2. MATERIAL ACCOUNTING POLICY INFORMATION (CONTINUED) (i) Revenue and other income (continued) (ii) Dividend income Dividend income is recognised in profit or loss on the date that the Group’s or the Company’s right to receive payment is established. (iii) Management fee Management fee is recognised at a point in time when services are rendered. (iv) Interest income Interest income is recognised as it accrues using the effective interest method. (j) Asset classified as held for sale Non-current assets are classified as held for sale if they meet certain conditions and their carrying amounts will be recovered principally through sale transactions rather than through continuing use. The condition is regarded as met only when the asset is available for immediate sale in its present condition subject to terms that are usual and customary, and the sale is highly probable. Non-current assets or disposal groups held for sale are not depreciated and are measured at the lower of carrying amount and fair value less costs to sell. Any differences are recognised in profit or loss. 139 Financial Statements DAGANG NeXCHANGE BERHAD Integrated Report 2024 NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 December 2024
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