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
31 Financial risk management (continued)
Total
return
Unitholders’
funds
100 bp 100 bp 100 bp 100 bp
increase decrease increase decrease
$’000
$’000
$’000
$’000
Group
2015
Fixed rate instruments
Loans and borrowings
– Finance costs
(3,191)
3,191
–
–
Exchangeable Collateralised Securities
– Finance costs
(3,000)
3,000
–
–
Variable rate instruments
Loans and borrowings
– Finance costs
(20,528)
20,528
–
–
Interest rate swaps
– Finance costs
11,382 (11,382)
–
–
– Change in fair value
24,574 (24,574)
3,244
(3,244)
Cross currency swaps
– Change in fair value
(4,290)
4,290
–
–
4,947
(4,947)
3,244
(3,244)
2014 (Restated)
Fixed rate instruments
Investment in debt securities
– Change in fair value
7
(7)
–
–
Loans and borrowings
– Finance costs
(4,399)
4,399
–
–
Exchangeable Collateralised Securities
– Finance costs
(3,000)
3,000
–
–
Variable rate instruments
Loans and borrowings
– Finance costs
(13,529)
13,529
–
–
Interest rate swaps
– Finance costs
7,882
(7,882)
–
–
– Change in fair value
11,517
(11,517)
5,651
(5,651)
Cross currency swaps
– Change in fair value
(5,623)
5,623
–
–
(7,145)
7,145
5,651
(5,651)
188 189
