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
32 Classification and fair value of financial instruments (continued)
Carrying amount
Fair value
Note
Fair
value
through
profit
or loss
Loans
and
receivables
Other
financial
liabilities
within the
scope of
FRS 39
Total
Level 1 Level 2 Level 3 Total
$’000 $’000
$’000
$’000
$’000 $’000 $’000 $’000
Trust
2014
Financial assets
measured at
fair value
Investment in
debt securities 6 194,574
–
– 194,574
–
– 194,574 194,574
Derivative assets 15 2,693
–
–
2,693
– 2,693
– 2,693
197,267
–
– 197,267
Financial assets
not measured
at fair value
Finance lease
receivables
8
–
94,875
–
94,875
–
– 149,441 149,441
Trade and other
receivables
11
–
17,204
–
17,204
Cash and cash
equivalents
12
–
57,952
–
57,952
– 170,031
– 170,031
Financial
liabilities
measured at
fair value
Derivative
liabilities
15 (92,843)
–
– (92,843)
– (92,843)
– (92,843)
Collateral loan 17 (341,091)
–
– (341,091)
– (341,091)
– (341,091)
(433,934)
–
– (433,934)
Financial
liabilities not
measured at
fair value
Trade and other
payables
(1)
13
–
–
(97,426)
(97,426)
Security deposits 14
–
–
(83,809)
(83,809)
– (85,785)
– (85,785)
Term loans
and short
term bank
borrowings
16
–
– (1,322,425) (1,322,425)
Medium term
notes
16
–
– (499,157)
(499,157)
– (532,139)
– (532,139)
–
– (2,002,817) (2,002,817)
(1)
Excludes rental received in advance.
194 195
