Frontken Berhad Annual Report 2018

118 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 27. FINANCIAL INSTRUMENTS (CONT’D) (a) Financial Risk Management Policies (Cont’d) (iii) Equity price risk =QN 0[X^Y۴\ Y[RWLRYJU NaYX\^[N ]X NZ^R]b Y[RLN [R\T J[R\N\ VJRWUb O[XV LQJWPN\ RW Z^X]NM RW_N\]VNW] Y[RLN\ =QN 0[X^Y VJWJPN\ R]\ NaYX\^[N ]X NZ^R]b Y[RLN [R\T Kb VJRW]JRWRWP J YX[]OXURX XO NZ^R]RN\ `R]Q MROON[NW] [R\T Y[X࠰UN\ Equity price risk sensitivity analysis 2O Y[RLN\ OX[ Z^X]NM RW_N\]VNW]\ J] ]QN NWM XO ]QN [NYX[]RWP YN[RXM \][NWP]QNWNM Kb # `R]Q JUU X]QN[ _J[RJKUN\ KNRWP QNUM LXW\]JW] ]QN 0[X^Y۴\ Y[X࠰] JO]N[ ]JaJ]RXW X[ X]QN[ LXVY[NQNW\R_N RWLXVN `X^UM QJ_N RWL[NJ\N Kb ;6 ! ! # ;6 ! * # `NJTNWRWP RW ]QN Z^X]NM Y[RLN\ `X^UM QJ_N QJM JW NZ^JU K^] XYYX\R]N NOONL] XW ]QN 0[X^Y۴\ Y[X࠰] JO]N[ ]JaJ]RXW X[ X]QN[ LXVY[NQNW\R_N RWLXVN (iv) Credit risk =QN 0[X^Y۴\ NaYX\^[N ]X L[NMR] [R\T X[ ]QN [R\T XO LX^W]N[YJ[]RN\ MNOJ^U]RWP J[R\N\ VJRWUb O[XV [NLNR_JKUN\ =QN 0[X^Y VJWJPN\ R]\ NaYX\^[N ]X L[NMR] [R\T Kb ]QN JYYURLJ]RXW XO L[NMR] JYY[X_JU\ L[NMR] URVR]\ JWM VXWR]X[RWP Y[XLNM^[N\ XW JW XWPXRWP KJ\R\ =QN ,XVYJWb۴\ NaYX\^[N ]X L[NMR] [R\T J[R\N\ Y[RWLRYJUUb O[XV UXJW\ JWM JM_JWLN\ ]X \^K\RMRJ[RN\ JWM LX[YX[J]N P^J[JW]NN PR_NW ]X ࠰WJWLRJU RW\]R]^]RXW\ OX[ L[NMR] OJLRUR]RN\ P[JW]NM ]X LN[]JRW \^K\RMRJ[RN\ =QN ,XVYJWb VXWR]X[\ ]QN [N\^U]\ XO ]QN\N \^K\RMRJ[RN\ [NP^UJ[Ub JWM [NYJbVNW]\ VJMN Kb ]QN \^K\RMRJ[RN\ ,[NMR] [R\T LXWLNW][J]RXW Y[X࠰UN =QN 0[X^Y۴\ VJSX[ LXWLNW][J]RXW XO L[NMR] [R\T [NUJ]N\ ]X ]QN JVX^W]\ X`RWP Kb # L^\]XVN[\ `QRLQ LXW\]R]^]NM JYY[XaRVJ]NUb # XO R]\ ]X]JU ][JMN [NLNR_JKUN\ J\ J] ]QN NWM XO ]QN [NYX[]RWP YN[RXM .aYX\^[N ]X credit risk *] ]QN NWM XO ]QN [NYX[]RWP YN[RXM ]QN VJaRV^V NaYX\^[N ]X L[NMR] [R\T R\ [NY[N\NW]NM Kb ]QN LJ[[bRWP JVX^W] XO NJLQ LUJ\\ XO ࠰WJWLRJU J\\N]\ [NLXPWR\NM RW ]QN \]J]NVNW] XO ࠰WJWLRJU YX\R]RXW XO ]QN 0[X^Y JWM XO ]QN ,XVYJWb JO]N[ MNM^L]RWP JWb JUUX`JWLN OX[ RVYJR[VNW] UX\\N\ `QN[N JYYURLJKUN 2W JMMR]RXW ]QN ,XVYJWb۴\ VJaRV^V NaYX\^[N ]X L[NMR] [R\T JU\X RWLU^MN\ LX[YX[J]N P^J[JW]NN\ Y[X_RMNM ]X R]\ \^K\RMRJ[RN\ J\ MR\LUX\NM ^WMN[ ]QN ۳6J]^[R]b *WJUb\R\۴ XO R]NV _ KNUX` [NY[N\NW]RWP ]QN X^]\]JWMRWP KJWTRWP OJLRUR]RN\ XO ]QN \^K\RMRJ[RN\ J\ J] ]QN NWM XO ]QN [NYX[]RWP YN[RXM =QN\N LX[YX[J]N P^J[JW]NN\ QJ_N WX] KNNW [NLXPWR\NM RW ]QN ,XVYJWb۴\ ࠰WJWLRJU \]J]NVNW]\ \RWLN ]QNR[ OJR[ _JU^N XW RWR]RJU [NLXPWR]RXW `N[N WX] VJ]N[RJU Assessment of impairment losses *] NJLQ [NYX[]RWP MJ]N ]QN ,XVYJWb J\\N\\N\ `QN]QN[ JWb XO ]QN ࠰WJWLRJU J\\N]\ J] JVX[]R\NM LX\] J[N L[NMR] RVYJR[NM =QN P[X\\ LJ[[bRWP JVX^W]\ XO ࠰WJWLRJU J\\N]\ J[N `[R]]NW XOO `QNW ]QN[N R\ WX [NJ\XWJKUN NaYNL]J]RXW XO [NLX_N[b R N ]QN MNK]X[ MXN\ WX] QJ_N J\\N]\ X[ \X^[LN\ XO RWLXVN ]X PNWN[J]N \^O࠰LRNW] LJ\Q ࠱X`\ ]X [NYJb ]QN MNK] MN\YR]N ]QN OJL] ]QJ] ]QNb J[N \]RUU \^KSNL] ]X NWOX[LNVNW] JL]R_R]RN\ Notes To The Financial Statements (cont’d)