Frontken Berhad Annual Report 2018

70 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D) Financial Instruments (Cont’d) *LLX^W]RWP 9XURLRN\ *YYURNM >W]RU -NLNVKN[ =QN 0[X^Y QJ\ JYYURNM 6/;< " [N][X\YNL]R_NUb K^] QJ\ NUNL]NM WX] ]X [N\]J]N LXVYJ[J]R_N RWOX[VJ]RXW XO R]\ ࠰WJWLRJU RW\][^VNW]\ *\ J [N\^U] ]QN LXVYJ[J]R_N RWOX[VJ]RXW XO ]QN 0[X^Y۴\ ࠰WJWLRJU J\\N]\ LXW]RW^N\ ]X KN JLLX^W]NM OX[ RW JLLX[MJWLN `R]Q ]QNR[ Y[N_RX^\ JLLX^W]RWP YXURLRN\ J\ \^VVJ[R\NM KNUX`# / ۽ RWJWLRJU J\\N]\ `N[N MN\RPWJ]NM J] OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ `QNW ]QN ࠰WJWLRJU J\\N] `J\ NR]QN[ QNUM OX[ ][JMRWP X[ `J\ 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 -N[R_J]R_N\ `N[N JU\X LUJ\\R࠰NM J\ QNUM OX[ ][JMRWP ^WUN\\ ]QNb `N[N MN\RPWJ]NM J\ QNMPN\ /RWJWLRJU J\\N]\ J] OJR[ _JU^N ]Q[X^PQ Y[X࠰] X[ UX\\ `N[N \]J]NM J] OJR[ _JU^N J] NJLQ [NYX[]RWP MJ]N `R]Q JWb PJRW X[ UX\\ J[R\RWP XW [NVNJ\^[NVNW] [NLXPWR\NM RW Y[X࠰] X[ UX\\ ۽ >WZ^X]NM ][JMN [NLNR_JKUN\ JWM X]QN[ [NLNR_JKUN\ `R]Q ࠰aNM X[ MN]N[VRWJKUN YJbVNW]\ `N[N LUJ\\R࠰NM J\ UXJW\ JWM [NLNR_JKUN\ ࠰WJWLRJU J\\N]\ VNJ\^[NM J] JVX[]R\NM LX\] ^\RWP ]QN NOONL]R_N RW]N[N\] VN]QXM UN\\ JWb RVYJR[VNW] UX\\ 2W]N[N\] RWLXVN `J\ [NLXPWR\NM Kb JYYUbRWP ]QN NOONL]R_N RW]N[N\] [J]N NaLNY] OX[ \QX[] ]N[V [NLNR_JKUN\ `QNW ]QN [NLXPWR]RXW XO RW]N[N\] `X^UM KN RVVJ]N[RJU Property, Plant and Equipment *UU R]NV\ XO Y[XYN[]b YUJW] JWM NZ^RYVNW] J[N RWR]RJUUb VNJ\^[NM J] LX\] ,X\] RWLU^MN\ NaYNWMR]^[N ]QJ] J[N MR[NL]Ub attributable to the acquisition of the asset and other costs directly attributable to bringing the asset to working condition OX[ R]\ RW]NWMNM ^\N <^K\NZ^NW] ]X RWR]RJU [NLXPWR]RXW JUU Y[XYN[]b YUJW] JWM NZ^RYVNW] X]QN[ ]QJW O[NNQXUM UJWM J[N \]J]NM J] LX\] UN\\ JLL^V^UJ]NM MNY[NLRJ]RXW JWM JWb RVYJR[VNW] UX\\N\ /[NNQXUM UJWM R\ \]J]NM J] LX\] UN\\ RVYJR[VNW] UX\\N\ RO JWb JWM R\ WX] MNY[NLRJ]NM <^K\NZ^NW] LX\]\ J[N RWLU^MNM RW ]QN J\\N]۴\ LJ[[bRWP JVX^W] X[ [NLXPWR\NM J\ J \NYJ[J]N J\\N] J\ JYY[XY[RJ]N XWUb `QNW ]QN LX\] R\ RWL^[[NM JWM R] R\ Y[XKJKUN ]QJ] ]QN O^]^[N NLXWXVRL KNWN࠰]\ J\\XLRJ]NM `R]Q ]QN J\\N] `RUU ࠱X` ]X ]QN 0[X^Y JWM ]QN LX\] XO ]QN J\\N] LJW KN VNJ\^[NM [NURJKUb =QN LJ[[bRWP JVX^W] XO YJ[]\ ]QJ] J[N [NYUJLNM R\ MN[NLXPWR\NM =QN LX\]\ XO ]QN MJb ]X MJb \N[_RLRWP XO Y[XYN[]b YUJW] JWM NZ^RYVNW] J[N [NLXPWR\NM RW Y[X࠰] X[ UX\\ J\ RWL^[[NM -NY[NLRJ]RXW XW Y[XYN[]b YUJW] JWM NZ^RYVNW] R\ LQJ[PNM ]X Y[X࠰] X[ UX\\ ^WUN\\ R] R\ RWLU^MNM RW ]QN LJ[[bRWP JVX^W] XO another asset) on the straight-line method to write off the depreciable amount of the assets over their estimated useful UR_N\ -NY[NLRJ]RXW XO JW J\\N] MXN\ WX] LNJ\N `QNW ]QN J\\N] KNLXVN\ RMUN X[ R\ [N]R[NM O[XV JL]R_N ^\N ^WUN\\ ]QN J\\N] R\ O^UUb MNY[NLRJ]NM =QN Y[RWLRYJU JWW^JU [J]N\ ^\NM OX[ ]QR\ Y^[YX\N J[N# Freehold buildings 25 - 50 years Long-term leasehold buildings 50 years Long-term leasehold land bNJ[\ /JL]X[b JWM XO࠰LN [NWX_J]RXW Plant and machinery Workshop tools 8O࠰LN NZ^RYVNW] ! /^[WR]^[N JWM ࠰]]RWP\ Motor vehicles Computers ! ,JYR]JU `X[T RW Y[XP[N\\ R\ \]J]NM J] LX\] ,X\] LXVY[R\N\ ]QN MR[NL] NaYNWMR]^[N RWL^[[NM XW ]QN LXW\][^L]RXW JWM LXVVR\\RXWRWP XO ]QN LJYR]JU J\\N] ,JYR]JU `X[T RW Y[XP[N\\ R\ WX] MNY[NLRJ]NM ^W]RU R]\ LXVYUN]RXW JWM J_JRUJKRUR]b OX[ LXVVN[LRJU ^\N Notes To The Financial Statements (cont’d)

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