NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 December 2021 44. FINANCIAL INSTRUMENTS BY CATEGORY (continued) 31 December 2020 Financial assets at fair value through profit or loss Amortised cost Financial assets at fair value through other comprehensive income Total US$’000 US$’000 US$’000 US$’000 Financial assets Financial assets at fair value through profit or loss 678,864 – – 678,864 Financial assets at fair value through other comprehensive income – – 878,300 878,300 Trade receivables – 94,673 – 94,673 Other non-current assets 6,359 26,841 – 33,200 Financial assets included in prepayments, other receivables and other assets – 147,489 – 147,489 Pledged bank deposits – 49,609 – 49,609 Restricted bank balances – 59,441 – 59,441 Cash and bank balances – 1,404,068 – 1,404,068 Non-pledged fixed time deposits with a maturity period over three months – 2,312 – 2,312 685,223 1,784,433 878,300 3,347,956 Financial liabilities at amortised cost Total US$’000 US$’000 Financial liabilities Financial liabilities included in trade payables, accruals and other payables 175,577 175,577 Interest-bearing bank and other borrowings 3,295,278 3,295,278 Lease liabilities 13,393 13,393 Other non-current liabilities 47,158 47,158 3,531,406 3,531,406 E S R C A Y M A N L I M I T E D A N N U A L R E P O R T 2 0 2 1 233
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