Notes to the Financial Statements
101
Notes to the Financial Statements
continued
u
A 10% increase / (decrease) of the share price for the equity securities at 30 June 2013 would have increased / (decreased) equity by the amounts  
shown as follows: 
+10% -10%
Profit 
$’000
Equity 
$’000
Loss 
$’000
Equity 
$’000
Available-for-sale financial asset – 2013 – 77 (77) –
Available-for-sale financial asset – 2012 – 120 – (120)
Interest rate risk
The Group’s exposure to interest rate risk for classes of financial assets and financial liabilities, at 30 June 2013 and 30 June 2012 are set out as follows:
Floating  
interest rate 
$’000
Fixed interest 
maturing in  
1 year or less 
$’000
Non-interest 
bearing 
$’000
Total 
$’000
2013
Financial assets
Cash and cash equivalents 32,969 – 18 32,987
Receivables – – 9,431 9,431
Restricted cash 5,474 – – 5,474
Available-for-sale financial assets – – 767 767
Other financial assets 7,271 – 537 7 ,808
Total financial assets 45,714 – 10,753 56,467
Financial liabilities
Payables – – (47,10 6) (47,10 6)
Borrowings (191,995) (10,570) – (202,565)
Derivatives held for trading – – (1,271) (1,271)
Total financial liabilities (191,995) (10,570) (48,377) (250,942)
Net financial (liabilities) / assets (146,281) (10,570) (37,624) (194,475)
2012
Financial assets
Cash and cash equivalents 73,005 16,582 1,036 90,623
Receivables – – 12,226 12,226
Other financial assets 1,490 – 3,180 4,670
Available-for-sale financial assets – – 1,751 1,751
Total financial assets 74,495 16,582 18,193 109,270
Financial liabilities
Payables – – (49,278) (49,278)
Borrowings (148,625) (8,919) – (157,544)
Derivatives held for trading – – (2,685) (2,685)
Total financial liabilities (148,625) (8,919) (51,963) (209,507)
Net financial (liabilities) / assets (74,130) 7,663 (33,770) (100,237)
The weighted average rate on floating rate borrowings was 5.87% for the year ended 30 June 2013 (2012: 6.36%).