65 36. Fair value hierarchy As at 31 December 2023 and 2022, the Group had the assets and liabilities that were measured at fair value or for which fair value was disclosed using different levels of inputs as follows: (Unit: Million Baht) Consolidated financial statements As at 31 December 2023 Level 1 Level 2 Level 3 Total Assets measured at fair value Financial assets measured at FVOCI Equity investments 40 - 1,632 1,672 Derivatives Forward contracts - 75 - 75 Interest rate swaps contracts - 67 - 67 Liabilities measured at fair value Derivatives Cross currency interest rate swap contracts - 137 - 137 Assets for which fair value are disclosed Investment property - 1,149 - 1,149 Liabilities for which fair value are disclosed Debentures - 43,781 - 43,781 (Unit: Million Baht) Consolidated financial statements As at 31 December 2022 Level 1 Level 2 Level 3 Total Assets measured at fair value Financial assets measured at FVOCI Equity investments 52 - 1,631 1,683 Derivatives Interest rate swaps contracts - 155 - 155 Liabilities measured at fair value Derivatives Cross currency interest rate swap contracts - 149 - 149 Assets for which fair value are disclosed Investment property - 1,149 - 1,149 Liabilities for which fair value are disclosed Debentures - 34,323 - 34,323 358 IRPC Public Company Limited Notes to the Consolidate Financial Statements
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