Notes to the financial statements Year ended 31 December 2024 29. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued) Hedge of net investment in foreign operations (continued) The amounts relating to items designated as hedging instruments were as follows. 2024 During the period – 2024 Notional amount Carrying amount – assets Carrying amount – liabilities Line item in the Statements of Financial Position where the hedging instrument is included Changes in the value of the hedging instrument recognised in Unitholders’ funds Amount reclassified from costs of hedging reserve to the statement of total return Line item in the statement of total return affected by the reclassification Group $’000 $’000 $’000 $’000 $’000 $’000 RMB FTZ fixed rate bonds 111,270 – (111,270) Loans and Borrowings 360 – – RMB fixed rate MTN 74,200 – (74,200) Loans and Borrowings (1,060) – – Cross currency interest rate swaps 239,000 – (8,632) Derivative financial instruments (6,492) – – The amounts related to items designated as hedged items were as follows: 2024 During the period – 2024 Change in value used for calculating hedge ineffectiveness FCTR Balances remaining in the FCTR from hedging relationships for which hedge accounting is no longer applied Group $’000 $’000 $’000 RMB net investment – (7,192) – 2023 During the period – 2023 Notional amount Carrying amount – assets Carrying amount – liabilities Line item in the Statements of Financial Position where the hedging instrument is included Changes in the value of the hedging instrument recognised in Unitholders’ funds Amount reclassified from costs of hedging reserve to the statement of total return Line item in the statement of total return affected by the reclassification Group $’000 $’000 $’000 $’000 $’000 $’000 RMB FTZ fixed rate bonds 111,630 – (111,630) Loans and Borrowings 720 – – Cross currency interest rate swaps 50,000 – (1,362) Derivative financial instruments (767) – – 156 CapitaLand China Trust
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