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
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
– 19,878
–
19,878
Cash and cash
equivalents
11
– 14,389
–
14,389
– 128,111
– 128,111
Financial
liabilities
measured at
fair value
Derivative
liabilities
14 (88,775)
–
– (88,775)
– (88,775)
– (88,775)
Collateral loan 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
–
– (151,730)
(151,730)
– (151,653)
– (151,653)
Security deposits 13
–
– (103,647)
(103,647)
– (106,202)
– (106,202)
Term loans and
short term bank
borrowings
15
–
– (1,549,046) (1,549,046)
Medium term
notes
15
–
– (797,129)
(797,129)
– (860,439)
– (860,439)
–
– (2,601,552) (2,601,552)
(1)
Excludes rental received in advance
.209
A-REIT ANNUAL REPORT
2015/2016
