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 2021 Financial assets measured at fair value Unquoted equity investments – at FVOCI 10 – – – 327,577 – 327,577 – – 327,577 327,577 Quoted equity investments – at FVOCI 10 – – – 21,868 – 21,868 21,868 – – 21,868 Quoted equity investments – mandatorily at FVTPL 10 1,993 – – – – 1,993 1,993 – – 1,993 Derivative financial assets 11 – 21,511 – – – 21,511 – 21,511 – 21,511 1,993 21,511 – 349,445 – 372,949 Financial assets not measured at fair value Other non-current assets 12 – – 6,205,239 – – 6,205,239 Trade and other receivables# 16 – – 6,223,198 – – 6,223,198 Cash and cash equivalents 18 – – 686,322 – – 686,322 – – 13,114,759 – – 13,114,759 Financial liabilities measured at fair value Derivative financial liabilities 11 – 14,928 – – – 14,928 – 14,928 – 14,928 Financial liabilities not measured at fair value Interest-bearing borrowings 22 – – – – 7,138,339 7,138,339 – 7,162,323 – 7,162,323 Other liabilities@ 28 – – – – 8,041 8,041 Trade and other payables@ 31 – – – – 2,607,125 2,607,125 – – – – 9,753,505 9,753,505 # Excluding prepayments and grant receivables @ Excluding deferred income CITY DEVELOPMENTS LIMITED ANNUAL REPORT 2022 FINANCIALS 248 249
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