Tropicana Corporation Berhad Annual Report 2022

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 2022 Assets Other investments – 175,517 – 175,517 Trade and other receivables - Non-current 5,436 – – 5,436 - Current (excluding prepayments) 295,545 – – 295,545 Cash and bank balances 649,884 – – 649,884 Total financial assets 950,865 175,517 – 1,126,382 Total non-financial assets 11,152,991 Total assets 12,279,373 Liabilities Borrowings - Non-current – – 2,420,194 2,420,194 - Current – – 1,352,771 1,352,771 Trade and other payables - Non-current – – 539,467 539,467 - Current – – 1,392,304 1,392,304 Lease liabilities - Non-current – – 7,925 7,925 - Current – – 3,838 3,838 ICPS - Non-current – – 70,339 70,339 - Current – – 4,921 4,921 Total financial liabilities – – 5,791,759 5,791,759 Total non-financial liabilities 732,603 Total liabilities 6,524,362 269 FINANCIAL STATEMENTS & OTHER INFORMATION

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