Registration No. 200301030845 (633265-K) - 81 - 6. Investment in Subsidiaries (Cont’d) There are no significant restrictions on the ability of the subsidiaries to transfer funds to the Group in the form of cash dividends or repayment of loans and advances. Generally, for all subsidiaries which are not wholly-owned by the Company, non-controlling shareholders hold protective rights restricting the Company's ability to use the assets of the subsidiaries and settle the liabilities of the Group, unless approval is obtained from non-controlling shareholders. (a) Material partly-owned subsidiaries Set out below are the Group’s subsidiaries that have material non-controlling interests: Name of Company 2026 2025 2026 2025 2026 2025 % % RM RM RM RM M Rail Technics Sdn. Bhd. 30 30 9,617,279 4,950,245 11,326,435 1,709,156 Proportion of ownership interests and voting rights held by non-controlling interests Profit/(Loss) allocated to non-controlling interests Accumulated noncontrolling interests NOTES TO THE FINANCIAL STATEMENTS DESTINI BERHAD 194 ANNUAL REPORT 2026
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