NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2025 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 Trust 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 27,334 − − 27,334 Trade and other receivables^ 5 101 − − 101 27,435 − − 27,435 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 − 12,054 − 12,054 Loans and borrowings 9 − 564,686 − 564,686 − − 567,621 567,621 − 576,740 − 576,740 ^ Excluding GST receivables / 144 / EXPANDING HORIZONS
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