- 67 - 38.6 Classes and categories of financial instruments and their fair values The following table combines information about: - Classes of financial instruments based on their nature and characteristics - The carrying amounts of financial instruments - Fair values of financial instruments (except financial instruments when carrying amount approximates their fair value) and - Fair value hierarchy levels of financial assets and financial liabilities for which fair value was disclosed - Fair value hierarchy levels 1 to 3 are based on the degree to which the fair value is observable The carrying values of cash and cash equivalents, trade receivables, other receivables, amounts due from related parties, short-term loans and interest receivables from related parties, trade payables, other payables, amounts due to related parties, interest payables, accrued bonus expense and short-term borrowings and interest payable to a related party approximate their fair values due to the short maturity period. The carrying values of long-term loans to related parties and long-term borrowings from financial institutions with floating interest rate, long-term borrowings from a related party and lease liabilities, the fair values approximate their carrying values. 369 NOTES TO THE FINANCIAL STATEMENTS IRPC PUBLIC COMPANY LIMITED
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