DLF AMBA ANNUAL REPORT 2024/25 01 Management Review 02 Sustainability Review 03 Financial Statements 85 NOTE 17 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 2024/25 Group 2023/24 Parent Company 2024/25 2023/24 5,148 5,793 38 36 862 488 0 0 1,494 2,316 0 0 639 1,019 18 0 8,143 9,616 56 36 420 493 0 0 0 40 0 0 89 73 0 0 137 144 0 0 646 750 0 0 8,789 10,366 56 36 NOTE 18 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 2024/25 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 30/06/2025 -16,240 67,749 -50,571 Currency risks Hedging of recognised transactions primarily includes receivables, cash and payables. 2024/25 DKK’000 AUD CAD CZK EUR GBP NZD PLN SEK 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 Receivables and cash 2,160 131,570 26,127 214,237 84,679 592,236 0 4,631 1,067,116 2,551 2,125,307 Hedged through forward exchange contracts and Payables currency swaps 2,567 2,095 0 743,892 3,177 1,153,334 16 32 9,368 0 1,914,481 -18,334 -55,862 -22,914 -140,812 -22,675 334,759 0 0 -954,243 0 880,081 Group numbers consist of legal entities with financial derivatives. Group Net position -18,742 73,613 3,213 -670,467 58,827 -226,.338 -16 4,599 103,505 2,551 -669,255 Interest rate risks The Group uses interest rate swaps to hedge interest rate risks, whereby floating interest payments are rescheduled into fixed interest payments. 2025 DKK’000 Cross currency swap Interest rate swaps Computed principal amount 42,370 75,000 Value adjustment recognised in equity -1,950 -3,046 Fair value 0 820 Group Time to maturity months 0 (expired) 6 The hedged cash flows are expected to be realised and will affect results of operations over the term to maturity of the interest rate swap.