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NOTES TO THE
FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2015

These notes form an integral part of the financial statements.

The financial statements were authorised for issue in accordance with a resolution of the Board of Directors of StarHub Ltd on
16 February 2016.

1 Domicile and Activities

StarHub Ltd (“StarHub” or the “Company”) is incorporated in the Republic of Singapore and has its registered office at
67 Ubi Avenue 1, #05-01 StarHub Green, Singapore 408942.

The principal activities of the Company are those relating to the operation and provision of telecommunications services and
other businesses relating to the info-communications industry. The principal activities of the subsidiaries are set out in Note 5
to the financial statements.

The consolidated financial statements relate to the Company and its subsidiaries (the “Group”), and the Group’s interest in
equity-accounted investee.

2 Summary of Significant Accounting Policies
2.1 Basis of preparation

The financial statements are prepared in accordance with Singapore Financial Reporting Standards (“FRS”) pursuant to the
requirements of the Companies Act, Chapter 50.

The financial statements are prepared on a historical cost basis except for certain financial assets and liabilities which are
measured at fair value as disclosed in the accounting policies below.

The financial statements are presented in Singapore dollars which is the Company’s functional currency. All financial
information presented in Singapore dollars has been rounded to the nearest million, unless otherwise stated.

The accounting policies set out below have been applied consistently by the Group to all periods presented in these financial
statements, except as disclosed below.

Adoption of new and revised standards
In the current financial year, the Group has adopted all the new and revised FRSs and Interpretations of FRSs (“INT FRSs”) that

are relevant to its operations and effective for annual periods beginning on 1 January 2015. The adoption of these new/revised
FRSs and INT FRSs does not result in substantial changes to the Group’s accounting policies and has no material effect on the
amounts reported for the current or prior years.

New accounting standards and interpretations not yet adopted
Certain accounting standards (including their consequential amendments) and interpretations that have been issued as of the

reporting date and are relevant to its operations but are not yet effective have not been applied by the Group.

The Group is currently assessing the potential impact of adopting the following new standards and interpretations that are
relevant to its operations, on the financial statements of the Group and the Company. The Group does not plan to early adopt
these standards.