EXCEL FORCE MSC BERHAD Annual Report 2018

87 ANNUAL REPORT 2018 8. Investment in Subsidiary Companies (cont’d) (b) Acquisition of equity interest from non-controlling interests In the previous financial year, the Company acquired additional 40% equity interest in Insage (MSC) Sdn. Bhd. (“Insage”) for a cash consideration of RM1, thus increasing its equity interest from 60% to 100%. The effect of changes in equity interest that is attributable to the owners of the parent is as follows: Group 2018 2017 RM RM Carrying amount of non-controlling interests acquired - (80,744) Consideration paid to non-controlling interests - (1) Decrease in parent's equity - (80,745) 9. Amount Due from/(to) Subsidiary Companies Company 2018 2017 RM RM Non-current Non-trade related Interest bearing (a) 704,005 1,012,420 Current Trade related Non-interest bearing (b) - (46,699) Non-trade related Interest bearing (a) 469,043 369,956 Non-interest bearing (c) 16,518 - 485,561 323,257 (a) Amount due from a subsidiary company This represents loans which is unsecured, bear interest at 6.30% to 6.60% (2017: 6.30% to 6.60%) per annum, have fixed repayment terms ranging from 7 to 9 years and are payable in cash and cash equivalents. (b) Amount due to a subsidiary company This represents trade balances which is unsecured, non-interest bearing and repayable on demand. (c) Amount due from a subsidiary company This represents non-trade balances which is unsecured, non-interest bearing and repayable on demand. Notes To The Financial Statements 31 December 2018 (cont’d)