DCElUCE UUllVCllLlUll'dJ way U1 55111115 gUUUE V131. 1L5 UuLlCL5 uuuuguuut L115 11'61.L1U11 1V11V1V1 Appumiucs Dllu also sell its goods online through its website. To ensure the latest amount of inventory and cost of goods sold is available at any point of time MNM Appliances Bhd is employing perpetual inventory system in managing and recording its inventory. The following is the extract of MNM Appliances Bhdâ€™s 2015 Draft of Statement of Financial Position of the current assets and current liabilities sections: 2015 RM 2014 RM Current assets Inventories 21 770,212 773,878 Property development costs 22 1,883,184 1,530,598 Trade and other receivables 20 3,420,880 2,966,771 Other current assets 23 224,425 485,059 Derivative financial instruments 24 85,243 30,590 Income tax assets 19,168 4,661 Amounts due from related parties 26 42,634 42,173 Short term investments 27 632,106 609,531 Fixed deposits 17 13,318,448 11,907,881 Cash and bank balances 17 798,158 1,308,615 21,194,458 19,659, 757 2015 RM 2014 RM Current liabilities Trade and other payables 37 3,165,615 3,253,302 Other current liabilities 38 14,687 91,938 Derivative financial instruments 24 304,311 77,831 Amounts due to related parties 26 10,132 6,559 Bonds 32 348,390 1,518,590 Borrowings 33 4,074,500 3,877,519 Provision for liabilities and charges 39 59,695 27,302
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