MFRS 12 firms require to disclose information that enables users of their financial statements to evaluate the effects of interests in other entities on their financial position, financial performance and cash flows. Choose TWO public companies listed on Bursa Malaysia from the same sectors which have interests in associate or joint venture companies. Evaluate the compliance with MFRS 12 Disclosure of Interests in Other Entities in their annual reports for the year ended 2019. Analysis on the compliance with disclosure requirement for MFRS 12 for companies 1 and 2