NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 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 2025 Financial assets measured at fair value Financial derivatives 10 − − 3,091 3,091 − 3,091 − 3,091 Financial assets not measured at fair value Cash and cash equivalents 4 47,745 − − 47,745 Trade and other receivables^ 5 2,828 − − 2,828 50,573 − − 50,573 Financial liabilities measured at fair value Financial derivatives 10 − − 95 95 − 95 − 95 Financial liabilities not measured at fair value Trade and other payables# 8 − 31,667 − 31,667 Loans and borrowings 9 − 564,686 − 564,686 − − 567,621 567,621 Security deposits − 2,826 − 2,826 Preferred units 11 − 659 − 659 − − 920 920 − 599,838 − 599,838 ^ Excluding GST receivables # Excluding deferred revenue / 142 / EXPANDING HORIZONS
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