ASCENDAS india trust ANNUAL REPORT 2014/15
N O T E S T O T H E F I N A N C I A L S T A T E M E N T S
For the financial year ended 31 March 2015
28.
Accounting classifications and fair values
(a)
Accounting classifications
The financial assets and liabilities, together with the carrying amounts shown in the balance sheets are as follow:
Group
Note
Fair Value
Through
Profit or Loss
Fair Value –
Hedging
Instrument
Loans and
Receivables
Available-
For-Sale
Other
Financial
Liabilities
Within The
Scope of
Frs 39
Total
Carrying
Amount
$'000
$'000
$'000
$'000
$'000
$'000
2015
Financial Assets
Cash and cash
equivalents
10
–
–
69,661
–
–
69,661
Other financial assets
–
–
9,973
–
–
9,973
Trade and other
receivables
–
–
16,796
–
–
16,796
Investment in
available-for-sale
financial assets
15
–
–
–
108,129
–
108,129
Currency forwards
16
6
–
–
–
–
6
Currency swaps
16
–
7,598
–
–
–
7,598
Interest rate swaps
16
–
139
–
–
–
139
6
7,737
96,430 108,129
–
212,302
Financial Liabilities
Trade and
other payables
–
–
–
–
95,773
95,773
Borrowings
23
–
–
–
–
315,169 315,169
Currency forwards
16
659
–
–
–
–
659
Currency swaps
16
–
4,662
–
–
–
4,662
Interest rate swaps
16
–
54
–
–
–
54
659
4,716
–
–
410,942 416,317
