CapitalRetail China Trust - Annual Report 2014 - page 143

27. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued)
Accounting classifications and fair values
Fair values versus carrying amounts
Note
Loans and
receivables
Fair value –
hedging
instruments
Other financial
liabilities
within scope
of FRS 39
Total
carrying
amount Fair value
$’000 $’000 $’000 $’000 $’000
Group
2014
Trade and other receivables 7 5,860 – – 5,860 5,860
Cash and cash equivalents 8 86,626 – – 86,626 86,626
Financial derivative assets 11 – 1,547 – 1,547 1,547
92,486 1,547 – 94,033 94,033
Trade and other payables 9 – – 51,140 51,140 51,140
Security deposits – – 41,158 41,158 39,782
Interest-bearing borrowings 10 – – 671,713 671,713 672,943
Financial derivative liabilities 11 – 8,605 – 8,605 8,605
– 8,605 764,011 772,616 772,470
2013
Trade and other receivables 7 6,246 – – 6,246 6,246
Cash and cash equivalents 8 105,457 – – 105,457 105,457
Financial derivative assets 11 – 2,044 – 2,044 2,044
111,703 2,044 – 113,747 113,747
Trade and other payables 9 – – 57,719 57,719 57,719
Security deposits – – 34,980 34,980 33,803
Interest-bearing borrowings 10 – – 712,338 712,338 715,504
Financial derivative liabilities 11 – 5,208 – 5,208 5,208
– 5,208 805,037 810,245 812,234
Delivering Performance | 141