Notes to the Financial Statements For the financial year ended 31 December 2024 3 PROPERTY, PLANT AND EQUIPMENT (continued) Right-of-use assets classified within property, plant and equipment Note The Group The Company $’M $’M Buildings Cost At 1 January 2023 483 24 Additions 129 97 Expiry/termination/remeasurement/modification of leases (5) – Translation differences (1) – At 31 December 2023 606 121 At 1 January 2024 606 121 Additions 272 – Expiry/termination/remeasurement/modification of leases (111) (2) Translation differences (13) – At 31 December 2024 754 119 Accumulated depreciation At 1 January 2023 181 11 Depreciation 25(c) 60 13 Expiry/termination/remeasurement/modification of leases (5) – Translation differences 1 – At 31 December 2023 237 24 At 1 January 2024 237 24 Depreciation 25(c) 54 10 Expiry/termination/remeasurement/modification of leases (34) – Translation differences (5) – At 31 December 2024 252 34 Carrying amounts At 31 December 2023 369 97 At 31 December 2024 502 85 118 CapitaLand Investment Limited Notes to the Financial Statements For the financial year ended 31 December 2024 4 INTANGIBLE ASSETS Note Goodwill Management contracts@ Others^ Total $’M $’M $’M $’M The Group Cost At 1 January 2023 780 347 341 1,468 Additions – – 23 23 Acquisition of subsidiary 29(b), 30 15 18 – 33 Written off (14) – (60) (74) Reclassification to other categories of assets – – (1) (1) Translation differences (1) – (2) (3) At 31 December 2023 780 365 301 1,446 At 1 January 2024 780 365 301 1,446 Additions – – 19 19 Written off – – (6) (6) Reclassification to other categories of assets – – (3) (3) Translation differences (7) (1) (2) (10) At 31 December 2024 773 364 309 1,446 Accumulated amortisation and impairment loss At 1 January 2023 202 1 123 326 Amortisation 25(c) – 2 17 19 Written off (14) – (60) (74) Translation differences (1) – (1) (2) At 31 December 2023 187 3 79 269 At 1 January 2024 187 3 79 269 Amortisation 25(c) – 3 17 20 Written off – – (1) (1) Translation differences (4) (*) * (4) At 31 December 2024 183 6 95 284 Carrying amounts At 31 December 2023 593 362 222 1,177 At 31 December 2024 590 358 214 1,162 * Less than $1 million @ Includes franchise agreements from the lodging platform. ^ Others mainly comprise trademarks, software and licences. 119 Annual Report 2024
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