text: **29. FINANCIAL INSTRUMENTS (continued)**
  
  **(c) Net fair values**
  
  The aggregrate net fair values of financial assets and liabilities are identical to the carrying amount 
  in the balance sheet. 
  
  The following methods and assumptions are used to determine the net fair values of financial assets 
  and liabilities: 
  
  **Cash and cash equivalents**
  The carrying amount approximates fair value because of their short term to maturity. 
  
  **Trade debtors, other debtors and loans**
  The carrying amount approximates fair value. 
  
  **Investments**
  For investments where there is no quoted market price, a reasonable estimate of the fair value is 
  calculated based on the underlying net asset base of the investment. 
  
  **Trade creditors, other creditors and accruals**
  The carrying amount approximates fair value. 
  
  **(d) Credit risk exposures**
  
  The economic entity’s maximum exposure to credit risk at balance date in relation to each class of 
  recognised financial assets is the carrying amount of those assets as indicated in the balance sheet. 