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 Trust US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 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 96,513 − − 96,513 Trade and other receivables^ 5 172 − − 172 96,685 − − 96,685 Financial liabilities not measured at fair value Trade and other payables 8 − 11,742 − 11,742 Loans and borrowings 9 − 920,323 − 920,323 − − 925,700 925,700 − 932,065 − 932,065 ^ Excluding GST receivables 188 | MANULIFE US REIT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024
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