KENANGA ANNUAL REPORT 2025

261 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 22. BALANCES DUE TO CLIENTS AND BROKERS Group Bank 2025 RM’000 2024 RM’000 2025 RM’000 2024 RM’000 Balances due to clients and brokers 935,516 1,012,438 352,093 360,633 Balances due to clients and brokers represent amounts payable in respect of outstanding contracts entered into on behalf of these clients where settlements have yet to be made. These balances are generally on 1 to 2 trading days (2024: 1 to 2 trading days) term. 23. DERIVATIVE FINANCIAL LIABILITIES Group and Bank 2025 RM’000 2024 RM’000 At fair value Dual currency investment - Options - 23 Foreign exchange related contracts 20 780 Equity related contracts - Options 40,088 56,703 Equity related contract - Forward 2,122 2,627 42,230 60,133 Contract/notional amount Dual currency investment - Options 541 16,410 Foreign exchange related contracts 22,584 139,780 Equity related contracts - Options 404,200 1,038,858 Equity related contract - Forward 65,375 50,007 492,700 1,245,055 The contractual or underlying notional amounts of derivative financial liabilities held at fair value through profit or loss reflect the value of transactions outstanding as at reporting date, and do not represent amounts at risk.

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