LIPPO-MAPLETREE - Lippo Malls Indonesia Retail Trust - Investor ...

Appendix B(E)Pro Forma adjustmentsIn arriving at the Pro Forma Consolidated Balance Sheet of the Pro Forma Group at the Listing Date, thefollowing pro forma adjustments were made:(i)(ii)(iii)(iv)(v)(vi)(vii)(viii)(ix)S$’000Cash and cash equivalentsRental deposits received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,754Transfer of cash to the Operating Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . (9,270)Acquisition of Investment Holding and Property Companies . . . . . . . . . . . . . . . . . . (815,529)Proceeds from issuance of units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815,529Net cash injection by Operating Companies and Vendors . . . . . . . . . . . . . . . . . . . 94,870Capital expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (8,805)Refund arising from rearrangement of leases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (29,623)Cash arising from rentals collected in advance (net of tax) and other operatingactivities ........................................................ 26,725Total ........................................................... 77,651Trade and other receivablesTransfer of assets to the Operating Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . (5,702)Prepaid tax for rents collected in advance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,597Amortisation of prepaid tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2,572)Prepaid tax written off . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2,956)Trade receivables for the period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,278Total (6,355)Other receivables (Non-current)Transfer of assets to the Operating Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . (10,997)Other investmentsTransfer of assets to the Operating Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . (27,934)Property, Plant and EquipmentTransfer of assets to the Operating Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . (1,061)Capital expenditure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,805Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4,620)Reclassification to investment properties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (250,230)Total (247,106)Investment propertiesInvestment properties acquired . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 796,792Revaluation surplus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 207,887Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,004,679Trade and other payablesTransfer of liabilities to the Operating Companies. . . . . . . . . . . . . . . . . . . . . . . . . . (5,914)Rental received in advance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,167Trade and other payables for the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2,273)Total (7,020)Taxes payableNettaxpaidduringtheperiod........................................ (246)Borrowings from financial institutionsShort term: Transfer of liabilities to the Operating Companies . . . . . . . . . . . . . . . . (22,444)Long-term: Transfer of liabilities to the Operating Companies. . . . . . . . . . . . . . . . . (26,345)B-8