68
NATURAL COOL HOLDINGS LIMITED
NOTES TO
THE FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2014
19 Financial instruments (Continued)
Accounting classifications and fair values
Fair values versus carrying amounts
The fair values of financial assets and liabilities, together with the carrying amounts shown in the statements of financial position, are as follows:
Note
Loans
and
receivables
Available-
for-sale
Fair value
through
profit or loss
Other financial
liabilities
within scope
of FRS 39
Other financial
liabilities
outside scope
of FRS 39
Total
carrying
amount
Fair
value
$
$
$
$
$
$
$
Group
31 December 2014
Other investments:
- Unquoted equity securities
8
– 3,750,000
–
–
–
3,750,000 3,750,000
- Zero-coupon convertible bonds
8
–
– 2,148,240
–
–
2,148,240 2,148,240
Trade and other receivables
11 40,002,356
–
–
–
–
40,002,356 40,002,356
Cash and cash equivalents
12 14,490,329
–
–
–
–
14,490,329 14,490,329
54,492,685 3,750,000 2,148,240
–
–
60,390,925 60,390,925
Loans and borrowings*
15
–
–
– 19,571,807
–
19,571,807 19,703,844
Finance lease liabilities
15
–
–
–
–
1,516,447
1,516,447 1,611,608
Trade and other payables**
17
–
–
– 44,599,839
–
44,599,839 44,599,839
–
–
– 64,171,646
1,516,447
65,688,093 65,915,291
31 December 2013
Other investments:
- Unquoted equity securities
8
– 3,750,000
–
–
–
3,750,000 3,750,000
Trade and other receivables
11 42,864,532
–
–
–
–
42,864,532 42,864,532
Cash and cash equivalents
12 12,389,679
–
–
–
–
12,389,679 12,389,679
55,254,211 3,750,000
–
–
–
59,004,211 59,004,211
Loans and borrowings*
15
–
–
– 15,215,805
–
15,215,805 15,517,708
Finance lease liabilities
15
–
–
–
–
2,465,202
2,465,202 2,627,557
Trade and other payables**
17
–
–
– 48,915,190
–
48,915,190 48,915,190
–
–
– 64,130,995
2,465,202
66,596,197 67,060,455
*
Exclude finance lease liabilities
**
Exclude deferred revenue
