22 FAIR VALUES OF ASSETS AND LIABILITIES (CONT'D) (a) Classification and fair value of financial instruments (cont'd) 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 2023 Financial assets measured at fair value Financial derivatives 10 − − 33,266 33,266 − 33,266 − 33,266 Financial assets not measured at fair value Cash and cash equivalents 4 127,145 − − 127,145 Trade and other receivables^ 5 13,819 − − 13,819 140,964 − − 140,964 Financial liabilities not measured at fair value Trade and other payables# 8 − 33,423 − 33,423 Loans and borrowings 9 − 920,323 − 920,323 − − 925,700 925,700 Security deposits − 4,769 − 4,769 Preferred units 11 − 904 − 904 − − 1,265 1,265 − 959,419 − 959,419 ^ Excluding GST receivables # Excluding deferred revenue 186 | MANULIFE US REIT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024
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