191 Annual Report 2024 32. Fair value of assets and liabilities (cont’d) Financial instruments not measured at fair value, for which fair value is disclosed. The fair values of financial assets which are not carried at fair values in the balance sheet as at 31 December 2024 are represented on the following table: 2024 2023 Group Carrying amount Fair value Unrecognised gain Carrying amount Fair value Unrecognised gain $’000 $’000 $’000 $’000 $’000 $’000 Finance lease receivables (Note 24) 212 231 19 389 434 45 The Company does not have financial instruments not measured at fair value, for which fair value is disclosed. Financial instruments whose carrying amount approximate fair value Management has determined that the carrying amounts of cash and bank balances, trade and other receivables, trade payables and accruals, lease liabilities and loans and borrowings, based on their notional amounts, reasonably approximate their fair values because these are mostly short term in nature or are repriced frequently. 33. Capital management The primary objective of the Group’s capital management is to ensure that it maintains a healthy capital ratio in order to support its business and maximise shareholder value. The Group monitors its monthly cash flows and also manages its capital structure and makes adjustments to it, in light of changes in economic condition. To maintain or adjust the capital structure, the Group may issue new shares. No changes were made in objectives, policies and processes during the years ended 31 December 2024 and 31 December 2023. NOTES TO THE FINANCIAL STATEMENTS For the financial year ended 31 December 2024
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