NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2025 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 2025 Financial assets measured at fair value Unquoted equity investments – at FVOCI 10 – 446,884 – Quoted equity investments – at FVOCI 10 – 23,973 – Quoted equity investments – mandatorily at FVTPL 10 2,129 – – Derivative financial assets 11 – – 22,082 2,129 470,857 22,082 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 – – 27,885 Financial liabilities not measured at fair value Interest-bearing borrowings 21 – – – Other liabilities 27 – – – Trade and other payables 30 – – – – – – # Excluding prepayments and tax recoverable 220 | CITY DEVELOPMENTS LIMITED
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