212
CapitaLand Limited
Annual Report 2015
Notes to the Financial Statements
34 Fair Value of Assets and Liabilities
(continued)
(d) Level 3 fair value measurements
(continued)
(i) Reconciliation of Level 3 fair value
(continued)
Investment properties
Note
Unquoted
equity
securities
$’000
Completed
$’000
Under
development
$’000
Assets
held
for sale
$’000
The Group
2014
Balance as at 1 January 2014
213,626
13,389,035
2,106,899
87,033
Acquisition of subsidiaries
31(b)
–
363,514
–
–
Additions
–
420,791
641,116
–
Disposals
(2,575)
(89,175)
–
(5,456)
Changes in fair value recognised
in the profit or loss
–
393,709
57,386
5,826
Changes in fair value recognised
in other comprehensive income
3,283
–
–
–
Reclassifications (to)/from
development properties for sale
and property, plant and equipment
–
(232,512)
232,107
–
Reclassifications
–
1,313,465
(1,313,465)
–
Reclassification from investment
in associates
–
–
–
104,000
Translation differences
(20,728)
(171,389)
37,717
–
Balance as at 31 December 2014
193,606
15,387,438
1,761,760
191,403
