NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2023 CONT’D 20. TRADE AND OTHER RECEIVABLES (Cont’d) (s) The following table demonstrates the sensitivity analysis of the Group and of the Company to a reasonably possible change in the PHP, THB, AUD, USD, IDR and SGD exchange rates against the respective functional currencies of the Group entities, with all other variables held constant: Group Company 2023 2022 2023 2022 RM RM RM RM Profit after taxation/Retained earnings/ (Accumulated losses) PHP/RM - strengthen by 10% (2022: 10%) 1,438,868 474,594 - - PHP/RM - weaken by 10% (2022: 10%) (1,438,868) (474,594) - - THB/RM - strengthen by 10% (2022: 10%) 644,523 408,843 - - THB/RM - weaken by 10% (2022: 10%) (644,523) (408,843) - - AUD/RM - strengthen by 10% (2022: 10%) 44,560 54,681 - - AUD/RM - weaken by 10% (2022: 10%) (44,560) (54,681) - - USD/RM - strengthen by 10% (2022: 10%) 119,806 392,371 334,115 111,663 USD/RM - weaken by 10% (2022: 10%) (119,806) (392,371) (334,115) (111,663) IDR/RM - strengthen by 10% (2022: 10%) 13,717 60 - - IDR/RM - weaken by 10% (2022: 10%) (13,717) (60) - - SGD/RM - strengthen by 10% (2022: 10%) 46 9,304 - - SGD/RM - weaken by 10% (2022: 10%) (46) (9,304) - - 21. OTHER INVESTMENTS Group Company 2023 2022 2023 2022 RM RM RM RM Financial assets at fair value through profit or loss Non-current assets Quoted shares in Malaysia 8,250 26,750 - - Current assets Unquoted unit trusts in Malaysia 6,264,741 14,900,727 6,264,741 9,951,410 6,272,991 14,927,477 6,264,741 9,951,410 140 GHL SYSTEMS BERHAD 199401007361 (293040-D)
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