Please please answer based on IAS 21 and refer the specific paragraph

Berjaya Sdn Bhd is a Malaysian-based entity whose functional currency is the Malaysian Ringgit. Berjaya has two subsidiaries, namely TOP Ltd and UP Ltd. Both TOP Ltd and UP Ltd obtain funding, denominated in the Malaysian Ringgit, only from Berjaya Sdn Bhd. - TOP Ltd is in the UK. Most of its products are manufactured and sold locally. Sales price, denominated in the British Pound, is determined by market competition and regulation of the Government in the UK. Sales and administration expenses are paid in the British Pound. All cash flows from operating activities are retained and reinvested by TOP Ltd in the UK. - UP Ltd is in New Zealand, but most of its products are purchased from Berjaya Sdn Bhd. Purchase invoices are denominated in the Malaysian Ringgit; while sales invoices are denominated in the New Zealand Dollar, determined by market competition and regulation of the government in New Zealand. Sales and administration expenses are paid in the New Zealand Dollar. All cash flows from operating activities are distributed to Berjaya Sdn Bhd. Required: Analyze and determine the functional currencies of TOP Ltd and UP Ltd