NOTES TO THE FINANCIAL STATEMENTS 22. Financial Instruments by Category (continued) The accounting policies applied to financial instruments are shown below by line item: At fair value Derivatives used Amortised Total carrying Fair through profit or loss for hedging cost amount value Note HK$M HK$M HK$M HK$M HK$M Assets as per consolidated statement of financial position At 31st December 2022 Loans due from joint venture companies 20 – – 15,273 15,273 15,273 Loans due from associated companies 21 – – 52 52 52 Trade and other receivables excluding prepayments 24 – – 2,238 2,238 2,238 Cash and cash equivalents 26 – – 4,502 4,502 4,502 Derivative financial assets 30 – 96 – 96 96 Financial assets at fair value through profit or loss – Unlisted equity investments 460 – – 460 460 Other financial assets at amortised cost 32 – – 520 520 520 Total 460 96 22,585 23,141 23,141 At 31st December 2021 (Restated) Loans due from joint venture companies 20 – – 15,619 15,619 15,619 Amounts due from immediate holding company 25 – – 1 1 1 Trade and other receivables excluding prepayments 24 – – 2,149 2,149 2,149 Cash and cash equivalents 26 – – 14,833 14,833 14,833 Derivative financial assets 30 – 152 – 152 152 Financial assets at fair value through profit or loss – Unlisted equity investments 439 – – 439 439 Other financial assets at amortised cost 32 – – 522 522 522 Total 439 152 33,124 33,715 33,715 Liabilities as per consolidated statement of financial position At 31st December 2022 Trade and other payables excluding non-financial liabilities 27 590 – 9,414 10,004 10,004 Long-term loans and bonds 29 – – 22,835 22,835 21,910 Lease liabilities 28 – – 614 614 614 Total 590 – 32,863 33,453 32,528 At 31st December 2021 Trade and other payables excluding non-financial liabilities 27 551 – 8,925 9,476 9,476 Long-term loans and bonds 29 – – 24,601 24,601 25,461 Lease liabilities 28 – – 566 566 566 Derivative financial liabilities 30 – 7 – 7 7 Total 551 7 34,092 34,650 35,510 170