The accompanying notes form an integral part of these financial statements. STATEMENTS OF MOVEMENTS IN STAPLED SECURITYHOLDERS’ FUNDS Year ended 31 December 2023 Attributable to Stapled Securityholders Stapled Securities in issue Revenue reserve Foreign currency translation reserve Hedging reserve Asset revaluation reserve Total Noncontrolling interests Total equity CapitaLand Ascott BT Group $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 At 1 January 2022 648,325 (109,953) 5,888 1,470 3,679 549,409 3,908 553,317 Total comprehensive income for the year (Loss)/Profit for the year – (3) – – – (3) 52 49 Effective portion of change in fair values of cash flow hedges – – – 3,250 – 3,250 22 3,272 Net change in fair value of cash flow hedge reclassified to Statement of Total Return – – – (1,292) – (1,292) – (1,292) Revaluation surplus on land and buildings (net of tax) – – – – 49,230 49,230 497 49,727 Exchange differences arising from translation of foreign operations and foreign currency loans forming part of net investment in foreign operations – – (58,287) – – (58,287) (387) (58,674) Total comprehensive income – (3) (58,287) 1,958 49,230 (7,102) 184 (6,918) Transactions with owners, recognised directly in equity Contributions by and distributions to owners BT Trustee-Manager’s management fee payable in Stapled Securities 2,276 – – – – 2,276 – 2,276 Distribution to Stapled Securityholders (4,309) (24,406) – – – (28,715) – (28,715) Distribution to non-controlling interests – – – – – – (61) (61) Total contributions by and distributions to owners (2,033) (24,406) – – – (26,439) (61) (26,500) At 31 December 2022 646,292 (134,362) (52,399) 3,428 52,909 515,868 4,031 519,899 164 CAPITALAND ASCOTT TRUST
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