DLF AMBA ANNUAL REPORT 2023/24 01 MANAGEMENT REVIEW 02 SUSTAINABILITY REVIEW 03 FINANCIAL STATEMENTS 81 NOTE 16 AUDIT FEE DKK’000 Fees paid to auditors appointed at the annual general meeting EY, fee for statutory audit EY, fee for other assurance engagements EY, fee for tax consultancy services Fee, non-audit services EY total Other, fee for statutory audit Other, fee for other assurance engagements Other, fee for tax consultancy services Other, non-audit services Total other Total 2023/24 GROUP 2022/23 PARENT COMPANY 2023/24 2022/23 5,793 488 2,316 1,019 9,616 493 40 73 144 750 10,366 5,437 559 1,988 288 8,272 871 40 104 173 1,188 9,460 36 35 0 0 0 151 0 0 36 186 0 0 0 0 0 0 0 0 0 0 36 186 NOTE 17 CURRENCY AND INTEREST RATE RISKS AND DERIVATIVE FINANCIAL INSTRUMENTS The Group uses hedging instruments such as forward exchange contracts and interest and currency swaps to hedge recognised and non-recognised transactions. Derivative financial instruments have fair value level 2. Listed securities have fair value level 1. DKK’000 GROUP 2023/24 Details on fair value of derivative financial instruments Changes recognised in the fair value reserve in equity Changes recognised in the income statement Fair value of assets and liabilities measured at fair value at 30/06/2024 -16,573 -25,994 -111,545 Listed securities Changes recognised in the income statement Fair value of assets and liabilities measured at fair value at 30/06/2024 GROUP 539 5,329 Currency risks Hedging of recognised transactions primarily includes receivables, cash and payables. 2023/24 DKK’000 AUD CAD CZK EUR GBP NZD PLN RUB SEK TRY USD ZAR Total PAYMENT/ MATURITY < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year < 1 year RECEIVABLES AND CASH 13,073 240,932 24,292 516,219 119,558 657,804 25,548 1,019 5,797 22,950 1,225,717 2,435 2,855,344 PAYABLES HEDGED THROUGH FORWARD EXCHANGE CONTRACTS AND CURRENCY SWAPS 14,375 4,072 0 785,180 1,544 1,329,626 3,957 266 8,638 0 20,436 0 2,168,094 -94,014 -211,474 -22,648 -205,804 -78,295 444,120 -29,422 0 3,939 0 -1,144,349 -2,295 -1,340,242 GROUP NET POSITION -95,316 25,386 1,644 -474,765 39,719 -227,702 -7,830 752 1,098 22,950 60,932 140 -652,992 Group numbers consists of legal entities with financial derivatives.