Frontken Berhad Annual Report 2018

67 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D) Functional and Foreign Currencies (Cont’d) (iii) Foreign operations (Cont’d) 2W JMMR]RXW RW [NUJ]RXW ]X J YJ[]RJU MR\YX\JU XO J \^K\RMRJ[b ]QJ] MXN\ WX] [N\^U] RW ]QN 0[X^Y UX\RWP LXW][XU X_N[ ]QN \^K\RMRJ[b ]QN Y[XYX[]RXWJ]N \QJ[N XO JLL^V^UJ]NM NaLQJWPN MROON[NWLN\ J[N [NJ]][RK^]NM ]X WXW LXW][XUURWP RW]N[N\]\ JWM J[N WX] [NLXPWR\NM RW Y[X࠰] X[ UX\\ @QNW ]QN 0[X^Y MR\YX\N\ XO XWUb YJ[] XO R]\ RW_N\]VNW] RW JW J\\XLRJ]N ]QJ] RWLU^MN\ J OX[NRPW XYN[J]RXW `QRUN [N]JRWRWP \RPWR࠰LJW] RW࠱^NWLN ]QN Y[XYX[]RXWJ]N \QJ[N XO ]QN JLL^V^UJ]R_N NaLQJWPN MROON[NWLN\ R\ [NLUJ\\R࠰NM ]X Y[X࠰] X[ UX\\ 2W ]QN LXW\XURMJ]NM ࠰WJWLRJU \]J]NVNW]\ `QNW \N]]UNVNW] XO JW RW][JP[X^Y UXJW R\ WNR]QN[ YUJWWNM WX[ URTNUb ]X XLL^[ RW ]QN OX[N\NNJKUN O^]^[N ]QN NaLQJWPN MROON[NWLN\ J[R\RWP O[XV ][JW\UJ]RWP \^LQ VXWN]J[b R]NV J[N LXW\RMN[NM ]X OX[V YJ[] XO J WN] RW_N\]VNW] RW ]QN OX[NRPW XYN[J]RXW JWM J[N [NLXPWR\NM RW X]QN[ LXVY[NQNW\R_N RWLXVN Financial Instruments /RWJWLRJU J\\N]\ JWM ࠰WJWLRJU URJKRUR]RN\ J[N [NLXPWR\NM RW ]QN \]J]NVNW]\ XO ࠰WJWLRJU YX\R]RXW `QNW ]QN 0[X^Y QJ\ KNLXVN J YJ[]b ]X ]QN LXW][JL]^JU Y[X_R\RXW\ XO ]QN RW\][^VNW]\ /RWJWLRJU RW\][^VNW]\ J[N LUJ\\R࠰NM J\ ࠰WJWLRJU J\\N]\ ࠰WJWLRJU URJKRUR]RN\ X[ NZ^R]b RW\][^VNW]\ RW JLLX[MJWLN `R]Q ]QN \^K\]JWLN XO ]QN LXW][JL]^JU J[[JWPNVNW] JWM ]QNR[ MN࠰WR]RXW RW 6/;< 2W]N[N\] MR_RMNWM\ PJRW\ JWM UX\\N\ [NUJ]RWP ]X J ࠰WJWLRJU RW\][^VNW] LUJ\\R࠰NM J\ J URJKRUR]b J[N [NYX[]NM J\ JW NaYNW\N X[ RWLXVN -R\][RK^]RXW\ ]X QXUMN[\ XO ࠰WJWLRJU RW\][^VNW]\ LUJ\\R࠰NM J\ NZ^R]b J[N LQJ[PNM MR[NL]Ub ]X NZ^R]b Financial instruments are offset when the Group has a legally enforceable right to offset and intends to settle either on J WN] KJ\R\ X[ ]X [NJUR\N ]QN J\\N] JWM \N]]UN ]QN URJKRUR]b \RV^U]JWNX^\Ub * ࠰WJWLRJU RW\][^VNW] R\ [NLXPWR\NM RWR]RJUUb J] R]\ OJR[ _JU^N X]QN[ ]QJW ][JMN [NLNR_JKUN\ `R]QX^] \RPWR࠰LJW] ࠰WJWLRWP