211
CapitaLand Limited
Annual Report 2015
Overview
Sustainability
Business
Review
Portfolio
Details
Corporate
Governance &
Transparency
Financials &
Additional
Information
Notes to the Financial Statements
34 Fair Value of Assets and Liabilities
(continued)
(d) Level 3 fair value measurements
(i) Reconciliation of Level 3 fair value
The movements of financial and non-financial assets classified under Level 3 and measured at fair value are
presented as follows:
Investment properties
Note
Unquoted
equity
securities
$’000
Financial
asset
designated
at fair value
through
profit
or loss
$’000
Completed
$’000
Under
development
$’000
Assets
held
for sale
$’000
The Group
2015
Balance as at 1 January 2015
193,606
– 15,387,438 1,761,760
191,403
Acquisition of subsidiaries
31(b)
–
–
157,015
–
–
Disposal of a subsidiary
31(d)
–
–
(778,822)
–
–
Additions
–
70,677
575,708
948,939
–
Disposals
–
–
(48,175)
–
(113,054)
Changes in fair value
recognised in the
profit or loss
–
2,474
287,750
116,052
5,858
Changes in fair value
recognised in other
comprehensive income
3,919
–
–
–
–
Reclassifications from
development properties
for sale and property,
plant and equipment
–
– 1,010,850
–
–
Reclassifications
–
–
763,125
(763,125)
–
Reclassification from
investment in associates
1,148
–
–
–
–
Translation differences
7,920
77
(57,116)
66,133
–
Balance as at 31 December 2015
206,593
73,228 17,297,773 2,129,759
84,207
