180 CapitaLand Integrated Commercial Trust Notes to the financial statements Year ended 31 December 2024 29 FINANCIAL RISK MANAGEMENT (continued) Hedge accounting (continued) The amounts relating to items designated as hedged items and hedging instruments (excluding share of hedging reserves of joint ventures) were as follows: Nominal amount Carrying amount Line item in the Statement of Financial Position where Cash flow hedge reserve 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 Assets Liabilities the hedging instrument is included the hedged item is included $’000 $’000 $’000 $’000 $’000 $’000 Group 2024 Foreign currency risk Cross currency swaps 1,518,781 5,194 (83,143) Financial derivatives Loans and borrowings (6,969) 38,161 (21,594) – Forward exchange contracts 709 – – Financial derivatives – 328 – – – Interest rate risk Interest rate swaps 2,625,097 4,149 (24,314) Financial derivatives Loans and borrowings (17,344) 8,924 (23,254) Finance costs 2023 Foreign currency risk Cross currency swaps 1,518,781 112 (116,221) Financial derivatives Loans and borrowings (23,536) (29,789) 40,943 – Forward exchange contracts – – – Financial derivatives – 328 (209) – – Interest rate risk Interest rate swaps 2,246,144 15,857 (20,874) Financial derivatives Loans and borrowings (3,014) (19,953) (30,511) Finance costs Trust 2024 Interest rate risk Interest rate swaps 2,179,674 3,484 (24,048) Financial derivatives Loans and borrowings (20,564) 6,944 (15,978) Finance costs 2023 Interest rate risk Interest rate swaps 1,582,840 8,878 (20,407) Financial derivatives Loans and borrowings (11,530) (17,391) (20,900) Finance costs 181 Annual Report 2024
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