CapitaLand Integrated Commercial Trust - Annual Report 2021

Notes to the Financial Statements YEAR ENDED 31 DECEMBER 2021 30 CLASSIFICATION AND FAIR VALUE OF FINANCIAL INSTRUMENTS The carrying amounts and fair values of financial assets and liabilities, including their levels in the fair value hierarchy are as follows. It does not include fair value information for financial assets and liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. Their carrying amount is a reasonable approximation of fair value. Carrying amount Note Fair value – hedging instruments Amortised cost FVOCI – equity investments Other financial liabilities Total $’000 $’000 $’000 $’000 $’000 Group 31 December 2021 Financial assets not measured at fair value Loans to joint ventures 7 – 176,980 – – 176,980 Trade and other receivables 1 12 – 89,592 – – 89,592 Cash and cash equivalents 13 – 365,133 – – 365,133 – 631,705 – – 631,705 Financial assets measured at fair value Financial derivatives 9 30,879 – – 30,879 Equity investments at FVOCI 8 – – 193,168 – 193,168 30,879 – 193,168 – 224,047 Financial liabilities not measured at fair value Trade and other payables 2 14 – – – (557,904) (557,904) Security deposits – – – (247,896) (247,896) Loans and borrowings 15 – – – (8,177,277) (8,177,277) – – – (8,983,077) (8,983,077) Financial liability measured at fair value Financial derivatives 9 (32,428) – – – (32,428) 1 Excluding prepayments 2 Excluding deferred income CapitaLand Integrated Commercial Trust 300