127 127 NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS 2017 2016 $’000 $’000 Note 10: Financial instruments Note 10A: Categories of financial instruments Financial assets Loans and receivables Cash and cash equivalents 21,673 25,842 Receivables for goods and services 3,838 2,907 Interest receivable 301 407 Loans 2,860 3,005 Total loans and receivables 28,672 32,161 Investments held-to-maturity: Investments under s59 of the PGPA Act 55,000 50,000 Total investments held-to-maturity 55,000 50,000 Total financial assets 83,672 82,161 Financial liabilities Other financial liabilities: Suppliers 2,216 2,354 Grant payables 26 86 Total financial liabilities 2,242 2,440 Note 10B: Net gains or losses on financial assets Loans and receivables Impairment of loans and receivables (56) (820) Net losses on loans and receivables (56) (820) Investments held-to-maturity Interest revenue 3,714 3,054 Net gain held-to-maturity 3,714 3,054 AUSTRALIAN SPORTS COMMISSION For the year ended 30 June 2017