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 2020 Financial assets not measured at fair value Loans to subsidiaries 1 6 – 2,235,925 – – 2,235,925 Loans to joint ventures 7 – 146,950 – – 146,950 Trade and other receivables 2 12 – 81,063 – – 81,063 Cash and cash equivalents 13 – 29,320 – – 29,320 – 2,493,258 – – 2,493,258 Financial asset measured at fair value Equity investments at FVOCI 8 – – 185,399 – 185,399 Financial liabilities not measured at fair value Trade and other payables 14 – – – (134,442) (134,442) Amount due to a subsidiary (non-trade) 14 – – – (633,900) (633,900) Security deposits – – – (110,924) (110,924) Loans and borrowings 15 – – – (4,546,912) (4,546,912) – – – (5,426,178) (5,426,178) Financial liability measured at fair value Financial derivatives 9 (9,980) – – – (9,980) 1 Relates to loans to BMT, IMT, VO1 Trust, VO2 Trust and MSO Trust 2 Excluding prepayments CapitaLand Integrated Commercial Trust 306