Notes to the financial statements Year ended 31 December 2024 29. CAPITAL AND FINANCIAL RISK MANAGEMENT (continued) Financial assets and liabilities subject to offsetting and enforceable master netting arrangement under termination events Gross amounts of recognised financial instruments Gross amount of recognised financial instruments offset in the statement of financial position Net amounts of financial instruments presented in the statement of financial position Related amounts not offset in the statement of financial position Net amounts $’000 $’000 $’000 $’000 $’000 31 December 2024 Financial assets Interest rate swaps 7,554 – 7,554 (1,854) 5,700 Forwards 267 – 267 (98) 169 7,821 – 7,821 (1,952) 5,869 Financial liabilities Interest rate swaps 2,731 – 2,731 (1,854) 877 Cross currency interest rate swaps 8,632 – 8,632 – 8,632 Forwards 100 – 100 (98) 2 11,463 – 11,463 (1,952) 9,511 31 December 2023 Financial assets Interest rate swaps 19,657 – 19,657 (2,718) 16,939 Forwards 570 – 570 – 570 20,227 – 20,227 (2,718) 17,509 Financial liabilities Interest rate swaps 3,987 – 3,987 (2,718) 1,269 Cross currency interest rate swaps 1,362 – 1,362 – 1,362 5,349 – 5,349 (2,718) 2,631 30. SUBSEQUENT EVENTS On 6 February 2025, the Manager declared a distribution of 2.64 cents per Unit to Unitholders in respect of the period from 1 July 2024 to 31 December 2024. 161 Annual Report 2024
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