Chemical Company of Malaysia Berhad Annual Report 2018

25. FINANCIAL INSTRUMENTS 25.1 Categories of financial instruments The table below provides an analysis of financial instruments as at 31 December 2018 categorised as follows: (a) Amortised cost (“AC”) (b) Fair value through other comprehensive income (“FVOCI”) - Equity instrument designed upon initial recognition (“EIDUIR”) (c) Fair value through profit or loss (“FVTPL”) - Mandatorily required by MFRS 9 Carrying FVOCI Mandatorily Note amount AC -EIDUIR at FVTPL 2018 Financial assets Group Other investments, reclassified as  assets held for sale 13 186 – 186 – Trade and other receivables  (excludes prepayment) 10 87,636 87,636 – – Cash and cash equivalents 12 53,406 53,406 – – Highly liquid investments with  financial institutions 12 82,891 – – 82,891 224,119 141,042 186 82,891 Company Trade and other receivables  (excludes prepayment) 10 41,443 41,443 – – Cash and cash equivalents 12 8,269 8,269 – – Highly liquid investments with  financial institutions 12 16,691 – – 16,691 66,403 49,712 – 16,691 Financial liabilities Group Loans and borrowings 15 (193,802) (193,802) – – Trade and other payables 17 (46,311) (46,311) – – (240,113) (240,113) – – Company Loans and borrowings 15 (144,442) (144,442) – – Trade and other payables 17 (18,629) (18,629) – – (163,071) (163,071) – – 171 CHEMICAL COMPANY OF MALAYSIA BERHAD