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 Trust 31 December 2021 Financial assets not measured at fair value Loans to subsidiaries 1 6 – 2,974,573 – – 2,974,573 Loans to joint ventures 7 – 150,359 – – 150,359 Trade and other receivables 2 12 – 177,800 – – 177,800 Cash and cash equivalents 13 – 165,962 – – 165,962 – 3,468,694 – – 3,468,694 Financial assets measured at fair value Financial derivatives 9 1,059 – – – 1,059 Equity investments at FVOCI 8 – – 158,723 – 158,723 1,059 – 158,723 – 159,782 Financial liabilities not measured at fair value Trade and other payables 14 – – – (418,622) (418,622) Amount due to a subsidiary (non-trade) 14 – – – (495,000) (495,000) Security deposits – – – (116,660) (116,660) Loans and borrowings 15 – – – (4,899,282) (4,899,282) – – – (5,929,564) (5,929,564) Financial liability measured at fair value Financial derivatives 9 (2,034) – – – (2,034) 1 Relates to loans to BMT, IMT, VO1 Trust, VO2 Trust, MSO Trust, RCS Trust and CCT 2 Excluding prepayments CapitaLand Integrated Commercial Trust 304