applicable laws, save as disclosed above. CREATING VALUE THROUGH STRONG GOVERNANCE Sec 4 193 Tenaga Nasional Berhad 199001009294 (200866-W)    TOGETHER, LET US IGNITE A CHANGE AND EMPOWER A BETTER, BRIGHTER FUTURE. We are dedicated to driving a responsible energy transition and leading the pathway to a sustainable future. Let us shapea world where clean energy defines tomorrow, sustainable cities thrive, green mobility becomes the norm, and digitalisation serves as the catalyst for transformation. TENAGA NASIONAL BERHAD Integrated Annual Report 2023 194 FINANCIAL STATEMENTS Directors’ Report 196 Consolidated Statement of Financial Position 202 Consolidated Statement of Profit or Loss 204 Consolidated Statement of Comprehensive Income 205 Consolidated Statement of Changes in Equity 206 Consolidated Statement of Cash Flows 209 Notes to the Financial Statements 213 Note28:OtherLiabilitiesNote29:ShareCapitalNote30:OtherReservesNote31:RevenueNote32:ImbalanceCostPass-Through(‘ICPT’)UnderRecoveryNote33:OperatingExpensesNote34:StaffCostNote35:OtherOperatingIncomeNote36:ForeignExchangeLossNote37:FinanceIncome/CostandFairValueChanges ofFinancialInstrumentsNote38:TaxationandZakatNote39:EarningsPerShare(‘EPS’)Note40:DividendsNote41:CommitmentsNote42:ContingentLiabilitiesandMaterialLitigationsNote43:SignificantRelatedPartyDisclosuresNote44:SegmentalReportingNote45:FinancialInstrumentsNote46:CapitalRiskManagementNote47:RestatementNote48:SignificantAcquisitionsDuringCurrentandPrecedingFinancialYearsNote49:ListofSubsidiariesNote50:ListofJointArrangementsNote51:ListofAssociatesNote52:EventsAfterReportingPeriodNote 1 : General Information Note 2 : Basis of Preparation Note 3 : Summary of Material Accounting Policies Note 4 : Critical Accounting Estimates and Judgements Note 5 : Property, Plant and Equipment (‘PPE’) Note 6 : Right-of-Use (‘ROU’) Assets Note 7 : Subsidiaries Note 8 : Joint Arrangements Note 9 : Associates Note 10 : Intangible Assets Note 11 : Investment in Unquoted Debt Securities Note 12 : Deferred Taxation