NOTE 10
FINANCIAL RISK MANAGEMENT
(CONTINUED)
Increase
Decrease
2015
Profit
Equity Profit
Equity
$’000’s $’000’s $’000’s $’000’s
Annual revenue (1% movement p.a.)
26,530 120,979 (26,530) (129,979)
Maintenance and capital expenditure
(1% movement p.a.)
(8,484) (43,997)
8,484 43,997
Discount rate (1% movement)
(80,157) (562,655) 121,146 796,570
2014
Annual revenue (1% movement p.a.)
33,603 132,762 (33,603) (132,762)
Maintenance and capital expenditure
(1% movement p.a.)
(13,312) (50,005)
13,312 50,005
Discount rate (1% movement)
(127,939) (558,662) 191,385 775,160
Summarised sensitivity analysis
For the fair values of infrastructure assets reasonably possible changes at the reporting date to one of
the significant unobservable inputs, holding other inputs constant would have the following effects:
97
