Additional Information (A) INTERESTED PERSON TRANSACTIONS (“IPTS”) Transactions entered into with interested persons during the financial year falling under the SGX-ST Listing Rules and the Property Funds Appendix of the CIS (excluding transactions of less than $100,000 each) are as follows: 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 SGX-ST Listing Rules (excluding transactions less than $100,000) $’000 $’000 Exempted IPTs (i) ESR Group Limited and its subsidiaries Controlling shareholder of the Manager and a – Base management fees(1) controlling Unitholder, 20,565 – – Divestment fees(1) and its subsidiaries 79 – – Development management fees(1) 116 – – Property management fees(2) 10,876 – – Lease marketing services commissions(2) 7,643 – – Project management fees(2) 177 – – Site staff cost recovery(2) 1,493 – (ii) Perpetual (Asia) Limited Trustee – Trustee fees(1) 652 – Non-exempted IPTs (i) ESR Group Limited and its subsidiaries Controlling shareholder of the Manager and a – Investment management fees controlling Unitholder, 642 – – Asset management fees and its subsidiaries 2,226 – – Property management fees 1,478 – – Lease marketing services commissions 716 – – Renewable electricity cost(3) 35,400 – (ii) An associate of Warbug Pincus LLC An associate of a – Licence fee income controlling Unitholder 4,456 – 224 ESR-REIT ANNUAL REPORT 2025
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