CapitaLand Integrated Commercial Trust - Annual Report 2021

Notes to the Financial Statements YEAR ENDED 31 DECEMBER 2021 Line item in the Statements of Financial Position where the hedging instrument is included Changes in the fair value of the hedging instrument recognised in Unitholders Funds Amounts reclassified from Hedging Reserve to Statement of Total Return Line item in Statement of Total Return affected by the reclassification $’000 $’000 Loans and borrowings (5,529) – N/A Change in value used for calculating hedge ineffectiveness FCTR Balances remaining in the FCTR from hedging relationships for which hedge accounting is no longer applied $’000 $’000 $’000 5,355 (13,893) – Annual Report 2021 299