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) |
Paragraphs:
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?