Company: TGE
Filing Date: 2025-04-25
Form Type: F-4/A
Source: 0001213900-25-035536
Chunk: 513

Company: Generation Essentials Group
Filing Date: 2025-04-25
Form: F-4/A
Chunk 513
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 reporting date, the finance department analyzes the movements in the values of financial instruments and determines the major inputs applied in the valuation. The valuation is reviewed and approved by the chief financial officer. Some of the Group’s financial instruments are measured at fair value for financial reporting purposes. The management of the Company is responsible for determining the appropriate valuation techniques and inputs for fair value measurements. In estimating the fair value, the Group uses observable market data to the extent it is available. Where Level 1 inputs are not available, the Group refers to the prices of recent transactions or engages third -partyqualified valuers to perform the valuation. The management of the Company works closely with the qualified external valuers to establish the appropriate valuation techniques and inputs to the model. The management reports the findings to the directors of the Company to explain the cause of fluctuations in the fair value. Below is summary of significant unobservable inputs to valuation of financial instruments together with a quantitative sensitivity analysis:

| As of December 31, 2022                         |     | Valuation                
 Technique                |     | Significant                                                                                                                                                                                                  
 unobservable input                                                                                                                                                                                           |     | Sensitivity of value                                                                              
 to the input                                                                                      |
|:------------------------------------------------|:----|:-------------------------|:----|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--------------------------------------------------------------------------------------------------|
| Movie income right investments of US$13,247,000 |     | Discount cash flow model |     | Discount rate takes into account weighted average cost of capital using a Capital Asset Pricing Model ranged from 10.40% to 12.59% and expected ticket sales performance and expected movie production costs |     | 5% increase/decrease in the discount rate results in decrease/increase in fair value by 0.2%/0.1% |

F-71

THE GENERATION ESSENTIALS GROUP
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022, 2023 AND 2024 32.FAIR VALUE AND FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (cont.)

| Derivative financial instruments of US$185,069,000 
 As of December 31, 2023                            |     | Valuation                      
 Technique                      
 Monte Carlo Simulation (“MCS”) |     | Significant                                                                                                                                                                                                  
 unobservable input                                                                                                                                                                                           
 Expected volatility of the underlying assets of 49.78%                                                                                                                                                       |     | Sensitivity of value                                                                              
 to the input                                                                                      
 5%