120
Religare Health Trust
Notes to the
Financial Statements
For the financial year ended 31 March 2016
32. Fair value of financial instruments (cont’d)
(d)
Level 3 fair value measurements (cont’d)
(i)
Information about significant unobservable inputs used in Level 3 fair value measurements (cont’d)
Description
Fair Value at
31 March 2015
($’000)
Valuation
techniques
Significant
unobservable
inputs
Range of
significant
unobservable
inputs
Relationship of
significant
unobservable
inputs to
fair value
Financial asset:
Financial assets:
(Note 19)
Unquoted
shares
66,083
DCF method WACC
11.03%
Increase/
(decrease) in
the WACC by
1% will result
in a (decrease)/
increase in fair
value by
$6.9 million
Long-term
growth rate for
cash flows
5%
Increase/
(decrease) in
the growth rate
by 1% will result
in an increase/
(decrease) in
fair value by
$8.9 million
