64
NATURAL COOL HOLDINGS LIMITED
NOTES TO
THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
19 Financial instruments (Continued)
Risk management framework (Continued)
(ii)
Liquidity risk (Continued)
Contractual undiscounted cash flows
Carrying
amount
Total
Within
1 year
Within
2 to 5 years
More than
5 years
$
$
$
$
$
Group
2013
Non-derivative financial
liabilities
Variable interest rate loans 10,585,792 (12,848,201) (1,235,619) (5,006,629) (6,605,953)
Fixed interest rate loan
843,334 (849,474)
(465,794)
(383,680)
–
Convertible loan notes
3,450,000 (3,937,500)
– (3,937,500)
–
Finance lease liabilities
2,465,202 (2,720,428)
(841,069) (1,699,904)
(179,455)
Trade and other payables* 48,915,190 (49,048,832) (48,861,332)
(187,500)
–
Bank overdrafts
336,679 (336,679)
(336,679)
–
–
66,596,197 (69,741,114) (51,740,493) (11,215,213) (6,785,408)
Company
2014
Non-derivative financial
liabilities
Convertible loan notes
3,450,000 (3,750,000) (3,750,000)
–
–
Trade and other payables 2,744,434 (2,744,434) (2,744,434)
–
–
Intra-group financial
guarantees
– (30,048,256) (30,048,256)
–
–
6,194,434 (3,654,690) (3,654,690)
–
–
2013
Non-derivative financial
liabilities
Convertible loan notes
3,450,000 (3,937,500)
– (3,937,500)
–
Trade and other payables
810,586 (810,586)
(623,086)
(187,500)
–
Intra-group financial
guarantees
– (26,326,875) (26,326,875)
–
–
4,260,586 (31,074,961) (26,949,961) (4,125,000)
–
*
Exclude deferred revenue
The maturity analyses show the contractual undiscounted cash flows of the Group and the Company’s
financial liabilities on the basis of their earliest possible contractual maturity. Except for the cash flow
arising from the intra-group financial guarantees, it is not expected that the cash flows included in the
maturity analyses of the Group and the Company could occur significantly earlier, or at significantly
different amounts.
