26 SUBSEQUENT EVENTS Subsequent to the reporting date, as part of the Group's initiatives to meet the 2025 Net Proceeds Target under the Master Restructuring Agreement as disclosed in Note 2.3, the Manager announced the divestment of Plaza for net considerations of approximately US$40.5 million, subject to closing adjustments. The sale was completed on 25 February 2025 (U.S. time) and the net proceeds was utilised to repay US$40.0 million of loans in March 2025. The divestment is estimated to give rise to a loss on disposal of approximately US$4.9 million. Please refer to the divestment announcement and completion announcement dated 20 February 2025 and 26 February 2025 respectively for more information. 27 AUTHORISATION OF FINANCIAL STATEMENTS FOR ISSUE The financial statements were authorised for issue by the Manager and the Trustee on 15 April 2025. ANNUAL REPORT 2024 | 191 NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2024
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