SEC Filings

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


Table of Contents

WNS (HOLDINGS) LIMITED

NOTES TO UNAUDITED CONDENSED INTERIM CONSOLIDATED FINANCIAL STATEMENTS

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

 

Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at June 30, 2018 are as follows:

 

    

Gross

amounts of

    

Gross amounts

of recognized

financial

liabilities offset

in the

    

Net amounts

of financial

assets

presented in

     Related amount not set off in
financial instruments
        

Description of types of financial assets

   recognized
financial
assets
     statement of
financial
position
     the statement
of financial
position
     Financial
instruments
    Cash
collateral
received
     Net
Amount
 

Derivative assets

   $ 7,756      $ —        $ 7,756      $ (4,802   $ —        $ 2,954  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 

Total

   $ 7,756      $ —        $ 7,756      $ (4,802   $ —        $ 2,954  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 
    

Gross

amounts of

    

Gross amounts

of recognized

financial assets

offset in the

    

Net amounts

of financial

liabilities

presented in

     Related amount not set off in
financial instruments
        

Description of types of financial liabilities

   recognized
financial
liabilities
     statement of
financial
position
     the statement
of financial
position
     Financial
instruments
    Cash
collateral
pledged
     Net
Amount
 

Derivative liabilities

   $ 13,608      $ —        $ 13,608      $ (4,802   $ —        $ 8,806  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 

Total

   $ 13,608      $ —        $ 13,608      $ (4,802   $ —        $ 8,806  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 

Financial assets and liabilities subject to offsetting, enforceable master netting arrangements or similar agreements as at March 31, 2018 are as follows:

 

    

Gross

amounts of

    

Gross amounts

of recognized

financial

liabilities offset

in the

    

Net amounts

of financial

assets

presented in

     Related amount not set off in
financial instruments
        

Description of types of financial assets

   recognized
financial
assets
     statement of
financial
position
     the statement
of financial
position
     Financial
instruments
    Cash
collateral
received
     Net
Amount
 

Derivative assets

   $ 14,983      $ —      $ 14,983      $ (4,215   $ —      $ 10,768  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 

Total

   $ 14,983      $ —      $ 14,983      $ (4,215   $ —      $ 10,768  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 
    

Gross

amounts of

    

Gross amounts

of recognized

financial assets

offset in the

    

Net amounts

of financial

liabilities

presented in

     Related amount not set off in
financial instruments
        

Description of types of financial liabilities

   recognized
financial
liabilities
     statement of
financial
position
     the statement
of financial
position
     Financial
Instruments
    Cash
collateral
pledged
     Net
Amount
 

Derivative liabilities

   $ 8,755      $ —      $ 8,755      $ (4,215   $ —      $ 4,540  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 

Total

   $ 8,755      $ —      $ 8,755      $ (4,215   $ —      $ 4,540  
  

 

 

    

 

 

    

 

 

    

 

 

   

 

 

    

 

 

 

Fair value hierarchy

The following is the hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:

Level 1 — quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 — other techniques for which all inputs have a significant effect on the recorded fair value are observable, either directly or indirectly.

Level 3 — techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data.

 

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