Ascendas India Trust - Annual Report 2016 - page 144

NOTES TO THE FINANCIAL STATEMENTS
For the financial year ended 31 March 2016
29. Accounting classifications and fair value
(a) Accounting classifications
The financial assets and liabilities, together with the carrying amounts shown in the balance sheets are as follows:
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
2016
Financial Assets
Cash and cash
equivalents 11 – – 85,921 – – 85,921
Other financial
assets – – 9,679 – – 9,679
Trade and other
receivables – – 9,582 – – 9,582
Investment in
available-for-sale
financial assets 16 – – – 53,376 – 53,376
Currency forwards 17 365 – – – – 365
Currency swaps 17 – 19,852 – – – 19,852
365 19,852 105,182 53,376 – 178,775
Financial Liabilities
Trade and other
payables – – – – 109,918 109,918
Borrowings 24 – – – – 362,705 362,705
Currency forwards 17 38 – – – – 38
Currency swaps 17 – 1,513 – – – 1,513
Interest rate swaps 17 – 204 – – – 204
38 1,717 – – 472,623 474,378
.142 ASCENDAS india trust ANNUAL REPORT 2015/2016