upon the consumption of electricity by the customers. All contracts for period of one year or less are billed based on services provided. The transaction price allocated to these unsatisfied contracts is not disclosed. 18 FINANCIAL ASSETS AT FVTPL Group Company 2023 RM’million 2022 RM’million 2023 RM’million 2022 RM’million Financial assets at FVTPL 1,650.0 8,196.6 1,369.4 6,276.0 Current 1,614.1 8,141.0 1,336.0 6,222.9 Non-current 35.9 55.6 33.4 53.1 1,650.0 8,196.6 1,369.4 6,276.0 Financial assets at FVTPL mainly represent investments in unit trusts and students’ loans. Credit risks relating to financial assets at FVTPL are disclosed in Note 45(b) to the financial statements. Accounting Policy Financial assets at FVTPL are financial instruments and the accounting policy is disclosed in Note 45. NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTSSec 5 251 19 DERIVATIVE FINANCIAL INSTRUMENTS Accounting Policy Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at their fair value at the end of each reporting period. Fair value changes on derivatives that are not designated or do not qualify for hedge accounting are recognised in the statement of profit or loss when the changes arise. Notional amount RM’million Assets RM’million Liabilities RM’million Note Non-hedge accounting qualified derivative financial instruments: Group 2023 Current Forward foreign currency contracts (a) 256.8 0 (1.4) Non-current Interest rate swap contracts (b) 1,129.1 71.3 (7.3) Profit rate swap contracts (c) 304.1 4.9 (3.2) Power purchase agreements (d) 211.5 91.8 0 1,644.7 168.0 (10.5) 2022 Current Forward foreign currency contracts (a) 106.3 0 (2.9) Interest rate swap contracts (b) 22.7 0.2 0 129.0 0.2 (2.9) Non-current Interest rate swap contracts (b) 744.2 64.0 (0.3) Profit rate swap contracts (c) 323.8 8.3 (2.0) 1,068.0 72.3 (2.3) Company 2023 Current Forward foreign currency contracts (a) 256.8 0 (1.4) 2022 Current Forward foreign