ESR IR 2021 - EN

79 ESR Interim Report 2021 Notes to Condensed Consolidated Financial Information 30 June 2021 25. FINANCIAL INSTRUMENTS BY CATEGORY The carrying amounts of each category of financial instruments as at 30 June 2021 and 31 December 2020 are as follows: 30 June 2021 Financial assets at fair value through profit or loss Financial assets at amortised cost Financial assets at fair value through other comprehensive income Total (Unaudited) (Unaudited) (Unaudited) (Unaudited) Financial assets US$’000 US$’000 US$’000 US$’000 Financial assets at fair value through profit or loss 661,622 – – 661,622 Financial assets at fair value through other comprehensive income – – 717,538 717,538 Trade receivables – 125,038 – 125,038 Other non-current assets 11,926 37,412 – 49,338 Financial assets included in prepayments, other receivables and other assets – 48,512 – 48,512 Pledged bank deposits – 50,763 – 50,763 Restricted bank balances – 81,032 – 81,032 Cash and bank balances – 1,000,484 – 1,000,484 Non-pledged fixed time deposits with a maturity period over three months – 326 – 326 673,548 1,343,567 717,538 2,734,653 Financial liabilities at amortised cost Total (Unaudited) (Unaudited) Financial liabilities US$’000 US$’000 Financial liabilities included in trade payables, accruals and other payables 161,453 161,453 Interest-bearing bank and other borrowings 3,752,615 3,752,615 Lease liabilities 12,473 12,473 Other non-current liabilities 45,880 45,880 3,972,421 3,972,421