ANNUAL REPORT 2025 185 NOTES TO THE FINANCIAL STATEMENTS 31 Financial risk and capital management (Continued) (g) Financial instruments by category The following table shows the classifi cation category and carrying amounts as at 31 December 2025 and 31 December 2024 under HKFRS 9 for the Group’s fi nancial assets and fi nancial liabilities: 2025 2024 Note Classifi cation HK$’000 HK$’000 Financial assets Listed equity security 17 FVOCI 35,100 31,050 River Ports Economic Benefi ts 17 FVOCI 167,500 219,873 Cross currency swaps Fair value- hedges 17,810 – Interest rate swaps Fair value- hedges – 27,651 Cash and bank balances 19 Amortised cost 8,750,141 8,138,133 Trade and other receivables 20 Amortised cost 3,160,431 3,175,088 12,130,982 11,591,795 Financial liabilities Bank and other debts 22 Amortised cost 24,236,292 25,129,409 Trade and other payables 21 Amortised cost 6,468,287 6,042,933 Lease liabilities 21,25 Amortised cost 16,287 17,600 30,720,866 31,189,942 Representing : Financial assets measured at FVOCI 202,600 250,923 Amortised cost 11,910,572 11,313,221 Fair value-hedges 17,810 27,651 Financial liabilities measured at Amortised cost 30,720,866 31,189,942
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