Bursa Malaysia • Annual Report 2013
174
Financial Reports
37. Classification of financial instruments (cont’d.)
AFS
HTM
Loans and
receivables
Financial
liabilities at
amortised cost
Total
RM’000
RM’000
RM’000
RM’000
RM’000
Company
At 31 December 2012 (Restated)
Assets
Investment securities
89,447
14,840
-
-
104,287
Staff loans receivable
-
-
9,289
-
9,289
Trade receivables
-
-
1,375
-
1,375
Other receivables which are financial assets
-
-
6,034
-
6,034
Due from subsidiaries
-
-
44,036
-
44,036
Cash and bank balances
-
-
268,375
-
268,375
Total financial assets
89,447
14,840
329,109
-
433,396
Liabilities
Other payables which are financial liabilities
-
-
-
8,674
8,674
38. Fair value hierarchies of financial instruments
The fair value measurement hierarchies used to measure financial assets carried at fair value in the statements of financial position are as follows:
(a) Level 1 : Quoted prices (unadjusted) in active markets for identical assets or liabilities.
(b) Level 2 : Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. prices) or indirectly
(i.e. derived from prices).
(c) Level 3 : Inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Notes to the Financial Statements
31 December 2013
