NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2022 42 FINANCIAL INSTRUMENTS (CONT’D) (iii) Market risk (cont’d) Foreign currency risk (cont’d) United States Dollar Hong Kong Dollar Japanese Yen Sterling Pound Renminbi Australian Dollar Euro Others $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Company 31 December 2022 Trade and other receivables* – – – – – – – 100 Cash and cash equivalents 5 14 – 6,026 85 12 – 128 Amounts owing by subsidiaries (net) 532,648 21,342 206,377 3,445,580 1,319,356 203,604 34,077 – Interest-bearing borrowings (54,590) (19,208) (90,817) (2,396,571) (146,579) (139,552) – – Trade and other payables** (116) (32) (115) (7,484) (326) (284) – (9) Net statement of financial position exposure 477,947 2,116 115,445 1,047,551 1,172,536 63,780 34,077 219 Forward exchange contracts – – – (928,587) – – (34,364) – Cross-currency swaps – – (109,063) (130,120) (217,082) (49,298) – – Net exposure 477,947 2,116 6,382 (11,156) 955,454 14,482 (287) 219 31 December 2021 Trade and other receivables* – – – – – – – 60 Cash and cash equivalents 24 14 – – 93 – – 175 Amounts owing by subsidiaries (net) 524,464 21,589 148,573 3,304,947 1,435,148 105,322 34,187 – Interest-bearing borrowings (41,788) (19,175) (15,865) (2,732,605) (146,800) (88,015) – – Trade and other payables** (17) (4) (7) (1,832) (288) (59) – (10) Net statement of financial position exposure 482,683 2,424 132,701 570,510 1,288,153 17,248 34,187 225 Forward exchange contracts – – (85,852) (571,093) (603,117) – (34,493) – Cross-currency swaps – – (41,772) – (347,429) – – – Net exposure 482,683 2,424 5,077 (583) 337,607 17,248 (306) 225 * Excluding prepayments ** Excluding deferred income CITY DEVELOPMENTS LIMITED ANNUAL REPORT 2022 FINANCIALS 234 235
RkJQdWJsaXNoZXIy ODIwNTc=