97
Annual Report 2015
TEHO INTERNATIONAL INC LTD.
28 FINANCIAL INSTRUMENTS: INFORMATION ON FINANCIAL RISKS (CONT’D)
Foreign currency risk (cont’d)
Sensitivity analysis (cont’d)
Group
Profit
Other
or loss before comprehensive
tax
income
$
$
30 June 2015
USD (10% strengthening)
215,467
7,843
USD (10% weakening)
(215,467)
(7,843)
EUR (10% strengthening)
14,334
168,576
EUR (10% weakening)
(14,334)
(168,576)
30 June 2014
USD (10% strengthening)
337,109
30,015
USD (10% weakening)
(337,109)
(30,015)
EUR (10% strengthening)
30,015
176,638
EUR (10% weakening)
(30,015)
(176,638)
Classification of Financial Assets and Liabilities and Fair Values
The carrying amounts and fair values of financial assets and financial liabilities, including
their levels in the fair value hierarchy are as follows. It does not include fair value information
for financial assets and financial liabilities not measured at fair value if the carrying amount
is a reasonable approximation of fair value.
28 FINANCIAL INSTRUMENTS: INFORMATION ON FINANCIAL RISKS (CONT’D)
Other
financial
Designated liabilities
Loans and
at
at amortised
receivables fair value
cost
Total
Level 2
$
$
$
$
$
Group
30 June 2015
Financial assets not
measured at
fair value
Cash and cash
equivalents
13,744,705
–
– 13,744,705
Trade and other
receivables*
17,077,341
–
– 17,077,341
30,822,046
–
– 30,822,046
Financial liabilities
measured at
fair value
Derivatives
financial liabilities
–
360,241
–
360,241
360,241
Contingent
consideration
payable
–
78,924
–
78,924
78,924
–
439,165
–
439,165
Financial liabilities not
measured at fair value
Fixed rate loan
–
– 1,846,693 1,846,693 1,826,627
Other loans and
borrowings
–
– 60,686,711 60,686,711
Trade and other
payables
#
–
– 7,719,181 7,719,181
–
– 70,252,585 70,252,585
NOTES TO THE
FINANCIAL STATEMENTS
Year ended 30 June 2015
