STATEMENT BY THE MANAGER In the opinion of the directors of CapitaLand Integrated Commercial Trust Management Limited, the accompanying financial statements set out on pages 176 to 273 comprising the Statements of Financial Position of the Group and the Trust and Portfolio Statement of the Group as at 31 December 2023, the Statement of Total Return, Distribution Statement and Statement of Cash Flows of the Group and the Statements of Movements in Unitholders’ Funds of the Group and the Trust for the year then ended, and a summary of material accounting policy information and other explanatory information of the Group and of the Trust, are drawn up so as to present fairly, in all material respects, the financial positions of the Group and of the Trust and the portfolio holdings of the Group as at 31 December 2023, and the total return, distributable income, and cash flows of the Group and the movements in Unitholders’ funds of the Group and of the Trust for the year then ended in accordance with the recommendations of Statement of Recommended Accounting Practice 7 “Reporting Framework for Investment Funds” issued by the Institute of Singapore Chartered Accountants and the provisions of the Trust Deed. At the date of this statement, there are reasonable grounds to believe that the Group and the Trust will be able to meet their financial obligations as and when they materialise. For and on behalf of the Manager, CapitaLand Integrated Commercial Trust Management Limited Tan Tee Hieong Director Singapore 6 March 2024 ANNUAL REPORT 2023 171 Other Information Overview Leadership Performance Framework
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