NOTES TO THE
FINANCIAL STATEMENTS
Year ended 31 December 2014
24 FINANCIAL INSTRUMENTS (CONT’D)
Determination of fair values (cont’d)
Carrying amount
Fair value
Note
Loans and
receivables
Designated
at fair value
#
Other
financial
liabilities
Fair value
– hedging
instruments
Total
carrying
amount Level 1 Level 2 Level 3 Total
Trust
$’000
$’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000
31 December 2014
Financial assets
measured at fair
value
Forward foreign
exchange
contracts
–
6,402
–
–
6,402
– 6,402
– 6,402
Cross currency
interest rate swap
used for hedging
–
–
– 4,511
4,511
– 4,511
– 4,511
6
–
6,402
– 4,511 10,913
Financial assets
not measured at
fair value
Trade and other
receivables*
7 29,578
–
–
– 29,578
Cash and cash
equivalents
8
889
–
–
–
889
30,467
–
–
– 30,467
Financial liabilities
measured at fair
value
Interest rate swaps
used for hedging 6
–
–
– (2,629)
(2,629)
– (2,629)
– (2,629)
Financial liabilities
not measured at
fair value
Loans and
borrowings
10
–
– (586,682)
– (586,682)
Trade and other
payables
^
9
–
–
(6,758)
–
(6,758)
Security deposits
payable
–
–
(36)
–
(36)
–
– (593,476)
– (593,476)
* Excludes security deposits receivable and prepayments
^
Excludes rent received in advance
#
Designated at fair value through profit or loss
143
A N N U A L R E P O R T 2 0 1 4
