Statement by the Manager In the opinion of the directors of CapitaLand China Trust Management Limited (the “Manager”), the accompanying financial statements set out on pages 88 to 161 comprising the consolidated statement of financial position and consolidated portfolio statement of the CapitaLand China Trust (the “Trust”) and its subsidiaries (the “Group”) and the statement of financial position of the Trust as at 31 December 2024, the consolidated statement of total return, consolidated distribution statement, consolidated statement of movements in Unitholders’ funds and consolidated statement of cash flows of the Group and the statement of movements in Unitholders’ funds of the Trust for the year then ended, and material accounting policy information and other explanatory information, are drawn up so as to present fairly, in all material respects, the consolidated financial position and the portfolio holdings of the Group and the financial position of the Trust as at 31 December 2024 and the consolidated total return, consolidated distributable income, consolidated movements in Unitholders’ funds and consolidated cash flows of the Group and the movements in Unitholders’ funds of the Trust for the year ended on that date in accordance with the recommendations of Statement of Recommended Accounting Practice 7 “Reporting Framework for Investment Funds” 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, CapitaLand China Trust Management Limited Chan Kin Leong Gerry Director Singapore 28 February 2025 84 CapitaLand China Trust
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