FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTS Sec 5 277 29 SHARE CAPITAL Note Group and Company 2023 2022 Issued and fully paid: Ordinary Shares 5,787,331,871 5,753,077,371 Special Rights Redeemable Preference Share (a) 1 1 T otal share capital issued and fully paid 5,787,331,872 5,753,077,372 Note Group and Company Number of shares 2023 Million Amount 2023 RM’million Number of shares 2022 Million Amount 2022 RM’million Issued and fully paid: Ordinary Shares As at the beginning of the financial year 5,753.1 12,204.3 5,726.1 11,927.6 LTIP shares issued during the financial year (b) 34.2 295.2 27.0 276.7 As at the end of the financial year 5,787.3 12,499.5 5,753.1 12,204.3 (a) Special Rights Redeemable Preference Share (‘Special Share’) (i) The Special Share would enable the Government through the Minister of Finance Incorporated(‘MOF Incorporated’) to ensure that certain major decisions affecting the operations of the Company are consistent with the Government’s policies. The Special Shareholder, which may only be the Government or any representative or person acting on its behalf, is entitled to receive notices of meetings but not to vote at such meetings of the Company. However, the Special Shareholder is entitled to attend and speak at such meetings. The Special Shareholder has the right to appoint any person, but not more than six at any time, to be a member of the Board of Directors of the Company. Accounting Policy Classification Ordinary shares and non-redeemable preference shares with dividends are classified as equity. Other shares are classified as equity and/or liability according to the economic substance of the particular instrument. Distributions to holders of a financial instrument classified as an equity instrument are charged directly to equity. Share issue costs Incremental external costs directly attributable to the issuance of new shares or options are shown in equity as a deduction, net of tax, from the proceeds. Dividends to shareholders of the Company Dividends are recognised