186 CapitaLand Integrated Commercial Trust Notes to the financial statements Year ended 31 December 2024 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. Carrying amount Fair value Note Fair value – hedging instruments Amortised cost FVOCI – equity investments Other financial liabilities Total Level 1 Level 2 Level 3 Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Group 31 December 2024 Financial assets not measured at fair value Loans to joint ventures 7 – 160,650 – – 160,650 – – 162,345 162,345 Trade and other receivables1 12 – 55,531 – – 55,531 Cash and cash equivalents 13 – 156,358 – – 156,358 – 372,539 – – 372,539 Financial assets measured at fair value Financial derivatives 10 9,343 – – – 9,343 – 9,343 – 9,343 Equity investments at FVOCI 9 – – 123,920 – 123,920 123,920 – – 123,920 9,343 – 123,920 – 133,263 Financial liabilities not measured at fair value Trade and other payables2 14 – – – (409,553) (409,553) Security deposits – – – (294,162) (294,162) Loans and borrowings 15 – – – (8,945,147) (8,945,147) – (8,878,923) – (8,878,923) – – – (9,648,862) (9,648,862) Financial liability measured at fair value Financial derivatives 10 (107,457) – – – (107,457) – (107,457) – (107,457) 1 Excluding prepayments 2 Excluding deferred income 187 Annual Report 2024
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