Notes to the Financial Statements For the financial year ended 31 December 2025 5. INVESTMENTS IN SUBSIDIARIES (CONT’D) Composition of the Group Details of the subsidiaries are as follows: Name of subsidiary Principal activities Country of incorporation Effective equity interest held by the Group 2025 2024 % % (I) Direct Subsidiaries ESR-REIT MTN Pte. Ltd.(1) Provision of financial and treasury services Singapore 100 100 ESR-REIT SPV2 Pte. Ltd.(2) Investment holding Singapore 100 100 7000 AMK LLP(2) Property investment Singapore 80 80 Viva Trust(2) Property investment Singapore 100 100 ALOG Trust(2) Property investment Singapore 100 100 ESR-REIT INV Pte. Ltd.(2) Investment holding Singapore 100 100 ESR-REIT INV2 Pte. Ltd.(2) Investment holding Singapore 100 100 ESR-REIT INV3 Pte. Ltd.(2) Investment holding Singapore 100 100 ESR-REIT AUS (MTN) Pty Ltd(3), (4) Provision of financial and treasury services Australia 100 100 (II) Indirect Subsidiaries ALOG (Australia) Pte. Ltd.(2) Investment holding Singapore 100 100 ALOG TSA Pte. Ltd.(2) Investment holding Singapore 100 100 LSLV Project 5 Pte. Ltd.(2), (5) Investment holding Singapore – 51 Tuas South Avenue LLP(2), (5) Property investment Singapore 51 51 ALOG-OPAT Trust(3) Investment holding Australia 100 100 ALOG Logistics Trust Australia(3) Investment holding Australia 100 100 Chester Hill (NSW) Trust(3) Property investment Australia 100 100 Somerton (VIC) Trust3) Property investment Australia 100 100 Coopers Plains (QLD) Trust(3) Property investment Australia 100 100 174 ESR-REIT ANNUAL REPORT 2025
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