NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 39. Reconciliation of liabilities arising from financing activities (CONT’D) (i) The cash flows from loans and borrowings make up the net amounts of proceeds from or repayments of borrowings in the statements of cash flows. (ii) Other changes include termination of lease contracts. 40. Capital commitments Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Capital expenditure Purchase of property, plant and equipment 337,140 352,620 - - Purchase of right-of-use assets 10,844 15,829 - - Development costs 273,156 86,833 35,000 25,000 621,140 455,282 35,000 25,000 41. Financial guarantees Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Guarantee given to financial institution for credit facilities granted to subsidiaries - - 11,490 32,384 Bank guarantee for performance bond given to third parties 7,685 7,682 458 458 7,685 7,682 11,948 32,842 42. Related party disclosures (a) Identifying related parties For the purposes of these financial statements, parties are considered to be related to the Group and to the Company if the Group or the Company has the ability, directly or indirectly, to control or joint control the party or exercise significant influence over the party in making financial and operating decisions, or vice versa, or where the Group or the Company and the party are subject to common control. Related parties may be individuals or other entities. Related parties also include key management personnel defined as those persons having authority and responsibility for planning, directing and controlling the activities of the Group and of the Company either directly or indirectly. The key management personnel comprise the Directors and management personnel of the Group and of the Company, having authority and responsibility for planning, directing and controlling the activities of the Group and of the Company directly or indirectly. FINANCIAL STATEMENTS 269
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