Company: ARBK
Filing Date: 2025-04-22
Form Type: 20-F/A
Source: 0001104659-25-037403
Chunk: 54

Company: Argo Blockchain Plc
Filing Date: 2025-04-22
Form: 20-F/A
Chunk 54
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 based on observable market data (that is, unobservable inputs) (Level 3). This is the case for unlisted equity securities. |

F-41

ARGO BLOCKCHAIN PLC

The following table presents the Group’s assets that are measured at fair value at 31 December 2023 and 31 December 2022.

| ​                                                     | ​ |       ​ | ​ |       ​ | ​ |       ​ | ​ |     ​ |
| ​                                                     |   | Level 1 |   | Level 2 |   | Level 3 |   | Total |
| Assets                                                | ​ |   $’000 | ​ |   $’000 | ​ |   $’000 | ​ | $’000 |
| Financial assets at fair value through profit or loss |   |         |   |         |   |         |   |       |
| - Equity holdings                                     |   |       — |   |       — |   |     400 |   |   400 |
| - Digital assets                                      |   |       — |   |     385 |   |       — |   |   385 |
| Total at 31 December 2023                             |   |       — |   |     385 |   |     400 |   |   785 |
| ​                                                     | ​ |       ​ | ​ |       ​ | ​ |       ​ | ​ |     ​ |
| ​                                                     |   | Level 1 |   | Level 2 |   | Level 3 |   | Total |
| Assets                                                | ​ |   $’000 | ​ |   $’000 | ​ |   $’000 | ​ | $’000 |
| Financial assets at fair value through profit or loss |   |         |   |         |   |         |   |       |
| - Equity holdings                                     | ​ |      14 | ​ |       — | ​ |     400 | ​ |   414 |
| - Digital assets                                      |   |       — |   |     443 |   |       — |   |   443 |
| Total at 31 December 2022                             |   |      14 |   |     443 |   |     400 |   |   857 |

All financial assets are in listed and unlisted securities and digital assets.

There were transfers between levels during the period.

The Group recognises the fair value of financial assets at fair value through profit or loss relating to unlisted investments at