NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 4. INVESTMENT PROPERTIES (CONT’D) (f) Income and expenses recognised in profit or loss The following are recognised in profit or loss in respect of investment properties: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Rental income 3,922 3,925 7,016 6,995 Direct operating expenses 690 438 2,203 1,677 (g) Material accounting policy information Investment properties are measured at cost, including transaction costs, less any accumulated depreciation and impairment losses. Investment properties are depreciated on a straight-line basis to write down the cost of each asset to their residual values over their estimated useful lives. The principal annual depreciation rate is: Leasehold buildings Over the remaining period of the lease Premises Over the lease term 5. RIGHT-OF-USE ASSETS Office buildings Premises Motor vehicles Office and communication equipment Leasehold land Capital work-in- progress Total RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Group Cost At 1 January 2024 1,063 1,213 2,579 35,851 25,794 1,009 67,509 Additions - 1,925 998 - 33,386 4,410 40,719 Transfer to property, plant and equipment - - (908) - - - (908) Expiration of lease contract - (1,210) (80) - - - (1,290) At 31 December 2024 1,063 1,928 2,589 35,851 59,180 5,419 106,030 Additions 706 4,042 - - 7 4,855 9,610 Transfer to property, plant and equipment - - (540) - - - (540) Transfer from investment properties - 1,785 - - - - 1,785 Reclassification - - - - 821 (821) - Termination of lease contract (838) - - - - - (838) Modification of lease contract - (228) - - - - (228) Expiration of lease contract - (3,440) - - - - (3,440) At 31 December 2025 931 4,087 2,049 35,851 60,008 9,453 112,379 FINANCIAL STATEMENTS 225
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