United Hampshire US REIT - Annual Report 2025

196 UNITED HAMPSHIRE US REIT Notes to the Financial Statements For the financial year ended 31 December 2025 20 OTHER TRUST EXPENSES (CONT’D) Auditor’s remuneration Deloitte & Touche LLP, Singapore (“Deloitte”) are the independent auditors of the Trust. Deloitte and its overseas affiliate have provided a number of audit and non-assurance related services to the Group during the financial year. Below is a summary of fee payable/paid to Deloitte and its overseas affiliate for various services provided during the financial year: Group 2025 2024 US$’000 US$’000 Audit services Auditing of financial reports 534 521 Fee payable/paid for audit services to Deloitte 534 521 Non-audit services Tax compliance fees 299 290 Total remuneration payable/paid to Deloitte 833 811 21 FINANCE COSTS Group 2025 2024 US$’000 US$’000 Interest expense on loans and borrowings 15,188 16,815 Dividends paid to preferred shareholders 16 16 Commitment fees and amortisation of upfront debt-related transaction costs 2,873 1,479 Interest on lease liability 466 570 18,543 18,880

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