(b) Mr Kim is an executive director of Wonder Sdn Bhd. Wonder Sdn Bhd has the power to participate in the financial and operating policy decisions of Success Sdn Bhd. Mr. Kim is an independent director of Success Sdn Bhd. He received director salary from Wonder Sdn Bhd and director fee from Success Sdn Bhd for the services provided. Mr Kim has separate appointment letters with both companies. Required: Discuss the disclosures for the director salary and director fee paid to Mr. Kim in the financial statements of Wonder Sdn Bhd and Success Sdn Bhd. (4 marks)