Tropicana Corporation Berhad Annual Report 2025

36. FINANCIAL INSTRUMENTS Classification of financial instruments Financial assets and financial liabilities are measured on an ongoing basis either at fair value or at amortised cost. The principal accounting policies of the Group and of the Company described how the class of financial instruments are measured, and how income and expenses, including fair value gains and losses are recognised. The following table analysed the financial assets and financial liabilities in the statements of financial position by the class of financial instrument to which they are assigned, and therefore by the measurement basis. Financial assets at amortised cost RM’000 Fair value through profit or loss RM’000 Financial liabilities at amortised cost RM’000 Total RM’000 Group 31 December 2025 Assets Other investments - 165,799 - 165,799 Trade and other receivables - Non-current 6,356 - - 6,356 - Current (excluding prepayments) 803,902 - - 803,902 Cash and bank balances 656,586 - - 656,586 Total financial assets 1,466,844 165,799 - 1,632,643 Total non-financial assets 9,085,622 Total assets 10,718,265 Liabilities Borrowings - Non-current - - 1,667,572 1,667,572 - Current - - 1,086,543 1,086,543 Trade and other payables (excluding provisions) - Non-current - - 179,779 179,779 - Current - - 1,684,820 1,684,820 Lease liabilities - Non-current - - 2,050 2,050 - Current - - 2,249 2,249 ICPS - Non-current - - 7,192 7,192 - Current - - 2,126 2,126 Total financial liabilities - - 4,632,331 4,632,331 Total non-financial liabilities 926,786 Total liabilities 5,559,117 361

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