Company: TGE
Filing Date: 2025-04-11
Form Type: F-4
Source: 0001213900-25-031177
Chunk: 491

Company: Generation Essentials Group
Filing Date: 2025-04-11
Form: F-4
Chunk 491
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 all other variables constant. The sensitivity to a 50 basis points increase/decrease in discount rate holding all other variables constant, the revalued amount of property will decrease/increase by approximately US$12,529,000/US$13,266,000 for the year ended December 31, 2024. F-57

THE GENERATION ESSENTIALS GROUP
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022, 2023 AND 2024 11.PROPERTY, PLANT AND EQUIPMENT (cont.)

|                                       |     | Year ended December 31, 
                    2022 |     |    2023 |     |    2024 |
|:--------------------------------------|:----|------------------------:|:----|--------:|:----|--------:|
|                                       |     |                 US$’000 |     | US$’000 |     | US$’000 |
| Expense relating to short-term leases |     |                      51 |     |     216 |     |     243 |
| Total cash outflow for leases         |     |                      51 |     |     303 |     |     653 |

For the year, the Group leases offices for its operations. Lease contracts are entered into for fixed term of 3 to 6 years. Lease terms are negotiated on an individual basis and contain different terms and conditions. In determining the lease term and assessing the length of the non -cancellableperiod, the Group applies the definition of a contract and determines the period for which the contract is enforceable. The Group regularly entered short -termleases for offices. As of December 31, 2022, 2023 and 2024, the portfolio of short -termleases is similar to the portfolio of short -termleases to which the short -termlease expense disclosed above. 12.INTANGIBLE ASSETS

|                                       |     | Archived 
   images |   |     |   Brand 
   names |   |     |   Total |   |
|                                       |     |  US$’000 |   |     | US$’000 |   |     | US$’000 |   |
| CARRYING AMOUNT                       |     |          |   |     |         |   |     |         |   |
| As of January 1, 2022                 |     |        — |   |     |