115 Annual Report 2025 Statements of Movements in Stapled Securityholders’ Funds Year ended 31 December 2025 CapitaLand Ascott REIT Group Attributable to Stapled Securityholders Perpetual securities $’000 Non- controlling interests $’000 Total equity $’000 Stapled Securities in issue $’000 Revenue reserve $’000 Foreign currency translation reserve $’000 Capital reserve $’000 Hedging reserve $’000 Total $’000 At 1 January 2024 2,505,410 1,526,773 (358,354) 724 21,602 3,696,155 396,298 75,949 4,168,402 Total return for the year – 208,342 – – – 208,342 – 2,815 211,157 Total return attributable to perpetual securities holders – (14,413) – – – (14,413) 14,413 – – Other comprehensive income Effective portion of change in fair values of cash flow hedges – – – – 16,923 16,923 – – 16,923 Net change in fair value of cash flow hedge reclassified to Statement of Total Return – – – – (17,342) (17,342) – – (17,342) Realisation of reserves upon divestment – – 7,790 – – 7,790 – – 7,790 Exchange differences arising from translation of foreign operations and foreign currency loans forming part of net investment in foreign operations – – (15,895) – – (15,895) – (3,081) (18,976) Total other comprehensive income – – (8,105) – (419) (8,524) – (3,081) (11,605) Transactions with owners, recognised directly in equity Contributions by and distributions to owners REIT Manager’s management fee payable in Stapled Securities 23,663 – – – – 23,663 – – 23,663 Issue expenses relating to equity fund raising* 575 – – – – 575 – – 575 Issuance of perpetual securities – – – – – – 150,000 – 150,000 Issue expenses relating to perpetual securities – – – – – – (1,004) – (1,004) Redemption of perpetual securities – – – – – – (150,000) – (150,000) REIT Manager’s acquisition fees payable in Stapled Securities 4,177 – – – – 4,177 – – 4,177 Distribution to Stapled Securityholders (87,576) (85,213) – – – (172,789) – – (172,789) Distribution to perpetual securities holders – – – – – – (13,532) – (13,532) Distribution to non-controlling interests – – – – – – – (3,430) (3,430) Total contributions by and distributions to owners (59,161) (85,213) – – – (144,374) (14,536) (3,430) (162,340) The accompanying notes form an integral part of these financial statements. * Credited against Stapled Securityholders’ funds due to reversal of over provision of issue expenses
RkJQdWJsaXNoZXIy NTkwNzg=