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
Trust
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
– 20,464
– 20,464
Cash and cash
equivalents
11
–
6,052
–
6,052
– 119,516
– 119,516
Financial
liabilities
measured at
fair value
Derivative
liabilities
14
(76,940)
–
– (76,940)
– (76,940)
– (76,940)
Collateral loan 16
(354,000)
–
– (354,000)
– (354,000)
– (354,000)
(430,940)
–
– (430,940)
Financial
liabilities not
measured at
fair value
Trade and other
payables
(1)
12
–
– (151,043) (151,043)
– (150,967)
– (150,967)
Security deposits 13
–
– (106,752) (106,752)
– (109,813)
– (109,813)
Term loans and
short term bank
borrowings
15
–
– (1,481,108) (1,481,108)
Medium term
notes
15
–
– (1,143,508) (1,143,508)
– (1,263,239)
– (1,263,239)
–
– (2,882,411) (2,882,411)
(1)
Excludes rental received in advance
.208
A-REIT ANNUAL REPORT
2015/2016
