NOTES TO THE FINANCIAL STATEMENTS (CONT’D) FRONTKEN CORPORATION BERHAD 200401012517 (651020-T) ANNUAL REPORT 2025 132 28. FINANCIAL INSTRUMENTS (CONT’D) (a) Financial Risk Management Policies (Cont’d) Market Risk (Cont’d) (i) Foreign currency risk (Cont’d) The exposure to foreign currency risk is as follows: (Cont’d) Singapore Ringgit United States New Taiwan Dollar Malaysia Dollar Dollar Total RM RM RM RM RM The Company 2025 Financial assets Cash and bank balances 133 2,446,759 7,591 - 2,454,483 Amount owing by subsidiaries - 675,000 - 4,384,099 5,059,099 133 3,121,759 7,591 4,384,099 7,513,582 Less: Net financial assets denominated in the entity’s functional currency - (3,121,759) - - (3,121,759) Currency exposure 133 - 7,591 4,384,099 4,391,823
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