226 KENANGA INVESTMENT BANK BERHAD INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 9. LOANS, ADVANCES AND FINANCING (CONT’D.) 9.2 Impairment allowance for loans, advances and financing are as follows (cont’d.): (a) Term loans/financing and subordinated term loan (cont’d.) An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to term loans/financing and subordinated term loan is as follows (cont’d.): Group ECL allowances 2025 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 803 750 - 1,553 New assets originated or purchased 124 - 22 146 Assets derecognised or repaid (excluding write-offs) (57) - (764) (821) Net remeasurement of allowances (390) - 894 504 Transfers of stages - (750) 750 - As at 31 December 480 - 902 1,382 Group ECL allowances 2024 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 537 2,741 - 3,278 New assets originated or purchased 98 - - 98 Assets derecognised or repaid (excluding write-offs) (53) - - (53) Net remeasurement of allowances 221 (1,991) - (1,770) As at 31 December 803 750 - 1,553
RkJQdWJsaXNoZXIy NDgzMzc=