354 KENANGA INVESTMENT BANK BERHAD INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 53. OPERATIONS OF ISLAMIC BANKING (CONT’D.) (d) Statements of changes in Islamic banking funds For the financial year ended 31 December 2025 Group and Bank Non-distributable Distributable Total RM’000 Islamic banking fund RM’000 Fair value reserve RM’000 Regulatory reserve RM’000 ESS reserve RM’000 Capital reserve * RM’000 Retained profits RM’000 At 1 January 2025 120,000 530 1,573 2 5,248 94,126 221,479 Net profit for the financial year - - - - - 16,442 16,442 Other comprehensive income for the financial year - 2,228 - - - - 2,228 Transfer to retained profits - - (582) - - 582 - At 31 December 2025 120,000 2,758 991 2 5,248 111,150 240,149 At 1 January 2024 120,000 1,183 2,654 6 5,248 75,515 204,606 Net profit for the financial year - - - - - 17,533 17,533 Other comprehensive loss for the financial year - (653) - - - - (653) Share based payment under ESS - - - (3) - (4) (7) Transfer to retained profits - - (1,081) (1) - 1,082 - At 31 December 2024 120,000 530 1,573 2 5,248 94,126 221,479 * Capital reserve arose from the merger adjustment to reflect the capital restructuring as a result of the group internal reorganisation exercise. (e) Cash and bank balances Group and Bank 2025 RM’000 2024 RM’000 Current account with BNM and banks 20,540 18,214 Money at call and deposit placements with: Licensed banks 340,000 51,250 Licensed investments banks 90,000 - Domestic non-bank financial institutions 479,000 200,000 Bank Negara Malaysia - 180,000 929,540 449,464
RkJQdWJsaXNoZXIy NDgzMzc=