CapitaLand Malaysia Mall Trust | Annual Report 2020

133 BECAUSE TOMORROW MATTERS Group Trust Note 2020 2019 2020 2019 RM’000 RM’000 RM’000 RM’000 Total comprehensive income for the financial year is made up as follows: Realised 61,079 122,796 61,079 122,796 Unrealised (145,583) (50,196) (145,583) (50,196) (84,504) 72,600 (84,504) 72,600 (Loss)/Earnings per unit (sen) 18 – before Manager’s management fee (3.22) 4.60 (3.22) 4.60 – after Manager’s management fee (4.11) 3.55 (4.11) 3.55 Distribution per unit (DPU) (sen) – for the financial year 19 3.00 6.25 3.00 6.25 Income distribution 2 Distribution of 3.22 sen per unit relating to 1.1.2019 to 30.6.2019 – 65,822 Distribution of 3.03 sen per unit relating to 1.7.2019 to 31.12.2019 3 – 62,169 Distribution of 1.01 sen per unit relating to 1.1.2020 to 30.6.2020 20,759 – Distribution of 1.99 sen per unit relating to 1.7.2020 to 31.12.2020 3 19 41,071 – 61,830 127,991 1 The difference between income available for distribution and distributable income is due to the rounding effect of DPU. 2 Income distributable to resident individuals, non-resident individuals, resident institutional investors, non-resident institutional investors and non-resident companies are subject to withholding tax. 3 The declared final income distribution will be recognised in the immediate subsequent financial year. Group Trust Note 2020 2019 2020 2019 RM’000 RM’000 RM’000 RM’000 Note A Distribution adjustments comprise: Manager’s management fee payable in units 4,915 7,583 4,915 7,583 Depreciation 3 1,251 1,100 1,251 1,100 Amortisation of transaction costs on borrowings 16 834 856 638 636 Tax and other adjustments (6,341) (4,340) (6,145) (4,120) Realised portion 659 5,199 659 5,199 Fair value losses on investment properties (net) 4 157,850 30,701 157,850 30,701 Deferred tax (reversal)/expense 17 (12,267) 19,495 (12,267) 19,495 Unrealised portion 145,583 50,196 145,583 50,196 146,242 55,395 146,242 55,395 STATEMENTS OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the Financial Year Ended 31 December 2020 The accompanying notes form an integral part of these financial statements.