29 FINANCIAL INSTRUMENTS
(continued)
Foreign currency risk
(continued)
Sensitivity analysis
The following table indicates the approximate increase/(decrease) in the Group’s statement of
total return and Unitholders’ funds in response to a 10% increase in foreign exchange rates to
which the Group has significant exposure at the reporting date as compared to the functional
currencies of the respective entities. The sensitivity analysis includes balances in group
companies where the denomination of the balances is in a currency other than the functional
currencies of the lender or the borrower.
31 December 2014
31 December 2013
Statement of
total return
Unitholders’
funds
Statement of
total return
Unitholders’
funds
$’000
$’000
$’000
$’000
Group
Singapore Dollar
(1)
(5,503)
–
(4,652)
–
Australian Dollar
(2)
886
–
564
–
Chinese Renminbi
(2)
(1,183)
–
(1,127)
–
Euro
(2)
17,170
–
15,911
–
Great British Pound
(2)
(308)
–
(3,638)
–
Hong Kong Dollar
(2)
(1,312)
–
(1,243)
–
Indonesian Rupiah
(3)
227
–
(224)
–
Japanese Yen
(4)
218
–
(355)
–
Malaysian Ringgit
(2)
1,106
–
–
–
Philippine Peso
(2)
254
–
88
–
US Dollar
(5)
(5,295)
–
(1,523)
–
Vietnamese Dong
(2)
67
–
–
–
Trust
Australian Dollar
(2)
11,239
–
2,303
–
Chinese Renminbi
(2)
967
–
934
–
Euro
(2)
9,820
–
24,457
–
Great British Pound
(2)
26,593
–
28,186
–
Hong Kong Dollar
(2)
(6)
–
(6)
–
Japanese Yen
(2)
528
–
8,227
–
Philippine Peso
(2)
322
–
320
–
US Dollar
(2)
26,654
–
12,161
–
(1)
as compared to functional currencies of Australian Dollar, Chinese Renminbi and US Dollar.
(2)
as compared to functional currency of Singapore Dollar.
(3)
as compared to functional currencies of Singapore Dollar and US Dollar.
(4)
as compared to functional currencies of Singapore Dollar and Chinese Renminbi.
(5)
as compared to functional currencies of Singapore Dollar, Chinese Renminbi and Philippine Peso.
Pursuing Growth | 179
