SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 11/05/2018
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)

 

13.

Financial instruments

Financial instruments by category

The carrying value and fair value of financial instruments by class as at September 30, 2018 are as follows:

 

     Financial
assets at
amortized
cost
     Financial
assets at
FVTPL
     Financial
assets at
FVOCI
     Total
carrying
value
     Total
fair value
 

Cash and cash equivalents

   $ 59,205      $ —        $ —        $ 59,205      $ 59,205  

Investment in fixed deposits

     15,431        —          —          15,431        15,431  

Investments in marketable securities and mutual funds

     —          83,436        —          83,436        83,436  

Trade receivables

     80,766        —          —          80,766        80,766  

Unbilled revenue (1)

     62,636        —          —          62,636        62,636  

Funds held for clients

     8,724        —          —          8,724        8,724  

Prepayments and other assets (2)

     5,013        —          —          5,013        5,013  

Other non-current assets (3)

     8,084        —          —          8,084        8,084  

Derivative assets

     —          306        4,768        5,074        5,074  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 239,859      $ 83,742      $ 4,768      $ 328,369      $ 328,369  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Financial liabilities

 

     Financial
liabilities at
amortized
cost
     Financial
liabilities at
FVTPL
     Financial
liabilities at
FVOCI
     Total
carrying
value
     Total
fair value
 

Trade payables

   $ 18,976      $ —        $ —        $ 18,976      $ 18,976  

Long-term debt (includes current portion)(4)

     75,850        —          —          75,850        75,850  

Other employee obligations (5)

     42,588        —          —          42,588        42,588  

Provision and accrued expenses

     28,210        —          —          28,210        28,210  

Other liabilities (6)

     2,749        9,990        —          12,739        12,739  

Derivative liabilities

     —          2,943        14,073        17,016        17,016  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 168,373      $ 12,933      $ 14,073      $ 195,379      $ 195,379  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Notes:

 

(1)

Excluding non-financial assets $2,392.

(2)

Excluding non-financial assets $18,577.

(3)

Excluding non-financial assets $41,034.

(4)

Excluding non-financial asset (unamortized debt issuance cost) $574.

(5)

Excluding non-financial liabilities $16,602.

(6)

Excluding non-financial liabilities $13,010.

 

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