Company: TGE
Filing Date: 2025-05-06
Form Type: F-4/A
Source: 0001213900-25-040058
Chunk: 472

Company: Generation Essentials Group
Filing Date: 2025-05-06
Form: F-4/A
Chunk 472
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 of the companies now comprising the Group, as if the group structure upon the completion of the reorganisation had been in existence. The consolidated statements of financial position of the Group have been prepared to present the assets and liabilities of the companies now comprising the Group as if the current group structure had been in existence. The Group’s consolidated financial statements have been prepared in accordance with IFRSs and the Interpretations of the International Financial Reporting Interpretations Committee (“IFRIC”) issued by the IASB. For the purpose of preparation of the consolidated financial statements, information is considered material if such information is reasonably expected to influence decision made by primary users. The consolidated financial statements have been prepared on a historical cost basis, except for financial assets at FVTPL, which are measured at fair value. The consolidated financial statements are presented in US$ unless otherwise stated, which is also the functional currency of the Company. F-31

THE GENERATION ESSENTIALS GROUP
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
F OR THE YEARS ENDED DECEMBER 31, 2022, 2023 AND 2024 2.APPLICATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (cont.) 2.2APPLICATION OF AMENDMENTS TO IFRSs For the purpose of preparing and presenting the consolidated financial statements, the Group has consistently applied the accounting policies which conform with IFRSs, International Accounting Standards (“IASs”) and the related interpretations issued by the IASB that are effective for the accounting period beginning on January 1, 2024 throughout the reporting periods. New and amendments to IFRSs in issue but not yet effective The Group has not early applied the following new and amendments to IFRSs and International Accounting Standards (“IASs”) that have been issued but are not yet effective:

| Amendments to IFRS 9 and IFRS 7  |     | Amendments to the Classification and Measurement of Financial Instruments(3)             |
| Amendments to IFRS 10 and IAS 28 |     | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture(1) |
| Amendments to IAS 21             |     | Lack of Exchangeability(2)                                                               |
| IFRS 18                          |     | Presentation and Disclosure in Financial Statements(4)                                   |

____________ (1)Effective for annual periods beginning on or after a date to be determined (2)Effective for annual periods beginning on or after January 1