SEC Filings

20-F
WNS (HOLDINGS) LTD filed this Form 20-F on 05/16/2018
Entire Document
 


Table of Contents

WNS (HOLDINGS) LIMITED

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

(Amounts in thousands, except share and per share data)

 

13. Financial instruments

Financial instruments by category

The carrying value and fair value of financial instruments by class as at March 31, 2018 are as follows:

Financial assets

 

     Loans and
receivables
     Financial
assets at
FVTPL
     Derivative
designated
as cash flow
hedges (carried
at fair value)
     Available
for
sale
     Total
carrying
value
     Total fair
value
 

Cash and cash equivalents

   $ 99,829      $ —        $ —        $ —        $ 99,829      $ 99,829  

Investment in fixed deposits

     21,548        —          —          —          21,548        21,548  

Investments in marketable securities and mutual funds

     —          —          —          99,954        99,954        99,954  

Trade receivables

     71,388        —          —          —          71,388        71,388  

Unbilled revenue

     61,721        —          —          —          61,721        61,721  

Funds held for clients

     10,066        —          —          —          10,066        10,066  

Prepayments and other assets (1)

     4,410        —          —          —          4,410        4,410  

Other non-current assets (2)

     10,243        —          —          —          10,243        10,243  

Derivative assets

     —          2,212        12,771        —          14,983        14,983  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 279,205      $ 2,212      $ 12,771      $ 99,954      $ 394,142      $ 394,142  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Financial liabilities

 

     Financial
liabilities at
FVTPL
     Derivative
designated
as cash flow
hedges (carried
at fair value)
     Financial
liabilities at
amortized
cost
     Total
carrying
value
     Total
fair
value
 

Trade payables

   $ —        $ —        $ 19,703      $ 19,703      $ 19,703  

Long term debt (includes current portion) (3)

     —          —          89,900        89,900        89,900  

Other employee obligations (4)

     —          —          59,346        59,346        59,346  

Provision and accrued expenses

     —          —          28,826        28,826        28,826  

Other liabilities (5)

     11,388        —          2,447        13,835        13,835  

Derivative liabilities

     946        7,809        —          8,755        8,755  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 12,334      $ 7,809      $ 200,222      $ 220,365      $ 220,365  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Notes:

 

(1) Excluding non-financial assets $20,437.
(2) Excluding non-financial assets $32,145.
(3) Excluding non-financial asset (unamortized debt issuance cost) $769.
(4) Excluding non-financial liabilities $14,892.
(5) Excluding non-financial liabilities $13,566.

 

F-40