KENANGA ANNUAL REPORT 2025

227 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 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.): Bank ECL allowances 2025 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 1,720 750 - 2,470 New assets originated or purchased 140 - 22 162 Assets derecognised or repaid (excluding write-offs) (81) - (764) (845) Net remeasurement of allowances (1,299) - 894 (405) Transfer of stages - (750) 750 - As at 31 December 480 - 902 1,382 Bank ECL allowances 2024 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 680 2,741 - 3,421 New assets originated or purchased 149 - - 149 Assets derecognised or repaid (excluding write-offs) (59) - - (59) Net remeasurement of allowances 950 (1,991) - (1,041) As at 31 December 1,720 750 - 2,470

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