178 | CapitaLand Limited Annual Report 2014
Appendix
Notes to the Financial Statements
Year ended 31 December 2014
25 OTHER COMPREHENSIVE INCOME
2014
2013
Before
tax
$’000
Tax
expense
$’000
Net
of tax
$’000
Before
tax
$’000
Tax
expense
$’000
Net of
tax
$’000
Restated Restated Restated
The Group
Exchange differences arising from
translation of foreign operations and
foreign currency loans, forming part
of net investment in foreign operations
324,103
– 324,103 155,683
– 155,683
Recognition of foreign exchange differences
in promt or loss
35,562
–
35,562
85,690
–
85,690
Change in fair value of available-for-sale
investments
3,283
–
3,283
2,511
–
2,511
Recognition of available-for-sale reserve
in promt or loss
(2,564)
–
(2,564) (2,980)
–
(2,980)
Effective portion of change in fair value
of cash now hedges
44,241
–
44,241
54,526
–
54,526
Recognition of hedging reserve in
promt or loss
831
–
831
35,674
–
35,674
Share of other comprehensive income
of associates and joint ventures
91,920
–
91,920 198,305
– 198,305
Recognition of share of other comprehensive
income of associates and joint ventures
in promt or loss
5
–
5
–
–
–
497,381
– 497,381 529,409
– 529,409
26 REVENUE
Revenue of the Group and of the Company is analysed as follows
The Group
The Company
2014
$’000
2013
$’000
2014
$’000
2013
$’000
Restated
Trading of properties
2,202,323
1,942,455
–
–
Rental and related income
743,988
609,414
–
–
Fee income
376,714
379,892
72,535
65,530
Serviced residence rental and related income
597,012
553,443
–
–
Dividend income from subsidiaries
–
–
606,452
522,462
Others
4,561
25,829
–
–
3,924,598
3,511,033
678,987
587,992
