112 MSC BERHAD Notes to the Financial Statements (cont’d) 36. Financial Instruments (a) Classification of financial instruments Financial assets and financial liabilities are measured on an ongoing basis either at fair value or at amortised cost. The following table analyses the financial assets and liabilities in the statements of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis: At amortised cost At FVTPL At FVTOCI Total Group RM RM RM RM 2024 Financial Assets Other investments - - 26,481,000 26,481,000 Trade receivables 4,117,910 - - 4,117,910 Other receivables 22,323,012 - - 22,323,012 Deposits, cash and bank balances and short-term funds 17,482,579 3,521,799 - 21,004,378 43,923,501 3,521,799 26,481,000 73,926,300 Financial Liabilities Trade payables 353,635 - - 353,635 Other payables 2,668,762 - - 2,668,762 Term loan 6,941,175 - - 6,941,175 9,963,572 - - 9,963,572 2023 Financial Assets Other investments - - 10,765,275 10,765,275 Trade receivables 2,766,430 - - 2,766,430 Other receivables 21,535,991 - - 21,535,991 Deposits, cash and bank balances and short-term funds 28,531,516 2,639,206 - 31,170,722 52,833,937 2,639,206 10,765,275 66,238,418 Financial Liabilities Trade payables 352,851 - - 352,851 Other payables 2,845,407 - - 2,845,407 3,198,258 - - 3,198,258
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