Annual Report 2022 / 2023

Governance, Disclosures and Financial Statements

Management

Capital

3 Governance

1Expertise

2 Resilience

Link Real Estate Investment Trust  |  Stock code: 823

Driving Scale

and Reach

SCALE

AND REACH: SHAPING APAC

REAL ESTATE INVESTMENT

347 Kent Street, Sydney, Australia

Overview

Governance

Disclosures

Financial Statements

Valuation Report

ESG Compliance

Five Year Performance Summary

Investor Information

Index Inclusion

Definitions and Glossary

Corporate Information

2

About Our Report

  1. A Well-Governed Business
  1. Board Committee Reports
  1. Regulation and Compliance
  1. Biographical Details of the Directors and Management Team
  1. Disclosure of Interests
  1. Long-termIncentive Scheme

80

Connected Party Transactions

  1. Link Together Initiatives
  1. Trustee's Report
  1. Independent Auditor's Report
  1. Consolidated Income Statement
  2. Consolidated Statement of Comprehensive Income
  3. Consolidated Statement of Distributions
  4. Consolidated Statement of Financial Position
  1. Consolidated Statement of Changes in Equity and Net Assets Attributable to Unitholders
  2. Consolidated Statement of Cash Flows
  3. Notes to the Consolidated Financial Statements

159 Valuation Report

  1. EY Assurance Statement
  1. HKQAA Assurance Statement
  2. GRI Content Index
  1. HKEX ESG Reporting Guide Content Index
  1. United Nations Global Compact Index

235 Five Year Performance Summary

  1. Investor Information
  2. Index Inclusion
  3. Definitions and Glossary

Inside

Corporate Information

back

About Our Report

Our integrated report showcases how we fulfil our purpose -

We Link People to a Brighter Future - by presenting qualitative and quantitative data communicating how we position Link for success across our markets in the ever-evolving connected landscape.

2 Link Real Estate Investment Trust

This integrated report and consolidated financial statements for 2022/2023 were prepared by management, endorsed by the Audit and Risk Management Committee (ARMC) and approved by the Board. They have been subject to both internal and external review. The content substantially conforms with the International Integrated Reporting Council's (IIRC) Framework. We believe this report offers a balanced, fair account of the Group's 2022/2023 performance, including material events up to the approval date, 31 May 2023. While disclosing our strategic plans, we exercised judgement to avoid compromising our competitive edge.

Reporting Boundary

Our 2022/2023 Integrated Report aims to concisely communicate how Link's strategy and business model impact value creation over time, considering our external environment, material matters, principal risks and the associated opportunities. Additionally, we offer a succinct overview of our operational performance, governance and risk management practices for the financial year.

Materiality

The topics discussed in this report reflect the issues that could impact the role we play in society, as well as how our business deals with evolving market dynamics and allocates resources to ensure we deliver our value. Every three years, we conduct a detailed materiality assessment to identify the material issues that could, in our judgement, significantly impact the value we create for our stakeholders. For 2022/2023, we have reviewed and updated the materiality matrix and the content of this report is based on the outcome of that assessment.

Combined Assurance

We use a combined assurance model for assurance from management and internal and external providers. PricewaterhouseCoopers audited our 2022/2023 consolidated financial statements and subsequently gave an unmodified opinion thereon. Ernst and Young undertook an independent limited assurance engagement of selected metrics relating to Link's material ESG key performance indicators; further information is provided in our 2022/2023 Sustainability Compendium. The material ESG key performance indicators and the Sustainability Compendium have been approved by the Board. The Group's internal audit function assesses financial, operating, compliance and risk management controls.

The Sustainability Compendium, which does not form part of, but which is intended to complement our Integrated Annual Report, provides more details on our Sustainability Strategy, as well as approach and performance during the year.

Overview | About Our Report

We provide a range of publications so our stakeholders can assess Link's financial and sustainability performance.

Annual Report 2022 / 2023

Strategic Report

Management

Capital

3 Governance

1Expertise

2 Resilience

Driving Scale

and Reach

2022/2023 Strategic Report

  • Integrated Report
    Our report is our primary communication with our stakeholders and is supplemented by additional content- specific disclosures.

Annual Report 2022 / 2023

Governance, Disclosures and Financial Statements

Management

Capital

3 Governance

1Expertise

2 Resilience

Driving Scale

and Reach

2022/2023 Governance and Financial Disclosures Report

  • Corporate governance report
  • Annual consolidated financial statements
  • Summarised consolidated annual financial statements

Sustainability Compendium 2022 / 2023

Management

Capital

3 Governance

1Expertise

2 Resilience

Driving Scale

and Reach

Access the

Sustainability

Compendium

2022/2023 Sustainability Compendium

  • Environmental, Social and Governance Reporting Guide (ESG Reporting Guide) of The Stock Exchange of Hong Kong Limited
  • Global Reporting Initiative Sustainability Reporting Standards (GRI Standards)
  • International Sustainability Standards Board (ISSB) Exposure Draft IFRS S2 Climate-related Disclosures
  • Task Force on Climate-related Financial Disclosures (TCFD)

Annual Report 2022/2023

3

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Disclaimer

The Link Real Estate Investment Trust published this content on 13 June 2023 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 15 June 2023 10:54:06 UTC.