NOTES TO THE FINANCIAL STATEMENTS Year ended 31 December 2025 4 PROPERTY, PLANT AND EQUIPMENT Note Freehold land and buildings Leasehold land and buildings Freehold and leasehold properties under development Furniture, fittings, plant and equipment and improvements Renovationin-progress Right-of-use assets Total $’000 $’000 $’000 $’000 $’000 $’000 $’000 Group Cost At 1 January 2024 2,909,391 1,124,845 40,683 1,185,527 59,638 791,203 6,111,287 Acquisition of subsidiaries 39 429,066 – 329 17,793 – – 447,188 Additions 8,502 10,761 32,834 89,774 42,906 13,855 198,632 Disposal/Written off (4,276) (97) (3,667) (36,173) (118) (2,935) (47,266) Reclassifications 21,362 (656) (6,474) 10,799 (25,031) – – Transfer to assets held for sale (75,097) – – (7,713) – – (82,810) Translation differences on consolidation 12,890 2,145 1,457 (2,959) 869 (876) 13,526 At 31 December 2024 3,301,838 1,136,998 65,162 1,257,048 78,264 801,247 6,640,557 At 1 January 2025 3,301,838 1,136,998 65,162 1,257,048 78,264 801,247 6,640,557 Acquisition of subsidiaries 39 494,427 – – 1,131 – – 495,558 Additions 27,493 9,853 317,773 103,194 52,508 20,312 531,133 Disposal/Written off (15,131) – – (16,300) – (6,911) (38,342) Reclassifications 51,288 2,638 – 33,194 (87,120) – – Transfer to assets held for sale – – – (1,290) – – (1,290) Translation differences on consolidation (12,917) (901) (2,834) (11,754) (1,482) (4,417) (34,305) At 31 December 2025 3,846,998 1,148,588 380,101 1,365,223 42,170 810,231 7,593,311 Accumulated depreciation and impairment losses At 1 January 2024 789,147 179,695 3,630 839,894 – 85,716 1,898,082 Acquisition of subsidiaries 39 78,258 – – 12,986 – – 91,244 Charge for the year 22,178 20,096 – 63,420 – 35,510 141,204 Disposal/Written off (1,215) (20) (3,667) (33,299) – (2,715) (40,916) Impairment losses reversed (net) (52,542) (2,995) – (4,260) – – (59,797) Transfer to assets held for sale (65,522) – – (7,260) – – (72,782) Translation differences on consolidation 4,661 (518) 37 (448) – (77) 3,655 At 31 December 2024 774,965 196,258 – 871,033 – 118,434 1,960,690 At 1 January 2025 774,965 196,258 – 871,033 – 118,434 1,960,690 Charge for the year 26,428 20,163 – 67,486 – 37,381 151,458 Disposal/Written off (3,502) – – (14,935) – (4,888) (23,325) Impairment losses (net) (2,827) 81 – 3,330 – – 584 Transfer to assets held for sale – – – (575) – – (575) Translation differences on consolidation (5,043) (5,547) – (4,394) – (1,076) (16,060) At 31 December 2025 790,021 210,955 – 921,945 – 149,851 2,072,772 Carrying amounts At 1 January 2024 2,120,244 945,150 37,053 345,633 59,638 705,487 4,213,205 At 31 December 2024 2,526,873 940,740 65,162 386,015 78,264 682,813 4,679,867 At 31 December 2025 3,056,977 937,633 380,101 443,278 42,170 660,380 5,520,539 146 | CITY DEVELOPMENTS LIMITED
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