ESR Interim Report 2022

NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION For the six months ended 30 June 2022 28. 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 observable inputs (Level 2) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 US$’000 30 June 2022 (unaudited) Financial assets at fair value through profit or loss 15,474 – 665,335 680,809 Financial assets at fair value through other comprehensive income 791,848 – 211,046 1,002,894 Financial derivative assets – 210 4,482 4,692 807,322 210 880,863 1,688,395 31 December 2021 (audited) Financial assets at fair value through profit or loss – – 721,813 721,813 Financial assets at fair value through other comprehensive income 779,436 – – 779,436 779,436 – 721,813 1,501,249 R E A C H I N G N E W H E I G H T S 92

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