Company: TGE
Filing Date: 2025-04-11
Form Type: F-4
Source: 0001213900-25-031177
Chunk: 503

Company: Generation Essentials Group
Filing Date: 2025-04-11
Form: F-4
Chunk 503
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 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% increase/decrease in the discount rate results in decrease/increase in fair value by 0.1%/0.1% |
|:---------------------------------------------------|:----|:-------------------------------|:----|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--------------------------------------------------------------------------------------------------|
| Movie income right investments of US$3,936,000     |     | 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