Since the beginning of the reporting period, the Group adopted MFRS 13 Fair Value Measurement which
prescribed that fair value of an asset or a liability, except for lease transactions, is determined as the price
that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date. The measurement assumes that the transaction to sell the asset or
transfer the liability takes place either in the principal market or in the absence of a principal market, in the
most advantageous market.