Issue link: http://itf.uberflip.com/i/1254848
NOTES (CONT.) (FORMING PART OF THE FINANCIAL STATEMENTS) 26. Leases The balance sheet shows the following amounts relating to leases: 1 January 2019 2019* $000 $000 Right-of-use assets Buildings 1,778 2,374 Other than the adjustment for the adoption of IFRS 16, there were no additions to right-of-use assets during 2019. Lease liabilities Current 649 602 Non-current 1,347 1,919 1,996 2,521 27. Inventories 2019 2018 $000 $000 Finished goods 124 314 28. Trade and other receivables 2019 2018 $000 $000 Trade receivables 14,886 8,453 Other receivables 1,024 1,881 Prepayments 2,746 857 Contract assets 5,793 1,513 24,449 12,704 29. Financial assets at fair value through profit or loss (FVPL) 2019 2018 $000 $000 Investments Bonds 4,153 4,692 Equities 32,988 27,353 Other investment assets 13,818 15,165 Cash deposits 2,833 69 53,792 47,279 Investments - Olympics Bonds 2,615 9,389 Short-term investments 4,603 3,612 7,218 13,001 61,010 60,280 Inventories recognised as an expense during the year ended 31 December 2019 amounted to $547,000 (2018: $583,000). In 2019, interest expenses (included in finance cost) of $65,000 (2018: nil) and a foreign exchange loss of $124,000 were included in the income statement. * In the previous year, the group accounted for leases under IAS 17 leases . For adjustments recognised on adoption of IFRS 16 on 1 January 2019, please refer to note 42. In 2019, depreciation of right-of-use assets of $723,000 and a foreign exchange gain of $127,000 was charged to the Income Statement (2018: nil). 26