29.
CATEGORIES OF FINANCIAL INSTRUMENTS
The table below provides an analysis of financial instruments categorised as loans and receivables (“L&R”),
available-for-sale financial assets (“AFS”), financial liabilities measured at amortised cost (“FL”) and fair
value through profit or loss (“FVTPL”).
Carrying
amount
L&R
AFS
FL
FVTPL
RM
RM
RM
RM
RM
GROUP
2014
Financial assets
Other investments
1,359,900
- 1,359,900
-
-
Trade receivables
20,123,542 20,123,542
-
-
-
Other receivables
877,630 877,630
-
-
-
Cash and cash
equivalents
8,382,388 8,382,388
-
-
-
30,743,460 29,383,560 1,359,900
-
-
Financial liabilities
Trade payables
9,600,566
-
- 9,600,566
-
Other payables
6,724,750
-
- 6,724,750
-
Derivative financial
liabilities
1,305,875
-
-
- 1,305,875
Finance lease
liabilities
188,408
-
-
188,408
-
17,819,599
-
- 16,513,724 1,305,875
2013
Financial assets
Other investments
1,359,900
-
1,359,900
-
-
Trade receivables
18,683,638 18,683,638
-
-
-
Other receivables
680,044
680,044
-
-
-
Cash and cash
equivalents
4,898,974 4,898,974
-
-
-
25,622,556 24,262,656 1,359,900
-
-
Financial liabilities
Trade payables
10,464,585
-
- 10,464,585
-
Other payables
5,487,925
-
-
5,487,925
-
Derivative financial
liabilities
164,462
-
-
- 164,462
Short term bank
borrowings
6,380,984
-
-
6,380,984
-
Finance lease
liabilities
314,290
-
-
314,290
-
22,812,246
-
- 22,647,784 164,462
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2014 (CONT’D)
•
Pentamaster Corporation Berhad
(572307-U)
Annual Report 2014
81
