190 SECTION 05 : FINANCIAL STATEMENTS & OTHERS Notes To The Financial Statements (Cont’d) 31 March 2025 Registration No: 94 199201005296 (236800 - T) 30. FINANCIAL INSTRUMENTS (continued) (c) Fair value hierarchy (continued) The table below analyses other financial instruments at fair value (continued): 2024 Fair value of financial instruments carried at fair value Fair value of financial instruments not carried at fair value Total fair Carrying Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total value amount Group RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Financial assets Short term funds 380 - - 380 - - - - 380 380 Financial liabilities Derivatives liabilities - 40 - 40 - - - - 40 40 Land entitlement payment - - 20,969 20,969 - - - - 20,969 20,969 Other borrowings - - - - - 19,973 - 19,973 19,973 19,973 RCPS - - - - - - 6,916 6,916 6,916 6,916 Company Financial assets Short term funds 380 - - 380 - - - - 380 380 Financial liability Derivative liability - 37 - 37 - - - - 37 37 Other borrowings - - - - - 19,945 - 19,945 19,945 19,945
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