Frontken Berhad Annual Report 2018

68 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D) Financial Instruments (Cont’d) (i) Financial Assets (Cont’d) Debt Instruments (Cont’d) / ۽ JR[ _JU^N ]Q[X^PQ X]QN[ LXVY[NQNW\R_N RWLXVN =QN ࠰WJWLRJU J\\N] R\ QNUM OX[ KX]Q LXUUNL]RWP LXW][JL]^JU LJ\Q ࠱X`\ JWM \NUURWP ]QN ࠰WJWLRJU J\\N] `QN[N ]QN J\\N]۴\ LJ\Q ࠱X`\ [NY[N\NW] \XUNUb YJbVNW]\ XO Y[RWLRYJU JWM RW]N[N\] 6X_NVNW]\ RW ]QN LJ[[bRWP JVX^W] J[N ]JTNW ]Q[X^PQ X]QN[ LXVY[NQNW\R_N RWLXVN JWM JLL^V^UJ]NM RW ]QN OJR[ _JU^N [N\N[_N NaLNY] OX[ ]QN [NLXPWR]RXW XO RVYJR[VNW] RW]N[N\] RWLXVN JWM OX[NRPW NaLQJWPN MROON[NWLN `QRLQ J[N [NLXPWR\NM MR[NL]Ub RW Y[X࠰] X[ UX\\ 2W]N[N\] RWLXVN R\ LJUL^UJ]NM ^\RWP ]QN NOONL]R_N RW]N[N\] [J]N VN]QXM / ۽ JR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ *UU X]QN[ ࠰WJWLRJU J\\N]\ ]QJ] MX WX] VNN] ]QN L[R]N[RJ OX[ JVX[]R\NM LX\] X[ OJR[ _JU^N ]Q[X^PQ X]QN[ LXVY[NQNW\R_N RWLXVN J[N VNJ\^[NM J] OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ =QN 0[X^Y [NLUJ\\R࠰N\ MNK] RW\][^VNW]\ `QNW JWM XWUb `QNW R]\ K^\RWN\\ VXMNU OX[ VJWJPRWP ]QX\N J\\N]\ LQJWPN Equity Instruments *UU NZ^R]b RW_N\]VNW]\ J[N \^K\NZ^NW]Ub VNJ\^[NM J] OJR[ _JU^N `R]Q PJRW\ JWM UX\\N\ [NLXPWR\NM RW Y[X࠰] X[ UX\\ NaLNY] `QN[N ]QN 0[X^Y QJ\ NUNL]NM ]X Y[N\NW] ]QN \^K\NZ^NW] LQJWPN\ RW OJR[ _JU^N RW X]QN[ LXVY[NQNW\R_N RWLXVN JWM JLL^V^UJ]NM RW ]QN OJR[ _JU^N [N\N[_N J] RWR]RJU [NLXPWR]RXW The designation at fair value through other comprehensive income is not permitted if the equity investment is either QNUM OX[ ][JMRWP X[ R\ MN\RPWJ]NM ]X NURVRWJ]N X[ \RPWR࠰LJW]Ub [NM^LN J VNJ\^[NVNW] X[ [NLXPWR]RXW RWLXW\R\]NWLb ]QJ] `X^UM X]QN[`R\N J[R\N -R_RMNWM RWLXVN O[XV ]QR\ LJ]NPX[b XO ࠰WJWLRJU J\\N]\ R\ [NLXPWR\NM RW Y[X࠰] X[ UX\\ `QNW ]QN 0[X^Y۴\ [RPQ] ]X receive payment is established unless the dividends clearly represent a recovery of part of the cost of the equity RW_N\]VNW]\ (ii) Financial Liabilities / ۽ RWJWLRJU URJKRUR]RN\ J] OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ /JR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ LJ]NPX[b LXVY[R\N\ ࠰WJWLRJU URJKRUR]RN\ ]QJ] J[N NR]QN[ QNUM OX[ ][JMRWP X[ J[N MN\RPWJ]NM ]X NURVRWJ]N X[ \RPWR࠰LJW]Ub [NM^LN J VNJ\^[NVNW] X[ [NLXPWR]RXW RWLXW\R\]NWLb ]QJ] `X^UM X]QN[`R\N J[R\N =QN LQJWPN\ RW OJR[ _JU^N XO ]QN\N ࠰WJWLRJU URJKRUR]RN\ J[N [NLXPWR\NM RW Y[X࠰] X[ UX\\ ۽ 8]QN[ ࠰WJWLRJU URJKRUR]RN\ 8]QN[ ࠰WJWLRJU URJKRUR]RN\ J[N \^K\NZ^NW]Ub VNJ\^[NM J] JVX[]R\NM LX\] ^\RWP ]QN NOONL]R_N RW]N[N\] VN]QXM =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 URJKRUR]b JWM XO JUUXLJ]RWP RW]N[N\] NaYNW\N X_N[ ]QN [NUN_JW] YN[RXM =QN NOONL]R_N RW]N[N\] [J]N R\ ]QN [J]N ]QJ] NaJL]Ub MR\LX^W]\ N\]RVJ]NM future cash payments (including all fees and points paid or received that form an integral part of the effective RW]N[N\] [J]N ][JW\JL]RXW LX\]\ JWM X]QN[ Y[NVR^V\ X[ MR\LX^W]\ ]Q[X^PQ ]QN NaYNL]NM URON XO ]QN ࠰WJWLRJU URJKRUR]b X[ J \QX[]N[ YN[RXM `QN[N JYY[XY[RJ]N Notes To The Financial Statements (cont’d)