Investment Properties Portfolio Statements As at 31 December 2025 The accompanying accounting policies and explanatory notes form an integral part of the financial statements. Percentage of net assets attributable to Unitholders 2025 2024 2025 2024 $’000 $’000 % % Trust Investment properties, at valuation (Note 4) 1,153,147 1,162,322 55.92 52.64 Other assets and liabilities (net) 1,365,244 1,450,749 66.20 65.71 Net assets of the Trust 2,518,391 2,613,071 122.12 118.35 Perpetual securities holders’ funds (456,147) (405,176) (22.12) (18.35) Net assets attributable to Unitholders’ funds 2,062,244 2,207,895 100.00 100.00 Group Investment properties, at valuation (Note 4) 4,852,818 4,949,573 236.06 223.55 Other assets and liabilities (net) (2,271,525) (2,273,897) (110.49) (102.69) Net assets of the Group 2,581,293 2,675,676 125.57 120.86 Perpetual securities holders’ funds (456,147) (405,176) (22.19) (18.30) Non-controlling interest (69,506) (56,605) (3.38) (2.56) Net assets attributable to Unitholders’ funds 2,055,640 2,213,895 100.00 100.00 Independent valuation 2025 2024 $’000 $’000 As disclosed in the Statement of Financial Position: Trust Investment properties (non-current) 920,927 1,287,655 Investment properties held for divestment (current) 365,035 9,732 Less: Right-of-use assets (Note 4) (132,815) (135,065) Total investment properties, at valuation 1,153,147 1,162,322 Group Investment properties (non-current) 5,013,226 5,548,674 Investment properties held for divestment (current) 465,600 9,732 Less: Right-of-use assets (Note 4) (626,008) (608,833) Total investment properties, at valuation 4,852,818 4,949,573 150 ESR-REIT ANNUAL REPORT 2025
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