Annual Report 2025 107 Statement by the Manager Year ended 31 December 2025 In the opinion of the directors of CapitaLand Ascendas REIT Management Limited (the “Manager”), the accompanying financial statements set out on pages 112 to 200 comprising the Statements of Financial Position and Statements of Movements in Unitholders’ Funds of CapitaLand Ascendas REIT (the “Trust”) and its subsidiaries (the “Group”), Consolidated Statement of Total Return, Consolidated Distribution Statement, Investment Properties Portfolio Statement and Consolidated Statement of Cash Flows of the Group and Notes to the Financial Statements, including material accounting policy information are drawn up so as to present fairly, in all material respects, the financial positions of the Group and the Trust as at 31 December 2025, the consolidated financial performance, consolidated distributable income, movements in Unitholders’ funds and consolidated cash flows of the Group and the movements in Unitholders’ funds of the Trust for the year ended 31 December 2025, 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 and the Trust will be able to meet their financial obligations as and when they materialise. For and on behalf of the Manager, CapitaLand Ascendas REIT Management Limited William Tay Wee Leong Director Singapore 9 March 2026
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