123
123
2015/2016 ANNUAL REPORT
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2016
26. FINANCIAL INSTRUMENTS (CONTINUED)
(g) Accounting classification and fair values (continued)
Carrying amount
Fair value
The Group
Note
Held
for trading
Fair value -
hedging
instruments
Loans
and
receivables
Other
financial
liabilities Total
Level 1 Level 2 Level 3 Total
US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000
2016
Financial liabilities
measured at fair value
Derivative financial
liabilities
21
–
(2,535)
–
– (2,535)
– (2,535)
– (2,535)
–
(2,535)
–
– (2,535)
Financial liabilities
not measured at fair
value
Trade and other payables 18
–
–
–
(6,643)
(6,643)
Bank borrowings
20
–
–
–
(95,414) (95,414)
–
–
–
(102,057) (102,057)
