Page 142 - ar2013

CapitaRetail China Annual Report 2013 140 Clarity
Notes to the
Financial Statements
Year ended 31 December 2013
26 CAPITAL AND FINANCIAL RISK MANAGEMENT (continued)
Accounting classifications and fair values (continued)
Fair values versus carrying amounts (continued)
Loans and
receivables
Fair value –
hedging
instruments
Other
financial
liabilities
within scope
of FRS 39
Total carrying
amount Fair value
Note $’000 $’000 $’000 $’000 $’000
Trust
2013
Non-trade amounts due
from subsidiaries 6 17,954 – – 17,954 17,954
Trade and other
receivables 7 219 – – 219 219
Cash and cash equivalents 8 249 – – 249 249
Financial derivative assets 11 – 2,044 – 2,044 2,044
18,422 2,044 – 20,466 20,466
Trade and other payables 9 – – 9,060 9,060 9,060
Interest-bearing
borrowings 10 – – 474,383 474,383 477,549
Financial derivative
liabilities 11 – 5,208 – 5,208 5,208
– 5,208 483,443 488,651 491,817
2012
Non-trade amounts due
from subsidiaries 6 19,709 – – 19,709 19,709
Trade and other
receivables 7 269 – – 269 269
Cash and cash equivalents 8 65,613 – – 65,613 65,613
Financial derivative assets 11 – 16,371 – 16,371 16,371
85,591 16,371 – 101,962 101,962
Trade and other payables 9 – – 5,465 5,465 5,465
Interest-bearing
borrowings 10 – – 443,018 443,018 443,636
Financial derivative
liabilities 11 – 2,368 – 2,368 2,368
– 2,368 448,483 450,851 451,469