246 NOTES TO THE FINANCIAL STATEMENTS ʹˢ˥ ˧˛˘ Ѓˡ˔ˡ˖˜˔˟ ˬ˘˔˥ ˘ˡ˗˘˗ ʦʤ ʷ˘˖˘ˠ˕˘˥ ʥʣʥʧ (cont’d) 40. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES (CONT’D) (i) The cash flows from loans and borrowings make up the net amounts of proceeds from or repayments of borrowings in the statements of cash flows. (ii) Other changes include termination of lease contracts. 41. CAPITAL COMMITMENTS Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Capital expenditure Purchase of property, plant and equipment 352,620 476,542 - 475,200 Purchase of right-of-use assets 15,829 29,747 - - Development costs 86,833 86,521 25,000 82,000 455,282 592,810 25,000 557,200 42. FINANCIAL GUARANTEES Group Company 2024 2023 2024 2023 RM’000 RM’000 RM’000 RM’000 Guarantee given to financial institution for credit facilities granted to subsidiaries - - 32,384 57,771 Bank guarantee for performance bond given to third parties 7,682 6,651 458 6,000 7,682 6,651 32,842 63,771 43. RELATED PARTY DISCLOSURES (a) Identifying related parties For the purposes of these financial statements, parties are considered to be related to the Group and to the Company if the Group or the Company has the ability, directly or indirectly, to control or joint control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group or the Company and the party are subject to common control. Related parties may be individuals or other entities. Related parties also include key management personnel defined as those persons having authority and responsibility for planning, directing and controlling the activities of the Group and of the Company either directly or indirectly. The key management personnel comprise the Directors and management personnel of the Group and of the Company, having authority and responsibility for planning, directing and controlling the activities of the Group and of the Company directly or indirectly.
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