SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 08/06/2018
Entire Document
 

Details showing the classification and measurement of the Company’s financial instruments on adoption of IFRS 9 as of April 1, 2018:

 

    

IAS 39 Category

  

IFRS 9 Category

   Total
carrying
value
     Total fair
value
 

Cash and cash equivalents

   Loans and receivables    Financial assets at amortized cost    $ 99,829      $ 99,829  

Investment in fixed deposits

   Loans and receivables    Financial assets at amortized cost      21,548        21,548  

Investments in marketable securities and mutual funds

   Available for sale    Financial assets at FVTPL      99,954        99,954  

Trade receivables

   Loans and receivables    Financial assets at amortized cost      71,388        71,388  

Unbilled revenue

   Loans and receivables    Financial assets at amortized cost      61,721        61,721  

Funds held for clients

   Loans and receivables    Financial assets at amortized cost      10,066        10,066  

Prepayments and other assets

   Loans and receivables    Financial assets at amortized cost      4,410        4,410  

Other non-current assets

   Loans and receivables    Financial assets at amortized cost      10,243        10,243  

Derivative assets

   Financial assets at FVTPL    Financial assets at FVTPL      2,212        2,212  

Derivative assets

  

Derivative designated as cash flow hedges (carried

at fair value)

   Financial assets at FVOCI      12,771        12,771  
        

 

 

    

 

 

 

Total carrying value

         $ 394,142      $ 394,142  
        

 

 

    

 

 

 

 

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