Chemical Company of Malaysia Berhad Annual Report 2019

25. Financial instruments 25.1Categories of financial instruments The table below provides an analysis of financial instruments categorised as follows: (a) Amortised cost (“AC”) (b) Fair value through other comprehensive income (“FVOCI”) - Equity instrument designated upon initial recognition (“EIDUIR”) (c) Fair value through profit or loss (“FVTPL”) - Mandatorily required by MFRS 9 Note Carrying amount AC FVOCI- EIDUIR Mandatorily at FVTPL 2019 Financial assets Group Other investment 10 280 - - 280 Trade and other receivables (excludes prepayments) 11 76,521 76,521 - - Cash and cash equivalents 13 111,776 38,892 - 72,884 188,577 115,413 - 73,164 Company Other investment 10 280 - - 280 Trade and other receivables (excludes prepayments) 11 35,549 35,549 - - Cash and cash equivalents 13 14,795 5,230 - 9,565 50,624 40,779 - 9,845 Financial liabilities Group Loans and borrowings 16 (195,080) (195,080) - - Trade and other payables 17 (66,857) (66,857) - - (261,937) (261,937) - - Company Loans and borrowings 16 (118,000) (118,000) - - Trade and other payables 17 (16,170) (16,170) - - (134,170) (134,170) - - | Notes to the Financial Statements (continued) | 186 CHEMICAL COMPANY OF MALAYSIA BERHAD