Serba Dinamik Annual Report 2018

258 ANNUAL REPORT 2018 SERBA DINAMIK HOLDINGS BERHAD N O T E S T O T H E F I N A N C I A L S TAT E M E N T 27. Financial instruments (continued) 27.1 Categories of financial instruments (continued) The table below provides an analysis of financial instruments as at 31 December 2017 categorised as follows: (i) Loans and receivables (“L&R”); (ii) Financial liabilities measured at amortised cost (“FL”); and (iii) Available for sale financial assets (“AFS”). Carrying L&R/ amount (FL) AFS Financial assets/(liabilities) RM’000 RM’000 RM’000 2017 Restated Group Other investments 48,776 48,469 307 Trade and other receivables 839,794 839,794 - Cash and cash equivalents 300,778 300,778 - Trade and other payables ( 423,366) ( 423,366) - Loans and borrowings ( 706,042) ( 706,042) - ======== ======== ======== Company Trade and other receivables 420,735 420,735 - Cash and cash equivalents 3,810 3,810 - Trade and other payables ( 28,009) ( 28,009) - ======== ======== ======== 27.2 Net gains and losses arising from financial instruments The table below provides an analysis of financial instruments categorised as follows: 2018 2017 Group RM’000 RM’000 Net gains/(losses) on: Financial asset at fair value through profit or loss 12,535 - Loans and receivables - 3,135 Financial liabilities measured at amortised cost ( 62,542) ( 51,391) _________ _________ ( 50,007) ( 48,256) ======== ========