122 123
25.
Reserves (continued)
(b)
Fair value reserve
Group
2015
2014
$'000
$'000
Balance at beginning of financial year
–
–
Fair value gain on available-for-sale financial assets
2,477
–
Balance at end of financial year
2,477
–
Fair value reserve represents the cumulative fair value changes of available-for-sale financial assets.
(c)
Hedging reserve
Group and Trust
2015
2014
$'000
$'000
Balance at beginning of financial year
1,662
2,639
Fair value loss on cash flow hedges
(94)
(977)
Balance at end of financial year
1,568
1,662
(d)
Other reserves
Group
2015
2014
$'000
$'000
Balance at beginning of financial year
57,173
52,406
Transfer from retained earnings
3,499
4,767
Balance at end of financial year
60,672
57,173
Other reserve represent profits transferred to the statutory reserves of the Indian subsidiaries under Indian
regulatory provisions.
(e)
Retained earnings
Trust
2015
2014
$'000
$'000
Balance at beginning of financial year
(331,375)
(271,952)
Loss for the year
(1,075)
(19,255)
Distribution to unitholders (Note 9)
(43,393)
(40,168)
Balance at end of financial year
(375,843)
(331,375)
