Dagang NeXchange Berhad Annual Report 2019

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) DAGANG NeXCHANGE BERHAD 170 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 124,075 124,075 - Loans and borrowings 47,575 47,575 - 171,650 171,650 - Company Trade and other payables 2,559 2,559 - Amount due to subsidiaries 12,215 12,215 - Loans and borrowings 18,000 18,000 - 32,774 32,774 - 30.2 Net gains and losses from financial instruments Group Company 2019 2018 2019 2018 RM’000 RM’000 RM’000 RM’000 Net gains/(losses) on: Equity investments designated at fair value through other comprehensive income - (734) - - Financial assets measured at amortised cost (1,520) (1,596) 293 10,876 (1,520) (2,330) 293 10,876 30.3 Financial risk management The Group has exposure to the following risks from its financial instruments: • Credit risk • Liquidity risk • Market risk