FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the year ended 30 June 2025 92 WESTGOLD RESOURCES LIMITED The fair value of the financial instruments as well as the methods used to estimate the fair value are summarised in the table below. in $000 Quoted market price (Level 1) Valuation technique market observable inputs (Level 2) Valuation technique non-market observable inputs (Level 3) Total 2025 Financial assets Instruments carried at fair value Listed investments 43,506 – – 43,506 Financial liabilities Instruments carried at fair value Financial liabilities – Royalty – – (54,331) (54,331) 2024 Financial assets Instruments carried at fair value Listed investments 8,011 – – 8,011 (f) Changes in liabilities arising from financing activities in $000 Opening Cash flows New leases1 Reclassi- fication adjustment Closing Lease liability 2025 Current obligations 1,319 (7,432) 6,113 8,991 8,991 Non-current obligations 2,345 – 17,377 (8,991) 10,732 Total liabilities 3,665 (7,432) 23,490 – 19,723 2024 Current obligations 2,111 (2,267) 156 1,319 1,319 Non-current obligations 3,484 – 180 (1,319) 2,345 Total liabilities 5,595 (2,267) 337 – 3,665 4. F INANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONTINUED) Risk exposures and responses (continued)
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