36. KEY MANAGEMENT PERSONNEL Key management personnel are defined as those persons having authority and responsibility for planning, directing and controlling the activities of the Group either directly or indirectly. The key management personnel include all the Directors of the Group, and certain senior management members of the Group. The compensation for key management personnel other than the Directors’ remuneration is as follows: Group and Bank 2024 RM’000 2023 RM’000 Other key management personnel: Short-term employee benefits 20,164 19,460 Number of employees categorised as key management personnel as at 31 December 2024 was 14 (2023: 17). 37. FINANCE COST Group Bank 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Finance cost: Subordinated Sukuk and capital securities 119,233 95,336 119,233 95,336 Profit expense on lease 15,619 16,213 15,500 16,197 134,852 111,549 134,733 111,533 38. TAX EXPENSE Group Bank 2024 RM’000 2023 RM’000 2024 RM’000 2023 RM’000 Malaysian income tax: Current year 184,030 188,737 183,446 188,232 (Over)/Under provision in prior year (1,171) 5,557 (1,384) 5,613 182,859 194,294 182,062 193,845 Deferred tax expense relating to origination and reversal of temporary differences arising from: Current year 4,520 (8,630) 4,520 (8,630) Under/(Over) provision in prior year 671 (3,429) 318 (3,429) 5,191 (12,059) 4,838 (12,059) 188,050 182,235 186,900 181,786 365 w w w . b a n k i s l a m. c o m 01 02 03 04 05 06 07 08 FINANCIAL STATEMENTS 09
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