NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 41 FINANCIAL INSTRUMENTS (CONT’D) (v) Accounting classifications and fair values The carrying amounts and fair values of financial assets and financial liabilities, including their levels in the fair value hierarchy are as follows. It does not include fair value information for financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. Further, the fair value disclosure of lease liabilities is also not required. Note Mandatorily at FVTPL FVOCI – equity investments Fair value – hedging instruments $’000 $’000 $’000 Group 31 December 2024 Financial assets measured at fair value Unquoted equity investments – mandatorily at FVTPL 10 246,195 – – Unquoted equity investments – at FVOCI 10 – 416,299 – Quoted equity investments – mandatorily at FVTPL 10 6,911 – – Quoted equity investments – at FVOCI 10 – 115,485 – Derivative financial assets 11 – – 26,609 253,106 531,784 26,609 Financial assets not measured at fair value Other non-current assets^ 12 – – – Trade and other receivables# 16 – – – Cash and cash equivalents 18 – – – – – – Note Fair value – hedging instruments Other financial liabilities Total carrying amount $’000 $’000 $’000 Group 31 December 2024 Financial liabilities measured at fair value Derivative financial liabilities 11 17,453 – 17,453 Financial liabilities not measured at fair value Interest-bearing borrowings 21 – 13,313,149 13,313,149 Other liabilities@ 27 – 167,142 167,142 Trade and other payables@ 30 – 1,044,385 1,044,385 – 14,524,676 14,524,676 ^ Excluding prepayments, intangible assets and deferred tax assets # Excluding prepayments and tax recoverable @ Excluding deferred income FINANCIALS CITY DEVELOPMENTS LIMITED 196
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