Ni Hsin Berhad Annual Report 2017

24. Financial instruments 24.1 Categories of financial instruments The table below provides an analysis of financial instruments categorised as follows: (a) Loans and receivables (“L&R”); (b) Available-for-sale financial assets (“AFS”); (c) Financial liabilities measured at amortised cost (“FL”); (d) Fair value through profit or loss (“FVTPL”). Carrying L&R/ amount (FL) AFS FVTPL RM’000 RM’000 RM’000 RM’000 2017 Financial assets Group Receivables and deposits 3,433 3,305 128 - Other investments 3,570 - - 3,570 Cash and cash equivalents 9,439 9,439 - - 16,442 12,744 128 3,570 Company Receivables and deposits 305 305 - - Other investments 3,570 - - 3,570 Cash and cash equivalents 2,605 2,605 - - 6,480 2,910 - 3,570 Financial liabilities Group Trade and other payables (6,814) (6,814) - - Company Trade and other payables (694) (694) - - 2016 Financial assets Group Receivables and deposits 5,112 4,792 320 - Cash and cash equivalents 4,113 4,113 - - 9,225 8,905 320 - Company Receivables and deposits 81 81 - - Cash and cash equivalents 435 435 - - 516 516 - - Financial liabilities Group Bank overdrafts (167) (167) - - Finance lease liability (87) (87) - - Trade and other payables (6,336) (6,336) - - (6,590) (6,590) - - Company Trade and other payables (90) (90) - - Notes to the financial statements (continued) Annual Report 2017 81

RkJQdWJsaXNoZXIy NDgzMzc=