Frontken Berhad Annual Report 2018

104 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 21. RESERVES The Group The Company 2018 2017 2018 2017 RM RM RM RM 7XW MR\][RK^]JKUN# Treasury shares Foreign currency translation reserve ! ! "! <]J]^]X[b [N\N[_N " ! ! -R\][RK^]JKUN# ;N]JRWNM NJ[WRWP\ " "" ! ! " ! " ! " "! " " ! Share premium The Group/ The Company 2018 2017 RM RM *] KNPRWWRWP XO bNJ[ ! ! " =[JW\ON[ ]X \QJ[N LJYR]JU ! ! " At end of year - - Treasury shares -^[RWP ]QN ࠰WJWLRJU bNJ[ ]QN ,XVYJWb MRM WX] Y^[LQJ\N R]\ R\\^NM X[MRWJ[b \QJ[N\ O[XV ]QN XYNW VJ[TN] =QN \QJ[N\ Y^[LQJ\NM J[N KNRWP QNUM J\ ][NJ\^[b \QJ[N\ RW JLLX[MJWLN `R]Q <NL]RXW XO ]QN ,XVYJWRN\ *L] JWM J[N Y[N\NW]NM J\ J MNM^L]RXW O[XV ]X]JU NZ^R]b *\ J] -NLNVKN[ ! ]QN ,XVYJWb QNUM # ][NJ\^[b \QJ[N\ J] J LJ[[bRWP JVX^W] XO ;6 # ;6 *\ J] -NLNVKN[ ! ]QN W^VKN[ XO X^]\]JWMRWP X[MRWJ[b \QJ[N\ RW R\\^N JO]N[ ]QN \N] XOO XO # ][NJ\^[b \QJ[N\ QNUM Kb ]QN ,XVYJWb R\ " ! # " ! X[MRWJ[b \QJ[N\ Foreign currency translation reserve /X[NRPW L^[[NWLb ][JW\UJ]RXW MROON[NWLN\ J[X\N O[XV ]QN ][JW\UJ]RXW XO ]QN ࠰WJWLRJU \]J]NVNW]\ XO OX[NRPW \^K\RMRJ[RN\ JWM the Group’s share of an associate’s foreign currency translation differences are taken to the foreign currency translation [N\N[_N J\ MN\L[RKNM RW ]QN \RPWR࠰LJW] JLLX^W]RWP YXURLRN\ Statutory reserve The statutory reserve is maintained by the Group’s subsidiary in Taiwan in accordance with the regulations in that LX^W][b Retained earnings >WMN[ ]QN \RWPUN ]RN[ ]Ja \b\]NV ]Ja XW ]QN ,XVYJWb۴\ Y[X࠰]\ R\ ]QN ࠰WJU ]Ja JWM JLLX[MRWPUb JWb MR_RMNWM\ ]X ]QN \QJ[NQXUMN[\ J[N WX] \^KSNL] ]X ]Ja Notes To The Financial Statements (cont’d)

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