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FINANCIALS
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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 presented in the table below. 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
Note
Designated at
fair value
$’000
Loans and
receivables
$’000
Other financial
liabilities
$’000
Level 1
$’000
Level 2
$’000
Level 3
$’000
Group
2017
Financial assets measured
at fair value
Derivative financial instruments
7
126
–
–
–
126
–
Financial assets not measured
at fair value
Trade and other receivables
8
–
5,629
–
–
–
–
Cash and cash equivalents
9
–
76,603
–
–
–
–
–
82,232
–
Financial liabilities measured
at fair value
Derivative financial instruments
7
(4,005)
–
–
– (4,005)
–
Financial liabilities not measured
at fair value
Trade and other payables
(1)
10
–
– (31,162)
–
–
–
Security deposits
10
–
– (31,352)
– (31,575)
–
Variable rate borrowings
(excluding medium term notes)
12
–
– (734,700)
– (734,700)
–
Medium term notes
12
–
– (399,578)
– (409,749)
–
–
– (1,196,792)
2016
Financial assets measured
at fair value
Derivative financial instruments
7
472
–
–
–
472
–
Financial assets not measured
at fair value
Trade and other receivables
8
–
3,488
–
–
–
–
Cash and cash equivalents
9
–
76,953
–
–
–
–
–
80,441
–
Financial liabilities measured
at fair value
Derivative financial instruments
7
(4,769)
–
–
– (4,769)
–
Financial liabilities not measured
at fair value
Trade and other payables
(1)
10
–
–
(30,582)
–
–
–
Security deposits
10
–
–
(31,342)
– (31,342)
–
Variable rate borrowings
(excluding medium term notes)
12
–
– (788,978)
– (788,978)
–
Medium term notes
12
–
– (333,941)
– (342,191)
–
–
– (1,184,843)
(1)
Excluding security deposits and deferred income.