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Notes to the Consolidated Financial Statements31 December 2024ESR Group Limited Annual Report 2024187STRATEGIC REPORTSCORPORATE GOVERNANCEFINANCIAL STATEMENTS15.INVESTMENTS IN JOINT VENTURES AND ASSOCIATES (continued)The following table illustrates the aggregate financial information of the Group%u2019s joint ventures and associates that are not individually material:20242023US$%u2019000US$%u2019000Share of the joint ventures and associates%u2019 profit for the year31,1123,736Share of the joint ventures and associates%u2019 total comprehensive income for the year16,8771,971Aggregate carrying amount of the Group%u2019s investments in the joint ventures and associates997,7691,051,88616.FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSSAs at31 December2024As at31 December2023US$%u2019000US$%u2019000CurrentListed equity investments, at fair value (note (i))56,22234,494Non-currentUnquoted equity interests, at fair value (note (ii))783,614802,820839,836837,314Notes:(i)Listed equity investments at fair value represent the Group%u2019s investments in publicly listed companies, which are quoted in active markets.(ii)The fair value of these investments is estimated based on the Group%u2019s share of the net asset value of the investment funds and associates.In accordance with the exemption in IAS 28 Investments in associates, the Group has elected to measure its investments in associates and joint ventures at fair value through profit or loss in accordance with IFRS 9. This exemption is related to the fact that fair value measurement provides more useful information for users of the financial statements than application of the equity method. This is an exemption from the requirement to measure interests in associates using the equity method, rather than an exception to the scope of IAS 28 for the accounting for associates and a joint venture.