NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 186 2. BASIS OF PREPARATION (CONT’D) 2.6 Standards issued not yet effective (cont’d) Deferred to a date to be determined by the MASB • Amendments to MFRS 10 Consolidated Financial Statements and MFRS 128 Investments in Associates and Joint Ventures - Sale or Contribution of Assets between an Investor and its Associate or Joint Venture The Group and the Company intend to adopt these new and amended standards, if applicable, when they become effective in respective financial period. Initial application of the accounting and amendments are not expected to have any financial impacts to the current and prior period to the financial statements of the Group and the Company upon their adoptions, except for:- MFRS 18 Presentation and Disclosure in Financial Statements MFRS 18 Presentation and Disclosure in Financial Statements introduces three sets of new requirements to improve companies’ reporting of financial performance:- • Improved comparability in the statement of profit or loss (income statement) • Enhanced transparency of management-defined performance measures • More useful grouping of information in the financial statements MFRS 18 replaces MFRS 101 Presentation of Financial Statements. It carries forward many requirements from MFRS 101 unchanged. MFRS 18 is effective for annual reporting periods beginning on or after 1 January 2027, but companies can apply it earlier. The Group and the Company are currently working to identify all impacts the amendments will have on the financial statements and notes to the financial statements.
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