Page 220 - Capricorn IAR 2020

GLOSSARY OF TERMS ANNUAL FINANCIAL GLOSSARY OF TERMS STATEMENTS
NOTES TO THE CONSOLIDATED AND SEPARATE ANNUAL FINANCIAL STATEMENTS (continued)
for the year ended 30 June 2020
14. FINANCIAL ASSETS
Financial assets at fair value through profit or loss
Unit trust and money market investments
Group
2020 N$’000
2,314,333
2,314,333
2019 N$’000
Company
428,092 428,092 428,092 428,092
–
– 272,782
272,782 (17,132)
255,650
– 255,650
255,650
– 1,411 –
1,411 15,721 –
17,132
2019 N$’000
2020 N$’000
2,037,188
716,953
2,037,188
716,953
2,037,188
716,953
2,037,188
208,367 688,820 –
716,953
462,264
–
–
897,187 (36,873)
462,264
(167,416)
860,314
300,431 559,883
– 19,696 –
36,873
294,848
294,848
153,933
(3,649)
–
860,314
294,848
17,132
–
–
19,696 17,177 –
17,132
167,416
Current 2,314,333
Financial assets at amortised cost
Treasury bills Government stock Preference shares
Less expected credit loss allowance
Net financial assets at amortised cost
Current Non-current
Movement in impairment on financial assets at amortised cost is as follows for the Group:
Opening balance
IFRS 9 initial adoption
Reclassified as discontinued operation
Restated opening balance
Impairment charge for the year Exchange movements
Closing balance
2,314,333
– 723,596 –
723,596 (10,839)
712,757
– 712,757
712,757
36,873 –
(15,308)
21,565 (10,726)
–
10,839
218
Financial assets at fair value through profit or loss are presented within ‘operating activities’ in the statement of cash flows. Changes in fair values of financial assets at fair value through profit or loss are recorded in ‘net gain/(loss) from financial instruments at fair value through profit or loss’ in the statement of comprehensive income (note 7.2.).
Unit trust investments are included in cash and cash equivalents for the purposes of the cash flow statement. Refer to note 39.