Notes to the financial statements Year ended 31 December 2024 29. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued) Hedge of net investment in foreign operations (continued) 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 2024 Financial assets not measured at fair value Trade and other receivables(1) 8 34,944 – – – 34,944 – – – – Cash and cash equivalents 9 228,845 – – – 228,845 – – – – 263,789 – – – 263,789 Financial assets measured at fair value Financial derivative assets 7 – 267 7,554 – 7,821 – 7,821 – 7,821 Financial liabilities not measured at fair value Trade and other payables 11 – – – 107,580 107,580 – – – – Security deposits – – – 90,279 90,279 – 84,744 – 84,744 Interest-bearing borrowings 12 – – – 1,851,196 1,851,196 – 1,839,438 – 1,839,438 – – – 2,049,055 2,049,055 Financial liabilities measured at fair value Financial derivative liabilities 7 – 100 11,363 – 11,463 – 11,463 – 11,463 (1) Excluding prepayments 157 Annual Report 2024
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