NOTES TO FINANCIAL STATEMENTS
/
31 DECEMBER 2015
2015
ANNUAL
REPORT
94
15
INVESTMENT PROPERTIES (cont’d)
ĞƚĂŝůƐ ŽĨ ƚŚĞ ŝŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ ĂŶĚ ŝŶĨŽƌŵĂƟŽŶ ĂďŽƵƚ ƚŚĞ ĨĂŝƌ ǀĂůƵĞ ŚŝĞƌĂƌĐŚLJ ĂƐ Ăƚ ƚŚĞ ĞŶĚ ŽĨ ƚŚĞ ƌĞƉŽƌƟŶŐ
ƉĞƌŝŽĚ ĂƌĞ ĂƐ ĨŽůůŽǁƐ͗
Level 1
Level 2
Level 3
Fair value
h^Ψ
h^Ψ
h^Ψ
h^Ψ
/ŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ ůŽĐĂƚĞĚ Ăƚ
ഩϭϬ ŶƐŽŶ ZŽĂĚ͕ ηϮϬͲϭϲ͕
ഩ/ŶƚĞƌŶĂƟŽŶĂů WůĂnjĂ͕ ^ŝŶŐĂƉŽƌĞ ϬϳϵϵϬϯ
ϯϭ ĞĐĞŵďĞƌ ϮϬϭϱ
–
–
Ϯ͕ϴϮϳ͕ϰϱϱ
Ϯ͕ϴϮϳ͕ϰϱϱ
ϯϭ ĞĐĞŵďĞƌ ϮϬϭϰ
–
–
ϯ͕ϰϴϰ͕Ϭϱϴ
ϯ͕ϰϴϰ͕Ϭϱϴ
/ŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ ůŽĐĂƚĞĚ Ăƚ
ഩdŚĞ ^ƵŝƚĞƐ dŽǁĞƌ͕ ϭϳƚŚ &ůŽŽƌ
ഩ:ů͘ ŽƵůĞǀĂƌĚ WĂŶƚĂŝ /ŶĚĂŚ <ĂƉƵŬ
ഩEŽ͘ ϭ <Ăǀ K&^͕ :ĂŬĂƌƚĂ ϭϰϰϳϬ
ϯϭ ĞĐĞŵďĞƌ ϮϬϭϱ
–
–
ϱϬϴ͕ϴϴϬ
ϱϬϴ͕ϴϴϬ
ϯϭ ĞĐĞŵďĞƌ ϮϬϭϰ
–
–
–
–
sĂůƵĂƟŽŶ ƚĞĐŚŶŝƋƵĞ;ƐͿ
ĂŶĚ ŬĞLJ ŝŶƉƵƚ;ƐͿ
^ŝŐŶŝĮĐĂŶƚ ƵŶŽďƐĞƌǀĂďůĞ
input(s)
^ĞŶƐŝƟǀŝƚLJ
/ŶƚĞƌŶĂƟŽŶĂů WůĂnjĂ
'ƌŽƐƐ ŇŽŽƌ͗ Ϯϭϵ ƐƋ͘ŵ
ŝƌĞĐƚ ŵĂƌŬĞƚ ĐŽŵƉĂƌŝƐŽŶ
ŵĞƚŚŽĚ͘ dŚĞ ŬĞLJ ŝŶƉƵƚ ŝƐ ƚŚĞ
ĂĚũƵƐƚĞĚ ŵĂƌŬĞƚ ƉƌŝĐĞ͘
ĚũƵƐƚĞĚ ŵĂƌŬĞƚ ƉƌŝĐĞ͗
ƉƉƌŽdžŝŵĂƚĞ h^ΨϭϮ͕ϵϭϭ
ƉĞƌ ƐƋ͘ŵ
dŚĞƌĞ ŝƐ ŶŽ ŝŶĚŝĐĂƟŽŶ ƚŚĂƚ
any slight change in the
ĂĚũƵƐƚĞĚ ŵĂƌŬĞƚ ƉƌŝĐĞ ǁŽƵůĚ
ƌĞƐƵůƚ ŝŶ ƐŝŐŶŝĮĐĂŶƚ ŚŝŐŚĞƌ
or lower fair value
measurement.
