Megachem Limited Annual Report 2015 106 Notes to the Financial Statements 31 December 2015 17. Financial assets at fair value through profit or loss Group Company 2015 2014 2015 2014 $ $ $ $ Balance at beginning of year 147,040 132,688 100,000 41,440 Realisation of forward contracts (47,040) (92,688) – (1,440) Currency translation difference 10 – – – Fair value gain 42,176 107,040 21,158 60,000 Balance at end of year 142,186 147,040 121,158 100,000 Financial assets at fair value through profit or loss include the following: Group Company 2015 2014 2015 2014 At fair value At fair value At fair value At fair value $ $ $ $ Listed equity securities – Singapore (Level 1) 110,000 100,000 110,000 100,000 Forward foreign exchange contracts (Note 24) 32,186 47,040 11,158 – Total financial assets at fair value through profit or loss 142,186 147,040 121,158 100,000 18. Other current assets Group Company 2015 2014 2015 2014 $ $ $ $ Advance payments to suppliers 735,032 1,045,095 130,576 769,058 Deposits to secure services 218,727 170,170 14,840 9,490 Prepayments 921,078 609,996 134,146 76,017 Total other current assets 1,874,837 1,825,261 279,562 854,565 19. Cash and cash equivalents Group Company 2015 2014 2015 2014 $ $ $ $ Not restricted in use 11,059,729 8,999,243 3,630,363 2,204,579 Interest earning balances 1,102,530 84,977 – –
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