NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2023 29. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued) Accounting classifications and fair values (continued) 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 2022 Financial assets not measured at fair value Trade and other receivables(1) 8 31,840 – – – 31,840 – – – – Cash and cash equivalents 9 231,048 – – – 231,048 – – – – 262,888 – – – 262,888 Financial assets measured at fair value Financial derivative assets 7 – 1,670 42,694 – 44,364 – 44,364 – 44,364 Financial liabilities not measured at fair value Trade and other payables 11 – – – 137,640 137,640 – – – – Security deposits – – – 106,181 106,181 – 99,807 – 99,807 Interest-bearing borrowings 12 – – – 1,945,940 1,945,940 – 1,934,739 – 1,934,739 – – – 2,189,761 2,189,761 Financial liabilities measured at fair value Financial derivative liabilities 7 – – 825 – 825 – 825 – 825 (1) Excluding prepayments 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 Trust 2023 Financial assets not measured at fair value Loans to subsidiaries 6 200,736 – – – 200,736 – – 191,596 191,596 Non-trade amounts due from subsidiaries 6 2,007,031 – – – 2,007,031 – – 1,915,642 1,915,642 Trade and other receivables(1) 8 644 – – – 644 – – – – Cash and cash equivalents 9 1,208 – – – 1,208 – – – – 2,209,619 – – – 2,209,619 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 – – – 158,650 158,650 – – 141,384(2) 141,384 Interest-bearing borrowings 12 – – – 1,605,056 1,605,056 – 1,590,775 – 1,590,775 – – – 1,763,706 1,763,706 Financial liabilities measured at fair value Financial derivative liabilities 7 – – 5,349 – 5,349 – 5,349 – 5,349 (1) Excluding prepayments (2) Relates to non-trade amounts due to subsidiaries 220 CAPITALAND CHINA TRUST
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