ESR IR 2021 - EN

82 STEP FORWARD Notes to Condensed Consolidated Financial Information 30 June 2021 26. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) The following tables illustrate the fair value measurement hierarchy of the Group’s financial instruments: Assets measured at fair value Quoted prices in active market (Level 1) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 30 June 2021 (unaudited) Financial assets at fair value through profit or loss – 673,548 673,548 Financial assets at fair value through other comprehensive income 717,538 – 717,538 717,538 673,548 1,391,086 31 December 2020 (audited) Financial assets at fair value through profit or loss – 685,223 685,223 Financial assets at fair value through other comprehensive income 878,300 – 878,300 878,300 685,223 1,563,523 The movements in fair value measurements within Level 3 during the period are as follows: 30 June 31 December 2021 2020 (Unaudited) (Audited) US$’000 US$’000 Financial assets at fair value through profit or loss – unlisted At 1 January 685,223 595,453 (Loss)/gain recognised in profit or loss included in other income (8,010) 50,976 Dilution of interests in financial assets at fair value through profit or loss – (398) Interest receivable 474 574 Distribution (30,301) (71,748) Purchases 49,012 129,833 Disposal – (11,263) Disposal of subsidiary (net of interest retained) – (32,490) Exchange realignment (22,850) 24,286 673,548 685,223 During the six months ended 30 June 2021, there were no transfers of fair values measurements into or out of Level 3 for financial liabilities.