Financial Contents 118 119 120 125 126 127 129 130 153 155 224 Report of the Trustee Statement by the Manager Independent Auditor’s Report to Unitholders of ESR-REIT Statements of Financial Position Statement of Total Return Distribution Statement Statements of Movements in Unitholders’ Funds Investment Properties Portfolio Statements Consolidated Statement of Cash Flows Notes to the Financial Statements Additional Information 117 ESR-REIT ANNUAL REPORT 2025
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