/ 1 5 9
NOTES TO THE FINANCIAL STATEMENTS
C A M B R I D G E I N D U S T R I A L T R U S T
A N N U A L R E P O R T 2 0 1 5
26.
Classification and fair value of financial instruments
The fair values of financial assets and liabilities, together with the carrying amounts shown in the Statement of
Financial Position, are as follows:
Group
Note
Loans and
receivables
Fair value
through
profit
or loss
Other
financial
liabilities
Total
carrying
amount
Fair
value
$’000
$’000
$’000
$’000
$’000
31 December 2015
Trade and other receivables*
7
4,262
–
–
4,262
4,262
Cash and cash equivalents
2,656
–
–
2,656
2,656
Derivative financial instruments 10
–
604
–
604
604
Loans and borrowings
9
–
– (525,254)
(525,254)
(527,641)
Trade and other payables
^
8
–
–
(32,634)
(32,634)
(32,634)
6,918
604 (557,888)
(550,366)
(552,753)
31 December 2014
Trade and other receivables*
7
6,201
–
–
6,201
6,201
Cash and cash equivalents
6,100
–
–
6,100
6,100
Derivative financial instruments 10
–
287
–
287
287
Loans and borrowings
9
–
– (475,448)
(475,448)
(484,659)
Trade and other payables
^
8
–
–
(37,806)
(37,806)
(37,806)
12,301
287 (513,254)
(500,666)
(509,877)
Trust
31 December 2015
Trade and other receivables*
7
4,529
–
–
4,529
4,529
Cash and cash equivalents
2,231
–
–
2,231
2,231
Derivative financial instruments 10
–
604
–
604
604
Loans and borrowings
9
–
– (525,254)
(525,254)
(527,641)
Trade and other payables
^
8
–
–
(32,435)
(32,435)
(32,435)
6,760
604 (557,689)
(550,325)
(552,712)
31 December 2014
Trade and other receivables*
7
6,201
–
–
6,201
6,201
Cash and cash equivalents
6,086
–
–
6,086
6,086
Derivative financial instruments 10
–
287
–
287
287
Loans and borrowings
9
–
– (475,448)
(475,448)
(484,659)
Trade and other payables
^
8
–
–
(37,796)
(37,796)
(37,796)
12,287
287 (513,244)
(500,670)
(509,881)
* Excludes prepayments and option fees paid.
^ Excludes rent received in advance.
