ABU DHABI NATIONAL OIL COMPANY FOR DISTRIBUTION PJSC Notes to the interim condensed consolidated financial statements for the six-month period ended 30 June 2024 (continued) 9. Related party balances and transactions (continued) Related party transactions: 3 months ended 30 June 6 months ended 30 June 2024 2023 2024 2023 (unaudited) (unaudited) (unaudited) (unaudited) AED’000 AED’000 AED’000 AED’000 ADNOC Group Revenue 509,154 525,837 961,608 969,583 Purchases 5,865,490 6,500,566 12,271,623 12,293,893 TotalEnergies and its affiliates Revenue 144,289 3,005 275,169 8,592 Purchases 52,827 41,157 79,334 108,632 Management Fee & services - 24,305 36,427 31,373 The Group provides in the normal course of business petroleum distribution services to entities owned and controlled by the Government of Abu Dhabi. The Group has elected to use the exemption under IAS 24 Related Party Disclosures for Government related entities on disclosing transactions and related outstanding balances with government related parties owned by the Government of Abu Dhabi other than the Parent Company and entities it owns and controls. 10. Right-of-use assets and lease liabilities Right-of-use assets 30 June 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Opening balance 1,778,418 1,373,338 Additions related to land lease 125,780 511,560 Additions to decommissioning 1,572 9,394 Recognised as part of business combination (note 19) - 98,694 Reversal due to terminated contracts (28,836) (51,316) Depreciation charge during the period/year (72,576) (146,412) Modifications during the period/year (878) (9,173) Exchange differences (65,915) (7,667) Closing balance 1,737,565 1,778,418 Lease liabilities 30 June 2024 31 December 2023 (unaudited) (audited) AED’000 AED’000 Opening balance 1,747,264 1,314,327 Additions 125,780 511,560 Recognised as part of business combination (note 19) - 98,694 Accretion of interest 49,699 95,567 Reversal due to terminated contracts (30,680) (55,515) Payments (127,607) (200,322) Modifications (878) (9,173) Exchange differences (67,236) (7,874) Closing balance 1,696,342 1,747,264 Current Non-current 30 June 2024 31 December 2023 30 June 2024 31 December 2023 AED’000 AED 000 AED’000 AED 000 (unaudited) (audited) (unaudited) (audited) Lease liabilities 186,428 183,013 1,509,914 1,564,251 17