ESR AR 2019 EN

Notes to the Consolidated Financial Statements 31 December 2019 235 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS ESR Annual Report 2019 47. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) Group (continued) Assets measured at fair value (continued) The movements in fair value measurements within Level 3 during the year are as follows: As at 31 December 2018 USD’000 Financial assets at fair value through other comprehensive income At 1 January – Purchases 132 Transfer from available-for-sale investment at cost 8,327 Disposal (8,459) – Liabilities measured at fair value As at 31 December 2018 USD’000 At 1 January 13,671 Total gain recognised in profit or loss 3,118 Transfer to other payables (16,789) – During the years ended 31 December 2019 and 2018, 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 unobservable inputs (Level 3) Total USD’000 USD’000 USD’000 As at 31 December 2019 Financial assets at fair value through other comprehensive income 34,348 – 34,348 As at 31 December 2018 Financial assets at fair value through other comprehensive income 32,549 – 32,549