NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 41 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 Group 31 December 2022 Financial assets measured at fair value Unquoted debt investments – mandatorily at FVTPL 10 20,011 – – – 20,011 – – 20,011 20,011 Unquoted equity investments – at FVOCI 10 – 432,164 – – 432,164 – – 432,164 432,164 Unquoted equity investments – mandatorily at FVTPL 10 136,713 – – – 136,713 – – 136,713 136,713 Quoted equity investments – at FVOCI 10 – 26,006 – – 26,006 26,006 – – 26,006 Quoted equity investments – mandatorily at FVTPL 10 29,640 – – – 29,640 29,640 – – 29,640 Derivative financial assets 11 – – 112,249 – 112,249 – 112,249 – 112,249 186,364 458,170 112,249 – 756,783 Financial assets not measured at fair value Other non-current assets^ 12 – – – 299,454 299,454 Trade and other receivables# 16 – – – 1,520,527 1,520,527 Cash and cash equivalents 18 – – – 2,363,197 2,363,197 – – – 4,183,178 4,183,178 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 Group 31 December 2022 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 21 – 9,669,422 9,669,422 – 9,545,514 – 9,545,514 Other liabilities@ 27 – 88,269 88,269 Trade and other payables@ 30 – 1,404,045 1,404,045 – 11,161,736 11,161,736 ^ Excluding prepayments, intangible assets and deferred tax assets # Excluding prepayments, grant receivables and tax recoverable @ Excluding deferred income FINANCIALS FINANCIALS ANNUAL REPORT 2023 CITY DEVELOPMENTS LIMITED 243 242
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