TMF Group

27. Loans and borrowings

Loans and borrowings are recognised initially at fair value, net of transaction costs incurred. Loan and borrowings are subsequently carried at amortised cost. Read more about 27. Loans and borrowings .

28. Provisions

Provisions are recognised when TMF Group has a legal or constructive obligation arising from past events. It is probable that an outflow of resources will be required to fulfil this obligation, and the amount can be reliably estimated. Read more about 28. Provisions .

29. Retirement benefit obligations

TMF Group has identified retirement benefit obligations in Switzerland. Some of the other countries in which we operate also have minor retirement benefit obligations. Read more about 29. Retirement benefit obligations .

3. Material accounting judgements, estimates and assumptions

In preparing these consolidated financial statements, management has made judgements and estimates that affect the application of TMF Group's accounting policies and the reported amounts of assets, liabilities, income and expenses. Read more about 3. Material accounting judgements, estimates and assumptions .

30. Trade and other payables

Trade and other payables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method. Read more about 30. Trade and other payables .

31. Commitments

As at 31 December 2025, TMF Group has issued guarantees backed by the ancillary facility and office lease agreements amounting to €5.0 million (2024: €5.0 million). Read more about 31. Commitments .

32. Contingencies

TMF Group is subject to claims and litigation arising from the normal course of business. Read more about 32. Contingencies .

33. Related parties

TMF Group Limited (TMF Group) is the parent company of our operational entities. The shares in TMF Group Limited are held by CVC Strategic Opportunities Fund II (CVC) and Abu Dhabi Investment Authority (ADIA). Read more about 33. Related parties .

34. Independent auditor’s fee

The remuneration of the auditor, Ernst & Young (EY UK), and the remuneration of other EY network firms can be specified as follows: Read more about 34. Independent auditor’s fee .

35. Subsequent events

On 11 December 2025 TMF Group signed agreement to acquire 100% shares of Aepoch Advisor - China. Although the transaction has been signed, control has not yet transferred to TMF Group. Read more about 35. Subsequent events .

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