequently to profit or loss Revaluation of property, plant and equipment upon reclassification of properties to investment properties 75 – 75 – – – Remeasurement of defined benefit liabilities (41) 11 (30) (40) 10 (30) Change in fair value of financial assets at FVOCI – – – 47 – 47 (289) 30 (259) 2,013 30 2,043 Company Items that are or may be reclassified subsequently to profit or loss Foreign currency translation differences from foreign operations (1) – (1) 1 – 1 27. KEY MANAGEMENT PERSONNEL COMPENSATION Key management personnel of the Group are those persons having the authority and responsibility for planning, directing and controlling the activities of the Group. The Group considers the Directors of the Company to be key management personnel in accordance with MFRS 124, Related Party Disclosures. The key management personnel compensation are as follows: Group Company 2024 2023 2024 2023 RM’mil RM’mil RM’mil RM’mil Non-executive directors: − Fees 7 8 3 5 Executive director: − Remuneration and other benefits – 21 – 21 7 29 3 26

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