Dagang NeXchange Berhad Annual Report 2018

30. FINANCIAL INSTRUMENTS (CONTINUED) 30.1 Categories of financial instruments (continued) Carrying FVOCI - amount AC EIDUIR 2018 RM’000 RM’000 RM’000 Financial liabilities Group Trade and other payables (excluding deferred income) 124,075 124,075 - Loans and borrowings 47,575 47,575 - 171,650 171,650 - Company Trade and other payables (excluding deferred income) 2,559 2,559 - Amount due to subsidiaries 12,215 12,215 - Loans and borrowings 18,000 18,000 - 32,774 32,774 - The table below provides an analysis of financial instruments as at 31 December 2017 categorised as follows: (a) Loans and receivables (“L&R”); (b) Available-for-sale financial assets (“AFS”); and (c) Financial liabilities measured at amortised cost (“FL”) Carrying amount L&R AFS 2017 RM’000 RM’000 RM’000 Financial assets Group Other investments 4,233 - 4,233 Trade and other receivables (excluding prepayments) 99,560 99,560 - Cash and cash equivalents 51,834 51,834 - 155,627 151,394 4,233 Company Trade and other receivables (excluding prepayments) 650 650 - Amount due from subsidiaries 60,297 60,297 - Cash and cash equivalents 1,145 1,145 - 62,092 62,092 - 162 Dagang NeXchange Berhad Annual Report 2018 Notes to the Financial Statements (CONTINUED)