Ascendas India Trust - Annual Report 2016 - page 146

NOTES TO THE FINANCIAL STATEMENTS
For the financial year ended 31 March 2016
29. Accounting classifications and fair value (continued)
(a) Accounting classifications (continued)
Trust Note
Fair value
through profit
or loss
Fair value
– hedging
instrument
Loans and
receivables
Other
financial
liabilities
within the
scope of
Frs 39
Total
carrying
amount
$'000 $'000 $'000 $'000 $'000
2016
Financial Assets
Cash and cash equivalents 11 – – 4,485 – 4,485
Loans to subsidiaries 14 – – 438,456 – 438,456
Trade and other receivables 15 – – 3,850 – 3,850
Currency forwards 17 365 – – – 365
Currency swaps 17 – 19,852 – – 19,852
365 19,852 446,791 – 467,008
Financial Liabilities
Trade and other payables 23 – – – 12,532 12,532
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 – 375,237 376,992
.144 ASCENDAS india trust ANNUAL REPORT 2015/2016