ACCOUNTABILITY | NOTES TO THE FINANCIAL STATEMENTS 233 INTEGRATED ANNUAL REPORT 2026 25. TRADE AND OTHER RECEIVABLES (CONTINUED) (b) Other receivables (continued) iv. Movement in other receivables allowance for impairment account is as follows: Performing RM million Underperforming RM million Not performing RM million Total RM million Group At 1 February 2024 3 - 8 11 Exchange differences - - (2) (2) At 31 January 2025 and 1 February 2025 3 - 6 9 Impairment loss (Note 12) - - 10 10 At 31 January 2026 3 - 16 19 Company At 1 February 2024, 31 January 2025 and 1 February 2025 - 14 78 92 (Reversal of impairment loss)/ Impairment loss (Note 12) - (14) 14 - At 31 January 2026 - - 92 92 The Company’s allowance for impairment is related to amounts due from its subsidiaries. Refer to Note 44(b)(ii) for the Group’s and the Company’s definition on performing, under-performing and not performing. 26. OTHER ASSETS Group Company 2026 RM million 2025 RM million 2026 RM million 2025 RM million Current: Prepayments 113 191 9 11 Contract cost assets 318 4 - - 431 195 9 11 Non-current: Prepayments 23 13 - - Contract cost assets - 40 - - 23 53 - - 454 248 9 11 Included in the Group’s prepayments are a current amount of RM2 million (2025: RM80 million) and non-current amount of RM11 million (2025: NIL) relating to prepayments to vendors for EPCIC business activities, current amount of RM18 million (2025: NIL) relating to costs that are directly attributable to preliminary front-end engineering design (“Pre-FEED”) which are capitalised and the Pre-FEED costs are expected to be recoverable, and current amount of NIL (2025: RM16 million) relating to purchase of capital spares.
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