119 Annual Report 2025 Statements of Movements in Stapled Securityholders’ Funds Year ended 31 December 2025 CapitaLand Ascott BT Group Attributable to Stapled Securityholders Stapled Securities in issue $’000 Revenue reserve $’000 Foreign currency translation reserve $’000 Hedging reserve $’000 Asset revaluation reserve $’000 Total $’000 Noncontrolling interests $’000 Total equity $’000 At 1 January 2024 745,527 (107,463) (63,369) (264) 85,767 660,198 4,148 664,346 Total comprehensive income for the year Profit for the year – 38,895 – – – 38,895 227 39,122 Effective portion of change in fair values of cash flow hedges – – – 278 – 278 – 278 Net change in fair value of cash flow hedge reclassified to Statement of Total Return – – – (353) – (353) – (353) Realisation of reserves upon divestment – – 2,749 (299) – 2,450 – 2,450 Revaluation surplus on land and buildings (net of tax) – – – – 11,358 11,358 89 11,447 Transfer of reserves upon divestment – 19,087 – – (19,087) – – – Exchange differences arising from translation of foreign operations and foreign currency loans forming part of net investment in foreign operations – – (34,538) – – (34,538) (227) (34,765) Total comprehensive income – 57,982 (31,789) (374) (7,729) 18,090 89 18,179 Transactions with owners, recognised directly in equity Contributions by and distributions to owners BT Trustee-Manager’s management fee payable in Stapled Securities 2,925 – – – – 2,925 – 2,925 Issue expenses relating to equity fund raising* 315 – – – – 315 – 315 BT Trustee-Manager’s acquisition fees payable in Stapled Securities 1,023 – – – – 1,023 – 1,023 Distribution to Stapled Securityholders (42,475) 2,347 – – – (40,128) – (40,128) Distribution to non-controlling interests – – – – – – (488) (488) Total contributions by and distributions to owners (38,212) 2,347 – – – (35,865) (488) (36,353) At 31 December 2024 707,315 (47,134) (95,158) (638) 78,038 642,423 3,749 646,172 * Credited against Stapled Securityholders’ funds due to reversal of over provision of issue expenses The accompanying notes form an integral part of these financial statements.
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