ANSWER
According to Garis Panduan Am Pelabelan Makanan (Bahagian IV, Peraturan-Peraturan Makanan 1985), the conditions for “Source of “ claim for Iron is 15% of NRV per 100g (solid) or 7.5%NRV per 100ml (liquid) or 5% of NRV per 100kcal.
Reference
Food Safety and Quality Division of Ministry of Health. (2011). Garis Panduan Am Pelabelan Makanan (Bahagian IV, Peraturan-Peraturan Makanan 1985).