Additional Information

Interested Person Transactions
The transactions entered into with interested persons during the financial year which fall under the Listing Manual of the SGX-ST and the CIS code are as follows:

1 The aggregate value of interested person transactions refers to the total contract sum entered into during the financial year.

Save as disclosed above, there were no additional interested person transactions (excluding transactions of less than $100,000 each) entered into during the financial year under review.

SGX-ST has granted a waiver to K-REIT Asia from Rules 905 and 906 of the SGX-ST’s Listing Manual in relation to payments for Manager’s management fees, payments of property management fees, reimbursements and leasing commissions to the Property Manager in respect of payroll and related expenses as well as payments of the Trustee’s fees. Such payments are not to be included in the aggregate value of total interested person transactions as governed by Rules 905 and 906 of the Listing Manual. In addition, certain other interested person transactions as outlined in the Introductory Document dated 20 March 2006 are deemed to have been specifically approved by the Unitholders and are therefore not subject to Rules 905 and 906 of the Listing Manual insofar, in respect of each such agreement, there are no subsequent change to the rates and/or basis of the fees charged thereunder which will adversely affect K-REIT Asia.

Please also see significant related party transactions on Note 21 in the financial statements.

Subscription of K-REIT Asia Units
During the financial year ended 31 December 2008, K-REIT issued 8,615,445 new Units as payment of management fees and 396,925,192 new Units pursuant to a rights issue exercise. As at 31 December 2008, an aggregate of 652,724,165 Units were in issue and outstanding.