Al-`Aqar Healthcare REIT Annual Report 2018

NOTES TO THE FINANCIAL STATEMENTS 13. TRADE RECEIVABLES, OTHER RECEIVABLES AND PREPAID EXPENSES (CONTINUED) Other receivables and prepaid expenses consist of: The Group The Fund 2018 2017 2018 2017 RM RM RM RM Other receivables 131,893 541,217 78,085 493,874 RPGT recoverable - 2,391,178 - 2,391,178 Prepaid expenses 1,010,048 1,527,654 1,010,048 1,527,654 Prepaid profit for Murabahah Tawarruq (Note 17) 4,537 - 4,537 - 1,146,478 4,460,049 1,092,670 4,412,706 All other receivables of the Group and the Fund are denominated in Ringgit Malaysia. None of the other receivables is past due, and taking into account the historical default experience and the future prospects of the industries in which the other receivables operate, the Manager concludes that no loss allowance is required for the other receivables. 14. CASH AND CASH EQUIVALENTS Cash and cash equivalents included in the statements of cash flows comprise the following items: The Group The Fund 2018 2017 2018 2017 RM RM RM RM Cash and bank balances 45,680,598 35,917,278 22,639,466 21,806,132 Fixed deposits with licensed banks 45,668,396 51,032,271 27,049,217 33,079,977 91,348,994 86,949,549 49,688,683 54,886,109 Less: Restricted cash (18,615,931) (17,950,149) - - 72,733,063 68,999,400 49,688,683 54,886,109 Fixed deposits with licensed banks earn profit at rates between 3.35% to 3.84% (2017: 3.10% to 3.60%) per annum and have maturity periods of between 30 to 90 days (2017: 30 to 90 days). The currency exposure profile of cash and cash equivalents are as follows: The Group The Fund 2018 2017 2018 2017 RM RM RM RM Ringgit Malaysia 51,936,277 61,141,679 49,688,683 54,886,109 Australian Dollar 20,796,786 7,857,721 - - 72,733,063 68,999,400 49,688,683 54,886,109 Included in cash and bank balances and fixed deposits with licensed banks of the Group are deposits amounting to RM18,615,931 (2017: RM17,950,149) which are placed as reserve for repayment of finance costs on long-term Islamic financing and hence, are not available for general use as mentioned in Note 17. Al-`Aqar Healthcare REIT • Annual Report 2018 132 FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2018 (CONTINUED)