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 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 2023 Financial assets measured at fair value Unquoted equity investments – at FVOCI 10 – 404,089 – – – 404,089 – – 404,089 404,089 Quoted equity investments – at FVOCI 10 – 22,874 – – – 22,874 22,874 – – 22,874 Quoted equity investments – mandatorily at FVTPL 10 1,894 – – – – 1,894 1,894 – – 1,894 Derivative financial assets 11 – – 54,318 – – 54,318 – 54,318 – 54,318 1,894 426,963 54,318 – – 483,175 Financial assets not measured at fair value Other non-current assets 12 – – – 7,641,397 – 7,641,397 Trade and other receivables# 16 – – – 6,700,201 – 6,700,201 Cash and cash equivalents 18 – – – 533,801 – 533,801 – – – 14,875,399 – 14,875,399 Financial liabilities measured at fair value Derivative financial liabilities 11 – – 16,965 – – 16,965 – 16,965 – 16,965 Financial liabilities not measured at fair value Interest-bearing borrowings 21 – – – – 9,229,439 9,229,439 – 9,204,206 – 9,204,206 Other liabilities 27 – – – – 1,618 1,618 Trade and other payables 30 – – – – 1,350,156 1,350,156 – – – – 10,581,213 10,581,213 # Excluding prepayments, grants receivables and tax recoverables FINANCIALS FINANCIALS ANNUAL REPORT 2023 CITY DEVELOPMENTS LIMITED 245 244
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