Notes to the Financial Statements For the financial year ended 31 December 2024 17 FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES (CONTINUED) (b) Accounting classifications and fair values (continued) Carrying amount Fair value Note Financial assets designated as at FVOCI Financial assets at amortised cost Financial liabilities at amortised cost Total Level 1 $ $ $ $ $ 31 December 2023 Financial asset measured at fair value Other investments 4 8,108,062 – – 8,108,062 8,108,062 Financial assets and liabilities not measured at fair value Trade and other receivables# 5 – 1,770,221 – 1,770,221 Cash and cash equivalents – 650,125 – 650,125 Trade and other payables 9 – – (1,631,305) (1,631,305) Loan from a related corporation 10 – – (7,065,090) (7,065,090) – 2,420,346 (8,696,395) (6,276,049) # Excludes GST receivable There were no significant transfers between Level 1 and Level 2 of the fair value hierarchy during the current or prior year. 306 CapitaLand Ascott Trust
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