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ENRICHING STAKEHOLDER ASPIRATIONS ENRICHING PERFORMANCE ENRICHING THE COMMUNITY ENRICHING ACCOUNTABILITY & INTEGRITY ENRICHING RESILIENCE & SUSTAINABLE GROWTH

notes to tHe financial statements

for the year ended 31 december 2023

35. FAiR VALUE OF FiNANCiAL iNSTRUMENTS (CONTiNUED)
(f) Sensitivity analysis

sensitivity analysis of the level 3 fair valuation is as follows:

Group KWAP Group KWAP
Effect On Effect On Effect On Effect On
Equity Equity Profit Before Profit Before
Tax Tax
RM’000 RM’000 RM’000 RM’000

2023

Debt instruments At Fair Value
Through Profit Or Loss (“FVTPL”)
increase of 5% in equity price 15,108 15,108 15,108 15,108
decrease of 5% in equity price (15,108) (15,108) (15,108) (15,108)
Equity instruments At Fair Value
Through Profit Or Loss (“FVTPL”)
increase of 5% in equity price 553,712 553,712 553,712 553,712
decrease of 5% in equity price (553,712) (553,712) (553,712) (553,712)
2022
Debt instruments At Fair Value
Through Profit Or Loss (“FVTPL”)
increase of 5% in equity price 14,243 14,243 14,243 14,243
decrease of 5% in equity price (14,243) (14,243) (14,243) (14,243)
Equity instruments At Fair Value
Through Profit Or Loss (“FVTPL”)
increase of 5% in equity price 425,432 425,432 425,432 425,432
decrease of 5% in equity price (425,432) (425,432) (425,432) (425,432)

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