NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2024 Changes in the value of the hedging instrument recognised in OCI Hedge ineffectiveness recognised in profit or loss Line item in profit or loss that includes hedge ineffectiveness Amount reclassified from reserve to profit or loss Hedged foreign exchange rate Year of maturity $’000 $’000 $’000 (1,871) – Not applicable – Not applicable 2025 to 2027 1,638 (5) Finance costs – SGD/RMB5.1715 to SGD/ RMB5.3987 and SGD/ EUR1.4525 2025 to 2026 (8,591) – Not applicable – SGD/RMB5.413 to SGD/ RMB5.435 and SGD/ EUR1.412 2025 to 2027 10,755 – Not applicable – Not applicable 2024 to 2026 5,416 27 Finance income – SGD/RMB5.1715 to SGD/ RMB5.3533 2026 382 – Not applicable – SGD/JPY106.99 2024 ANNUAL REPORT 2024 FINANCIALS 193
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