114 CapitaLand Ascott Trust Distribution Statements Year ended 31 December 2025 Note Stapled Group 2025 $’000 2024 $’000 Amount to be distributed to Stapled Securityholders at beginning of the year 134,789 116,477 Total return attributable to Stapled Securityholders and perpetual securities holders 327,614 241,175 Less: Total return attributable to perpetual securities holders (17,207) (14,413) Distribution adjustments A (53,699) 4,467 Income available for distribution to Stapled Securityholders for the year 256,708 231,229 Distribution to Stapled Securityholders 391,497 347,706 Distributions to Stapled Securityholders during the year - Distribution of 3.095 cents per Stapled Security for the period from 14 August 2023 to 31 December 2023 – (116,474) - Distribution of 2.547 cents per Stapled Security for the period from 1 January 2024 to 30 June 2024 – (96,443) - Distribution of 3.550 cents per Stapled Security for the period from 1 July 2024 to 31 December 2024 (134,764) – - Distribution of 2.526 cents per Stapled Security for the period from 1 January 2025 to 30 June 2025 (96,483) – (231,247) (212,917) Amount retained for asset enhancement initiatives and/or for general corporate and working capital purposes (23,200) – Amount to be distributed to Stapled Securityholders at end of the year 137,050 134,789 Distribution per Stapled Security (cents) 6.10 6.10 Note A – Distribution adjustments Distribution adjustment items: - Net change in fair value of investment properties and investment properties under development (135,726) (51,106) - Revaluation deficit on land and buildings 7,257 1,134 - Net change in fair value of financial derivatives 30,213 5,295 - Profit from divestments (99,038) (62,687) - Investment properties written off 102 37 - Property, plant and equipment written off from renovation at The Robertson House by The Crest Collection 198 404 - Depreciation expense 37,472 38,215 - Managers’ management fees paid/payable in Stapled Securities 28,199 26,588 - REIT Trustee’s fee 298 160 - Foreign exchange loss – unrealised 11,766 45,189 - Interest expense on lease liabilities 8,455 9,603 - Lease payments for right-of-use assets (18,874) (19,628) - Deferred tax expense 60,994 9,088 - Tax expense relating to the divestment 16,254 6,068 - Non-controlling interests’ share of adjustments (2,060) (3,869) - Other adjustments 791 (24) Net effect of distribution adjustments (53,699) 4,467 The accompanying notes form an integral part of these financial statements.
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