Year ended 31 December 2014
In the opinion of the directors of CapitaRetail China Trust Management Limited (the “Manager”), the
accompanying financial statements set out on pages 80 to 146 comprising the statements of financial
position, statements of total return, distribution statements and statements of movements in
Unitholders’ funds of the CapitaRetail China Trust (the “Trust”) and its subsidiaries (the “Group”) and
of the Trust, the portfolio statement and statement of cash flows of the Group and a summary of
significant accounting policies and other explanatory information, are drawn up so as to present
fairly, in all material respects, the financial position of the Group and of the Trust and the portfolio of
the Group as at 31 December 2014, the total return, distributable income and movements in
Unitholders’ funds of the Group and of the Trust and cash flows of the Group for the year ended on
that date in accordance with the recommendations of Statement of Recommended Accounting
Practice 7 “Reporting Framework for Unit Trusts” issued by the Institute of Singapore Chartered
Accountants and the provisions of the Trust Deed. At the date of this statement, there are reasonable
grounds to believe that the Group will be able to meet its financial obligations as and when they
materialise.
For and on behalf of the Manager,
CapitaRetail China Trust Management Limited
Tan Tee Hieong
Director
Singapore
26 February 2015
Statement by the Manager
78 | CapitaRetail China Trust Annual Report 2014
