251 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 17. INTANGIBLE ASSETS (CONT’D.) Group Bank 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 (d) Computer software and work-in-progress (i) Computer software Cost At 1 January 90,188 75,882 75,995 70,677 Transfer * - 38 - - Additions 5,561 17,728 3,266 8,224 Reclassification 4,237 4,081 2,001 4,081 Disposals/write-off (707) (7,541) (707) (6,987) Adjustment to expenses (812) - (562) - At 31 December 98,467 90,188 79,993 75,995 Accumulated amortisation At 1 January 55,964 49,319 50,412 44,771 Amortisation (Note 34) 9,561 8,640 6,704 7,082 Disposals/write-off (494) (1,995) (494) (1,441) Adjustment to expenses (107) - (107) - At 31 December 64,924 55,964 56,515 50,412 Net carrying amount 33,543 34,224 23,478 25,583 * Transfer from/(to) property, plant and equipment. (ii) Work-in-progress Cost At 1 January 6,940 6,724 2,779 4,800 Transfer * 9 - - - Addition 3,971 5,979 216 3,742 Reclassification (4,237) (4,081) (2,001) (4,081) Disposals/write-off (195) (1,682) (195) (1,682) At 31 December 6,488 6,940 799 2,779 Accumulated impairment loss At 1 January 195 195 195 195 Reversal of impairment loss (195) - (195) - At 31 December - 195 - 195 Net carrying amount 6,488 6,745 799 2,584 * Transfer from/(to) property, plant and equipment.
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