NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2023 29. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued) The amounts relating to items designated as hedging instruments were as follows. 2023 During the period – 2023 Notional amount Carrying amount – assets Carrying amount – liabilities Line item in the Statements of Financial Position where the hedging instrument is included Changes in the value of the hedging instrument recognised in Unitholders’ funds Amount reclassified from costs of hedging reserve to the statement of total return Line item in the statement of total return affected by the reclassifi-cation Group $’000 $’000 $’000 $’000 $’000 RMB FTZ fixed rate bonds 111,630 – (111,630) Loans and Borrowings 720 – – Cross currency interest rate swap 50,000 – (1,362) Derivative financial instruments (767) – – The amounts related to items designated as hedged items were as follows: 2023 During the period – 2023 Change in value used for calculating hedge ineffectiveness FCTR Balances remaining in the FCTR from hedging relationships for which hedge accounting is no longer applied Group $’000 $’000 $’000 RMB net investment – (47) – Accounting classifications and fair values The carrying amounts and fair values of financial assets and liabilities, including their levels in the fair value hierarchy are as follows. It does not include fair value information for financial assets and liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. Further, for the current year, the fair value disclosure of lease liabilities is also not required. Carrying amount Fair value Note Amortised cost Fair value to statement of total return Fair value – hedging instruments Other financial liabilities Total carrying amount Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Group 2023 Financial assets not measured at fair value Trade and other receivables(1) 8 20,678 – – – 20,678 – – – – Cash and cash equivalents 9 243,464 – – – 243,464 – – – – 264,142 – – – 264,142 Financial assets measured at fair value Financial derivative assets 7 – 570 19,657 – 20,227 – 20,227 – 20,227 Financial liabilities not measured at fair value Trade and other payables 11 – – – 154,194 154,194 – – – – Security deposits – – – 97,451 97,451 – 90,651 – 90,651 Interest-bearing borrowings 12 – – – 1,951,084 1,951,084 – 1,933,528 – 1,933,528 – – – 2,202,729 2,202,729 Financial liabilities measured at fair value Financial derivative liabilities 7 – – 5,349 – 5,349 – 5,349 – 5,349 (1) Excluding prepayments ANNUAL REPORT 2023 219 Financials Framework Portfolio Performance Leadership Overview
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