Annual Report 2025 191 Notes to the Financial Statements 31 December 2025 (a) Assets and liabilities measured at fair value The following table shows an analysis of each class of assets and liabilities of the Group measured at fair value at the end of the reporting period: Group Level 1 $’000 Level 2 $’000 Level 3 $’000 Total $’000 2025 Financial asset Derivative assets - 25,890 - 25,890 Total financial asset - 25,890 - 25,890 Non-financial assets Investment properties - - 18,202,446 18,202,446 Investment properties under development - - 416,605 416,605 Right-of-use assets - - 604,776 604,776 Total non-financial assets - - 19,223,827 19,223,827 Financial liability Derivative liabilities - (103,329) - (103,329) Total financial liability - (103,329) - (103,329) 2024 Financial asset Derivative assets - 152,701 - 152,701 Total financial asset - 152,701 - 152,701 Non-financial assets Investment properties - - 16,758,446 16,758,446 Investment properties under development - - 268,734 268,734 Right-of-use assets - - 629,861 629,861 Total non-financial assets - - 17,657,041 17,657,041 Financial liability Derivative liabilities - (37,648) - (37,648) Total financial liability - (37,648) - (37,648) 29. Fair Value Measurement (continued)
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