Notes To The Financial Statements 31 March 2024 (Cont’d) 168 ENRA GROUP BERHAD ANNUAL REPORT 2024 32. FINANCIAL INSTRUMENTS (CONT’D) (c) Fair value hierarchy (Cont'd) The table below analyses other financial instruments at fair value: Fair value of financial instruments Fair value of financial instruments carried at fair value not carried at fair value 2024 Total fair Carrying Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total value amount RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 RM’000 Group 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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