Page 144 - ar2013

CapitaRetail China Annual Report 2013 142 Clarity
Notes to the
Financial Statements
Year ended 31 December 2013
26 CAPITAL AND FINANCIAL RISK MANAGEMENT (continued)
Fair value hierarchy
The table below analyses financial and non-financial instruments carried at fair value, by valuation method.
The different levels have been defined as follows:
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Level 1 Level 2 Level 3 Total
$’000 $’000 $’000 $’000
Group and Trust
2013
Financial instruments
Non–deliverable forwards – (2,376) – (2,376)
Interest rate swaps – (788) – (788)
– (3,164) – (3,164)
Non-financial instruments
Investment properties – – 2,058,094 2,058,094
– (3,164) 2,058,094 2,054,930
2012
Financial instruments
Non–deliverable forwards – 16,371 – 16,371
Interest rate swaps – (2,368) – (2,368)
– 14,003 – 14,003
Financial assets and financial liabilities not carried at fair value but for which fair values are disclosed
Non-current security deposits and fixed rates interest-bearing borrowings which are level 2 financial instruments
has fair value of $20.8 million and $102.0 million respectively.