Company: TGE
Filing Date: 2025-02-19
Form Type: DRS
Source: 0001213900-25-015012
Chunk: 496

Company: Generation Essentials Group
Filing Date: 2025-02-19
Form: DRS
Chunk 496
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ERTAINMENT UNIVERSAL INC.
NOTES TO THE COMBINED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 and 2023 and
six months ended June 30, 2023 AND 2024 14.FINANCIAL ASSETS AT FVTPL

| 2022                           |     |        As of 
 December 31, 
         2023 |     |         |     |    As of 
 June 30, 
     2024 |
|:-------------------------------|:----|-------------:|:----|--------:|:----|---------:|
| US$’000                        |     |      US$’000 |     | US$’000 |     |          |
| Listed equity shares           |     |      110,474 |     |  72,052 |     |   79,313 |
| Unlisted equity shares         |     |          200 |     |     200 |     |      200 |
| Movie income right investments |     |       13,247 |     |   5,549 |     |   11,634 |
| Total                          |     |      123,921 |     |  77,801 |     |   91,147 |
| Shown as:                      |     |              |     |         |     |          |
| – current assets               |     |       21,219 |     |  17,558 |     |   13,162 |
| – non-current assets           |     |      102,702 |     |  60,243 |     |   77,985 |
|                                |     |      123,921 |     |  77,801 |     |   91,147 |

During the year ended December 31, 2022 and 2023 and six months ended June 30, 2024, the Group entered into movie income right agreements with certain production houses. In accordance with the relevant agreements, the Group is entitled to certain percentage of the variable profit to be derived from the release of the films upon entering into agreements. The Group may be required to further contribute to the movie production programs due to the budget overruns. Any agreed further contribution to the film program by the Group due to the budget overruns will be added to the carrying amounts of financial assets. Certain listed equity shares, unlisted equity shares and movie income right investments are