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107
NOTES TO THE
FINANCIAL STATEMENTS
29 ESTIMATION OF FAIR VALUES (CONTINUED)
Accounting classifications and fair values (Continued)
Fair values versus carrying amounts (Continued)
Trust
Note
Hedging
instruments
at
fair value
Loans
and
receivables
Other
financial
liabilities
within the
scope of
FRS 39
Total
carrying
amount
Fair
values
$’000 $’000 $’000 $’000 $’000
2012
Financial assets
Trade and other receivables* 8 – 77,447 – 77,447 77,447
Cash and cash equivalents 9 – 49 – 49 49
– 77,496 – 77,496 77,496
Financial liabilities
Interest rate swap 7 166 – – 166 166
Debt securities 12 – – 75,165 75,165 85,791
Trade and other payables 13 – – 45,527 45,527 45,527
166 – 120,692 120,858 131,484
2011
Financial assets
Trade and other receivables 8 – 81,459 – 81,459 81,459
Cash and cash equivalents 9 – 1,697 – 1,697 1,697
– 83,156 – 83,156 83,156
Financial liabilities
Interest rate swap 7 126 – – 126 126
Debt securities 12 – – 68,041 68,041 79,512
Trade and other payables 13 – – 22,721 22,721 22,721
126 – 90,762 90,888 102,359
* excludes prepayments