Page 50 - AOB 2018 (ENG)

Audit
Oversight
Board
ANNUAL
REPORT
2018

11. Financial instruments

11.1 Categories of financial instruments

The table below provides an analysis of financial instruments as at 31 December 2018
categorised as amortised cost (AC):

Carrying
amount AC
RM RM
2018
Financial asset
Other receivables 8,307 8,307
Other investments 730,024 730,024
Cash and cash equivalents 382,912 382,912

1,121,243 1,121,243

Financial liabilities
Other payables and accruals (49,000) (49,000)

The table below provides an analysis of financial instruments as at 31 December 2017
categorised as:

(a) Loans and receivables (L&R); and
(b) Financial liabilities measured at amortised cost (FL)

Carrying L&R
amount /FL
RM RM
2017
Financial assets
Other receivables* 84,341 84,341
Other investments 190,333 190,333
Cash and cash equivalents 546,781 546,781

821,455 821,455

Financial liabilities
Other payables and accruals (22,000) (22,000)

* Exclude non-financial asset

48 | PART TWO STATEMENTS

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