CapitaLand China Trust - Annual Report 2023

NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2023 5. PLANT AND EQUIPMENT (continued) Group Improvement to premises Plant and machinery Motor vehicles Furniture, fittings and equipment Total $’000 $’000 $’000 $’000 $’000 Less: Accumulated depreciation At 1 January 2022 11,438 613 60 6,656 18,767 Charge for the year 41 196 37 890 1,164 Disposal/written off (7) – (61) (1,730) (1,798) Reclassification to investment property-depreciation offset (54) – – – (54) Translation difference on consolidation (949) (55) (1) (483) (1,488) At 31 December 2022 10,469 754 35 5,333 16,591 Charge for the year 56 138 41 718 953 Disposal/written off (10) (56) – (780) (846) Reclassified to assets held for sale (Note 10) (9) (29) – (1) (39) Translation difference on consolidation (304) (41) (2) (213) (560) At 31 December 2023 10,202 766 74 5,057 16,099 Carrying amounts At 1 January 2022 240 940 17 2,552 3,749 At 31 December 2022 420 678 83 1,798 2,979 At 31 December 2023 223 526 39 1,367 2,155 6. SUBSIDIARIES Trust 2023 2022 $’000 $’000 Non-current assets (a) Unquoted equity, at cost 695,794 696,535 Less: Allowance for impairment loss (34,738) (24,061) 661,056 672,474 (b) Loans to subsidiaries 200,736 203,746 Non-trade amounts due from subsidiaries 2,005,134 2,065,082 2,205,870 2,268,828 2,866,926 2,941,302 Current assets (b) Non-trade amounts due from subsidiaries 1,897 4,390 Movement in allowance for impairment loss was as follows: Trust 2023 2022 $’000 $’000 At 1 January (24,061) (27,284) Allowance for impairment loss (10,677) (7,936) Write off for impairment loss – 11,159 At 31 December (34,738) (24,061) ANNUAL REPORT 2023 185 Financials Framework Portfolio Performance Leadership Overview

RkJQdWJsaXNoZXIy NTkwNzg=