102 Notes to Condensed Consolidated Financial Information 30 June 2024 STRENGTH IN UNITY 31. 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 30 June 2024 and 31 December 2023 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 2024: US$51,000 to US$1,674,535,000 2023: US$4,500 to US$1,097,000,000 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 2024: 10.25% 2023: 10.25% 1% increase (decrease) in cost of equity would result in (decrease) increase in estimated fair value by 0.06% Put option contract Option pricing model Share price of investment in associate 2024: JPY751 2023: JPY611 5% increase (decrease) in share price of investment in associate would result in (decrease) increase in estimated fair value by (US$310,000) and US$477,000 Discount rate 2024: 0.84% 2023: 1.07% 10 basis points increase (decrease) in discount rate would result in (decrease) increase in estimated fair value by US$1,000 Redemption value of option Discounted cash flow Net asset fair value 2024: N/A 2023: US$1,054,277,000 1% increase (decrease) in net asset fair value would result in increase (decrease) in estimated fair value by 1%
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