NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2023 Line item in the Statements of Financial Position where the hedging instrument is included Changes in the fair value of the hedging instrument recognised in Unitholders Funds Amounts reclassified from Hedging Reserve to Statement of Total Return Line item in Statement of Total Return affected by the reclassification $’000 $’000 Loans and borrowings (38,750) – NA Loans and borrowings (51,671) – NA 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 $’000 $’000 $’000 33,907 40,064 – 50,888 50,888 – ANNUAL REPORT 2023 257 Other Information Overview Leadership Performance Framework
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