NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2025 41 FINANCIAL INSTRUMENTS (CONT’D) (iii) Market risk (cont’d) Foreign currency risk (cont’d) The Group’s and the Company’s exposure to foreign currencies are as follows: United States Dollar Singapore Dollar Hong Kong Dollar $’000 $’000 $’000 Group 31 December 2025 Financial assets 15,941 – – Trade and other receivables* 89 1,070 – Cash and cash equivalents 19,303 1,941 42 Amounts owing by subsidiaries (net) 907,920 233,497 47,010 Interest-bearing borrowings (687,420) – (20,795) Lease liabilities – (2,048) – Trade and other payables** (1,310) (138) (79) Net statement of financial position exposure 254,523 234,322 26,178 Foreign exchange swaps contracts (131,418) – – Cross-currency swaps – – – Net exposure 123,105 234,322 26,178 31 December 2024 Financial assets 16,931 – – Trade and other receivables* 71 1,067 – Cash and cash equivalents 18,531 4,572 48 Amounts owing by/(to) subsidiaries (net) 1,019,363 (158,201) 193,693 Interest-bearing borrowings (951,773) – (21,185) Trade and other payables** (1,816) (138) (260) Net statement of financial position exposure 101,307 (152,700) 172,296 Foreign exchange swaps contracts – – – Cross-currency swaps (38,591) 123,093 – Net exposure 62,716 (29,607) 172,296 * Excluding prepayments ** Excluding deferred income 206 | CITY DEVELOPMENTS LIMITED
RkJQdWJsaXNoZXIy ODIwNTc=