Yinson Annual Report 2023

291 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 ACCOUNTABILITY (FINANCIAL STATEMENTS) 41. Financial risk management objectives and policies (continued) (b) Credit risk (continued) (ii) Other financial assets at amortised cost (continued) The following table contains an analysis of the credit risk exposure for which an ECL allowance is recognised. The gross carrying amount disclosed below also represents the Group’s and the Company’s maximum exposure to credit risk on these assets: Group 2023 Performing RM million Underperforming RM million Not performing RM million Total RM million Other receivables Gross carrying amount 351 - 9 360 Accumulated impairment loss (3) - (9) (12) Net carrying amount 348 - - 348 Cash and bank balances Gross/net carrying amount 1,507 - - 1,507 Finance lease receivables Gross/net carrying amount 2,095 - - 2,095 2022 Other receivables Gross carrying amount 395 - 9 404 Accumulated impairment loss (3) - (9) (12) Net carrying amount 392 - - 392 Cash and bank balances Gross/net carrying amount 2,859 - - 2,859 Finance lease receivables Gross/net carrying amount 2,171 - - 2,171

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