NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2022 (cont’d) 46. FINANCIAL INSTRUMENTS (a) Classification of financial instruments Financial assets and financial liabilities are measured on an ongoing basis either at fair value or at amortised cost. The principal accounting policies in Note 3 describe how the classes of financial instruments are measured, and how income and expense, including fair value gains and losses, are recognised. The following table analyses the financial assets and liabilities in the statements of financial position by the class of financial instruments to which they are assigned, and therefore by the measurement basis: Group Company 2022 2021 2022 2021 RM’000 RM’000 RM’000 RM’000 Financial assets At FVTPL Short-term cash investment (included in cash and bank balances) 4,183 4,026 2,099 2,083 Digital assets 38 - - - 4,221 4,026 2,099 2,083 At FVTOCI Other investments 235,718 246,493 - - At amortised cost Financing receivables 288,926 319,277 - - Trade receivables 334,859 290,775 7,530 2,128 Other receivables 279,454 173,944 82,586 96,353 Amount due from subsidiaries - - 1,139,816 843,351 Amount due from associates 32 28 2 # Amount due from joint ventures 2,510 2,510 - - Fixed deposits with licensed banks 20,127 16,165 11,143 8,030 Cash and bank balances 52,113 69,088 33,352 29,910 978,021 871,787 1,274,429 979,772 Financial liabilities At amortised cost Trade payables 106,412 101,340 3,020 3,813 Other payables 72,232 67,757 19,012 16,194 Amount due to subsidiaries - - 8,348 997 Amount due to associates 22 24 - - Loans and borrowings 443,058 160,547 398,500 126,307 621,724 329,668 428,880 147,311 # - represents an amount less than RM1,000 232
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