CapitaLand Ascott Trust - Annual Report 2024

Notes to the Financial Statements Year ended 31 December 2024 11 FINANCIAL DERIVATIVES CapitaLand Ascott REIT Group CapitaLand Ascott BT Group Stapled Group 2024 2023 2024 2023 2024 2023 $’000 $’000 $’000 $’000 $’000 $’000 Financial derivative assets Non-current Interest rate swaps 16,564 21,684 – – 16,564 21,684 Cross currency interest rate swaps 74,923 62,969 – 209 74,923 63,178 91,487 84,653 – 209 91,487 84,862 Current Interest rate swaps 1,247 1,376 – – 1,247 1,376 Currency forwards – 69 – – – 69 Cross currency interest rate swaps 29,790 5,861 3,409 – 33,199 5,861 31,037 7,306 3,409 – 34,446 7,306 Financial derivative liabilities Non-current Interest rate swaps (569) (5,923) (575) (566) (1,144) (6,489) Cross currency interest rate swaps – (1,177) – – – (1,177) (569) (7,100) (575) (566) (1,144) (7,666) At the reporting date, the notional principal amounts of the financial instruments were as follows: CapitaLand Ascott REIT Group CapitaLand Ascott BT Group Stapled Group 2024 2023 2024 2023 2024 2023 $’000 $’000 $’000 $’000 $’000 $’000 Interest rate swaps 901,693 799,304 31,688 32,813 933,381 832,117 Cross currency interest rate swaps 771,415 776,964 34,088 34,302 805,503 811,266 Currency forwards – 7,019 – – – 7,019 1,673,108 1,583,287 65,776 67,115 1,738,884 1,650,402 192 CapitaLand Ascott Trust

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