Frontken Berhad Annual Report 2018

72 Frontken Corporation Berhad (651020-T) ANNUAL REPORT 2018 3. SIGNIFICANT ACCOUNTING POLICIES (CONT’D) Impairment (i) Impairment of Financial Assets =QN 0[X^Y [NLXPWR\N\ J UX\\ JUUX`JWLN OX[ NaYNL]NM L[NMR] UX\\N\ XW RW_N\]VNW]\ RW MNK] RW\][^VNW]\ ]QJ] J[N VNJ\^[NM J] JVX[]R\NM LX\] JWM XW ][JMN [NLNR_JKUN\ =QN NaYNL]NM L[NMR] UX\\ R\ N\]RVJ]NM J\ ]QN MROON[NWLN KN]`NNW JUU LXW][JL]^JU LJ\Q ࠱X`\ ]QJ] J[N M^N ]X ]QN 0[X^Y RW JLLX[MJWLN `R]Q ]QN LXW][JL] JWM JUU ]QN LJ\Q ࠱X`\ ]QJ] ]QN 0[X^Y NaYNL]\ ]X [NLNR_N MR\LX^W]NM J] ]QN X[RPRWJU NOONL]R_N RW]N[N\] [J]N =QN JVX^W] XO NaYNL]NM L[NMR] UX\\N\ R\ ^YMJ]NM J] NJLQ [NYX[]RWP MJ]N ]X [N࠱NL] LQJWPN\ RW L[NMR] [R\T \RWLN RWR]RJU [NLXPWR]RXW XO ]QN [N\YNL]R_N ࠰WJWLRJU RW\][^VNW] =QN 0[X^Y JU`Jb\ [NLXPWR\N\ URON]RVN NaYNL]NM L[NMR] UX\\N\ OX[ ][JMN [NLNR_JKUN\ ^\RWP ]QN \RVYUR࠰NM JYY[XJLQ =QN NaYNL]NM L[NMR] UX\\N\ XW ]QN\N ࠰WJWLRJU J\\N]\ J[N N\]RVJ]NM ^\RWP J Y[X_R\RXW VJ][Ra KJ\NM XW ]QN 0[X^Y۴\ QR\]X[RLJU L[NMR] UX\\ NaYN[RNWLN JWM J[N JMS^\]NM OX[ OX[`J[M UXXTRWP RWOX[VJ]RXW RWLU^MRWP ]RVN _JU^N XO VXWNb `QN[N JYY[XY[RJ]N /X[ JUU X]QN[ ࠰WJWLRJU RW\][^VNW]\ ]QN 0[X^Y [NLXPWR\N\ URON]RVN NaYNL]NM L[NMR] UX\\N\ `QNW ]QN[N QJ\ KNNW J \RPWR࠰LJW] RWL[NJ\N RW L[NMR] [R\T \RWLN RWR]RJU [NLXPWR]RXW 1X`N_N[ RO ]QN L[NMR] [R\T XW ]QN ࠰WJWLRJU RW\][^VNW] QJ\ WX] RWL[NJ\NM \RPWR࠰LJW]Ub \RWLN RWR]RJU [NLXPWR]RXW ]QN 0[X^Y VNJ\^[N\ ]QN UX\\ JUUX`JWLN OX[ ]QJ] ࠰WJWLRJU RW\][^VNW] J] JW JVX^W] NZ^JU ]X VXW]Q NaYNL]NM L[NMR] UX\\N\ =QN 0[X^Y [NLXPWR\N\ JW RVYJR[VNW] PJRW X[ UX\\ RW Y[X࠰] X[ UX\\ OX[ JUU ࠰WJWLRJU RW\][^VNW]\ `R]Q J LX[[N\YXWMRWP JMS^\]VNW] ]X ]QNR[ LJ[[bRWP JVX^W] ]Q[X^PQ J UX\\ JUUX`JWLN JLLX^W] NaLNY] OX[ RW_N\]VNW]\ RW MNK] RW\][^VNW]\ ]QJ] J[N VNJ\^[NM J] OJR[ _JU^N ]Q[X^PQ X]QN[ LXVY[NQNW\R_N RWLXVN OX[ `QRLQ ]QN UX\\ JUUX`JWLN R\ [NLXPWR\NM RW X]QN[ LXVY[NQNW\R_N RWLXVN JWM JLL^V^UJ]NM RW ]QN OJR[ _JU^N [N\N[_N JWM MXN\ WX] [NM^LN ]QN LJ[[bRWP JVX^W] XO ]QN ࠰WJWLRJU J\\N] RW ]QN \]J]NVNW] XO ࠰WJWLRJU YX\R]RXW *LLX^W]RWP 9XURLb *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 XW ]QN RVYJR[VNW] XO 0[X^Y۴\ ࠰WJWLRJU J\\N]\ QJ\ KNNW JLLX^W]NM OX[ RW JLLX[MJWLN `R]Q R]\ Y[N_RX^\ JLLX^W]RWP YXURLb J\ \^VVJ[R\NM KNUX`# ۽ =QN 0[X^Y J\\N\\NM J] ]QN NWM XO NJLQ [NYX[]RWP YN[RXM `QN]QN[ ]QN[N `J\ XKSNL]R_N N_RMNWLN ]QJ] J ࠰WJWLRJU J\\N] X[ P[X^Y XO ࠰WJWLRJU J\\N]\ `J\ RVYJR[NM 2VYJR[VNW] UX\\N\ `N[N RWL^[[NM XWUb RO ]QN[N `J\ XKSNL]R_N evidence of impairment as a result of one or more events that occurred after the initial recognition of the asset JWM ]QJ] N_NW]\ QJM JW RVYJL] XW ]QN N\]RVJ]NM O^]^[N LJ\Q ࠱X`\ XO ]QN ࠰WJWLRJU J\\N] X[ P[X^Y XO ࠰WJWLRJU J\\N]\ ]QJ] LX^UM KN [NURJKUb N\]RVJ]NM 2W ]QN LJ\N XO NZ^R]b RW_N\]VNW]\ LUJ\\R࠰NM J\ J_JRUJKUN OX[ \JUN J \RPWR࠰LJW] X[ Y[XUXWPNM MNLURWN RW ]QN OJR[ _JU^N XO ]QN \NL^[R]b KNUX` R]\ LX\] `J\ LXW\RMN[NM JW RWMRLJ]X[ ]QJ] ]QN J\\N]\ J[N RVYJR[NM RR 2VYJR[VNW] XO 7XW ࠰WJWLRJU *\\N]\ =QN LJ[[bRWP _JU^N\ XO J\\N]\ X]QN[ ]QJW ]QX\N ]X `QRLQ 6/;< 2VYJR[VNW] XO *\\N]\ MXN\ WX] JYYUb J[N reviewed at the end of each reporting period for impairment when an annual impairment assessment is compulsory X[ ]QN[N R\ JW RWMRLJ]RXW ]QJ] ]QN J\\N]\ VRPQ] KN RVYJR[NM 2VYJR[VNW] R\ VNJ\^[NM Kb LXVYJ[RWP ]QN LJ[[bRWP _JU^N\ XO ]QN J\\N]\ `R]Q ]QNR[ [NLX_N[JKUN JVX^W]\ @QNW ]QN LJ[[bRWP JVX^W] XO JW J\\N] NaLNNM\ R]\ [NLX_N[JKUN JVX^W] ]QN J\\N] R\ `[R]]NW MX`W ]X R]\ [NLX_N[JKUN JVX^W] JWM JW RVYJR[VNW] UX\\ \QJUU KN [NLXPWR\NM =QN [NLX_N[JKUN JVX^W] XO JW J\\N] R\ ]QN QRPQN[ XO ]QN J\\N]\۴ OJR[ _JU^N UN\\ LX\]\ ]X \NUU JWM R]\ _JU^N RW ^\N `QRLQ R\ VNJ\^[NM Kb [NON[NWLN ]X MR\LX^W]NM O^]^[N LJ\Q ࠱X`\ ^\RWP J Y[N ]Ja MR\LX^W] [J]N ]QJ] [N࠱NL]\ L^[[NW] VJ[TN] J\\N\\VNW]\ XO ]QN ]RVN _JU^N XO VXWNb JWM ]QN [R\T\ \YNLR࠰L ]X ]QN J\\N] @QN[N R] R\ WX] YX\\RKUN ]X N\]RVJ]N ]QN [NLX_N[JKUN JVX^W] XO JW RWMR_RM^JU J\\N] ]QN 0[X^Y MN]N[VRWN\ ]QN [NLX_N[JKUN JVX^W] XO ]QN LJ\Q PNWN[J]RWP ^WR] ]X `QRLQ ]QN J\\N] KNUXWP\ Notes To The Financial Statements (cont’d)