Yinson Annual Report 2023

280 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2023 39. Fair value measurement (a) Fair value hierarchy The following table provides the fair value measurement hierarchy of the Group’s assets and liabilities. Fair value measurement using Quoted prices in active market Level 1 RM million Significant observable inputs Level 2 RM million Significant unobservable inputs Level 3 RM million Total RM million Group At 31 January 2023 Non-financial asset: Investment properties - - 15 15 Financial assets: Foreign exchange forwards - 40 - 40 Interest rate swaps - 369 - 369 Other investments - 153 - 153 Financial liability: Foreign exchange forwards - 2 - 2 At 31 January 2022 Non-financial asset: Investment properties - - 15 15 Financial asset: Other investments - 14 - 14 Financial liability: Interest rate swaps - 23 - 23 Company At 31 January 2023 Financial asset: Other investments - 51 - 51

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