Ni Hsin Berhad Annual Report 2018

23. Financial instruments (continued) 23.1 Categories of financial instruments (continued) Carrying L&R/ amount (FL) FVTPL AFS 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 3,570 128 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) - - 23.2 Net gains and losses arising from financial instruments Group Company 2018 2017 2018 2017 RM’000 RM’000 RM’000 RM’000 Net gains/(losses) on: Financial assets at amortised cost 341 - - - Loans and receivables - 203 74 16 Financial liabilities measured at amortised cost 186 112 - (52) Financial assets at fair value through profit or loss 6,039 1,560 6,039 1,560 6,566 1,875 6,113 1,524 23.3 Financial risk management The Group has exposure to the following risks from its use of financial instruments: • Credit risk • Liquidity risk • Market risk Notes to the financial statements (continued) Annual Report 2018 86