Annual report FY2016
123
Notes to the
Financial Statements
For the financial year ended 31 March 2016
32. Fair value of financial instruments (cont’d)
(f)
Assets not carried at fair value but for which fair value is disclosed
The following table shows an analysis of the Group’s assets not measured at fair value at 31 March but for which fair
value is disclosed.
Quoted prices
in active
markets for
identical
instruments
(Level 1)
$’000
Significant
observable
inputs other
than quoted
prices
(Level 2)
$’000
Significant
unobservable
inputs
(Level 3)
$’000
Total
$’000
Carrying
amount
$’000
2016
Group
Assets:
Financial assets (non-current)
(Note 19)
–
–
27,142
27,142
36,047
Liabilities:
Loans and (non-current)
- Loan from a related party
–
–
3,068
3,068
3,286
2015
Group
Assets:
Financial assets (non-current)
(Note 19)
–
–
30,482
30,482
35,151
Determination of fair value
Financial assets (non-current) (Note 19) and lans and borrowings (non-current)(Note 24)
The fair value of the financial assets (non-current) and loans and borrowings (non-current) have been determined using
discounted expected cash flows at market incremental lending rates for similar types of lending, borrowing or leasing
agreements at the end of the reporting period.
