NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION For the six months ended 30 June 2022 28. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) Assets measured at fair value (continued) The movements in fair value measurements within Level 3 during the period are as follows: Put option Equity instruments US$’000 US$’000 Financial assets at fair value At 1 January 2021 – 685,223 Gain on disposal of interests in financial assets at fair value through profit or loss – 1,074 Disposal – (22,817) Disposal of subsidiary (net of interest retained) – 257 Distribution – (71,448) Interest receivable – 1,067 Purchases – 156,045 Total gain recognised in profit or loss included in other income – 13,976 Exchange realignment – (41,564) At 31 December 2021 (audited) and 1 January 2022 – 721,813 Acquisition of subsidiaries 5,316 333,729 Distribution – (59,149) Elimination – (6,815) Interest receivable – 263 Purchases – 80,623 Reclassification to assets held for sale – (21,166) Reclassification from investments in joint venture – 300 Redemption – (24,759) Total losses recognised in other comprehensive income – (42,388) Total losses recognised in profit or loss included in other income – (32,392) Exchange realignment (834) (73,678) At 30 June 2022 (unaudited) 4,482 876,381 Liabilities measured at fair value Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 30 June 2022 (unaudited) Financial derivative liabilities 190 – 190 Share redemption option – 128,731 128,731 190 128,731 128,921 During the six months ended 30 June 2022, there were no transfers of fair values measurements into or out of Level 3 for financial liabilities. E S R G R O U P L I M I T E D I N T E R I M R E P O R T 2 0 2 2 93
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