Page 124 - Laporan Tahunan Universiti Malaya 2023

27. DASAR PENGURUSAN RISIKO KEWANGAN (samb) FINANCIAL RISK MANAGEMENT POLICIES (Cont'd)
Dalam Tempoh Diantara 1 Hingga 2 Diantara 3 Hingga 5
UNIVERSITI UNIVERSITY Melebihi 5 Tahun Jumlah
Setahun Tahun Tahun
PENYATA KEWANGAN UNIVERSITI MALAYA
Within a Year Between 1 to 2 Years Between 3 to 5 Years More than 5 Years Total
Pada 31 Disember 2022 As at 31 December 2022 RM RM RM RM RM

Akaun Belum Bayar Payables 162,301,948 - - - 162,301,948

Tanggungan Lain Other Payables 8,168,376 - - - 8,168,376
Dana Penyelidikan MyLab MyLab Research Funds 61,183,830 - - - 61,183,830

Pemiutang - Penaja Biasiswa Payables - Scholarship Sponsors 12,975,159 - - - 12,975,159
Tabung Biasiswa dan Hadiah Gift and Scholarship Funds 1,189,719 - - - 1,189,719

Tabung Derma Donation Funds 118,075,799 - - - 118,075,799

Manfaat Pekerja Employee Benefits 3,502,768 2,827,702 5,546,400 36,849,803 48,726,673
367,397,599 2,827,702 5,546,400 36,849,803 412,621,504
(c) Risiko Kadar Faedah Interest Rate Risk
● Kumpulan terdedah kepada Risiko Kadar Faedah daripada aset dan liabiliti kewangan yang mempunyai kadar faedah. Risiko ini diuruskan mengikut objektif modal dan dasar
pengurusan risiko. Objektif dan dasar ini termasuk mengekalkan gabungan yang sesuai antara pinjaman kadar tetap dan kadar terapung. Kadar faedah purata wajaran pada instrumen
kewangan adalah seperti berikut:
~ Group exposed to interest rate risk of financial assets and libilities which have interest rate. The risk is managed based on capital objective and risk management. This objective and policy include
maintaining suitable combination between borrowings' interest rate and floating rate. The effective interest rate of financial instruments are as follows:-
Kadar Faedah 2023 2022
KUMPULAN GROUP Purata Berwajaran RM RM
Pada 31 Disember As at 31 December Effective Interest Rate
Simpanan Tetap, Tunai dan Baki di Bank Fixed Deposits, Cash and Bank Balances 3% 883,149,030 759,080,417

Kadar Faedah 2023 2022
UNIVERSITI UNIVERSITI Purata Berwajaran RM RM
Pada 31 Disember As at 31 December Effective Interest Rate
Simpanan Tetap, Tunai dan Baki di Bank Fixed Deposits, Cash and Bank Balances 3% 868,185,688 717,073,207
-
(d) Risiko Harga Pasaran Market Rate Risk
● Pelaburan Dalam Dana Ekuiti adalah terdedah kepada risiko harga pasaran disebabkan ketidaktentuan nilai masa hadapan tersebut. Pengurusan risiko harga pasaran adalah melalui
pemantauan ke atas prestasi pencapaian pulangan yang diperoleh oleh setiap Pengurus Dana. Investment in Equity Funds are exposed to the risk of market price due to the uncertainty of future
value. Risk management of market price is monitored through returns performance achievement by each of Fund Manager. Investment in Equity Funds are exposed to the risk of market price due to the
uncertainty of future value. Risk management of market price is monitored through returns performance achievement by each of Fund Manager.
(e) Risiko Tukaran Mata Wang Asing Foreign Exchange Risk
● Risiko Tukaran Mata Wang Asing ialah risiko yang melibatkan perubahan ke atas nilai saksama atau aliran tunai masa hadapan bagi instrumen kewangan disebabkan oleh perubahan
dalam kadar tukaran mata wang asing. Risiko tukaran mata wang asing adalah minimum kerana transaksi di dalam mata wang asing adalah sedikit. Foreign exchange risk is a risk which
involve changes over fair value or future cash flow for financial instrument caused by changes in foreign exchange rate.The foreign exchange risk is minimal due to minimum transactions in foreign exchange.
(f) Nilai Saksama Fair Value
● Nilai bawaan bagi semua Aset Kewangan dan Liabiliti Kewangan Kumpulan dan Universiti pada tarikh Penyata Kedudukan Kewangan adalah dianggarkan pada nilai saksama.
Kaedah dan andaian berikut digunakan bagi menentukan nilai saksama. Carrying amount for all financial assets and financial liabilities of the Group and University at the statements of financial
position date are estimated at fair value. The following method and assumptions are used to determine fair value.
● Nilai saksama instrumen kewangan adalah jumlah yang mana instrumen itu boleh ditukar atau diselesaikan antara pihak berpengetahuan dengan tulus selain daripada secara
paksaan atau jualan pembubaran. Fair value of financial instruments are total in which the instrument can be changed or completed between knowledgeable party sincere other than through force or
liquidation sales.
● Instrumen kewangan Universiti adalah terdiri daripada pelaburan, tunai dan bersamaan tunai, pelbagai siberhutang dan pelbagai sipiutang dan terakru. The University's financial
instruments are consists of investments, cash and cash equivalent, various debtors and various creditors and accruals.
● Instrumen kewangan Universiti adalah dibawa pada kos yang dilunas, yang tidak berbeza secara ketara daripada nilai saksama. The University's financial instruments are carried at amortised
cost, not materially difference from fair value.
(i) Tunai dan Kesetaraan Tunai, Penghutang dan Liabiliti Semasa bersamaan dengan nilai dibawanya kerana ia mempunyai tempoh matang yang pendek. Cash and cash equivalent,
receivables and current liabilities are same as carrying value because its have short maturity period.
(ii) Aset atau Liabiliti Jangka Panjang pada kadar tetap dan kadar berubah dinilai oleh Kumpulan dan Universiti berdasarkan kepada parameter tertentu seperti kadar faedah.
Berdasarkan penilaian ini, peruntukan diambilkira untuk kerugian yang timbul dari penghutang ini dan kadar faedah yang berkaitan dengan pasaran. Long term assets or liabilities at fixed
rate or variable rate are measured by the Group and University based on certain parameter such as interest rate. Based on this measurement, provision will be provided for the losses incurred from this debtors
and interest rate related with market.
(iii) Nilai saksama pelaburan sedia dijual ditentukan dengan merujuk kepada harga pasaran. Fair value for available for sales investment are determine by referring to market price.
Aset dan Liabiliti Kewangan yang dinyatakan pada nilai saksama adalah seperti berikut:
Financial assets and liabilities stated at fair value are as follows:-
KUMPULAN GROUP Tahap 1 Tahap 2 Tahap 3 Jumlah
Pada 31 Disember 2023 As at 31 December 2023 Level 1 Level 2 Level 3 Total
RM RM RM RM
Aset Kewangan Financial Assets
Pelaburan Dengan Pengurus Dana F und Placed with Fund Manager 889,141,446 - - 889,141,446
Pelaburan Jangka Panjang Long Term Investment 1,658,002 - - 1,658,002
890,799,448 - - 890,799,448
Liabiliti Kewangan Financial Liabilities
Manfaat Pekerja Employee Benefits 44,977,158 - - 44,977,158
44,977,158 - - 44,977,158

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