EXCEL FORCE MSC BERHAD Annual Report 2019

EXCEL FORCE MSC BERHAD - ANNUAL REPORT 2019 84 notes to the financial statements 31 december 2019 (cont’d) 10. Other Investments Group and Company 2019 2018 RM RM Non-current Financial assets measured at fair value through other comprehensive income Quoted shares 13,703,850 - The fair value of the listed equity securities was determined by reference to the quoted price in an active market. 11. Amount Due from Subsidiary Companies Company 2019 2018 RM RM Non-current Non-trade related Interest bearing (a) - 704,005 Current Non-trade related Interest bearing (a) 750,469 469,043 Non-interest bearing (b) 13,440 16,518 763,909 485,561 (a) This represents loans which is unsecured, bear interest at 6.60% (2018: 6.30% to 6.60%) per annum, have fixed repayment terms ranging from 8 to 9 years (2018: 7 to 9 years) and repayable on demand. (b) This represents loans which is unsecured, non-interest bearing and repayable on demand. 12. Inventories Group and Company 2019 2018 RM RM At cost Replacement parts 23,992 45,328 Recognised in profit or loss Inventories recognised as cost of sales 810,273 344,129