158 FINANCIAL STATEMENTS & OTHERS ENRA GROUP BERHAD ANNUAL REPORT 2023 Notes To The Financial Statements 31 March 2023 (Cont’d) 35. FINANCIAL INSTRUMENTS (CONT’D) (c) Fair value hierarchy (Cont’d) The table below analyses other financial instruments at fair value: Fair value of financial instruments Fair value of financial instruments carried at fair value not carried at fair value 2023 Total fair Carrying Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total value amount RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Group Financial assets Derivative assets - 98 - 98 - - - - 98 98 Short term funds 2,200 - - 2,200 - - - - 2,200 2,200 Financial liabilities Land entitlement payment - - 22,668 22,668 - - - - 22,668 22,668 Other borrowings 13,972 - - 13,972 - - - - 13,972 13,972 RCPS - - - - - - 7,491 7,491 7,491 7,491 Company Financial assets Derivative assets - 41 - 41 - - - - 41 41 Short term funds 2,200 - - 2,200 - - - - 2,200 2,200 Financial liability Other borrowings 13,251 - - 13,251 - - - - 13,251 13,251
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