NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 41 FINANCIAL INSTRUMENTS (CONT’D) (v) Accounting classifications and fair values (cont’d) Note Mandatorily at FVTPL FVOCI – equity investments Fair value – hedging instruments $’000 $’000 $’000 Company 31 December 2023 Financial assets measured at fair value Unquoted equity investments – at FVOCI 10 – 404,089 – Quoted equity investments – at FVOCI 10 – 22,874 – Quoted equity investments – mandatorily at FVTPL 10 1,894 – – Derivative financial assets 11 – – 54,318 1,894 426,963 54,318 Financial assets not measured at fair value Other non-current assets 12 – – – Trade and other receivables# 16 – – – Cash and cash equivalents 18 – – – – – – Financial liabilities measured at fair value Derivative financial liabilities 11 – – 16,965 Financial liabilities not measured at fair value Interest-bearing borrowings 21 – – – Other liabilities 27 – – – Trade and other payables 30 – – – – – – # Excluding prepayments and tax recoverables FINANCIALS CITY DEVELOPMENTS LIMITED 202
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