126 WE ARE KENANGA LEADERSHIP MESSAGE VALUE CREATION MODEL KENANGA INVESTMENT BANK BERHAD ANNUAL REPORT 2023 FINANCIAL STATEMENTS Five (5)-Year Group Financial Summary 127 Five (5)-Year Group Financial Highlights 127 Directors’ Report 128 Statement by Directors 135 Statutory Declaration 135 Independent Auditors’ Report 136 Shariah Committee’s Report 142 Consolidated Statement of Financial Position 143 Statement of Financial Position 144 Statements of Profit or Loss and Other Comprehensive Income 145 Consolidated Statement of Changes in Equity 147 Statement of Changes in Equity 149 Statements of Cash Flows 150 Notes to the Financial Statements 152
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