SEC Filings

6-K
WNS (HOLDINGS) LTD filed this Form 6-K on 01/31/2019
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 December 31, 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

   $ 85,315      $ —        $ —        $ 85,315      $ 85,315  

Investment in fixed deposits

     13,537        —          —          13,537        13,537  

Investments in marketable securities and mutual funds

     —          116,381        —          116,381        116,381  

Trade receivables

     73,804        —          —          73,804        73,804  

Unbilled revenue (1)

     54,300        —          —          54,300        54,300  

Funds held for clients

     9,936        —          —          9,936        9,936  

Prepayments and other assets (2)

     5,189        —          —          5,189        5,189  

Other non-current assets (3)

     8,672        —          —          8,672        8,672  

Derivative assets

     —          3,383        18,314        21,697        21,697  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 250,753      $ 119,764      $ 18,314      $ 388,831      $ 388,831  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Financial liabilities

 

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

Trade payables

   $ 20,002      $ —        $ —        $ 20,002      $ 20,002  

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

     75,850        —          —          75,850        75,850  

Other employee obligations (5)

     49,231        —          —          49,231        49,231  

Provision and accrued expenses

     27,703        —          —          27,703        27,703  

Other liabilities (6)

     2,229        10,058        —          12,287        12,287  

Derivative liabilities

     —          1,681        3,582        5,263        5,263  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 175,015      $ 11,739      $ 3,582      $ 190,336      $ 190,336  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Notes:

 

(1)

Excluding non-financial assets $1,412.

(2)

Excluding non-financial assets $15,529.

(3)

Excluding non-financial assets $50,353.

(4)

Excluding non-financial asset (unamortized debt issuance cost) $486.

(5)

Excluding non-financial liabilities $16,884.

(6)

Excluding non-financial liabilities $12,806.

 

29