2. MATERIAL ACCOUNTING POLICY INFORMATION (CONT’D.) 2.1 Basis of preparation (cont’d.) On top of the above, the directors believe they have the ability to utilise the following financial facilities, if necessary, to meet their financial obligations as and when they fall due: - Perpetual Sukuk Programme up to RM1.5 billion; and - Sukuk Wakalah Programme 2 facility up to RM400 million. Based on the cash flow forecast which incorporates the actions taken to date, the directors concluded that there is no material uncertainty on the Group’s and the Company’s ability to continue as going concern. The directors have accordingly prepared the financial statements of the Group and of the Company on a going concern basis. 2.2 Changes in accounting policies arising from adoption of Amendments to MFRSs The accounting policies adopted by the Group and the Company are consistent with those of the previous financial year, except for the adoption of the following Amendment to MFRS: Effective for financial periods beginning on or after 1 January 2025: MFRS 121: Lack of Exchangeability (Amendments to MFRS 121) Adoption of the above Amendment to MFRS did not have any material effect on the financial performance or position of the Group and of the Company. 2.3 Standards issued but not yet effective The new MFRSs and Amendments to MFRSs that are issued but not yet effective up to the date of issuance of the Group’s and of the Company’s financial statements are disclosed below. The Group and the Company intend to adopt these standards, if applicable, when they become effective. MFRS 9 and MFRS 7: Amendments to the Classification and Measurement of Financial Instruments (Amendments to MFRS 9 and MFRS 7) 1 January 2026 MFRS 9 and MFRS 7: Contracts Referencing Nature-dependent Electricity (Amendments to MFRS 9 and MFRS 7) 1 January 2026 Annual Improvements to MFRS Accounting Standards - Volume 11 1 January 2026 MFRS 18: Presentation and Disclosure in Financial Statements 1 January 2027 MFRS 19: Subsidiaries without Public Accountability: Disclosures 1 January 2027 MFRS 121: Translation to a Hyperinflationary Presentation Currency (Amendments to MFRS 121) 1 January 2027 MFRS 10 and MFRS 128: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (Amendments to MFRS 10 and MFRS 128) Deferred NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 AR 2025 | FINANCIAL STATEMENT & OTHER INFORMATION 260
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