NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 234 33. FINANCIAL INSTRUMENTS 33.1 Categories of Financial Instruments The table below provides an analysis of financial instruments categorised as financial assets and financial liabilities are measured at amortised cost (“AC”) and fair value through profit or loss (“FVTPL”):- Group Company Carrying Carrying amount AC FVTPL amount AC FVTPL RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 2025 Financial assets Other investment 64,906 - 64,906 64,520 - 64,520 Trade receivables 3,744 3,744 - - - - Other receivables 11,419 11,419 - - - - Amount owing by subsidiaries - - - 13,767 13,767 - Fixed deposits with licensed banks 438 438 - - - - Cash and bank balances 19,898 19,898 - 3,105 3,105 - 100,405 35,499 64,906 81,392 16,872 64,520 Financial liabilities Trade payables 4,728 4,728 - - - - Other payables 10,819 10,819 - 13,810 13,810 - Borrowings 25,952 25,952 - - - - 41,499 41,499 - 13,810 13,810 -
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