IREIT Global Group Pte. Ltd - Annual Report 2015 - page 75

Notes to the
Financial Statements
For the year ended 31 December 2015
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2. SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)
(e) Financial instruments (continued)
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with the exception of trade receivables where the carrying amount is reduced through the use of an allowance
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loss decreases and the decrease can be related objectively to an event occurring after the impairment was
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amortised cost would have been had the impairment not been recognised.
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and continues to control the transferred asset, the Group recognises its retained interest in the asset and an
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recognises a collateralised borrowing for the proceeds received.
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Equity instruments
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deducting all of its liabilities.
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IREIT Global ANNUAL REPORT 2015
73