ESR-REIT Annual Report 2024 309 ADDITIONAL INFORMATION Name of Interested Person Nature of relationship Aggregate value of all IPTs during the financial year under review (excluding transactions less than $100,000 and transactions conducted under Unitholders’ mandate pursuant to Rule 920 of the SGX-ST Listing Rules) Aggregate value of all IPTs conducted under the Unitholders’ mandate pursuant to Rule 920 of the SGXST Listing Rules (excluding transactions less than $100,000) $’000 $’000 Non-exempted IPTs (continued) (i) ESR Group Limited and its subsidiaries (continued) Associates of the controlling shareholder of the Manager – Acquisition of LSLV Project 5 Pte. Ltd. 222,415 – – Income support receivable in relation to 20 Tuas South Avenue 14 3,519 – (ii) TSMP Law Corporation Associate of a director of the Manager – Legal fees 245 – 1 The entry into and the fees payable pursuant to the Trust Deed (as amended) have been approved by Unitholders upon the subscription of Units at the initial public offering of ESR-REIT on the SGX-ST in July 2006 and/or at relevant extraordinary general meetings convened from time to time, and are therefore not subject to Rule 905 and Rule 906 of the SGX-ST Listing Rules. 2 The entry into and the fees payable pursuant to the Singapore property management agreements have been approved by the Unitholders in the Extraordinary General Meeting held on 26 April 2023 and such fees shall not be subject to the aggregation or further Unitholders’ approval requirement under Rule 905 and Rule 906 of the Listing Manual to the extent that there is no subsequent change to the rates and/or bases of the property management fees in respect of the Singapore properties and related expenses thereunder which will adversely affect ESR-REIT. For the purpose of the disclosure, the full contract sum was used where an IPT had a fixed term and/or contract value, while the annual amount incurred and/or accrued was used where an IPT had an indefinite term and/or where the contract sum was not specified. Except as disclosed above, there were no additional IPTs (excluding transactions of less than $100,000 each) entered into up to and including 31 December 2024 or any material contracts entered by ESR-REIT or any of its subsidiaries that involve the interests of the CEO, any Director or any controlling Unitholder of the Trust. Please also see Related Parties in Note 28 to the financial statements. The Group has not obtained a general mandate from Unitholders pursuant to Rule 920 for any IPTs.
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