ESR Group Limited Annual Report 2022 Notes to the Consolidated Financial Statements 31 December 2022 237 47. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) Group (continued) Liabilities measured at fair value Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 At 31 December 2022 Financial derivative liabilities 78 — 78 Share redemption option — 93,687 93,687 78 93,687 93,765 During the years ended 31 December 2022 and 2021, there were no transfers of fair values measurements into or out of Level 3 for financial liabilities. Company Assets measured at fair value Quoted prices In active market (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 US$’000 As at 31 December 2022 Financial assets at fair value through other comprehensive income 12,391 — — 12,391 As at 31 December 2021 Financial assets at fair value through other comprehensive income 43,012 — — 43,012 STRATEGIC REPORT FINANCIAL STATEMENT CORPORATE GOVERNANCE
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