Fraser & Neave Holdings Bhd Annual Report 2021

30. FINANCIAL INSTRUMENTS #CONTINUED$ #A$ CATEGORIES OF FINANCIAL INSTRUMENTS #CONTINUED$ 2020 Note Carrying amount RM’000 FVTPL RM’000 AC RM’000 FINANCIAL ASSETS Group Trade and other receivables 30.1 559,203 – 559,203 Derivative financial assets 14 4 4 – Cash and cash equivalents 15 493,615 – 493,615 1,052,822 4 1,052,818 Company Other receivables 12 547,727 – 547,727 Cash and cash equivalents 15 86,280 – 86,280 634,007 – 634,007 FINANCIAL LIABILITIES Group Trade and other payables 30.2 510,980 – 510,980 Derivative financial liabilities 14 367 367 – Loans and borrowings 17 91,868 – 91,868 603,215 367 602,848 Company Other payables 19 89,316 – 89,316 30.1 Trade and other receivables amounting to RM25,219,000 (2020: RM30,458,000) are not regarded as financial assets. These include prepayments, deposits paid and other tax recoverable. 30.2 Trade and other payables amounting to RM2,345,000 (2020: RM5,674,000) are not regarded as financial liabilities. These include provision for unconsumed annual leave and other tax payable. Financial Statements 231 Fraser & Neave Holdings Bhd ! Annual Report 2021