. 127
ANNUAL
REPORT
20 1 7
THE BE ST
I N US
NOTESTOTHE
FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2017
26.
FAIRVALUEOFASSETSAND LIABILITIES (CONT’D)
(d)
Assets and liabilities notmeasured at fair value andwhose carrying amounts are not reasonable
approximationof fair value
GroupandCompany
2017
2016
$’000
$’000
Non-current:
Available-for-sale financial assets
–Equity securities (unquoted)
1,326
1,024
These equity instruments are not quoted on anymarket and do not have any comparable industry
peer that is listed.
27.
CAPITALMANAGEMENT
Thecapital includes cashwhich is disclosed inNote19.
Theprimaryobjectiveof theGroup’scapitalmanagement is toensure that itmaintainsa strongcredit rating,
healthy cash flows and loans and borrowings at an acceptable level in order to support its business and
maximise shareholder value.
TheGroup is not subject to any externally imposedcapital requirements.
The Group manages its capital structure and makes adjustments to it, in light of changes in economic
conditions. To maintain or adjust the capital structure, the Group may adjust the dividend payment to
shareholders, or issue new shares. No changes weremade in the objectives, policies or processes during
the years ended31December 2017 and31December 2016.
