NOTES TO THE FINANCIAL STATEMENTS Cont’d 21. Finance income Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 Interest income of financial assets calculated using the effective interest method that are at amortised cost 6,847 4,042 107,712 76,602 Other finance income 3,074 1,765 23,250 11,440 9,921 5,807 130,962 88,042 22. Finance costs Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 Interest expense of financial liabilities that are not at fair value through profit or loss: - amortisation of transaction costs 5,217 5,621 1,770 1,770 - interest paid and payable 201,187 147,739 136,900 94,722 206,404 153,360 138,670 96,492 Interest expense on lease liabilities 9,643 10,935 - - Other finance costs 25,943 54,401 9 8 241,990 218,696 138,679 96,500 Recognised in profit or loss 241,990 170,799 138,679 96,500 Capitalised on qualifying assets: - property, plant and equipment (Note 3) - 47,897 - - 241,990 218,696 138,679 96,500 PRESS METAL ALUMINIUM HOLDINGS BERHAD 269
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