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 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 1,963 429,771 112,249 – – 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 21 – – – – 7,452,244 7,452,244 – 7,347,810 – 7,347,810 Other liabilities 27 – – – – 759,708 759,708 Trade and other payables 30 – – – – 2,241,789 2,241,789 – – – – 10,453,741 10,453,741 # Excluding prepayments, grants receivables and tax recoverables FINANCIALS FINANCIALS ANNUAL REPORT 2023 CITY DEVELOPMENTS LIMITED 247 246
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