Al-`Aqar Healthcare REIT Annual Report 2018

NOTES TO THE FINANCIAL STATEMENTS 22. FINANCIAL INSTRUMENTS Categories of financial instruments Prior to the adoption of MFRS 9 on 1 January 2018, the Group and the Fund measured various categories of financial instruments under MFRS 139 Financial Instruments: Recognition and Measurement. The adoption of MFRS 9 which is effective on 1 January 2018 resulted in changes in accounting policies and adjustments to the amounts recognised in the financial statements as disclosed in Note 28. The table below provides an analysis of the various categories of financial instruments: (a) Financial assets/(liabilities) at amortised cost; (b) Loans and receivables (“L&R”); and (c) Other financial liabilities measured at amortised cost (“FL”) Financial assets at Carrying amortised Carrying amount cost amount L&R 2018 2018 2017 2017 RM RM RM RM The Group Financial assets Trade receivables 2,246,142 2,246,142 5,312,154 5,312,154 Other receivables 131,893 131,893 541,217 541,217 Fixed deposits with licensed banks 45,668,396 45,668,396 51,032,271 51,032,271 Cash and bank balances 45,680,598 45,680,598 35,917,278 35,917,278 93,727,029 93,727,029 92,802,920 92,802,920 Financial liabilities at Carrying amortised Carrying amount cost amount FL 2018 2018 2017 2017 RM RM RM RM The Group Financial liabilities Other payables and accrued expenses 27,002,050 27,002,050 55,786,148 55,786,148 Islamic financing 603,705,130 603,705,130 573,580,634 573,580,634 630,707,180 630,707,180 629,366,782 629,366,782 FINANCIAL REPORTS 141 FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2018 (CONTINUED)