ESR Interim Report 2020 (EN)

Notes to Condensed Consolidated Financial Information 30 June 2020 72 26. FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued) The following tables illustrate the fair value measurement hierarchy of the Group’s financial instruments: Assets measured at fair value Quoted prices in active market (Level 1) Significant unobservable inputs (Level 3) Total US$’000 US$’000 US$’000 30 June 2020 (unaudited) Financial assets at fair value through profit or loss – 617,216 617,216 Financial assets at fair value through other comprehensive income 533,574 – 533,574 533,574 617,216 1,150,790 31 December 2019 (audited) Financial assets at fair value through profit or loss 1,494 595,453 596,947 Financial assets at fair value through other comprehensive income 542,925 – 542,925 544,419 595,453 1,139,872 The movements in fair value measurements within Level 3 during the period are as follows: 30 June 2020 31 December 2019 (Unaudited) (Audited) US$’000 US$’000 Financial assets at fair value through profit or loss – unlisted At 1 January 595,453 335,771 Total gain recognised in profit or loss included in other income 989 73,610 Interest receivable 276 – Distribution (25,422) (22,438) Purchases 39,509 208,513 Exchange realignment 6,411 (3) 617,216 595,453 During the six months ended 30 June 2020, there were no transfers of fair values measurements into or out of Level 3 for financial liabilities.