ESR Group Limited Annual Report 2022 Notes to the Consolidated Financial Statements 31 December 2022 235 47. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) The following tables illustrate the fair value measurement hierarchy of the Group’s financial instruments: Group Assets measured at fair value Quoted prices in active markets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 US$’000 As at 31 December 2022 Financial assets at fair value through profit or loss 21,883 — 758,231 780,114 Financial assets at fair value through other comprehensive income 781,180 — 195,215 976,395 Financial derivative assets — 189 10,765 10,954 803,063 189 964,211 1,767,463 As at 31 December 2021 Financial assets at fair value through profit or loss — — 721,813 721,813 Financial assets at fair value through other comprehensive income 779,436 — — 779,436 779,436 — 721,813 1,501,249 STRATEGIC REPORT FINANCIAL STATEMENT CORPORATE GOVERNANCE
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