238 Notes to the Consolidated Financial Statements 31 December 2023 47. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) Assets measured at fair value (continued) The movements in fair value measurements within Level 3 during the year are as follows: Put option contract Unlisted financial assets US$’000 US$’000 Financial assets at fair value At 1 January 2022 — 721,813 Acquisition of subsidiaries 5,316 333,729 Disposal of subsidiaries — (4,319) Distribution and capital redemption — (135,906) Elimination — (6,815) Gain on sale of interests in financial assets at fair value through profit or loss — (8) Interest receivable — 526 Purchases — 186,200 Reclassification to assets held for sale — (21,649) Reclassification to investments in joint ventures — (1,532) Total loss recognised in other comprehensive income — (50,693) Total gain recognised in profit or loss included in other income 6,191 10,370 Exchange realignment (742) (78,270) At 31 December 2022 and 1 January 2023 10,765 953,446 Disposal of interests in financial assets — (22,224) Disposal of subsidiaries — 7,656 Distribution and capital redemption — (29,107) Gain on sale of interests in financial assets at fair value through profit or loss — 2,076 Interest receivable — 553 Purchases — 151,089 Reclassification to investments in joint ventures — (2,446) Total loss recognised in other comprehensive income — (11,025) Total (loss)/gain recognised in profit or loss included in other income (4,146) 9,390 Exchange realignment (729) (20,490) At 31 December 2023 5,890 1,038,918 STRENGTH IN UNITY
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