Please refer to the English part only.

Required:

With reference to IFRS 9 - Financial Instruments, explain how the above instruments should be measured and presented in the financial statements.

Gelana Berhad adopts MFRS 9 - Financial Instruments for accounting period beginning 1 January 2018. Gelana Berhad has three different instruments whose accounting is concerned will change as a result of the adoption of the standard. The three instruments are: Pelaburan dalam 15% saham biasa Jingga Berhad, sebuah syarikat swasta. An investment in 15% of the ordinary shares of Jingga Berhad, a private company. An investment of RM40,000 in 6% debentures redeemable on 30 June 2021. The debentures were acquired at their face value of RM40,000 on 1 July 2016 and pay interest half-yearly in arrears on 31 December and 30 June each year. Gelana Berhad intends to hold the debentures to collect the interest and principal payments. An interest rate swap taken out to swap floating-rate interest on an outstanding loan to fixed-rate interest. Since taking out the swap, the loan has been repaid. However, Gelana Berhad decided to retain the swap as it was 'in the money' at 1 January 2017 The fair value of the swap was a RM10,000 asset on 1 January 2017