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Group
Trust
FY 2007
S$’000
FY 2006
S$’000
FY 2007
S$’000
FY 2006
S$’000
Gross revenue
240,078
155,722
137,130
121,210
Property operating expenses
(66,082)
(41,054)
(36,700)
(30,989)
Net property income
173,996
114,668
100,430
90,221
         
Interest income
1,224
1,115
414
942
Investment income
-
-
55,967
15,908
Other income
428
-
428
-
Manager's management fees
(13,646)
(7,833)
(7,085)
(5,836)
Audit fees
(245)
(211)
(197)
(180)
Borrowing costs
(49,293)
(30,461)
(25,792)
(22,137)
Professional fees
(1,569)
(322)
(1,061)
67
Trustee's fees
(572)
(341)
(386)
(285)
Loss on remeasurement of financial derivatives
(6,121)
(5,600)
(6,121)
(5,600)
Loss on disposal of subsidiary
(241)
-
-
-
Other expenses
(3,437)
(670)
(3,133)
(665)
 
(73,472)
(44,323)
13,034
17,786
   
Net income before share of profit of associate
100,524
70,345
113,464
72,435
Share of profit of associate, net of tax
8,982
-
-
-
Net income
109,506
70,345
113,464
72,435
Net change in fair value of investment properties
1,305,837
356,538
1,135,910
304,503
Gain on sale of investment property
625
-
-
-
Total return for the year before tax
1,415,968
426,883
1,249,374
376,938
Income tax expenses
(73)
(47)
-
-
Total return for the year
1,415,895
426,836
1,249,374
376,938
         
Earnings per Unit
Cents
Cents
Cents
Cents
Basic
102.33
40.32
90.30
35.61
Diluted
102.33
40.32
90.30
35.61
 
 
 
 
Group
Trust
FY 2007
S$’000
FY 2006
S$’000
FY 2007
S$’000
FY 2006
S$’000
Amount available for distribution to Unitholders at beginning of the year
40,641
35,263
40,641
35,263
Total return for the year before tax
1,415,968
426,883
1,249,374
376,938
Net tax and other adjustments (Note A)
(1,298,541)
(347,781)
(1,128,952)
(298,066)
Net income/(loss) from subsidiary
2,995
(230)
-
-
 
120,422
78,872
120,422
78,872
         
Amount available for distribution to Unitholders
161,063
114,135
161,063
114,135
         
Distributions to Unitholders:
Distributions of 3.57 cents per Unit for period from 1/7/2005 to 31/12/2005
-
31,997
-
31,997
Distributions of 4.63 cents per Unit for period from 1/1/2006 to 31/8/2006
-
41,497
-
41,497
Distributions of 2.70 cents per Unit for period from 1/9/2006 to 31/12/2006
37,325
-
37,325
-
Distributions of 4.23 cents per Unit for period from 1/1/2007 to 30/6/2007
58,524
-
58,524
-
 
95,849
73,494
95,849
73,494
         
Amount available for distribution to Unitholders at end of the year
65,214
40,641
65,214
40,641
         
Note A - Net tax and other adjustments comprise:
Non-tax deductible /(chargeable) items:
- Trustee's fees
572
341
386
285
- Net chance in fair value of investment properties
(1,305,837)
(356,538)
(1,135,910)
(304,503)
- Loss on remeasurement of financial derivatives
6,121
5,600
6,121
5,600
- RCS Trust's asset management fees paid and payable in Units
6,561
1,996
-
-
- Depreciation
442
204
218
148
- Other items
(6,400)
616
233
404
Net tax and other adjustments
(1,298,541)
(347,781)
(1,128,952)
(298,066)
 
 

 
 
Group
Trust

2007
S$’000

2006
S$’000

2007
S$’000

2006
S$’000
Non-current assets
         
Plant and equipment
1,094
876
596
303
Investment properties
5,109,950
3,814,839
3,558,350
2,404,000
Subsidiaries
-
-
*
19,698
Joint venture
-
-
794,692
788,332
Associate
64,605
28,819
58,850
28,819
Available-for-sale unquoted investment
7,763
-
7,763
-
Other asset
54,947
-
54,947
-
 
5,238,359
3,844,534
4,475,198
3,241,152
Current assets        
Inventories
273
252
-
-
Trade and other receivables
4,617
5,048
10,246
12,987
Cash and cash equivalents
35,484
41,923
27,800
16,322
 
40,374
47,223
38,046
29,309
Current liabilities        
Trade and other payables
50,633
33,448
30,769
21,541
Current portion of security deposits
7,326
8,259
4,906
3,969
Interest-bearing liabilities
162,100
89,500
162,100
89,500
Current tax payable
666
712
666
666
 
220,725
131,919
198,441
115,676
         
Net current liabilities
(180,351)
(84,696)
(160,395)
(86,367)
* Les than $1,000
 
Non-current liabilities
Non-current portion of security deposits
22,930
20,016
11,843
11,709
Interest-bearing liabilities
1,097,456
1,126,537
580,042
580,042
Deferred tax liability
-
871
-
-
 
1,120,386
1,147,424
591,885
591,751
         
Net assets
3,937,622
2,612,414
3,722,918
2,563,034
         
Represented by:
Unitholders’ funds
3,397,622
2,612,414
3,722,918
2,563,034
 
Units in issue ('000)
1,384,692
1,382,390
1,384,692
1,382,390
 
 
$
$
$
$
Net asset value per Unit
2.84
1.89
2.69
1.85