N o t e s t o t h e f i n a n c i a l s t a t e m e n t s
Year ended 31 March 2015
2 Basis of preparation (continued)
(e) Changes in accounting policies (continued)
(iii)
Summary of quantitative impact (continued)
Balance Sheets
As previously
reported
Subsidiaries
(Note 2(e)(i))
As restated
$’000
$’000
$’000
The Group
1 April 2013
Non-current assets
Investment properties
6,447,054
–
6,447,054
Investment properties under development
151,916
–
151,916
Investment in debt securities
145,535
–
145,535
Plant and equipment
992
–
992
Finance lease receivables
63,370
–
63,370
Other assets
33,070
–
33,070
Derivative assets
12,259
–
12,259
6,854,196
–
6,854,196
Current assets
Finance lease receivables
1,901
–
1,901
Trade and other receivables
47,301
(397)
46,904
Other assets
36,040
–
36,040
Derivative assets
64
–
64
Cash and cash equivalents
19,525
8,241
27,766
104,831
7,844
112,675
Current liabilities
Trade and other payables
134,647
7,793
142,440
Security deposits
69,667
–
69,667
Derivative liabilities
885
–
885
Short term borrowings
109,710
–
109,710
Medium term notes
124,965
–
124,965
Provision for taxation
759
–
759
440,633
7,793
448,426
Non-current liabilities
Security deposits
4,617
–
4,617
Derivative liabilities
105,879
81,066
186,945
Term loans
928,671
(81,172)
847,499
Medium term notes
456,202
–
456,202
Collateral loan
359,517
(359,517)
–
Exchangeable Collateralised Securities
–
359,517
359,517
Deferred tax liabilities
2,359
–
2,359
1,857,245
(106)
1,857,139
Represented by:
Unitholders’ funds
4,661,149
–
4,661,149
Non-controlling interests
–
157
157
4,661,149
157
4,661,306
144 145
