FVTPL 8,111.4 85.2 0 8,196.6 0 0 0 0 8,196.6 8,196.6 8,111.4 228.4 0 8,339.8 0 43.7 253.4 297.1 8,636.9 8,632.8 Financial liabilities Borrowings 0 0 0 0 1,868.9 61,981.9 0 63,850.8 63,850.8 63,882.2 Other financial liabilities at AC 0 0 0 0 0 1,120.1 0 1,120.1 1,120.1 709.1 Derivative financial instruments 0 5.2 0 5.2 0 0 0 0 5.2 5.2 0 5.2 0 5.2 1,868.9 63,102.0 0 64,970.9 64,976.1 64,596.5 Company Financial assets Investment in unquoted debt security 0 0 0 0 0 0 253.4 253.4 253.4 253.4 Long term receivables 0 0 0 0 0 43.7 0 43.7 43.7 32.2 Financial assets at FVOCI 0 70.0 0 70.0 0 0 0 0 70.0 70.0 Amounts due from subsidiaries 0 0 0 0 0 3,606.6 0 3,606.63,606.6 4,416.1 Financial assets at FVTPL 6,190.8 85.2 0 6,276.0 0 0 0 0 6,276.0 6,276.0 6,190.8 155.2 0 6,346.0 0 3,650.3 253.4 3,903.7 10,249.7 11,047.7 Financial liabilities Borrowings 0 0 0 0 1,868.9 33,726.3 0 35,595.2 35,595.2 36,231.9 Other financial liabilities at AC 0 0 0 0 0 716.2 0 716.2 716.2 711.2 Derivative financial instruments 0 2.9 0 2.9 0 0 0 0 2.9 2.9 0 2.9 0 2.9 1,868.9 34,442.5 0 36,311.4 36,314.3 36,946.0 NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTS Sec 5 335 45 FINANCIAL INSTRUMENTS (CONTINUED) (b) Financial risk management (continued) Fair value of financial instruments (continued) (i) Policy on transfer between levels The fair value of an asset to be transferred between levels is determined as of the date of the event or change in circumstances that caused the transfer. There were no transfers between levels during the financial year. (ii) Level 1 fair value Level 1 fair value is derived from quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date. (iii) Level 2 fair value Level 2 fair value is estimated using inputs other than quoted prices included within Level 1 that are observable for the financial assets or liabilities, either directly or indirectly. Derivative financial instruments The fair value is estimated by the difference