218 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.) (b) Financial instruments at amortised cost (cont’d.): An analysis of changes in the gross carrying amount and the corresponding ECLs is as follows (cont’d.): Group and Bank ECL allowances 2024 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January - - - - New assets purchased 394 - - 394 Net remeasurement of allowances 760 - - 760 As at 31 December 1,154 - - 1,154 Included in financial investments measured at amortised cost are financial assets sold under repurchase agreements as follows: Group and Bank 2025 RM’000 2024 RM’000 Malaysian Government Securities (Note 25) 9,751 - Malaysian Government Investment Certificates (Note 25) 116,198 69,514 125,949 69,514 8. DERIVATIVE FINANCIAL ASSETS Group and Bank 2025 RM’000 2024 RM’000 At fair value Dual currency investment - Options - 23 Foreign exchange related contracts 160 203 Equity related contracts - Options 3,648 2,761 Equity related contracts - Swap - 898 Equity related contracts - Forward 7,356 45,812 11,164 49,697
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