Note A – Distribution adjustments Group 2023 2022 $’000 $’000 Distribution adjustment items: – Loss on liquidation of subsidiary – 1,831 – Gain on derecognition of lease liabilities(1) (1,574) – – Straight line rental and leasing commission adjustments (2) 3,343 3,180 – Manager’s management fees payable in Units 14,931 15,355 – Change in fair value of investment properties (2) 33,885 (51,744) – Change in fair value of financial derivatives 1,067 (1,861) – Deferred taxation (2) 29,105 43,650 – Transfer to general reserve (2) (7,834) (7,756) – Unrealised foreign exchange loss (2) 133 859 – Other adjustments (2) 2,713 1,194 Net effect of distribution adjustments 75,769 4,708 (1) This relates to CapitaMall Qibao as the mall had ceased operations since end of March 2023. (2) Excludes non-controlling interest’s share. DISTRIBUTION STATEMENTS Year ended 31 December 2023 The accompanying notes form an integral part of these financial statements. 156 CAPITALAND CHINA TRUST
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