290 WASCO BERHAD SECTION 6 FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 24 LOANS AND BORROWINGS (CONTINUED) The net exposure of loans and borrowings to cash flow risk and fair value risk in the periods in which they mature or reprice (whichever is earlier) are as follows: Total carrying amount Fixed interest rate (Fair value risk) Floating interest rate (Cash flow risk) RM’000 <1 year RM’000 1 – 2 years RM’000 2 – 5 years RM’000 <1 year RM’000 1 – 2 years RM’000 2 – 5 years RM’000 2025 Group Unsecured Revolving credits 127,096 4,061 - - 123,035 - - Term loans 145,590 - - - 41,962 39,075 64,553 Trade financing 78,721 - - - 78,721 - - Fixed rate notes - - - - - - - 351,407 4,061 - - 243,718 39,075 64,553 2024 Group Unsecured Revolving credits 249,529 - - - 249,529 - - Term loans 136,460 - - - 45,919 54,667 35,874 Trade financing 120,762 - - - 120,762 - - Fixed rate notes 18,800 18,800 - - - - - 525,551 18,800 - - 416,210 54,667 35,874 Recognition and measurement Borrowing costs are capitalised as part of the cost of a qualifying asset if they are directly attributable to the acquisition, construction or production of that asset. Capitalisation of borrowing costs commences when the activities to prepare the asset for its intended use or sale are in progress and the expenditure and borrowing costs are incurred. Capitalisation of borrowing costs is suspended or ceased when substantially all the activities necessary to prepare the qualifying asset for its intended use or sale are interrupted or completed. All other borrowing costs are recognised in profit or loss using the effective interest method in the period they are incurred. Borrowing costs consist of interest and other costs that the Group and the Company incurred in connection with the borrowing of funds.
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