CapitaLand Integrated Commercial Trust 114 Distribution Statement Year ended 31 December 2025 Group 2025 $’000 2024 $’000 Amount available for distribution to Unitholders at beginning of the year 249,796 371,657 Total return attributable to Unitholders 937,287 933,683 Net tax and other adjustments (Note A) (143,751) (217,106) Tax-exempt income 7,885 15,512 Capital distributions 16,208 7,585 Distribution income from joint ventures 52,328 21,918 869,957 761,592 Amount available for distribution to Unitholders 1,119,753 1,133,249 Distributions to Unitholders during the year: Distribution of 5.45 cents per unit for period from 01/07/2023 to 31/12/2023 – (362,854) Distribution of 5.43 cents per unit for period from 01/01/2024 to 30/06/2024 – (365,687) Advanced Distribution of 2.16 cents per unit for period from 01/07/2024 to 11/09/2024 – (145,531) Distribution of 3.29 cents per unit for period from 12/09/2024 to 31/12/2024 (240,120) – Cumulative Distribution of 6.97 cents per unit for period from 01/01/2025 to 13/08/2025 (510,005) – (750,125) (874,072) Amount retained for general corporate and working capital purposes (Note B) (9,083) (9,381) Amount available for distribution to Unitholders at end of the year 360,545 249,796 Distribution per unit (cents)1 11.58 10.88 1 Distribution per unit relates to the distributions in respect of the relevant financial year. The distribution relating to the period 14 August to 31 December 2025 will be paid after 31 December 2025. Note A – Net tax and other adjustments comprise: Group 2025 $’000 2024 $’000 – Management fees paid and payable in Units 51,997 47,055 – Trustee’s fees 3,507 3,268 – Amortisation of transaction costs 5,011 6,790 – Net change in fair value of investment properties1 (66,206) (155,968) – Profit of subsidiaries (36,757) (41,386) – Share of results (net of tax) of joint ventures (116,753) (33,756) – Taxation1 6,819 (6,124) – Gain on divestment of investment property – (32,765) – Gain on divestment of a joint venture (26) – – Temporary differences and other adjustments2 9,050 (3,798) – Rollover adjustments3 (393) (422) Net tax and other adjustments (143,751) (217,106) 1 These exclude the non-controlling interests’ share of Gallileo Property S.a.r.l. (“Gallileo Co.”), MAC Property Company B.V. and MAC Car Park Company B.V. (“MAC entities”) and 79RR LLP. 2 These include mainly the adjustments for interest expense, amortisation of lease incentive and marketing fee incurred as well as the accounting effect of the purchase price allocation adjustment of certain fixed rate borrowings. 3 These relate to the differences between taxable income previously distributed and the quantum finally agreed with Inland Revenue Authority of Singapore (“IRAS”). Note B Amount retained for general corporate and working capital in financial year 2025 relates to distribution income received from CapitaLand China Trust (“CLCT”) of $6.9 million (2024: $8.0 million) and Sentral REIT of $2.2 million (2024: $1.4 million). The accompanying notes form an integral part of these financial statements.
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