NOTES TO THE FINANCIAL STATEMENTS
31 December 2014
36. Fair values of financial instruments (cont’d)
(e) Assets and liabilities not carried at fair value for which fair value is disclosed
The following table shows an analysis of the Group’s assets not measured at fair value as at 31 December 2014 but for
which fair value is disclosed:
(f)
Fair value of financial instruments by classes that are not carried at fair value and whose carrying amounts are not
reasonable approximation of fair value
The fair values of the financial assets by classes that are not carried at fair value and whose carrying amounts are not
reasonable approximation of fair value are as follows:
Group
2014
Fair value measurements at the end of the reporting period using
Quoted prices in
active markets
for identical
instruments
Significant
observable
inputs other
than quoted
prices
Significant
unobservable
inputs
Total
Carrying
amount
(Level 1)
(Level 2)
(Level 3)
S$’000
S$’000
S$’000
S$’000
S$’000
Assets:
Held-to-maturity
investments
23,070
–
–
23,070
23,809
Group
2013
Fair value measurements at the end of the reporting period using
Quoted prices in
active markets
for identical
instruments
Significant
observable
inputs other
than quoted
prices
Significant
unobservable
inputs
Total
Carrying
amount
(Level 1)
(Level 2)
(Level 3)
S$’000
S$’000
S$’000
S$’000
S$’000
Assets:
Held-to-maturity
investments
20,424
–
–
20,424
20,066
Group
2014
2013
Carrying
value
Fair
value
Carrying
value
Fair
value
S$’000
S$’000
S$’000
S$’000
Financial assets:
Held-to-maturity investments (Note 14)
23,809
23,070
20,066
20,424
Hock Lian Seng Holdings Limited
Annual report 2014
98
