CapitalRetail China Trust - Annual Report 2014 - page 144

27. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued)
Accounting classifications and fair values (continued)
Fair values versus carrying amounts (continued)
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
Trust
2014
Non-trade amounts due from
subsidiaries 6 18,693 – – 18,693 18,693
Trade and other receivables 7 201 – – 201 201
Cash and cash equivalents 8 238 – – 238 238
Financial derivative assets 11 – 1,547 – 1,547 1,547
19,132 1,547 – 20,679 20,679
Trade and other payables 9 – – 5,386 5,386 5,386
Interest-bearing borrowings 10 – – 566,823 566,823 568,053
Financial derivative liabilities 11 – 8,605 – 8,605 8,605
– 8,605 572,209 580,814 582,044
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
Notes to the Financial Statements
142 | CapitaRetail China Trust Annual Report 2014