Categories of financial instruments. Details of financial assets and liabilities held by the Corporation are as follows: Financial assets: (Unaudited) 31/3/2021 (Audited) 31/12/2020 Amortized cost: Cash and banks (Note 5) US$ 29,918 32,751 Investments (Note 6) Trade and other receivables (Note 7) 20,058 18,576 20,660 32,260 Total US$ 68,552 85,671 Financ ial liabilities: Amortized cost Trade and other payables (Note 11) US$ 8,151 7,523 Borrowings and financial liabilities (Note 15) 382,904 394,700 Total US$ 391,055 402,223
Categories of financial instruments. Details of financial assets and liabilities held by the Corporation are as follows: (Unaudited) 6/30/2021 (Audited) 12/31/2020
Categories of financial instruments. The detail of financial assets and liabilities held by Quiport is as follows: (Unaudited) (Audited) Financial assets measured at 31/3/2023 31/12/2022 Cash and banks (Note 5) US$ 49,367 45,770 Investments (Note 6) 32,173 20,248 Trade and other receivables (Note 7) (1) 23,081 33,369 Total US$ 104,621 100,853 Financial liabilities measured at Borrowings and lease liabilities (Note 15) US$ 375,835 389,569 Trade and other payables (Note 11) 10,376 11,346 Total US$ 386,211 400,915 (1) Advance payments to suppliers are excluded
Categories of financial instruments. The detail of financial assets and liabilities held by Quiport is as follows: 31/12/2023 31/12/2022 Current Non-current Current Non-current amortized cost: Cash and banks (Note 5) US$ 37,570 - 45,770 - Investments (Note 6) 15,982 19,007 522 19,726 Trade accounts and other receivables (Note 7) (1) 30,415 - 33,369 - Total US$ 83,967 19,007 79,661 19,726 Financial liabilities measured at amortized cost: Borrowings and lease liabilities (Note 15) US$ 17,495 376,563 9,453 380,116 Trade and other payables (Note 11) 17,628 454 11,346 64 Total US$ 35,123 377,017 20,799 380,180
(1) Trade accounts and other receivables include others (warranties) and excluded advance payments to suppliers.
Categories of financial instruments. The following table shows the carrying value and the fair value of financial instruments carried on the balance sheet where financial instruments are not carried at fair value on the balance sheet. Where the financial instruments are of short maturity, the carrying value is equal to the fair value. The fair value of loans and receivables and amortised cost liabilities are estimated by discounting expected future cash flows using current interest rates and making adjustments for credit. As such, all measurements qualify as level 2 fair value measurements, derived from inputs that are observable for the asset or liability. All financial assets are classed as loans and receivables. All financial liabilities are classed as amortised cost. 2010 Carrying value 2010 Fair value 2009 Carrying value 2009 Fair value 2008 Carrying value 2008 Fair value Borrowings 334,502 341,384 369,652 378,187 332,794 344,237 Obligations under finance lease 57,699 73,798 61,653 66,917 - -
Categories of financial instruments. The detail of financial assets and liabilities held by Quiport is as follows: Cash and banks (Note 5) US$ 44,273 - 45,770 45,770 Investments (Note 6) 20,244 19,523 20,248 20,248 Trade and other receivables (Note 7) (1) 35,564 - 33,369 33,369 Total US$ 100,081 19,523 100,853 100,853 Financial liabilities measured at Borrowings and lease liabilities (Note 15) US$ 10,996 376,806 9,453 380,116 Trade and other payables (Note 11) 16,659 594 11,346 64 Total US$ 27,655 377,400 400,915 400,915
(1) Advance payments to suppliers are excluded
