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25 Fair value (continued)
25.1 Carrying values and fair values (continued)

Carrying Fair Unrecognised
2024 value value loss

Financial assets
Cash, due from banks and Treasury Bills 15,936 15,936 –
Statutory deposits with Central Banks – above statutory limit 1,256 1,256 –
Advances 67,299 65,487 (1,812)
Investment securities 20,516 20,232 (284)
Investment interest receivable 221 221 –
Other financial assets 337 337 –

Financial liabilities
Customers’ current, savings and deposit accounts 94,404 94,404 –
Due to banks and other fund raising instruments 3,928 3,928 –
Debt securities in issue 1,031 1,038 (7)
Accrued interest payable 203 203 –
Other financial liabilities 1,288 1,288 –

Total unrecognised change in unrealised fair value (2,103)

Refer to Note 2.6 (x) for the basis used to determine the fair value of financial assets and liabilities.

25.2 Fair value and fair value hierarchies
25.2.1 Determination of fair value and fair value hierarchies
The following table shows the fair value measurement hierarchy of the Group’s financial assets and liabilities:

2025 Level 1 Level 2 Level 3 Total

Financial assets measured at fair value
Investment securities 59 124 24 207

Financial assets for which fair value is disclosed
Advances – 5,064 66,810 71,874
Investment securities 8,204 9,570 1,818 19,592

Financial liabilities for which fair value is disclosed
Due to banks and other funding instruments – 977 42 1,019