Sasbadi Annual Report 2019

PAGE 121 ANNUAL REPORT 2019 FINANCIAL STATEMENTS (continued) 23. Financial instruments (continued) 23.1 Categories of financial instruments (continued) The table below provides an analysis of financial instruments as at 31 August 2018 categorised as follows: (a) Loans and receivables (“L&R”); (b) Available-for-sale financial assets (“AFS”); and (c) Financial liabilities measured at amortised cost (“FL”). Carrying amount L&R/ (FL) AFS 2018 RM’000 RM’000 RM’000 Financial assets Group Other investments 246 - 246 Trade and other receivables 56,032 56,032 - Cash and cash equivalents 6,164 6,164 - 62,442 62,196 246 Company Trade and other receivables 16,028 16,028 - Cash and cash equivalents 22 22 - 16,050 16,050 - Financial liabilities Group Loans and borrowings (42,655) (42,655) - Trade and other payables (18,992) (18,992) - (61,647) (61,647) - Company Trade and other payables (372) (372) -

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