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v3.19.3.a.u2

Derivative financial instruments | 6 Months Ended
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Dec. 31, 2019
Derivative financial instruments |
Derivative financial instruments | 21 Derivative financial instruments
|  | 31 December 2019 |  | 30 June 2019 |  | 31 December 2018
|  | Assets |  | Liabilities |  | Assets |  | Liabilities |  | Assets |  | Liabilities
|  | £’000 |  | £’000 |  | £’000 |  | £’000 |  | £’000 |  | £’000
Used for hedging: |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps |  | — |  | (2,317) |  | — |  | (2,298) |  | 2,504 |  | —
At fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |
Embedded foreign exchange derivatives |  | — |  | (101) |  | 245 |  | — |  | 680 |  | —
Forward foreign exchange contracts |  | — |  | (136) |  | 97 |  | — |  | — |  | —
|  | — |  | (2,554) |  | 342 |  | (2,298) |  | 3,184 |  | —
Less non-current portion: |  |  |  |  |  |  |  |  |  |  |  |
Used for hedging: |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps |  | — |  | (2,317) |  | — |  | (2,298) |  | 2,504 |  | —
At fair value through profit or loss: |  |  |  |  |  |  |  |  |  |  |  |
Embedded foreign exchange derivatives |  | — |  | — |  | 30 |  | — |  | 55 |  | —
Forward foreign exchange contracts |  | — |  | (6) |  | — |  | — |  | — |  | —
Non-current derivative financial instruments |  | — |  | (2,323) |  | 30 |  | (2,298) |  | 2,559 |  | —
Current derivative financial instruments |  | — |  | (231) |  | 312 |  | — |  | 625 |  | —
Fair value hierarchy Derivative financial instruments are carried at fair value. The different levels used in measuring fair value have been defined in accounting standards as follows:
| · |  | Level 1 – the fair value of financial instruments traded in active markets is based on quoted market prices at the end of the reporting period.
| · |  | Level 2 - the fair value of financial instruments that are not traded in an active market is determined using valuation techniques which maximize the use of observable market data and as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2.
| · |  | Level 3 – if one or more of the significant inputs is not based on observable market data, the instrument is included in level 3.
All of the financial instruments detailed above are included in level 2.

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- Definition The disclosure of derivative financial instruments. [Refer: Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
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- References No definition available. + Details
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