AL-SALAM REIT ANNUAL REPORT 2018

AL-SALĀM REIT ANNUAL REPORT 2018 157 Under MFRS 139 Loans & receivables Loans & receivables Loans & receivables Loans & receivables Loans & receivables Under MFRS 9 Financial assets at amortised cost Financial assets at amortised cost Financial assets at amortised cost Financial assets at amortised cost Financial assets at amortised cost Original RM 4,523,787 1,688,355 2,392,790 32,415,000 12,651,281 New RM 4,523,787 1,688,355 2,392,790 32,415,000 12,651,281 The Fund Financial assets Trade receivables Other receivables Amount owing by related companies Fixed deposits with licensed banks Cash and bank balances Di erence RM - - - - - Measurement category Carrying amount • Investments in debt instruments: There are 3 subsequent measurement categories: amortised cost, fair value with changes either recognised through other comprehensive income (“FVTOCI”) or through proit or loss (“FVTPL”). • Investments in equity instruments: These instruments are always measured at fair value with changes in fair value presented in proit or loss unless the Fund has made an irrevocable choice to present changes in fair value in other comprehensive income for investments that are not held for trading. • Embedded derivatives in inancial asset host contracts: The Fund applies the classiication and measurement of inancial assets to the entire hybrid instrument for inancial assets with embedded derivatives. • The newaccounting policies for classiication andmeasurement of inancial instruments under MFRS 9 are set out in Note 3. The table below illustrates the classiication and measurement of inancial assets and inancial liabilities under MFRS 139 and MFRS 9 at the date of initial application, 1 January 2018. Under MFRS 139 Other financial liabilities Other financial liabilities Other financial liabilities Under MFRS 9 Financial assets at amortised cost Financial assets at amortised cost Financial assets at amortised cost Original RM 21,294,725 366,571 350,798,967 New RM 21,294,725 366,571 350,798,967 The Fund Financial liabilities Other payables and accrued expenses Amount owing to related companies Islamic financing Di erence RM - - -