182 CapitaLand Ascendas REIT Notes to the Financial Statements 31 December 2025 28. Financial Risk Management (continued) (b) Market risk (continued) (i) Currency risk (continued) The Trust’s currency exposure is as follows: SGD $’000 AUD $’000 GBP $’000 EUR $’000 USD $’000 HKD $’000 Net $’000 Trust 2025 Financial assets Cash and fixed deposits 3,392 171 173 151 130 – 4,017 Trade and other receivables1 42,487 – – – – – 42,487 Finance lease receivables 27,965 – – – – – 27,965 Loans to subsidiaries 349,550 484,522 – – – – 834,072 423,394 484,693 173 151 130 – 908,541 Financial liabilities Trade and other payables2 (326,640) – – – – – (326,640) Security deposits (210,036) – – – – – (210,036) A mount due to a subsidiary (non-current) (25,686) – – – – – (25,686) Lease liabilities (573,761) – – – – – (573,761) Loans and borrowings - Gross (3,438,960) (604,888) (479,010) (452,586) – (399,315) (5,374,759) (4,575,083) (604,888) (479,010) (452,586) – (399,315) (6,510,882) Net financial liabilities (4,151,689) (120,195) (478,837) (452,435) 130 (399,315) (5,602,341) Add: Net interest in subsidiaries – 120,366 479,010 452,586 – – 1,051,962 L ess: Net financial assets denominated in the respective entities’ functional currency 4,151,689 – – – – – 4,151,689 Less: Cross currency swap – – – – – 399,315 399,315 Currency exposure – 171 173 151 130 – 625 1 Excludes prepayments. 2 Excludes rental received in advance and GST / VAT payable.
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