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
2015
Financial assets
measured at
fair value
Derivative assets 14
38,736
–
–
38,736
– 38,736
– 38,736
Financial assets
not measured
at fair value
Finance lease
receivables
6
–
93,844
–
93,844
–
– 145,478 145,478
Trade and other
receivables
10
–
20,913
–
20,913
Cash and cash
equivalents
11
–
41,590
–
41,590
– 156,347
– 156,347
Financial
liabilities
measured at
fair value
Derivative
liabilities
14 (88,775)
–
– (88,775)
– (88,775)
– (88,775)
Exchangeable
collateralised
securities
16 (366,024)
–
– (366,024) (366,024)
–
– (366,024)
(454,799)
–
– (454,799)
Financial
liabilities not
measured at
fair value
Trade and other
payables
(1)
12
–
– (174,576)
(174,576)
– (174,499)
– (174,499)
Security deposits 13
–
– (107,314)
(107,314)
– (124,283)
– (124,283)
Term loans and
short term bank
borrowings
15
–
– (1,564,571) (1,564,571)
Medium term
notes
15
–
– (797,129)
(797,129)
– (860,439)
– (860,439)
–
– (2,643,590) (2,643,590)
(1)
Excludes rental received in advance
.207
A-REIT ANNUAL REPORT
2015/2016
