Company: TGE
Filing Date: 2025-02-19
Form Type: DRS
Source: 0001213900-25-015012
Chunk: 360

Company: Generation Essentials Group
Filing Date: 2025-02-19
Form: DRS
Chunk 360
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 the inclusion of the fair value adjustment on AMTD Digital Inc’s shares under the assumption that the aWME Reorganization occurred on January 1, 2023 and AMTD Digital Inc’s shares are injected to aWME from that date. (bb) Reflects the inclusion of the fair value adjustment on a bank’s shares listed in Hong Kong under the assumption that the aWME Reorganization occurred on January 1, 2023 and the bank’s shares listed in Hong Kong are injected to aWME from that date. (cc)Reflects the inclusion of the depreciation charges under the assumption that aWME Reorganization occurred on January 1, 2023 and the properties are injected to aWME from that date. The depreciation of these properties is charged based on the depreciation policy of aWME. 234 (dd) Reflects the reallocation of the profit and loss and other comprehensive income between the owners of the Company and non -controllinginterests. Historically, aWME prepared its combined financial statements to capture the businesses of aWME, which have operated under the common controlling interests of AMTD Group Inc. As such, certain profit and loss and other comprehensive income has been allocated to the non -controllinginterests of AMTD IDEA Group and AMTD Digital Inc, the intermediate holding company and immediate holding company of aWME. With the assumption that aWME Reorganization occurred on January 1, 2023, the profit and loss and other comprehensive income historically allocated to the non -controllinginterests of AMTD IDEA Group and AMTD Digital Inc will not be incurred after that date and accordingly allocate to owners of the Company. The aWME Reorganization adjustments included in the unaudited pro forma condensed combined statements of financial position as of June 30, 2024 are as follows: (a)Represents pro forma adjustment to property, plant and equipment to reflect the injection of properties in aWME as if aWME Reorganization occurred on June 30, 2024. (b)Represents pro forma adjustment to financial assets at fair value through profit or loss to reflect the injection of shares of AMTD Digital Inc in aWME as if aWME Reorganization occurred on June 30, 2024. (c)Represents pro forma adjustment to financial assets at fair value through profit or loss to reflect the injection of a bank’s shares listed in Hong Kong in aWME as if aWME Reorganization occurred