NOTES TO THE FINANCIAL STATEMENTS
For the financial year ended 31 December 2015
151
ANNUAL REPORT 2015
43.
FAIR VALUE OF ASSETS AND LIABILITIES (CONT’D)
F.
Fair value of financial assets and liabilities by classes that are not carried at fair value and whose carrying amounts
are not reasonable approximations of fair value
The fair value of financial assets and liabilities by classes that are not carried at fair value and whose carrying
amounts are not reasonable approximations of fair value are as follows:
Group
2015
2014
$’000
$’000
Carrying
Fair
Carrying
Fair
Amount
Value
Amount
Value
Financial liabilities:
Fixed rate bank loans
219,415 217,921
219,030 221,558
44.
COMPARATIVE FIGURES
The following comparative figures in the cash flow statement have been reclassified to conform to the current year’s
presentation and to better reflect the nature of the transactions.
2014
As
previously
reported
As
reclassified
$’000
$’000
Consolidated Cash Flow Statement
Cash flows from operating activities
Currency realignment
114
5,216
Write down of inventories
–
1,211
Operating cash flows before changes in working capital
23,202
29,515
Decrease in inventories
9,839
6,932
Increase in trade and other receivables
(10,339)
(11,004)
Decrease in trade and other payables
(13,690)
(13,407)
Cash flows used in operations
(54,924)
(51,900)
Net cash flows used in operating activities
(93,551)
(90,527)
Cash flows from investing activities
Currency realignment
–
(277)
Net cash flows from investing activities
256,008 255,731
Cash flows from financing activities
Currency realignment
–
(2,747)
Net cash flows from financing activities
48,809
46,062
