Company: TGE
Filing Date: 2025-04-25
Form Type: F-4/A
Source: 0001213900-25-035536
Chunk: 518

Company: Generation Essentials Group
Filing Date: 2025-04-25
Form: F-4/A
Chunk 518
---
 |       — |
| Restricted cash                 |     |            12-month ECL |     |                415 |     |     135 |     |       — |
| Cash and balance balances       |     |            12-month ECL |     |              1,208 |     |   6,121 |     |  19,978 |
|                                 |     |                         |     |             36,900 |     |  37,544 |     |  28,251 |

____________ Notes: (i)For accounts receivable, the Group has applied the simplified approach in IFRS 9 to measure the loss allowance at lifetime ECL. (ii)The financial assets at amortized costs have a low risk of default as the counterparties do not have default history and there is no information indicating that these financial assets have a significant increase in credit risk since initial recognition.

F-75

THE GENERATION ESSENTIALS GROUP
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022, 2023 AND 2024 33.FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (cont.) Liquidity risk The Group aims to maintain cash and credit lines to meet its liquidity requirements. The Group finances its working capital requirements through a combination of funds generated from operations, loans and equity financing. The following tables detail the Group’s remaining contractual maturity for its financial liabilities. The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Group can be required to pay. Variable rate instruments are subject to change if change in variable rates differ from the estimated interest rate determined at the end of the reporting period.

|                                                           |     | As of December 31, 2022 |     |              |     |           |     |         |     |              |     |          |
|:----------------------------------------------------------|:----|------------------------:|:----|-------------:|:----|----------:|:----|--------:|:----|-------------:|:----|---------:|
|                                                           |     |                Weighted 
                 Average 
           interest rate |     |    On demand 
 or less than 
     3 months |     |  3 months 
 to 1 year |     |  1 to 5 
   years |     |        Total 
 undiscounted 
   cash flows |     | Car