Notes to the financial statements Year ended 31 December 2024 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 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 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 2024 Financial assets not measured at fair value Non-trade amounts due from subsidiaries 6 2,194,660 – – – 2,194,660 – – 2,100,057 2,100,057 Trade and other receivables(1) 8 94 – – – 94 – – – – Cash and cash equivalents 9 3,701 – – – 3,701 – – – – 2,198,455 – – – 2,198,455 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 – – – 162,810 162,810 – – 146,387(2) 146,387(2) Interest-bearing borrowings 12 – – – 1,510,187 1,510,187 – 1,499,651 – 1,499,651 – – – 1,672,997 1,672,997 Financial liabilities measured at fair value Financial derivative liabilities 7 – 7,359 4,104 – 11,463 – 11,463 – 11,463 (1) Excluding prepayments (2) Relates to non-trade amounts due to subsidiaries 158 CapitaLand China Trust
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