228 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.): (b) Share margin financing Group and Bank Internal rating grade 2025 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 Performing: - Strong 256,296 - - 256,296 - Satisfactory 674,535 18,627 - 693,162 - Substandard 18,156 - - 18,156 Non-performing: - Default - - 86,819 86,819 Total 948,987 18,627 86,819 1,054,433 Group and Bank Internal rating grade 2024 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 Performing: - Strong 303,566 - - 303,566 - Satisfactory 721,377 8,498 - 729,875 - Substandard 20,980 - - 20,980 Non-performing: - Default - - 94,150 94,150 Total 1,045,923 8,498 94,150 1,148,571 An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to share margin financing is as follows: Group and Bank Gross carrying amount 2025 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total RM’000 As at 1 January 1,045,923 8,498 94,150 1,148,571 New assets originated or purchased 607,265 184 4,859 612,308 Assets derecognised or repaid (excluding write-offs) (664,536) (19,660) (18,203) (702,399) Transfers of stages (34,442) 28,315 6,127 - Impact of remeasurement (5,223) 1,290 (114) (4,047) As at 31 December 948,987 18,627 86,819 1,054,433
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