8,718.9 0 0 0 Lease liabilities* 33,278.4 46,223.7 4,757.1 3,875.4 10,797.9 26,793.3 Amounts due to associates 777.6 777.6 777.6 0 0 0 Borrowings* 63,882.2 78,344.5 16,217.3 3,034.2 12,460.5 46,632.5 Financial guarantee contracts 310.6 310.6 310.6 0 0 0 Other financial liabilities at AC 709.1 730.0 324.4 344.6 35.9 25.1 107,676.8 135,105.3 31,105.9 7,254.2 23,294.3 73,450.9 Derivative financial liabilities Interest rate swaps 0.3 744.2 0 474.5 269.7 0 Profit rate swap contracts 2.0 323.8 0 0 323.8 0 Forward exchange contracts (gross settled): - Outflows 2.9 106.3 106.3 0 0 0 107,682.0 136,279.6 31,212.2 7,728.7 23,887.8 73,450.9 Company Non-derivative financial liabilities Payables 4,443.2 4,443.2 4,443.2 0 0 0 Lease liabilities* 73,805.1 115,101.7 9,096.9 7,788.4 22,021.4 76,195.0 Amounts due to subsidiaries 6,709.1 6,709.1 6,709.1 0 0 0 Amounts due to associates765.9 765.9 765.9 0 0 0 Borrowings* 36,231.9 49,731.4 12,227.8 1,089.9 7,938.8 28,474.9 Financial guarantee contracts 312.2 8,797.7 8,797.7 0 0 0 Other financial liabilities at AC 711.2 732.0 335.5 356.4 37.1 3.0 122,978.6 186,281.0 42,376.1 9,234.7 29,997.3 104,672.9 Derivative financial liability Forward exchange contracts (gross settled): - Outflows 2.9 106.3 106.3 0 0 0 122,981.5 186,387.3 42,482.4 9,234.7 29,997.3 104,672.9 * Refer to Note 15 and Note 26 for the average remaining period. NOTES TO THE FINANCIAL STATEMENTS 31 December 2023 FINANCIAL STATEMENTS Sec 5 329 45 FINANCIAL INSTRUMENTS (CONTINUED) (b) Financial risk management (continued) Market risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and other prices will affect the Group’s and the Company’s financial positions or cash flows. (i) Foreign currency risk The Group and the Company are exposed to foreign currency risk on sales, purchases and borrowings that are denominated in currencies other than the respective functional currencies of the Group and of the Company. The currencies giving rise to this risk are primarily USD, JPY