Notes to the financial statements
Year ended 31 March 2016
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
Group
2016
Financial assets
measured at
fair value
Derivative assets 14
32,948
–
– 32,948
– 32,948
– 32,948
Financial assets
not measured
at fair value
Finance lease
receivables
6
– 93,000
– 93,000
–
– 137,502 137,502
Trade and other
receivables
10
– 24,075
– 24,075
Cash and cash
equivalents
11
– 56,236
– 56,236
– 173,311
– 173,311
Financial
liabilities
measured at
fair value
Derivative
liabilities
14
(84,191)
–
– (84,191)
– (84,191)
– (84,191)
Exchangeable
collateralised
securities
16
(354,000)
–
– (354,000) (354,000)
–
– (354,000)
(438,191)
–
– (438,191)
Financial
liabilities not
measured at
fair value
Trade and other
payables
(1)
12
–
– (165,822) (165,822)
– (165,746)
– (165,746)
Security deposits 13
–
– (111,724) (111,724)
– (115,139)
– (115,139)
Term loans and
short term bank
borrowings
15
–
– (2,167,070) (2,167,070)
Medium term
notes
15
–
– (1,143,508) (1,143,508)
– (1,263,239)
– (1,263,239)
–
– (3,588,124) (3,588,124)
(1)
Excludes rental received in advance
.206
A-REIT ANNUAL REPORT
2015/2016
