Frontken Berhad Annual Report 2018

60 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D) Critical Accounting Estimates And Judgements (Cont’d) Key Sources of Estimation Uncertainty (Cont’d) RR 2VYJR[VNW] XO 9[XYN[]b 9UJW] JWM .Z^RYVNW] =QN 0[X^Y MN]N[VRWN\ `QN]QN[ R]\ Y[XYN[]b YUJW] JWM NZ^RYVNW] R\ RVYJR[NM Kb N_JU^J]RWP ]QN Na]NW] ]X `QRLQ ]QN [NLX_N[JKUN JVX^W] XO ]QN J\\N] R\ UN\\ ]QJW R]\ LJ[[bRWP JVX^W] =QR\ N_JU^J]RXW R\ \^KSNL] ]X LQJWPN\ \^LQ J\ VJ[TN] YN[OX[VJWLN NLXWXVRL JWM YXUR]RLJU \R]^J]RXW XO ]QN LX^W][b * _J[RN]b XO VN]QXM\ R\ ^\NM ]X MN]N[VRWN ]QN [NLX_N[JKUN JVX^W] \^LQ J\ _JU^J]RXW [NYX[]\ JWM MR\LX^W]NM LJ\Q ࠱X`\ /X[ MR\LX^W]NM LJ\Q ࠱X`\ \RPWR࠰LJW] S^MPNVNW] R\ [NZ^R[NM RW ]QN N\]RVJ]RXW XO ]QN Y[N\NW] _JU^N XO O^]^[N LJ\Q ࠱X`\ PNWN[J]NM Kb ]QN J\\N]\ `QRLQ RW_XU_N ^WLN[]JRW]RN\ JWM J[N \RPWR࠰LJW]Ub JOONL]NM Kb J\\^VY]RXW\ ^\NM JWM S^MPNVNW]\ VJMN [NPJ[MRWP N\]RVJ]N\ XO O^]^[N LJ\Q ࠱X`\ JWM MR\LX^W] [J]N\ =QN LJ[[bRWP JVX^W] XO Y[XYN[]b YUJW] JWM NZ^RYVNW] J\ J] ]QN [NYX[]RWP MJ]N R\ MR\LUX\NM RW 7X]N ]X ]QN ࠰WJWLRJU \]J]NVNW]\ RRR -NY[NLRJ]RXW XO 9[XYN[]b 9UJW] JWM .Z^RYVNW] =QN N\]RVJ]N\ OX[ ]QN [N\RM^JU _JU^N\ ^\NO^U UR_N\ JWM [NUJ]NM MNY[NLRJ]RXW LQJ[PN\ OX[ ]QN Y[XYN[]b YUJW] JWM NZ^RYVNW] J[N KJ\NM XW LXVVN[LRJU OJL]X[\ `QRLQ LX^UM LQJWPN \RPWR࠰LJW]Ub J\ J [N\^U] XO ]NLQWRLJU RWWX_J]RXW\ JWM LXVYN]R]X[\۴ JL]RXW\ RW [N\YXW\N ]X ]QN VJ[TN] LXWMR]RXW\ =QN 0[X^Y JW]RLRYJ]N\ ]QJ] ]QN [N\RM^JU _JU^N\ XO R]\ Y[XYN[]b YUJW] JWM NZ^RYVNW] `RUU KN RW\RPWR࠰LJW] *\ J [N\^U] [N\RM^JU _JU^N\ J[N WX] KNRWP ]JTNW RW]X LXW\RMN[J]RXW OX[ ]QN LXVY^]J]RXW XO ]QN MNY[NLRJKUN JVX^W] ,QJWPN\ RW ]QN NaYNL]NM UN_NU XO ^\JPN JWM ]NLQWXUXPRLJU MN_NUXYVNW] LX^UM RVYJL] ]QN NLXWXVRL ^\NO^U UR_N\ JWM ]QN [N\RM^JU _JU^N\ XO ]QN\N J\\N]\ ]QN[NOX[N O^]^[N MNY[NLRJ]RXW LQJ[PN\ LX^UM KN [N_R\NM =QN LJ[[bRWP JVX^W] XO Y[XYN[]b YUJW] JWM NZ^RYVNW] J\ J] ]QN [NYX[]RWP MJ]N R\ MR\LUX\NM RW 7X]N ]X ]QN ࠰WJWLRJU \]J]NVNW]\ R_ 2WLXVN =JaN\ =QN[N J[N LN[]JRW ][JW\JL]RXW\ JWM LXVY^]J]RXW\ OX[ `QRLQ ]QN ^U]RVJ]N ]Ja MN]N[VRWJ]RXW VJb KN MROON[NW] O[XV ]QN RWR]RJU N\]RVJ]N =QN 0[X^Y [NLXPWR\Ns ]Ja URJKRUR]RN\ KJ\NM XW R]\ ^WMN[\]JWMRWP XO ]QN Y[N_JRURWP ]Ja UJ`\ JWM N\]RVJ]N\ XO `QN]QN[ \^LQ ]JaN\ `RUU KN M^N RW ]QN X[MRWJ[b LX^[\N XO K^\RWN\\ @QN[N ]QN ࠰WJU X^]LXVN XO ]QN\N VJ]]N[\ R\ MROON[NW] O[XV ]QN JVX^W]\ ]QJ] `N[N RWR]RJUUb [NLXPWR\NM \^LQ MROON[NWLN `RUU RVYJL] ]QN RWLXVN ]Ja NaYNW\N JWM MNON[[NM ]Ja KJUJWLN\ RW ]QN bNJ[ RW `QRLQ \^LQ MN]N[VRWJ]RXW R\ VJMN =QN LJ[[bRWP JVX^W] XO L^[[NW] ]Ja J\\N]\ JWM URJKRUR]RN\ J\ J] ]QN [NYX[]RWP MJ]N J[N ;6 " JWM ;6 # ;6 ! JWM ;6 " [N\YNL]R_NUb _ -NON[[NM =Ja *\\N]\ -NON[[NM ]Ja J\\N]\ J[N [NLXPWR\NM OX[ JUU MNM^L]RKUN ]NVYX[J[b MROON[NWLN\ ^W^\NM ]Ja UX\\N\ JWM ^WJK\X[KNM LJYR]JU JUUX`JWLN\ ]X ]QN Na]NW] ]QJ] R] R\ Y[XKJKUN ]QJ] O^]^[N ]JaJKUN Y[X࠰]\ `X^UM KN J_JRUJKUN JPJRW\] `QRLQ ]QN MNM^L]RKUN ]NVYX[J[b MROON[NWLN\ ^W^\NM ]Ja UX\\N\ JWM ^WJK\X[KNM LJYR]JU JUUX`JWLN\ LX^UM KN ^]RUR\NM 6JWJPNVNW] S^MPNVNW] R\ [NZ^R[NM ]X MN]N[VRWN ]QN JVX^W] XO MNON[[NM ]Ja J\\N]\ ]QJ] LJW KN [NLXPWR\NM KJ\NM XW ]QN J\\N\\VNW] XO ]QN Y[XKJKRUR]b XO ]QN O^]^[N ]JaJKUN Y[X࠰]\ =QN LJ[[bRWP JVX^W] XO MNON[[NM ]Ja J\\N]\ J\ J] ]QN [NYX[]RWP MJ]N R\ MR\LUX\NM RW 7X]N ]X ]QN ࠰WJWLRJU \]J]NVNW]\ (vi) Impairment of Trade Receivables =QN 0[X^Y ^\N\ ]QN \RVYUR࠰NM JYY[XJLQ ]X N\]RVJ]N J URON]RVN NaYNL]NM L[NMR] UX\\ JUUX`JWLN OX[ JUU ][JMN [NLNR_JKUN\ =QN 0[X^Y MN_NUXY\ ]QN NaYNL]NM UX\\ [J]N\ KJ\NM XW ]QN YJbVNW] Y[X࠰UN\ XO YJ\] \JUN\ JWM ]QN LX[[N\YXWMRWP QR\]X[RLJU L[NMR] UX\\N\ JWM JMS^\]\ OX[ Z^JUR]J]R_N JWM Z^JW]R]J]R_N [NJ\XWJKUN JWM \^YYX[]JKUN OX[`J[M UXXTRWP RWOX[VJ]RXW 2O ]QN NaYNL]J]RXW R\ MROON[NW] O[XV ]QN N\]RVJ]RXW \^LQ MROON[NWLN `RUU RVYJL] ]QN LJ[[bRWP _JU^N XO ][JMN [NLNR_JKUN\ =QN LJ[[bRWP JVX^W] XO ][JMN [NLNR_JKUN\ J\ J] ]QN [NYX[]RWP MJ]N J[N MR\LUX\NM RW 7X]N ]X ]QN ࠰WJWLRJU \]J]NVNW]\ Notes To The Financial Statements (cont’d)