Ni Hsin Berhad Annual Report 2018

23. Financial instruments 23.1 Categories of financial instruments The table below provides an analysis of financial instruments categorised as follows: (a) Amortised cost (“AC”) and (b) Fair value through profit or loss (“FVTPL”) Carrying amount AC FVTPL RM’000 RM’000 RM’000 2018 Financial assets Group Receivables and deposits 3,911 3,783 128 Other investments 11,967 - 11,967 Cash and cash equivalents 12,887 12,887 - 28,765 16,670 12,095 Company Receivables and deposits 62 62 - Other investments 11,967 - 11,967 Cash and cash equivalents 10,032 10,032 - 22,061 10,094 11,967 Financial liabilities Group Loan and borrowings (1,755) (1,755) - Trade and other payables (5,059) (5,059) - (6,814) (6,814) - Company Trade and other payables (71) (71) - The table below provides an analysis of financial instruments as at 31 December 2017 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”) Notes to the financial statements (continued) Annual Report 2018 85