CDL AR 2024

NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 41 FINANCIAL INSTRUMENTS (CONT’D) (iii) Market risk (cont’d) Foreign currency risk (cont’d) United States Dollar Hong Kong Dollar $’000 $’000 Company 31 December 2024 Trade and other receivables* – – Cash and cash equivalents 2 14 Amounts owing by subsidiaries (net) 585,236 2,715 Interest-bearing borrowings (137,729) (21,185) Trade and other payables** (288) (198) Net statement of financial position exposure 447,221 (18,654) Forward exchange contracts – – Cross-currency swaps (38,591) – Net exposure 408,630 (18,654) 31 December 2023 Trade and other receivables* – – Cash and cash equivalents 2 14 Amounts owing by subsidiaries (net) 545,304 3,427 Interest-bearing borrowings (102,076) (19,813) Trade and other payables** (1,226) (33) Net statement of financial position exposure 442,004 (16,405) Forward exchange contracts – – Cross-currency swaps (37,591) – Net exposure 404,413 (16,405) * Excluding prepayments ** Excluding deferred income FINANCIALS CITY DEVELOPMENTS LIMITED 188

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