KENANGA ANNUAL REPORT 2025

356 KENANGA INVESTMENT BANK BERHAD INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 53. OPERATIONS OF ISLAMIC BANKING (CONT’D.) (g) Financial investment other than those measured at FVTPL (cont’d.) (iii) Impairment losses on financial investments subject to impairment assessment FVOCI An analysis of changes in the ECL is, as follows: Group and Bank 2025 RM’000 Stage 1 RM’000 Stage 2 RM’000 Stage 3 RM’000 Total ECL allowances As at 1 January 61 - - 61 Net remeasurement of allowances 6 - - 6 As at 31 December 67 - - 67 Group and Bank 2024 RM’000 Stage 1 RM’000 Stage 2 RM’000 Stage 2 RM’000 Total ECL allowances As at 1 January - - - - Net remeasurement of allowances 61 - - 61 As at 31 December 61 - - 61

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