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 (continued)
(a)
Accounting classifications (continued)
Trust
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
–
–
9,676
–
–
9,676
Loans to subsidiaries
13
–
–
419,623
–
–
419,623
Trade and other
receivables
14
–
–
13,962
–
–
13,962
Currency forwards
16
6
–
–
–
–
6
Currency swaps
16
–
7,598
–
–
–
7,598
Interest rate swaps
16
–
139
–
–
–
139
6
7,737
443,261
–
–
451,004
Financial Liabilities
Trade and
other payables
22
–
–
–
–
12,395
12,395
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
–
–
327,564 332,939
