246
PERENNIAL REAL ESTATE HOLDINGS LIMITED
Annual Report 2015
NOTES TO THE FINANCIAL STATEMENTS
26 FINANCIAL INSTRUMENTS
(continued)
Accounting classifications and fair values
The carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value
hierarchy are as follows. It does not include fair value information for financial assets and financial liabilities not measured
at fair value if the carrying amount is a reasonable approximation of fair value.
Carrying amount
Fair value
Loans
Other
and Available-
financial
Note receivables
for-sale liabilities
Total
Level 1
Level 2
Level 3
Total
$’000
$’000
$’000
$’000
$’000
$’000
$’000
$’000
Group
31/12/2015
Financial assets measured
at fair value
Other financial assets
8
–
53,956
–
53,956
48,537
–
5,419
53,956
Financial assets not
measured at fair value
Interest in associates
– Junior bonds
49,920
–
–
49,920
Trade and other receivables
(1)
9
106,751
–
–
106,751
Cash and cash equivalents
11
162,030
–
–
162,030
318,701
–
–
318,701
Financial liabilities not
measured at fair value
Loans and borrowings
– Secured and unsecured
bank loans
12
–
– (1,465,074)
(1,465,074)
– Medium term notes
12
–
–
(149,260)
(149,260)
(149,675)
–
–
(149,675)
– Retail bonds
12
–
–
(297,326)
(297,326)
(303,600)
–
–
(303,600)
Trade and other payables
(2)
16
–
–
(381,577)
(381,577)
Security deposits
16
–
–
(18,490)
(18,490)
–
–
(17,759)
(17,759)
Junior bonds
13
–
–
(143,924)
(143,924)
Redeemable preference shares 14
–
–
(47,613)
(47,613)
–
– (2,503,264)
(2,503,264)
30/6/2014
Financial assets not
measured at fair value
Trade and other receivables
(1)
9
3,267
–
–
3,267
Cash and cash equivalents
11
2,730
–
–
2,730
5,997
–
–
5,997
Financial liabilities not
measured at fair value
Trade and other payables
(2)
16
–
–
(6,138)
(6,138)
Security deposits
16
–
–
(1,139)
(1,139)
–
–
(1,055)
(1,055)
–
–
(7,277)
(7,277)
(1)
Excludes prepayments
(2)
Excludes security deposits
