Frontken Berhad Annual Report 2018

62 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D) Revenue from Contracts with Customers and Other Income (Cont’d) (i) Revenue from contracts with customers (Cont’d) -NYNWMRWP XW ]QN \^K\]JWLN XO ]QN LXW][JL] [N_NW^N R\ [NLXPWR\NM `QNW ]QN YN[OX[VJWLN XKURPJ]RXW R\ \J]R\࠰NM `QRLQ VJb KN J] J YXRW] RW ]RVN X[ X_N[ ]RVN =QN 0[X^Y ][JW\ON[\ LXW][XU XO J PXXM X[ \N[_RLN J] J YXRW] RW ]RVN ^WUN\\ XWN XO ]QN OXUUX`RWP X_N[]RVN L[R]N[RJ R\ VN]# ۽ =QN L^\]XVN[ \RV^U]JWNX^\Ub [NLNR_N\ JWM LXW\^VN\ ]QN KNWN࠰]\ Y[X_RMNM J\ ]QN 0[X^Y YN[OX[V\ ۽ =QN 0[X^Y۴\ YN[OX[VJWLN L[NJ]N\ X[ NWQJWLN\ JW J\\N] ]QJ] ]QN L^\]XVN[ LXW][XU\ J\ ]QN J\\N] R\ L[NJ]NM X[ NWQJWLNM ۽ =QN 0[X^Y۴\ YN[OX[VJWLN MXN\ WX] L[NJ]N JW J\\N] `R]Q JW JU]N[WJ]R_N ^\N JWM ]QN 0[X^Y QJ\ JW NWOX[LNJKUN [RPQ] ]X YJbVNW] OX[ YN[OX[VJWLN LXVYUN]NM ]X MJ]N Sales of goods ;N_NW^N O[XV \JUN XO PXXM\ R\ [NLXPWR\NM `QNW ]QN 0[X^Y QJ\ ][JW\ON[[NM LXW][XU XO ]QN PXXM\ ]X ]QN L^\]XVN[ KNRWP `QNW ]QN PXXM\ QJ_N KNNW MNUR_N[NM ]X ]QN L^\]XVN[ JWM ^YXW R]\ JLLNY]JWLN /XUUX`RWP MNUR_N[b ]QN L^\]XVN[ QJ\ O^UU MR\L[N]RXW X_N[ ]QN VJWWN[ XO MR\][RK^]RXW JWM Y[RLN ]X \NUU ]QN PXXM\ JWM KNJ[\ ]QN [R\T\ XO XK\XUN\LNWLN JWM UX\\ RW [NUJ]RXW ]X ]QN PXXM\ Rendering of services ;N_NW^N O[XV \N[_RLN\ R\ [NLXPWR\NM J] J YXRW] RW ]RVN RW `QRLQ ]QN \N[_RLN\ QJ_N KNNW [NWMN[NM ]X J L^\]XVN[ /XUUX`RWP ]QN [NWMN[NM XO \N[_RLN\ ]QN 0[X^Y QJ\ J Y[N\NW] [RPQ] ]X YJbVNW] OX[ ]QN \N[_RLN\ [NWMN[NM JWM ]QN L^\]XVN[ QJ\ XK]JRWNM ]QN [NVJRWRWP KNWN࠰]\ O[XV ]QN \N[_RLN\ (ii) Management fee 6JWJPNVNW] ONN R\ [NLXPWR\NM XW JW JLL[^JU KJ\R\ (iii) Interest income 2W]N[N\] RWLXVN R\ [NLXPWR\NM XW JW JLL[^JU KJ\R\ ^\RWP ]QN NOONL]R_N RW]N[N\] VN]QXM (iv) Dividend income -R_RMNWM RWLXVN O[XV RW_N\]VNW] R\ [NLXPWR\NM `QNW ]QN [RPQ] ]X [NLNR_N MR_RMNWM YJbVNW] R\ N\]JKUR\QNM Income Taxes R ,^[[NW] ]Ja ,^[[NW] ]Ja J\\N]\ JWM URJKRUR]RN\ J[N NaYNL]NM JVX^W] XO RWLXVN ]Ja [NLX_N[JKUN X[ YJbJKUN ]X ]QN ]JaJ]RXW J^]QX[R]RN\ ,^[[NW] ]JaN\ J[N VNJ\^[NM ^\RWP ]Ja [J]N\ JWM ]Ja UJ`\ ]QJ] QJ_N KNNW NWJL]NM X[ \^K\]JW]R_NUb NWJL]NM J] ]QN NWM XO ]QN [NYX[]RWP YN[RXM JWM J[N [NLXPWR\NM RW Y[X࠰] X[ UX\\ NaLNY] ]X ]QN Na]NW] ]QJ] ]QN ]Ja [NUJ]N\ ]X R]NV\ [NLXPWR\NM X^]\RMN Y[X࠰] X[ UX\\ NR]QN[ RW X]QN[ LXVY[NQNW\R_N RWLXVN X[ MR[NL]Ub RW NZ^R]b Notes To The Financial Statements (cont’d)