Page 133 - Report_to_Unitholders_2012

Notes to the Financial Statements
26. Capital and financial risk management (Cont'd)
Financial risk management (Cont'd)
Fair value hierarchy
The table below analyses financial instruments carried at fair value, by valuation method. The different levels
have been defined as follows:
• Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;
• Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability,
either directly (i.e., as prices) or indirectly (i.e., derived from prices); and
• Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).
Level 1 Level 2 Level 3 Total
$’000 $’000 $’000 $’000
Group and Trust
2012
Non-deliverable forwards – 16,371 – 16,371
Interest rate swaps – (2,368) – (2,368)
2011
Non-deliverable forwards – 13,249 – 13,249
Interest rate swaps – (3,117) – (3,117)
27. Subsequent event
Subsequent to the reporting date, the Manager declared a distribution of 1.50 cents per Unit to Unitholders in
respect of the period from 2 November 2012 to 31 December 2012.
CapitaRETAIL china trust | Report to UNITHOLDERS 2012 131