NOTES TO THE FINANCIAL STATEMENTS
31 December 2014
37. Financial instruments by category (cont’d)
38. Capital management
Capital includes debt and equity items as disclosed in the table below.
The primary objective of the Group’s capital management is to ensure that it maintains a strong credit rating and healthy capital
ratios in order to support its business and maximise shareholder value.
The Group manages its capital structure and makes adjustment to it, in the light of changes in economic conditions. To maintain
or adjust the capital structure, the Group may adjust the dividend payment to shareholders, return capital to shareholders or
issue new shares. No changes were made in the objectives, policies or processes during the years ended 31 December 2014
and 2013.
Note
Loans
and
receivables
Liabilities at
amortised
cost
S$’000
S$’000
Company
At 31 December 2014
Assets
Other receivables
18
41,108
–
Cash and short term deposits
20
25,491
–
Liabilities
Trade and other payables (exclude GST payable)
21
–
4,319
66,599
4,319
At 31 December 2013
Assets
Other receivables
18
10,219
–
Cash and short term deposits
20
24,824
–
Liabilities
Trade and other payables (exclude GST payable)
21
–
584
35,043
584
Hock Lian Seng Holdings Limited
Annual report 2014
101
