Table:
Bonds	Bank loans	Finance lease liabilities	Interest payable	Derivative financial instruments

Group - 2018	S$ Mil	S$ Mil	S$ Mil	S$ Mil	S$ Mil

As at 1 April 2017	8,726.6	2,306.3	198.2	142.7	(245.3)

Financing cash flows (1)	(506.2)	222.6	(28.3)	(379.9)	61.4

Non-cash changes:

Fair value adjustments	(65.4)	-	-	-	107.8

Amortisation of bond discount	3.2	-	-	-	-

Foreign exchange movements	(273.3)	(58.5)	(0.5)	(8.5)	11.5

Acquisition of subsidiary	-	31.3	8.7	-

Additions of finance lease	-	-	4.8	-	-

Interest expense	-	-	-	383.6	-

Adjustment	-	-	(78.3)	-	-

(335.5)	(27.2)	(65.3)	375.1	119.3

As at 31 March 2018	7,884.9	2,501.7	104.6	137.9	(64.6)

Answer the following question using the provided table together with the text, produce your answer and, if helpful, briefly explain your calculation. Conclude with JSON: {"answer": ["ANSWER"], "scale": "SCALE"} ("scale" = "" if no unit).

Context:
30. RECONCILIATION OF LIABILITIES FROM FINANCING ACTIVITIES (Cont’d)
Note: (1) The cash flows comprise the net amount of proceeds from borrowings and repayments of borrowings, net interest paid on borrowings, and settlement of swaps for bonds repaid in the statement of cash flows.

Question: Which type of non-cash change has the largest impact in terms of the categories of liabilities that it affects?

-, therefore {"answer": "Foreign exchange movements", "scale": ""}