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 Fair value – hedging instruments Amortised cost FVOCI – equity investments Other financial liabilities Total carrying amount Level 1 Level 2 Level 3 Total fair value $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Company 31 December 2022 Financial assets measured at fair value Unquoted equity investments – at FVOCI 10 – – – 407,903 – 407,903 – – 407,903 407,903 Quoted equity investments – at FVOCI 10 – – – 21,868 – 21,868 21,868 – – 21,868 Quoted equity investments – mandatorily at FVTPL 10 1,963 – – – – 1,963 1,963 – – 1,963 Derivative financial assets 11 – 112,249 – – – 112,249 – 112,249 – 112,249 1,963 112,249 – 429,771 – 543,983 Financial assets not measured at fair value Other non-current assets 12 – – 6,428,732 – – 6,428,732 Trade and other receivables# 16 – – 6,474,857 – – 6,474,857 Cash and cash equivalents 18 – – 614,499 – – 614,499 – – 13,518,088 – – 13,518,088 Financial liabilities measured at fair value Derivative financial liabilities 11 – 2,205 – – – 2,205 – 2,205 – 2,205 Financial liabilities not measured at fair value Interest-bearing borrowings 22 – – – – 7,452,244 7,452,244 – 7,347,810 – 7,347,810 Other liabilities@ 28 – – – – 759,708 759,708 Trade and other payables@ 31 – – – – 2,241,789 2,241,789 – – – – 10,453,741 10,453,741 # Excluding prepayments and grant receivables @ Excluding deferred income CITY DEVELOPMENTS LIMITED ANNUAL REPORT 2022 FINANCIALS 246 247
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