Frontken Berhad Annual Report 2021

Frontken Corporation Berhad 200401012517 (651020-T) • A N N U A L R E P O R T 2 0 2 1 129 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 17. TRADE RECEIVABLES, OTHER RECEIVABLES, DEPOSITS AND PREPAID EXPENSES (CONT’D) Included in trade receivables of the Group are the following amount owing by the related parties:- The Group 2021 2020 RM RM AMT Engineering Sdn. Bhd. 3,595 1,275 A & I Engine Rebuilders Sdn. Bhd. 19,925 - Tenaga-Tech (M) Sdn. Bhd. - 11,371 23,520 12,646 The said amount, which arises mainly from trade transactions, is unsecured, interest-free and repayable on demand. The amount owing is to be settled in cash. The related parties and their relationships with the Group are as follows:- Name of related parties Relationship A & I Engine Rebuilders Sdn. Bhd. A company in which Sia Chiok Meng, a director of a subsidiary, is also a director and has a financial interest. AMT Engineering Sdn. Bhd. A company in which Sia Chiok Meng, a director of a subsidiary, is also a director and has a financial interest. Tenaga-Tech (M) Sdn. Bhd. A company in which Mohd Shukri Bin Hitam and Fauziah Binti Hamlawi, directors of a subsidiary, are also directors and have financial interest. Transactions undertaken with related parties during the financial year are as follows:- The Group 2021 2020 RM RM A & I Engine Rebuilders Sdn. Bhd. Sales 40,555 12,790 AMT Engineering Sdn. Bhd. Sales 31,006 32,513 Purchases 3,490 1,460 Rental expense 144,000 135,000 Tenaga-Tech (M) Sdn. Bhd. Sales 27,279 25,383 Purchases 316,103 177,381

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