notes to the financial statements - Food Empire Holdings Limited

Food Empire Holdings Limited Annual Report 2012
NOTES TO THE FINANCIAL STATEMENTS (cont’d)
For the year ended 31 December 2012
36. Fair value of financial instruments (cont’d)
(b)
Classification of financial instruments
Group
Fair value
through
profit or
loss
Loans
and
receivables
Liabilities
at
amortised
cost
Nonfinancial
assets/
liabilities Total
2012 US$’000 US$’000 US$’000 US$’000 US$’000
Assets
Property, plant and equipment – – – 33,562 33,562
Investment properties – – – 11,400 11,400
Investment in associates – – – 12,890 12,890
Amount due from an associate – 2,600 – – 2,600
Intangible assets – – – 13,343 13,343
Deferred tax assets – – – 207 207
Inventories – – – 27,172 27,172
Prepaid operating expenses and deposits – – – 6,746 6,746
Deferred expenses – – – 165 165
Amounts due from associates (non-trade) – 539 – – 539
Trade receivables – 54,501 – – 54,501
Other receivables – 1,316 – – 1,316
Cash and cash equivalents – – – 46,596 46,596
Derivatives 178 – – – 178
178 58,956 – 152,081 211,215
Liabilities
Trade payables and accruals – – 27,593 – 27,593
Other payables – – 8,330 68 8,398
Interest-bearing loans and borrowings – – 12,890 – 12,890
Finance lease creditors – – 47 – 47
Provision for taxation – – – 394 394
Deferred tax liabilities – – – 473 473
– – 48,860 935 49,795
133