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 108 to 199 comprising the Statements of Financial Position of the Group and the Trust and Portfolio Statement of the Group as at 31 December 2024, 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 notes to the financial statements including material accounting policies 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 2024, 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 2025 103 Annual Report 2024
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