Statements of Movements in Stapled Securityholders’ Funds Year ended 31 December 2024 Attributable to Stapled Securityholders Stapled Securities in issue Revenue reserve Foreign currency translation reserve Hedging reserve Asset revaluation reserve Total Non- controlling interests Total equity CapitaLand Ascott BT Group $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 At 1 January 2023 646,292 (134,362) (52,399) 3,428 52,909 515,868 4,031 519,899 Total comprehensive income for the year Profit for the year – 26,078 – – – 26,078 3 26,081 Effective portion of change in fair values of cash flow hedges – – – (1,019) – (1,019) (3) (1,022) Net change in fair value of cash flow hedge reclassified to Statement of Total Return – – – (2,673) – (2,673) (27) (2,700) Revaluation surplus on land and buildings (net of tax) – – – – 32,858 32,858 316 33,174 Exchange differences arising from translation of foreign operations and foreign currency loans forming part of net investment in foreign operations – – (10,970) – – (10,970) (5) (10,975) Total comprehensive income – 26,078 (10,970) (3,692) 32,858 44,274 284 44,558 Transactions with owners, recognised directly in equity Contributions by and distributions to owners BT Trustee-Manager’s management fee payable in Stapled Securities 2,329 – – – – 2,329 – 2,329 Issue of Stapled Securities under equity fund raising 137,192 – – – – 137,192 – 137,192 Issue expenses relating to equity fund raising (2,620) – – – – (2,620) – (2,620) Distribution to Stapled Securityholders (37,666) 821 – – – (36,845) – (36,845) Distribution to non-controlling interests – – – – – – (167) (167) Total contributions by and distributions to owners 99,235 821 – – – 100,056 (167) 99,889 At 31 December 2023 745,527 (107,463) (63,369) (264) 85,767 660,198 4,148 664,346 The accompanying notes form an integral part of these financial statements. 121 Annual Report 2024
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