CHARTER HALL LONG WALE REIT ANNUAL

Risk Management

48 Charter Hall Long WALE REIT Annual Report 2026 / Directors’ Report and Financial Report / C. Capital structure and financial risk management 49 Charter Hall Long WALE REIT Financial report 2026 Charter Hall Long WALE REIT Financial report 2026 C. Capital structure and financial risk management (continued) C. Capital structure and financial risk management (continued) Finance Trust C6. Offsetting financial assets and liabilities Carrying Less than 1 to 5 Over 5 The REIT is a party to the master agreement as published by International Swaps and Derivatives Associates, Inc. (ISDA) which value 1 year years years Total allow the REIT’s counterparties, under certain conditions (i.e. event of default), to set off the position owing/receivable under a $'000 $'000 $'000 $'000 $'000 derivative contract to a net position outstanding. As the REIT does not have a legally enforceable right to set-off, none of the 2026 financial assets or financial liabilities are offset on the balance sheet of the REIT. Financial liabilities The table below demonstrates the effect of offsetting positions should the REIT’s counterparties decide to enforce the legal right Payables (2,981) (2,981) - - (2,981) to set-off: Borrowings (1,511,602) (87,535) (1,776,337) (2,163) (1,866,035) Derivative financial instruments (2,421) (2,421) - - (2,421) Gross Total financial liabilities (1,517,004) (92,937) (1,776,337) (2,163) (1,871,437) amounts of Amounts Net financial subject to amount post 2025 instruments set-off set-off Financial liabilities Consolidated entity $'000 $'000 $'000 Payables (7,382) (7,382) - - (7,382) 2026 Borrowings (1,528,385) (65,150) (1,734,937) (333,575) (2,133,662) Derivative assets 25,935 (2,421) 23,514 Derivative financial instruments (51,966) (17,897) (37,085) (1,947) (56,929) Derivative liabilities (2,421) 2,421 - Total financial liabilities (1,587,733) (90,429) (1,772,022) (335,522) (2,197,973) 23,514 - 23,514 (d) Credit risk 2025 Derivative assets 6,428 (6,428) - The maximum exposure to credit risk at the end of each reporting period is equivalent to the carrying value of the financial Derivative liabilities (56,980) 6,428 (50,552) assets. The REIT has policies to review the aggregate exposures of receivables and tenancies across its portfolio. As at 30 (50,552) - (50,552) June 2026, the REIT has no significant concentrations of credit risk on its receivables. The ta