Yinson Integrated Annual Report 2026

ACCOUNTABILITY 214 YINSON HOLDINGS BERHAD 17. PROPERTY, PLANT AND EQUIPMENT (CONTINUED) (e) The FPSO contracts include options for the charterers to purchase the respective FPSOs or to extend their charter periods beyond the initial firm lease period. The purchase option values are based on declining agreed prices, which are in excess of the current net book values of the FPSOs as at the reporting date. (f) Additional information for the right-of-use assets are as follows: 2026 Land and Buildings RM million Group Depreciation charges for the financial year 31 Carrying amounts at the end of the financial year 100 Company Depreciation charge for the financial year 3 Carrying amounts at the end of the financial year 2 2025 Group Depreciation charges for the financial year 37 Carrying amounts at the end of the financial year 109 Company Depreciation charge for the financial year 3 Carrying amounts at the end of the financial year 5 (g) The carrying amount of property, plant and equipment subject to operating leases, primarily comprising FPSO John Agyekum Kufuor (“JAK”) as disclosed in Note 41(b) at each reporting date was as follows: Group 2026 RM million 2025 RM million FPSO and tanker 2,532 2,705 Others (electric vehicles) 50 40 (h) Impairment of solar plant Based on the agreed low-case consideration under the binding term sheet, the fair value less costs to sell of the disposal group was determined to be lower than its carrying amount. Accordingly, an impairment charge of RM72 million was recognised to write down the carrying value of the disposal group to its fair value less costs to sell. The impairment was allocated to the solar plant assets, being the primary non-current assets within the disposal group. Refer to Note 39 for more details.

RkJQdWJsaXNoZXIy NDgzMzc=