Company: TGE
Filing Date: 2025-02-19
Form Type: DRS
Source: 0001213900-25-015012
Chunk: 509

Company: Generation Essentials Group
Filing Date: 2025-02-19
Form: DRS
Chunk 509
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:-------------------------|:----|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:--------------------------------------------------------------------------------------------------|
| 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 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-67

WORLD MEDIA AND ENTERTAINMENT UNIVERSAL INC.
NOTES TO THE COMBINED FINANCIAL STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2022 and 2023 and
six months ended June 30, 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 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% |
| As of June 30, 2024                                |     |                                |     |                                                                                                                                                                                                         |     |                                                                                                   |
| Movie income right investments of US$3,937,000     |     | Discount cash flow model       |     | Discount rate takes into account weighted average cost of capital using a Capital Asset Pricing Model ranged 10.40% to 12.59% and expected