22 FAIR VALUES OF ASSETS AND LIABILITIES (a) Classification and fair value of financial instruments The fair values of financial assets and liabilities, including their levels in the fair value hierarchy are set out below. It does not include the fair value information of financial assets and financial liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. Carrying amount Fair value Note Financial assets at amortised cost Financial liabilities at amortised cost FVTPL Total carrying amount Level 1 Level 2 Level 3 Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Group 2024 Financial assets measured at fair value Financial derivatives 10 − − 14,662 14,662 − 14,662 − 14,662 Financial assets not measured at fair value Cash and cash equivalents 4 65,243 − − 65,243 Trade and other receivables^ 5 5,491 − − 5,491 70,734 − − 70,734 Financial liabilities not measured at fair value Trade and other payables# 8 − 32,081 − 32,081 Loans and borrowings 9 − 745,952 − 745,952 − − 745,928 745,928 Security deposits − 3,990 − 3,990 Preferred units 11 − 822 − 822 − − 1,150 1,150 − 782,845 − 782,845 ^ Excluding GST receivables # Excluding deferred revenue ANNUAL REPORT 2024 | 185 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024
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