Asia-Pacific Strategic Investments Limited - Annual Report 2021

Notes to the Financial Statements For the financial year ended 30 June 2021

28

Financial risk management (continued)

(a)

Market risk (continued)

Currency risk (continued)

(i)

The Group’s currency exposure based on the information provided to key management is as follows: (continued)

SGD

RMB

RM Others

Total

S$’000

S$’000

S$’000

S$’000

S$’000

2020 Financial assets Cash and cash equivalents Financial assets, at FVPL Financial assets, at FVOCI Trade and other receivables

3,425

599

-

6

4,030 3,381 2,000

-

- -

3,381

- - - - -

2,000

- - - -

118 108

11,317

11,435

Other current assets Intra-group receivables

3

111

4

24,062 35,981

24,066 45,023

5,655

3,381

6

Financial liabilities Trade and other payables

(299)

(4,632) (2,075) (24,062) (30,769)

- - - -

- - - -

(4,931) (7,393) (24,066) (36,390)

Borrowings

(5,318)

Intra-group payables

(4)

(5,621)

Net financial assets

34

5,212

3,381

6

8,633

Net financial assets

denominated in the respective entities’ functional currencies

(34)

(5,212)

-

-

(5,246)

Currency exposure of financial assets net of those denominated in the respective entities’ functional currencies

-

-

3,381

6

3,387

ASIA-PACIFIC STRATEGIC INVESTMENTS LIMITED

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