dŚĞ ^ƵŝƚĞƐ
'ƌŽƐƐ ŇŽŽƌ͗ ϮϳϬ ƐƋ͘ŵ
ŝƌĞĐƚ ŵĂƌŬĞƚ ĐŽŵƉĂƌŝƐŽŶ
ŵĞƚŚŽĚ͘ dŚĞ ŬĞLJ ŝŶƉƵƚ ŝƐ ƚŚĞ
ĂĚũƵƐƚĞĚ ŵĂƌŬĞƚ ƉƌŝĐĞ͘
ĚũƵƐƚĞĚ ŵĂƌŬĞƚ ƉƌŝĐĞ͗
ƉƉƌŽdžŝŵĂƚĞ h^Ψϭ͕ϴϴϱ
ƉĞƌ ƐƋ͘ŵ
dŚĞƌĞ ŝƐ ŶŽ ŝŶĚŝĐĂƟŽŶ ƚŚĂƚ
any slight change in the
ĂĚũƵƐƚĞĚ ŵĂƌŬĞƚ ƉƌŝĐĞ ǁŽƵůĚ
ƌĞƐƵůƚ ŝŶ ƐŝŐŶŝĮĐĂŶƚ ŚŝŐŚĞƌ
or lower fair value
measurement.
dŚĞ ƉƌŽƉĞƌƚLJ ƌĞŶƚĂů ŝŶĐŽŵĞ ĨƌŽŵ ƚŚĞ ŝŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ ůŽĐĂƚĞĚ Ăƚ /ŶƚĞƌŶĂƟŽŶĂů WůĂnjĂ͕ ǁŚŝĐŚ ŝƐ ůĞĂƐĞĚ ŽƵƚ ƵŶĚĞƌ
ŽƉĞƌĂƟŶŐ ůĞĂƐĞ͕ ĂŵŽƵŶƚĞĚ ƚŽ h^ΨϭϮϰ͕ϲϱϬ ;ϮϬϭϰ ͗ h^Ψϭϯϱ͕ϰϮϳͿ͘ ŝƌĞĐƚ ŽƉĞƌĂƟŶŐ ĞdžƉĞŶƐĞƐ ;ŝŶĐůƵĚŝŶŐ ƌĞƉĂŝƌƐ ĂŶĚ
ŵĂŝŶƚĞŶĂŶĐĞͿ ĂƌŝƐŝŶŐ ĨƌŽŵ ƚŚĞ ƌĞŶƚĂůͲŐĞŶĞƌĂƟŶŐ ŝŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ ĂŵŽƵŶƚĞĚ ƚŽ h^ΨϮϴ͕ϱϬϬ ;ϮϬϭϰ ͗ h^ΨϯϬ͕ϱϵϯͿ͘
Ɛ Ăƚ ϯϭ ĞĐĞŵďĞƌ ϮϬϭϰ͕ ƚŚĞ ŝŶǀĞƐƚŵĞŶƚ ƉƌŽƉĞƌƚLJ Ăƚ /ŶƚĞƌŶĂƟŽŶĂů WůĂnjĂ ǁĂƐ ƉůĞĚŐĞĚ ƚŽ ƐĞĐƵƌĞ ďĂŶŬŝŶŐ ĨĂĐŝůŝƟĞƐ ĂƐ
ĚŝƐĐůŽƐĞĚ ŝŶ EŽƚĞ ϭϳ ƚŽ ƚŚĞ ĮŶĂŶĐŝĂů ƐƚĂƚĞŵĞŶƚƐ͘
ϭϲ Kd, Z EKEͲ hZZ Ed ^^ d
This represents transferable club membership stated at cost. No impairment loss was recognised during the year.
