SEO Version
SABANA
100
Variable rate instruments
Financial liabilities*
*
net of effect of proft rate swaps
Fair value sensitivity analysis for fixed rate instruments
The Group does not account for any fxed rate fnancial liabilities at fair value through Stateme
Therefore a change in proft rates at the reporting date would not affect the Statement of Total Ret
Cash flow sensitivity analysis for variable rate instruments
A change of 50 basis points (“bp”) in proft rate at the reporting date would increase/(decreas
Unitholders’ funds by the amounts shown below. This analysis assumes that all other variables re
Total return
U
50 bp
increase
50 bp
decrease
50 bp
increase
$’000
$’000
$’000
Group and Trust
31 December 2011
Financial liabilities
(60)
60
(60)
(g)
Fair value of fnancial instruments
A number of the Group’s accounting policies and disclosures require the determination of fair valu
and non-fnancial assets and liabilities. Fair values have been determined for measurement and/or d
based on the following methods. When applicable, other than those disclosed elsewhere in these f
further information about the assumptions made in determining fair values is disclosed in the notes s
or liability.
Sabana AR 2011 Financial V9.indd 100
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