Fraser & Neave Holdings Bhd Annual Report 2021

22. FINANCE INCOME Group Company 2021 RM’000 2020 RM’000 2021 RM’000 2020 RM’000 Interest income of financial assets calculated using the e!ective interest method that are: – at amortised cost 4,970 5,068 10,492 20,315 – other finance income – – 547 – 4,970 5,068 11,039 20,315 Recognised in profit or loss 4,970 5,068 11,039 20,315 23. FINANCE COSTS Group Company 2021 RM’000 2020 RM’000 2021 RM’000 2020 RM’000 Interest expense of financial liabilities that are not at fair value through profit or loss: – bank borrowings 1,432 2,868 – – Interest expense on lease liabilities 1,648 1,197 – – Other finance costs 99 793 1,317 – 3,179 4,858 1,317 – Recognised in profit or loss 3,179 4,858 1,317 – Financial Statements 221 Fraser & Neave Holdings Bhd ! Annual Report 2021

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