CapitaLand Integrated Commercial Trust - Annual Report 2024

136 CapitaLand Integrated Commercial Trust Notes to the financial statements Year ended 31 December 2024 3 MATERIAL ACCOUNTING POLICIES (continued) 3.17 New accounting standards and amendments not adopted (continued) Other accounting standards The following amendments to FRSs are not expected to have a significant impact on the Group’s financial statements. • Amendments to FRS 109 and FRS 107: Amendments to the Classification and Measurement of Financial Instruments • Annual Improvements to FRSs – Volume 11 • FRS 119 Subsidiaries without Public Accountability: Disclosure 4 PLANT AND EQUIPMENT Group Trust 2024 2023 2024 2023 $’000 $’000 $’000 $’000 Furniture, fittings and equipment Cost At 1 January 13,035 13,218 7,659 7,929 Additions 411 453 167 298 Disposals (109) (41) (9) (32) Assets written off (166) (647) (155) (536) Translation difference (57) 52 – – At 31 December 13,114 13,035 7,662 7,659 Accumulated depreciation At 1 January 8,087 7,907 6,412 6,594 Charge for the year 707 706 305 283 Disposals (107) (37) (8) (31) Assets written off (162) (517) (152) (434) Translation difference (38) 28 – – At 31 December 8,487 8,087 6,557 6,412 Carrying amounts At 1 January 4,948 5,311 1,247 1,335 At 31 December 4,627 4,948 1,105 1,247

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