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) (v) Accounting classifications and fair values (cont’d) Note Mandatorily at FVTPL FVOCI – equity investments Fair value – hedging instruments Amortised cost Total carrying amount Level 1 Level 2 Level 3 Total fair value $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Restated* Restated* Group 31 December 2021 Financial assets measured at fair value Unquoted debt investments – mandatorily at FVTPL 10 175,409 – – – 175,409 – 142,486 32,923 175,409 Unquoted equity investments – at FVOCI 10 – 357,870 – – 357,870 – – 357,870 357,870 Unquoted equity investments – mandatorily at FVTPL 10 130,465 – – – 130,465 – – 130,465 130,465 Quoted equity investments – at FVOCI 10 – 37,180 – – 37,180 37,180 – – 37,180 Quoted equity investments – mandatorily at FVTPL 10 48,867 – – – 48,867 48,867 – – 48,867 Derivative financial assets 11 – – 26,273 – 26,273 – 26,273 – 26,273 354,741 395,050 26,273 – 776,064 Financial assets not measured at fair value Unquoted debt investments – amortised cost 10 – – – 17,743 17,743 Other non-current assets^ 12 – – – 106,332 106,332 Trade and other receivables# 16 – – – 1,825,455 1,825,455 Cash and cash equivalents 18 – – – 2,100,700 2,100,700 – – – 4,050,230 4,050,230 Note Fair value – hedging instruments Other financial liabilities Total carrying amount Level 1 Level 2 Level 3 Total fair value $’000 $’000 $’000 $’000 $’000 $’000 $’000 Restated* Restated* Group 31 December 2021 Financial liabilities measured at fair value Derivative financial liabilities 11 15,877 – 15,877 – 15,877 – 15,877 Financial liabilities not measured at fair value Interest-bearing borrowings 22 – 11,139,993 11,139,993 – 11,186,537 – 11,186,537 Other liabilities@ 28 – 98,447 98,447 Trade and other payables@ 31 – 1,401,212 1,401,212 – 12,639,652 12,639,652 ^ Excluding prepayments, intangible assets and deferred tax assets # Excluding prepayments, grant receivables and tax recoverable @ Excluding deferred income * Refer to Note 47 CITY DEVELOPMENTS LIMITED ANNUAL REPORT 2022 FINANCIALS 244 245
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