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)

 

13.

Financial instruments

Financial instruments by category

The carrying value and fair value of financial instruments by class as at June 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

   $ 66,107      $ —        $ —        $ 66,107      $ 66,107  

Investment in fixed deposits

     20,277        —          —          20,277        20,277  

Investments in marketable securities and mutual funds

     —          106,965        —          106,965        106,965  

Trade receivables

     72,176        —          —          72,176        72,176  

Unbilled revenue(1)

     64,166        —          —          64,166        64,166  

Funds held for clients

     8,341        —          —          8,341        8,341  

Prepayments and other assets(2)

     4,827        —          —          4,827        4,827  

Other non-current assets(3)

     8,277        —          —          8,277        8,277  

Derivative assets

     —          413        7,343        7,756        7,756  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 244,171      $ 107,378      $ 7,343      $ 358,892      $ 358,892  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Financial liabilities

 

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

Trade payables

   $ 16,844      $ —        $ —        $ 16,844      $ 16,844  

Long term debt (includes current portion)(4)

     89,900        —          —          89,900        89,900  

Other employee obligations(5)

     34,486        —          —          34,486        34,486  

Provision and accrued expenses

     26,474        —          —          26,474        26,474  

Other liabilities(6)

     3,563        9,922        —          13,485        13,485  

Derivative liabilities

     —          6,035        7,573        13,608        13,608  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Total carrying value

   $ 171,267      $ 15,957      $ 7,573      $ 194,797      $ 194,797  
  

 

 

    

 

 

    

 

 

    

 

 

    

 

 

 

Notes:

 

(1)

Excluding non-financial assets $3,176.

(2)

Excluding non-financial assets $17,554.

(3)

Excluding non-financial assets $41,980.

(4)

Excluding non-financial asset (unamortized debt issuance cost) $668.

(5)

Excluding non-financial liabilities $18,894.

(6)

Excluding non-financial liabilities $16,631.

 

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