CapitaLand Ascott Trust 190 Notes to the Financial Statements For the financial year ended 31 December 2025 CapitaLand Ascott BT Group At 1 January 2024 $’000 Credited/ (Charged) to Statement of Total Return (Note 29) $’000 Charged to Stapled Securityholders' funds $’000 Translation differences $’000 At 31 December 2024 $’000 Credited/ (Charged) to Statement of Total Return (Note 29) $’000 Charged to Stapled Securityholders' funds $’000 Translation differences $’000 At 31 December 2025 $’000 Deferred tax assets Unutilised capital allowances 102 – – (4) 98 (37) – (2) 59 Provisions and accruals 3,881 – – (151) 3,730 (1,098) – (87) 2,545 Lease liabilities 3,478 (246) – (231) 3,001 (264) – (90) 2,647 7,461 (246) – (386) 6,829 (1,399) – (179) 5,251 Set-off of tax (3,478) 246 – 231 (3,001) 264 – 90 (2,647) 3,983 – – (155) 3,828 (1,135) – (89) 2,604 Deferred tax liabilities Investment properties (5,849) (4,539) – 525 (9,863) (5,948) – 726 (15,085) Property, plant and equipment (31,373) 4,792 (4,019) 1,324 (29,276) 787 (600) 441 (28,648) Revaluation gain from business combinations (2,780) – – – (2,780) – – – (2,780) Unremitted earnings (1,321) (383) – – (1,704) (831) – – (2,535) Right-of-use assets (3,478) 246 – 231 (3,001) 264 – 90 (2,647) (44,801) 116 (4,019) 2,080 (46,624) (5,728) (600) 1,257 (51,695) Set-off of tax 3,478 (246) – (231) 3,001 (264) – (90) 2,647 (41,323) (130) (4,019) 1,849 (43,623) (5,992) (600) 1,167 (49,048) Net deferred tax (liabilities)/assets (37,340) (130) (4,019) 1,694 (39,795) (7,127) (600) 1,078 (46,444) 12 Deferred Tax (continued)
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