LXVYXWNW] `QRLQ J[N VNJ\^[NM J] ][JW\JL]RXW Y[RLN J\ MN࠰WNM RW 6/;< ;N_NW^N O[XV ,XW][JL]\ `R]Q ,^\]XVN[\ J] RWLNY]RXW =[JW\JL]RXW LX\]\ ]QJ] J[N MR[NL]Ub J]][RK^]JKUN ]X ]QN JLZ^R\R]RXW X[ R\\^N XO ]QN ࠰WJWLRJU RW\][^VNW] X]QN[ ]QJW J ࠰WJWLRJU RW\][^VNW] J] OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ J[N JMMNM ]X MNM^L]NM O[XV ]QN OJR[ _JU^N XW RWR]RJU [NLXPWR]RXW J\ JYY[XY[RJ]N =[JW\JL]RXW LX\]\ XW ]QN ࠰WJWLRJU RW\][^VNW] J] OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ J[N [NLXPWR\NM RVVNMRJ]NUb RW Y[X࠰] X[ UX\\ /RWJWLRJU RW\][^VNW]\ [NLXPWR\NM RW ]QN \]J]NVNW]\ XO ࠰WJWLRJU YX\R]RXW J[N MR\LUX\NM RW ]QN RWMR_RM^JU YXURLb \]J]NVNW] J\\XLRJ]NM `R]Q NJLQ R]NV (i) Financial Assets *UU [NLXPWR\NM ࠰WJWLRJU J\\N]\ J[N VNJ\^[NM \^K\NZ^NW]Ub RW ]QNR[ NW]R[N]b J] NR]QN[ JVX[]R\NM LX\] X[ OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ X[ X]QN[ LXVY[NQNW\R_N RWLXVN MNYNWMRWP XW ]QN LUJ\\R࠰LJ]RXW XO ]QN ࠰WJWLRJU J\\N]\ Debt Instruments * ۽ VX[]R\NM LX\] =QN ࠰WJWLRJU J\\N] R\ QNUM OX[ LXUUNL]RXW XO LXW][JL]^JU LJ\Q ࠱X`\ `QN[N ]QX\N LJ\Q ࠱X`\ [NY[N\NW] \XUNUb YJbVNW]\ XO Y[RWLRYJU JWM RW]N[N\] 2W]N[N\] RWLXVN R\ [NLXPWR\NM Kb JYYUbRWP ]QN NOONL]R_N RW]N[N\] [J]N ]X ]QN P[X\\ LJ[[bRWP JVX^W] XO ]QN ࠰WJWLRJU J\\N] @QNW ]QN J\\N] QJ\ \^K\NZ^NW]Ub KNLXVN L[NMR] RVYJR[NM ]QN RW]N[N\] RWLXVN R\ [NLXPWR\NM Kb JYYUbRWP ]QN NOONL]R_N RW]N[N\] [J]N ]X ]QN JVX[]R\NM LX\] XO ]QN ࠰WJWLRJU J\\N] =QN NOONL]R_N RW]N[N\] VN]QXM R\ J VN]QXM XO LJUL^UJ]RWP ]QN JVX[]R\NM LX\] XO J ࠰WJWLRJU J\\N] JWM XO JUUXLJ]RWP RW]N[N\] RWLXVN X_N[ ]QN [NUN_JW] YN[RXM =QN NOONL]R_N RW]N[N\] [J]N R\ ]QN [J]N ]QJ] MR\LX^W]\ N\]RVJ]NM O^]^[N LJ\Q [NLNRY]\ RWLU^MRWP JUU ONN\ JWM YXRW]\ YJRM X[ [NLNR_NM ]QJ] OX[V JW RW]NP[JU YJ[] XO ]QN NOONL]R_N RW]N[N\] [J]N ][JW\JL]RXW LX\]\ JWM X]QN[ Y[NVR^V\ X[ MR\LX^W]\ NaLU^MRWP NaYNL]NM L[NMR] UX\\N\ ]Q[X^PQ ]QN NaYNL]NM URON XO ]QN ࠰WJWLRJU J\\N] X[ J \QX[]N[ YN[RXM `QN[N JYY[XY[RJ]N Notes To The Financial Statements (cont’d)