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 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 45,641 − − 45,641 Trade and other receivables^ 5 105 − − 105 45,746 − − 45,746 Financial liabilities not measured at fair value Trade and other payables 8 − 12,378 − 12,378 Loans and borrowings 9 − 745,952 − 745,952 − − 745,928 745,928 − 758,330 − 758,330 ^ Excluding GST receivables / 145 / MANULIFE US REIT
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