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                                    Notes to the Consolidated Financial Statements31 December 2024ESR Group Limited Annual Report 2024251STRATEGIC REPORTSCORPORATE GOVERNANCEFINANCIAL STATEMENTS46.FAIR VALUE HIERARCHY OF FINANCIAL INSTRUMENTS (continued)The summary of significant unobservable inputs to the valuation of financial instruments together with a quantitative sensitivity analysis as at the end of each of the financial years is as follows:Valuation techniqueKey unobservable inputRangeSensitivity of the fair value to the inputUnlisted financial assets at fair value through other comprehensive income and profit or lossNet asset valueNet asset value2024: US$195,000 to US$3,895,952,0002023: US$4,500 to US$1,097,000,0001% increase (decrease) in net asset value would result in increase (decrease) in fair value by 1%Investment in OCD at fair valueDiscounted cash flowsCost of equity2024: 10.25%2023: 10.25%1% increase (decrease) in cost of equity would result in (decrease) increase in estimated fair value by 0.20%Put option contractOption pricing modelShare price of investment in associate2024: N/A2023: JPY6115% increase (decrease) in share price of investment in associate would result in (decrease) increase in estimated fair value by (US$Nil) and US$NilDiscount rate2024: N/A2023:1.07%10 basis points increase (decrease) in discount rate would result in (decrease) increase in estimated fair value by US$NilRedemption value of optionDiscounted cash flowNet asset fair value2024: N/A2023:US$1,054,277,0001% increase (decrease) in net asset fair value would result in increase (decrease) in estimated fair value by Nil%
                                
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