NOTES TO THE FINANCIAL STATEMENTS For the Financial Year Ended 31 December 2025 (cont’d) 44. Financial instruments (a) Classification of financial instruments Financial assets and financial liabilities are measured on an ongoing basis either at fair value or at amortised cost. The following table analyses the financial assets and liabilities in the statements of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis: Group Company 2025 2024 2025 2024 RM’000 RM’000 RM’000 RM’000 Financial assets At FVTPL Other investments 46,101 56,693 - - Short-term cash investments 3,346 3,137 1,833 1,666 49,447 59,830 1,833 1,666 At FVTOCI Other investments 284,261 283,561 - - At amortised cost Financing receivables 166,141 209,737 - - Trade receivables 323,709 350,454 1,477 3,176 Other receivables 459,713 334,674 149,123 115,795 Amount due from subsidiaries - - 2,554,970 1,856,792 Amount due from associates 326 208 156 136 Amount due from joint ventures 5,695 5,693 3,185 3,183 Deposits with licensed banks 22,320 24,643 14,369 14,369 Cash and cash equivalents (exclude short-term cash invstments) 507,397 346,414 64,169 52,042 1,485,301 1,271,823 2,787,449 2,045,493 Financial liabilities At amortised cost Trade payables 24,605 29,563 2,633 2,374 Other payables 93,322 71,575 48,589 28,847 Amount due to subsidiaries - - 8,159 7,050 Amount due to associates 324 328 - - Amount due to joint ventures 294 - 294 - Loans and borrowings 1,681,157 1,264,904 1,617,389 1,190,496 1,799,702 1,366,370 1,677,064 1,228,767 FINANCIAL STATEMENTS 273
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