FORWARD TOGETHER Notes to the Consolidated Financial Statements 31 December 2022 234 47. 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 technique Key unobservable input Range Sensitivity of the fair value to the input Unlisted financial assets at fair value through other comprehensive income and profit or loss Net asset value Net asset value 2022: US$51,000 to US$1,761,000,000 2021: US$395,000 to US$642,305,000 1% increase (decrease) in net asset value would result in increase (decrease) in fair value by 1% Investment in OCD at fair value Discounted cash flows Cost of equity 2022: 10.25% 2021: 10.25% 1% increase (decrease) in cost of equity would result in (decrease) increase in estimated fair value by 0.11% Put option contract Option pricing model Share price of investment in associate 2022: JPY712 2021: Nil 5% increase (decrease) in share price of investment in associate would result in (decrease) increase in estimated fair value by (US$1,965,000) and US$2,333,000 Discount rate 2022: 1.45% 2021: Nil 10 basis points increase (decrease) in discount rate would result in (decrease) increase in estimated fair value by US$21,000 Share redemption option Discounted cash flow Net asset fair value 2022: US$962,485,000 2021: Nil 1% increase (decrease) in net asset fair value would result in increase (decrease) in estimated fair value by 1%
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