266 YINSON HOLDINGS BERHAD ACCOUNTABILITY 43. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONTINUED) (b) Credit risk (continued) (ii) Other financial assets at amortised cost (continued) In deriving the PD and LGD, the Group and the Company consider historical data by each debtor by category and adjust for forward-looking macroeconomic data. The Group and the Company have identified the industry and geographical area which the debtor operates in, to be the most relevant factors, and accordingly adjusted the historical loss rates based on expected changes in these factors. Loss allowance is measured at a probabilityweighted amount that reflects the possibility that a credit loss occurs and the possibility that no credit loss occurs. No significant changes to estimation techniques or assumptions were made during the reporting period. The following table contains an analysis of the credit risk exposure for which an ECL allowance is recognised. The gross carrying amount disclosed below also represents the Group’s and the Company’s maximum exposure to credit risk on these assets: Group Performing RM million Underperforming RM million Nonperforming RM million Total RM million 2025 Other receivables Gross carrying amount 299 - 6 305 Accumulated impairment loss (3) - (6) (9) Net carrying amount 296 - - 296 Cash and bank balances Gross/net carrying amount 2,679 - - 2,679 Finance lease receivables Gross/net carrying amount 8,864 - - 8,864 2024 Other receivables Gross carrying amount 373 - 8 381 Accumulated impairment loss (3) - (8) (11) Net carrying amount 370 - - 370 Cash and bank balances Gross/net carrying amount 3,063 - - 3,063 Finance lease receivables Gross/net carrying amount 8,598 - - 8,598
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