359 NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 06 / FINANCIAL STATEMENTS 01 02 03 04 05 07 08 09 53. OPERATIONS OF ISLAMIC BANKING (CONT’D.) (h) Financing and advances (cont’d.) (vi) Impairment allowance for financing and advances are as follows: (cont’d.) ECL allowances 2024 Stage 1 RM’000 Total RM’000 As at 1 January 208 208 New assets originated 98 98 Assets derecognised or repaid (excluding write-offs) (53) (53) Net remeasurement of allowances 42 42 Changes in model assumption or methodology 52 52 As at 31 December 347 347 (i) Other assets Group and Bank 2025 RM’000 2024 RM’000 Income receivables 6,071 4,066 Prepayment 2 1 Other receivables 3,119 3,051 Less: ECL (28) (27) 9,164 7,091 (i) Impairment allowance for other receivables: ECL allowances 2025 Non-credit Impaired RM’000 Credit Impaired RM’000 Total RM’000 As at 1 January - 27 27 New assets originated 5 30 35 Assets derecognised or repaid (excluding write-offs) - (34) (34) Transfer of stages during the year (4) 4 - As at 31 December 1 27 28
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