Tropicana Corporation Berhad Annual Report 2023

'+" 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’""" RM’""" RM’""" RM’""" Group $#!December!+"+$ Assets Other!investments –! !#('%))#! –! !#('%))#! Trade!and!other!receivables -!Non-current !'%(&(! !–! –! !'%(&(! -!Current!(excluding!prepayments) !$).%)#.! –! –! !$).%)#.! Cash!and!bank!balances !'""%'"+! –! –! !'""%'"+! Total!financial!assets !.')%&.(! !#('%))#! –! !#%"$"%#+.! Total!non-financial!assets !#"%,).%).$! Total!assets !##%,(.%&##! Liabilities Borrowings -!Non-current –! !–! !#%."(%.''! !#%."(%.''! -!Current –! –! !#%$'$%#(#! !#%$'$%#(#! Trade!and!other!payables!(excluding!provisions) -!Non-current –! –! !$&"%&..! !$&"%&..! -!Current –! –! !#%&,'%(+)! !#%&,'%(+)! Lease!liabilities -!Non-current –! –! !'%.).! !'%.).! -!Current –! !–! !+%)+"! !+%)+"! ICPS -!Non-current –! –! !)#%&.&! !)#%&.&! -!Current –! –! !$%(')! !$%(')! Total!financial!liabilities –! –! !'%+(#%#)&! !'%+(#%#)&! Total!non-financial!liabilities !,""%(."! Total!liabilities !&%#(#%,+&! 285 FINANCIAL STATEMENTS & OTHER INFORMATION

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