INDEPENDENT AUDITORS’ REPORT Unitholders of CapitaLand Integrated Commercial Trust (Constituted in the Republic of Singapore pursuant to a Trust Deed dated 29 October 2001 (as amended)) From the matters communicated with the Manager, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditors’ report unless the law or regulations preclude public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The engagement partner on the audit resulting in this independent auditors’ report is Leong Kok Keong. KPMG LLP Public Accountants and Chartered Accountants Singapore 6 March 2024 ANNUAL REPORT 2023 175 Other Information Overview Leadership Performance Framework
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