204 | CapitaLand Limited Annual Report 2014
Appendix
Notes to the Financial Statements
Year ended 31 December 2014
34 FAIR VALUE OF ASSETS AND LIABILITIES
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The following tables show the carrying amounts and fair values of mnancial assets and mnancial liabilities,
including their levels in the fair value hierarchy. It does not include fair value information for short term trade
and other receivables, cash and cash equivalents and trade and other payables as their carrying amounts
are reasonable approximation of fair values.
Carrying amount
Note
Fair value
- hedging
instruments
$’000
Loans and
receivables
$’000
Available-
for-sale
$’000
2WKHU ÀQDQFLDO
liabilities within
the scope of
FRS 39
$’000
Total
$’000
The Group
2014
Financial assets measured at
fair value
Available-for-sale mnancial assets
- Unquoted equity securities
10(a)
–
– 193,606
–
193,606
Derivative mnancial assets
- Interest rate swaps and forward
foreign exchange contracts
10(b)
2,309
–
–
–
2,309
- Cross currency swaps and
interest rate swaps
10(a)
57,952
–
–
–
57,952
60,261
– 193,606
–
253,867
Financial assets not measured
at fair value
Other non-current assets
–
119,479
–
–
119,479
–
119,479
–
–
119,479
Financial liabilities measured at
fair value
Derivative mnancial liabilities
- Interest rate swaps and forward
foreign exchange contracts
17
(12,129)
–
–
–
(12,129)
- Interest rate swaps, forward foreign
exchange contracts and cross
currency swaps
21
(56,544)
–
–
–
(56,544)
(68,673)
–
–
–
(68,673)
Financial liabilities not measured at
fair value
Other non-current liabilities
–
–
–
(128,162) (128,162)
Bank borrowings
19
–
–
–
(8,210,666) (8,210,666)
Debt securities
20
–
–
–
(7,775,152) (7,775,152)
–
–
–
(16,113,980) (16,113,980)
