ENRA Group Berhad Annual Report 2024

Notes To The Financial Statements 31 March 2024 (Cont’d) 169 FINANCIAL STATEMENTS & OTHERS 32. FINANCIAL INSTRUMENTS (CONT’D) (c) Fair value hierarchy (Cont'd) The table below analyses other financial instruments at fair value: (Cont'd) Fair value of financial instruments Fair value of financial instruments carried at fair value not carried at fair value 2023 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 Derivative assets - 98 - 98 - - - - 98 98 Short term funds 2,200 - - 2,200 - - - - 2,200 2,200 Financial liabilities Land entitlement payment - - 22,668 22,668 - - - - 22,668 22,668 Other borrowings - - - - - 13,972 - 13,972 13,972 13,972 RCPS - - - - - - 7,491 7,491 7,491 7,491 Company Financial assets Derivative assets - 41 - 41 - - - - 41 41 Short term funds 2,200 - - 2,200 - - - - 2,200 2,200 Financial liability Other borrowings - - - - - 13,342 - 13,342 13,342 13,342

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