NOTES TO THE FINANCIAL STATEMENTS 35. FINANCIAL INSTRUMENTS (CONTINUED) 35.7 Fair value information The carrying amounts of cash and cash equivalents, short-term receivables and payables and short-term borrowings reasonably approximate their fair values due to the relatively short-term nature of these financial instruments. The table below analyses financial instruments carried at fair value and those not carried at fair value for which fair value is disclosed, together with their fair values and carrying amounts shown in the statements of financial position. Group Fair value of financial instruments carried at fair value Fair value of financial instruments not carried at fair value Total fair value RM’000 Carrying amount RM’000 Level 1 RM’000 Level 2 RM’000 Level 3 RM’000 Total RM’000 Level 1 RM’000 Level 2 RM’000 Level 3 RM’000 Total RM’000 2025 Financial liabilities Loans and borrowings - - - - - (134,409) - (134,409) (134,409) (134,409) 2024 Financial liabilities Loans and borrowings - - - - - (133,316) - (133,316) (133,316) (133,316) Company 2025 Financial liabilities Loans and borrowings - - - - - (105,000) - (105,000) (105,000) (105,000) 2024 Financial liabilities Loans and borrowings - - - - - (105,000) - (105,000) (105,000) (105,000) DNeX INTEGRATED REPORT 2025 214 ABOUT THIS REPORT LEADERSHIP VALUE CREATION @DNeX LEADERSHIP INSIGHTS OVERVIEW OF DAGANG NeXCHANGE BERHAD
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