Fraser & Neave Holdings Bhd Annual Report 2020

209 06 financial statements ANNUAL REPORT 2020 Notes to The Financial Statements (Cont’d.) 30. FINANCIAL INSTRUMENTS (CONTINUED) (A) CATEGORIES OF FINANCIAL INSTRUMENTS (CONTINUED) 2019 Note Carrying amount RM’000 FVTPL RM’000 AC RM’000 Financial assets Group Trade and other receivables 30.1 566,733 – 566,733 Derivative financial assets 14 6 6 – Cash and cash equivalents 15 569,719 – 569,719 1,136,458 6 1,136,452 Company Other receivables 12 469,852 – 469,852 Cash and cash equivalents 15 40,332 – 40,332 510,184 – 510,184 Financial liabilities Group Trade and other payables 30.2 662,050 – 662,050 Derivative financial liabilities 14 136 136 – Loans and borrowings 17 123,311 – 123,311 785,497 136 785,361 Company Other payables 19 4,577 – 4,577 30.1 Trade and other receivables amounting to RM30,458,000 (2019: RM33,263,000) are not regarded as financial assets. These include prepayments, deposits paid, sales tax refund receivable and other tax recoverable. 30.2 Trade and other payables amounting to RM5,674,000 (2019: RM2,531,000) are not regarded as financial liabilities. These include provision for unconsumed annual leave and other tax payable. (B) NET GAINS AND LOSSES ARISING FROM FINANCIAL INSTRUMENTS Group Company 2020 RM’000 2019 RM’000 2020 RM’000 2019 RM’000 Net (losses)/gains on: Fair value through profit or loss – Mandatorily required by MFRS 9 (233) (50) – – Financial assets at amortised cost 4,855 13,177 20,166 28,984 Financial liabilities at amortised cost (3,661) (4,555) – – 961 8,572 20,166 28,984