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 (continued)
As previously
reported
Subsidiaries
(Note 2(e)(i))
As restated
$’000
$’000
$’000
The Group
31 March 2014
Non-current assets
Investment properties
6,922,966
–
6,922,966
Investment in debt securities
194,574
–
194,574
Plant and equipment
418
–
418
Finance lease receivables
93,844
–
93,844
Derivative assets
1,348
–
1,348
7,213,150
–
7,213,150
Current assets
Finance lease receivables
1,031
–
1,031
Trade and other receivables
65,539
(400)
65,139
Derivative assets
1,345
–
1,345
Property held for sale
10,500
–
10,500
Cash and cash equivalents
65,928
1,400
67,328
144,343
1,000
145,343
Current liabilities
Trade and other payables
127,423
943
128,366
Security deposits
28,527
–
28,527
Derivative liabilities
2,658
52,558
55,216
Short term borrowings
209,790
–
209,790
Term loans
394,986
(52,535)
342,451
Collateral loan
341,091
(341,091)
–
Exchangeable Collateralised Securities
–
341,091
341,091
Provision for taxation
2,068
–
2,068
1,106,543
966
1,107,509
Non-current liabilities
Security deposits
57,435
–
57,435
Derivative liabilities
90,185
–
90,185
Term loans
731,932
–
731,932
Medium term notes
499,157
–
499,157
Deferred tax liabilities
23,675
–
23,675
1,402,384
–
1,402,384
Represented by:
Unitholders’ funds
4,848,566
–
4,848,566
Non-controlling interests
–
34
34
4,848,566
34
4,848,600
ASCENDAS REAL ESTATE INVESTMENT TRUST ANNUAL REPORT 2014/15
