214 KENANGA INVESTMENT BANK BERHAD INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 7. FINANCIAL INVESTMENTS OTHER THAN THOSE MEASURED AT FVTPL (CONT’D.) (a) Financial instruments at FVOCI (cont’d.): Impairment losses on financial instruments subject to impairment assessment (cont’d.) Debt instruments at FVOCI (cont’d.) An analysis of changes in the fair value and the corresponding ECLs is as follows: Group and Bank 2025 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 867,152 - - 867,152 New assets originated or purchased 201,914 - - 201,914 Assets derecognised or matured (excluding write-offs) (399,389) - - (399,389) Change in fair value 4,202 - - 4,202 As at 31 December 673,879 - - 673,879 Group and Bank 2024 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 875,939 - - 875,939 New assets originated or purchased 533,815 - - 533,815 Assets derecognised or matured (excluding write-offs) (542,028) - - (542,028) Change in fair value (574) - - (574) As at 31 December 867,152 - - 867,152
RkJQdWJsaXNoZXIy NDgzMzc=