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

Appendix B(x)(xi)(xii)(xiii)(xiv)S$’000Finance leasesAccrual of BOT Fees (see Note F15)—Short term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 148—Long-term . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,041Deferred taxDeferred tax arising from the revaluation of investment properties . . . . . . . . . . . . . 62,366Deferred incomeNet increase during the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,791Refund arising from rearrangement of leases. . . . . . . . . . . . . . . . . . . . . . . . . . . . . (29,623)Total (24,832)Other payables (Non-current)Transfer of liabilities to the Operating Companies. . . . . . . . . . . . . . . . . . . . . . . . . . (121,493)Interest accrued on certain financial liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49Rental deposits net of fair value adjustment at the Listing Date . . . . . . . . . . . . . . . 1,820Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (119,624)Net assets attributable to UnitholdersIssuance of units . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 815,529Fair value adjustment on rental deposits at the Listing Date. . . . . . . . . . . . . . . . . . 2,266Total net return for the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16,066Elimination of pre-acquisition reserves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (52,488)Revaluation surplus net of deferred tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 145,521Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 926,894B-9