notes to the financial statements - Food Empire Holdings Limited

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 (cont’d)
Group
Fair value
through
profit or
loss
Loans
and
receivables
Liabilities
at
amortised
cost
Nonfinancial
assets/
liabilities Total
2011 US$’000 US$’000 US$’000 US$’000 US$’000
Assets
Property, plant and equipment – – – 23,857 23,857
Investment properties – – – 10,765 10,765
Investment in associates – – – 9,988 9,988
Amount due from an associate – 2,600 – – 2,600
Intangible assets – – – 13,343 13,343
Deferred tax assets – – – 142 142
Inventories – – – 22,257 22,257
Prepaid operating expenses and deposits – – – 2,173 2,173
Deferred expenses – – – 400 400
Amounts due from associates (non-trade) – 514 – – 514
Trade receivables – 63,050 – – 63,050
Other receivables – 2,316 – 119 2,435
Cash and cash equivalents – – – 35,148 35,148
– 68,480 – 118,192 186,672
Liabilities
Trade payables and accruals – – 25,672 – 25,672
Other payables – – 660 59 719
Interest-bearing loans and borrowings – – 13,386 – 13,386
Finance lease creditors – – 17 – 17
Provision for taxation – – – 1,662 1,662
Deferred tax liabilities – – – 364 364
– – 39,735 2,085 41,820
134