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 1 153 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) 27. FINANCIAL INSTRUMENTS (CONT’D) (c) Classification of Financial Instruments (Cont’d) The Group The Company 2020 2020 RM RM Financial Liability Amortised Cost Trade payables 18,830,813 - Other payables and accrued expenses 96,991,770 4,440,742 115,822,583 4,440,742 (d) Gains or Losses Arising from Financial Instruments The Group The Company 2021 2021 RM RM Financial Assets Fair Value through Profit or Loss Net gains recognised in profit or loss 153,347 98,923 Amortised Cost Net gains recognised in profit or loss 891,921 170,534 Financial Liability Amortised Cost Net losses recognised in profit or loss (64,043) - 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) -

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