ANSWER
According to Garis Panduan Am Pelabelan Makanan (Bahagian IV, Peraturan-Peraturan Makanan 1985), the nutrient function claim* for calcium and magnesium are as following:
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Calcium: Calcium aids in the development of strong bones and teeth
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Magnesium: Magnesium promotes calcium absorption and retention
* No label which describes any food shall include any claim relating to the function of a nutrient in the body unless the food for which the nutrient function claim is made shall contain at least the amount of nutrient in the level to be considered as a source of that nutrient per reference amount as specified in Table II to the Fifth A Schedule.
Reference
Food Safety and Quality Division of Ministry of Health. (2011). Garis Panduan Am Pelabelan Makanan (Bahagian IV, Peraturan-Peraturan Makanan 1985).