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Temasek Group Financials are a consolidation of financial information of Temasek and its operating subsidiaries, such as Singtel, Singapore Airlines, PSA and ST Engineering.
In 2018, Temasek adopted the International Financial Reporting Standards (IFRS), in line with Singapore's convergence with IFRS. This included the adoption of IFRS 9: Financial Instruments in 2018 and IFRS 16: Leases in 2019. You can find out more information here.