Frontken Corporation Berhad 200401012517 (651020-T) • ANNUAL REPORT 2022 161 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 28. FINANCIAL INSTRUMENTS (CONT’D) (c) Classification of Financial Instruments (Cont’d) The Group The Company 2021 2021 RM RM Financial Assets Fair Value through Profit or Loss Short-term investments 51,737,748 48,643,961 Amortised Cost Trade receivables 115,599,901 - Other receivables 4,562,882 42,778 Amount owing by subsidiaries - 4,175,000 Fixed deposits with licensed banks 14,008,250 - Cash and bank balances 249,621,250 9,837,068 383,792,283 14,054,846 Financial Liability Amortised Cost Trade payables 21,463,171 - Other payables and accrued expenses 112,940,717 5,445,124 134,403,888 5,445,124 (d) Gains or Losses Arising from Financial Instruments The Group The Company 2022 2022 RM RM Financial Assets Fair Value through Profit or Loss Net gains recognised in profit or loss 452,762 350,908 Amortised Cost Net gains recognised in profit or loss 450,754 180,576 Financial Liability Amortised Cost Net losses recognised in profit or loss (26,034) -
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