ESR Interim Report 2020 (EN)

Notes to Condensed Consolidated Financial Information 30 June 2020 70 25. FINANCIAL INSTRUMENTS BY CATEGORY (continued) 31 December 2019 Financial assets at fair value through profit or loss Financial assets at amortised cost Financial assets at fair value through other comprehensive income Total (Audited) (Audited) (Audited) (Audited) Financial assets US$’000 US$’000 US$’000 US$’000 Financial assets at fair value through profit or loss 589,417 – – 589,417 Financial assets at fair value through other comprehensive income – – 542,925 542,925 Trade receivables – 88,897 – 88,897 Other non-current assets 6,036 10,542 – 16,578 Financial assets included in prepayments, other receivables and other assets 1,494 74,037 – 75,531 Pledged bank deposits – 45,800 – 45,800 Restricted bank balances – 21,038 – 21,038 Cash and bank balances – 816,487 – 816,487 Non-pledged fixed time deposits with maturity period over three months – 881 – 881 596,947 1,057,682 542,925 2,197,554 Financial liabilities at amortised cost Total (Audited) (Audited) Financial liabilities US$’000 US$’000 Financial liabilities included in trade payables, accruals and other payables 181,126 181,126 Interest-bearing bank and other borrowings 2,570,917 2,570,917 Lease liabilities 23,156 23,156 Other non-current liabilities 44,630 44,630 2,819,829 2,819,829