Bursa Malaysia • Annual Report 2013
172
Financial Reports
37. Classification of financial instruments
The Group and the Company’s financial assets and financial liabilities are measured on an ongoing basis at either fair value or at amortised cost based on
their respective classification. The significant accounting policies in Note 2.4 describe how the classes of financial instruments are measured, and how
income and expenses, including fair value gains and losses, are recognised. The following table analyses the financial assets and liabilities of the Group and
of the Company in the statements of financial position by the classes and categories of financial instrument to which they are assigned, and therefore by the
measurement basis.
AFS
HTM
Loans and
receivables
Financial
liabilities at
amortised cost
Total
RM’000
RM’000
RM’000
RM’000
RM’000
Group
At 31 December 2013
Assets
Investment securities
200,046
14,632
-
-
214,678
Staff loans receivable
-
-
7,944
-
7,944
Trade receivables
-
-
32,733
-
32,733
Other receivables which are financial assets
-
-
9,690
-
9,690
Cash and bank balances not belonging to the Group
-
-
770,917
-
770,917
Cash and bank balances of the Group
-
-
381,442
-
381,442
Total financial assets
200,046
14,632
1,202,726
-
1,417,404
Liabilities
Trade payables
-
-
-
734,318
734,318
Clearing funds
-
-
-
35,374
35,374
Other payables which are financial liabilities
-
-
-
22,558
22,558
Total financial liabilities
-
-
-
792,250
792,250
Notes to the Financial Statements
31 December 2013
