ACCOUNTABILITY 230 YINSON HOLDINGS BERHAD 23. OTHER INVESTMENTS Group Company 2026 RM million 2025 RM million 2026 RM million 2025 RM million Financial assets at fair value through profit or loss Non-current: Equity investments: - Outside Malaysia 93 - - - 93 - - - Current: Investment funds: - In Malaysia 811 49 782 - 811 49 782 - Loans to joint ventures and associates: - In Malaysia 4 - - - - Outside Malaysia 4 14 - - 8 14 - - 819 63 782 - Total 912 63 782 - As at 31 January 2026, loans issued to joint ventures and associates have fixed payment terms with maturity periods ranging from April 2026 to January 2028 (2025: February 2025 to December 2025), and bear interest rates ranging from 8% to 12% (2025: 10% to 12%) per annum. During the current financial year, an indirect wholly-owned subsidiary of the Company, undertook a venture placement through the acquisition of Class B ordinary shares in an external company, amounting to RM82 million (USD21 million). As at 31 January 2026, other investments included investments in money market funds amounting to RM811 million (2025: RM49 million) and RM782 million (2025: NIL) for the Group and the Company, respectively. During the current financial year, YVCPL converted its convertible loans of approximately RM20 million in MooVita into equity, pursuant to the respective convertible instruments, as disclosed in Note 22(a)(ii). During the previous financial year, YVCPL converted its convertible loans of approximately RM10 million in MooVita and RM43 million in Shift Clean Solutions Ltd into equity, pursuant to the respective convertible instruments, as disclosed in Note 22(b)(i) and Note 49(d), respectively. The fair value of the equity investments are determined based on the net asset values of the underlying investments, which are categorised as Level 3 of the fair value hierarchy. The fair values of the investments in money market funds are determined based on quoted prices in active markets which are categorised as Level 1 of the fair value hierarchy. The fair values of the convertible loans are determined by using management assumptions and estimates which are categorised as Level 3 of the fair value hierarchy. There are no transfers from Level 1 and Level 2 or out of Level 3 during the current and previous financial years.
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