Tropicana Corporation Berhad Annual Report 2019

37. FINANCIAL INSTRUMENTS Classification of financial instruments Financial assets and financial liabilities are measured on an ongoing basis either at fair value or at amortised cost. The principal accounting policies of the Group and of the Company described how the class of financial instruments are measured, and how income and expenses, including fair value gains and losses are recognised. The following table analysed the financial assets and financial liabilities in the statements of financial position by the class of financial instrument to which they are assigned, and therefore by the measurement basis. Financial Fair value Financial assets at through liabilities at amortised profit or amortised cost loss cost Total RM’000 RM’000 RM’000 RM’000 Group 31 December 2019 Assets Other investments – 312 – 312 Trade and other receivables - Non-current 10,294 – – 10,294 - Current (excluding prepayments) 435,382 – – 435,382 Cash and bank balances 754,949 – – 754,949 Total financial assets 1,200,625 312 – 1,200,937 Total non-financial assets 10,089,048 Total assets 11,289,985 Liabilities Borrowings - Non-current – – 1,576,912 1,576,912 - Current – – 942,203 942,203 Trade and other payables - Non-current – – 501,190 501,190 - Current – – 1,599,617 1,599,617 Lease liabilities - Non-current – – 3,650 3,650 - Current – – 3,205 3,205 ICPS - Non-current – – 163,355 163,355 - Current – – 10,915 10,915 Total financial liabilities – – 4,801,047 4,801,047 Total non-financial liabilities 840,250 Total liabilities 5,641,297 For the financial year ended 31 December 2019 Notes to the Financial Statements Tropicana Corporation Berhad Annual Report 2019 pg 234 About Tropicana Our Strategic Performance Our Leadership