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
15 Derivative financial instruments (continued)
Offsetting financial assets and financial liabilities (continued)
Gross
amounts of
recognised
financial
assets/
liabilities
Gross
amounts of
recognised
financial
liabilities/
assets offset
in the Balance
Sheet
Net amounts
of financial assets/
liabilities presented
in the Balance
Sheet
Related
amounts not
offset in the
Balance
Sheet
Net
amount
$’000
$’000
$’000
$’000
$’000
2015
Group and Trust
Types of financial assets
Derivative assets
38,736
–
38,736
(11,680)
27,056
Types of financial liabilities
Derivative liabilities
88,775
–
88,775
(11,680)
77,095
2014 (Restated)
Group
Types of financial assets
Derivative assets
2,693
–
2,693
(2,693)
–
Types of financial liabilities
Derivative liabilities
145,401
–
145,401
(2,693)
142,708
Trust
Types of financial assets
Derivative assets
2,693
–
2,693
(2,693)
–
Types of financial liabilities
Derivative liabilities
92,843
–
92,843
(2,693)
90,150
The gross amounts of financial assets and financial liabilities and their net amounts disclosed in the above tables have been
measured in the Balance Sheets at their fair values.
ASCENDAS REAL ESTATE INVESTMENT TRUST ANNUAL REPORT 2014/15
