2 BASIS OF PREPARATION
(continued)
2.5 Changes in accounting policies
(continued)
Joint Arrangements
(continued)
Impact on Statement of Financial Position – Group
(continued)
As at 1 January 2013
As at 31 December 2013
As
previously
reported
Joint
arrangements
As
restated
As
previously
reported
Joint
arrangements
As
restated
$’000
$’000
$’000
$’000
$’000
$’000
Non-current liabilities
Financial derivatives
156,041
(2,873)
153,168 118,552
(1,945)
116,607
Interest-bearing
borrowings
2,819,319
(610,757) 2,208,562 2,952,260
(645,256) 2,307,004
Convertible bonds
342,789
– 342,789
–
–
–
Amounts owing to joint
venture partners
78,749
(78,749)
– 102,292
(102,292)
–
Non-current portion of
security deposits
94,512
(7,014)
87,498 113,535
(12,625)
100,910
Other payables
–
–
–
2,943
(2,943)
–
3,491,410
(699,393) 2,792,017 3,289,582
(765,061) 2,524,521
Total liabilities
4,185,795
(729,050) 3,456,745 4,008,755
(797,541) 3,211,214
Net assets
5,702,926
– 5,702,926 6,008,744
– 6,008,744
Represented by:
Unitholders’ funds
5,702,926
– 5,702,926 6,008,744
– 6,008,744
Notes to the Financial Statements
Year ended 31 December 2014
152 | CapitaMall Trust Annual Report 2014
