Frontken Berhad Annual Report 2020

Annual Report 2020 135 FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) Notes to the Financial Statements (cont’d) 28. FINANCIAL INSTRUMENTS (CONT’D) (c) Classification of Financial Instruments (Cont’d) The Group The Company 2019 2019 RM RM Financial Liability Amortised Cost Trade payables 16,889,347 – Other payables and accrued expenses 64,873,301 3,888,523 Amount owing to subsidiaries – 3,431,325 Term loans 843,865 – 82,606,513 7,319,848 (d) Gains or Losses Arising from Financial Instruments The Group The Company 2020 2020 RM RM Financial Assets Fair Value through Profit or Loss Net gains recognised in profit or loss 201,614 136,787 Amortised Cost Net gains recognised in profit or loss 1,048,222 164,218 Financial Liability Amortised Cost Net losses recognised in profit or loss (214,951) – The Group The Company 2019 2019 RM RM Financial Assets Fair Value through Profit or Loss Net gains recognised in profit or loss 179,852 151,633 Amortised Cost Net gains recognised in profit or loss 972,372 575,386 Financial Liability Amortised Cost Net losses recognised in profit or loss (89,799) –

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