DMIT_Annual_Report_2018_EN

N OTES TO THE C ONSOLIDATED F INANCIAL S TATEMENTS Dar Al-Maal Al-Islami Trust 21 (a) Classification and measurement of financial instruments The measurement category and the carrying amount of financial assets and liabilities in accordance with IAS 39 and IFRS 9 at 1 January 2018 are compared as follows: Financial assets IAS 39 IFRS 9 Measurement category Carrying Amount USD Measurement category Carrying Amount USD Cash and cash equivalent Amortised cost (loans and receivables) 837,344 Amortised cost 837,225 Investment with Islamic institution Amortised cost (loans and receivables) 196 Amortised cost 196 Trading securities FVPL 314,851 FVPL 314,851 Investment in financing Amortised cost (loans and receivables) 1,812,957 Amortised cost 1,700,291 Investment securities Available-for-sale 1,393,742 FVOCI 1,238,133 Held to maturity 122,260 Amortised cost 122,260 FVPL 76,878 FVPL 76,878 Accounts and other financial assets (excluding derivative financial instruments) Amortised cost (loans and receivables) 139,945 Amortised cost 139,290 Cash at Central Bank - statutory reserve Amortised cost (loans and receivables) 171,113 Amortised cost 171,089 Derivatives financial instruments FVPL 595 FVPL 595 There were no changes to the classification and measurement of financial liabilities