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 (continued) Carrying amount Note Fair value – hedging instruments Amortised cost FVOCI – equity investments Other financial liabilities Total $’000 $’000 $’000 $’000 $’000 Group 31 December 2020 Financial assets not measured at fair value Loans to joint ventures 7 – 169,450 – – 169,450 Trade and other receivables 1 12 – 69,996 – – 69,996 Cash and cash equivalents 13 – 183,617 – – 183,617 – 423,063 – – 423,063 Financial assets measured at fair value Financial derivatives 9 37,430 – – – 37,430 Equity investments at FVOCI 8 – – 218,686 – 218,686 37,430 – 218,686 – 256,116 Financial liabilities not measured at fair value Trade and other payables 2 14 – – – (293,447) (293,447) Security deposits – – – (237,927) (237,927) Loans and borrowings 15 – – – (8,726,245) (8,726,245) – – – (9,257,619) (9,257,619) Financial liability measured at fair value Financial derivatives 9 (68,962) – – – (68,962) 1 Excluding prepayments 2 Excluding deferred income CapitaLand Integrated Commercial Trust 302