{"url_path":"/sec/yoov/10-k/2026/item-11","section_key":"item-11","section_title":"Item 11 QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-12","source_url":"https://www.sec.gov/Archives/edgar/data/2001794/0001213900-26-054960-index.html","accession_number":"0001213900-26-054960","cik":"0002001794","ticker":"YOOV","issuer_name":"Concorde International Group Ltd.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2001794/0001213900-26-054960-index.html","primary_entity_key":"0002001794","primary_entity_name":"Concorde International Group Ltd."},"word_count":255,"has_tables":true,"body_markdown":"**ITEM\n11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK**\n\n \n\n**Foreign\nCurrency Exchange Risk**\n\n \n\nThe\nreporting currency of the Company is the U.S. dollar (“USD”). The functional currency of CGPL, CSPL, BAPL and CAPL is the\nSGD. The functional currency of the Company and CiF is the U.S. dollar (“USD). The functional currency of CSSB is Malaysia Ringgit\n(“MYR”). The functional currency of CSL is Great Britain Pound (“GBP”).\n\n \n\nFor\nthe subsidiaries whose functional currency is the MYR and GBP dollar, profit or loss and other comprehensive income and cash flows are\ntranslated at the average exchange rates during the reporting periods, assets and liabilities are translated at the unified exchange\nrate at the end of the period, and equity is translated at historical exchange rates. As a result, amounts relating to assets and liabilities\nreported on the statements of cash flows may not necessarily agree with the changes in the corresponding balances on the statements of\nfinancial position. Translation adjustments resulting from the process of translating the local currency financial statements into USD\nare included in comprehensive income/loss. Transactions denominated in foreign currencies are translated into the functional currency\nat the exchange rates prevailing on the transaction dates. Assets and liabilities denominated in foreign currencies are translated into\nthe functional currency at the exchange rates prevailing at the consolidated statement of financial position’s date with any transaction\ngains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency\nare included in profit or loss as incurred."}