NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2025 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 2025 Financial assets measured at fair value Unquoted equity investments – mandatorily at FVTPL 10 201,679 – – Unquoted equity investments – at FVOCI 10 – 472,154 – Quoted equity investments – mandatorily at FVTPL 10 7,449 – – Quoted equity investments – at FVOCI 10 – 115,535 – Derivative financial assets 11 – – 22,258 209,128 587,689 22,258 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 2025 Financial liabilities measured at fair value Derivative financial liabilities 11 29,366 – – Financial liabilities not measured at fair value Interest-bearing borrowings 21 – 13,396,307 13,396,307 Other liabilities@ 27 – 529,967 529,967 Trade and other payables@ 30 – 1,110,354 1,110,354 – 15,036,628 15,036,628 ^ Excluding prepayments, intangible assets and deferred tax assets # Excluding prepayments and tax recoverable @ Excluding deferred income 216 | CITY DEVELOPMENTS LIMITED
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