FORWARD TOGETHER 52 Condensed Consolidated Statement of Changes in Equity For the six months ended 30 June 2023 Attributable to owners of the Company Issued capital Share premium* Statutory reserve* Merger reserve* Share-based payment reserve* Exchange fluctuation reserve* Retained profits* Investment reserve (nonrecycling)* Hedge reserves* Equity components of convertible bonds Perpetual capital securities Other reserve* Total Noncontrolling interests Total equity (note 26) (note 26) (note 27) (note 19) (note 28) US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As at 1 January 2023 (audited) 4,422 6,448,219 4,802 56,358 49,130 (467,294) 2,050,186 (113,741) – 48,501 742,701 (8,625) 8,814,659 325,655 9,140,314 Profit for the period – – – – – – 288,965 – – – – – 288,965 24,905 313,870 Change in fair value of financial assets at fair value through other comprehensive income – – – – – – – (48,053) – – – – (48,053) (123) (48,176) Effect of hedge – – – – – – – – (3,538) – – – (3,538) – (3,538) Exchange differences on translation of foreign operations – – – – – (51,648) – – – – – – (51,648) (9,928) (61,576) Share of other comprehensive loss of joint ventures and associates – – – – – (71,928) – 4,071 509 – – – (67,348) 25 (67,323) Total comprehensive income for the period – – – – – (123,576) 288,965 (43,982) (3,029) – – – 118,378 14,879 133,257 Reclassification of financial asset at fair value through other comprehensive income – – – – – – 2,407 (2,407) – – – – – – – Profit attributable to holders of perpetual capital securities (note 28) – – – – – – (20,876) – – – 20,876 – – – – Distribution paid to holders of perpetual capital securities (note 28) – – – – – – – – – – (20,646) – (20,646) – (20,646) Adjustment on redemption value of the option granted to non-controlling shareholders of a subsidiary – – – – – – – – – – – (4,813) (4,813) (2,232) (7,045) Acquisition of non-controlling interests – – – – – – (1,228) – – – – – (1,228) (2,733) (3,961) Transfer of interest to non-controlling interests without change of control – – – – – – – – – – – – – 2,912 2,912 Contribution from non-controlling interests – – – – – – – – – – – – – 5,413 5,413 Dividend distributions to non-controlling interests – – – – – – – – – – – – – (1,075) (1,075) Dividend distributions – – – – – – (69,886) – – – – – (69,886) – (69,886) Acquisition of a subsidiary – – – – – – – – – – – – – 4,462 4,462 Disposal of subsidiaries – – – – – – – – – – – – – (1) (1) Share repurchased and cancellation (39) (67,957) – – – – – – – – – – (67,996) – (67,996) Issue of shares upon exercise of share options (note 26) 2 2,956 – – (2,958) – – – – – – – – – – Issue of shares pursuant to Long Term Incentive Scheme (note 26) – 2,665 – – (8,072) – – – – – – – (5,407) – (5,407) Transfer of share-based payment reserve upon the forfeiture of share options – – – – (1,865) – 1,865 – – – – – – – – Share-based compensation arrangement – – – – 12,281 – – – – – – – 12,281 – 12,281 As at 30 June 2023 (unaudited) 4,385 6,385,883 4,802 56,358 48,516 (590,870) 2,251,433 (160,130) (3,029) 48,501 742,931 (13,438) 8,775,342 347,280 9,122,622 * These reserve accounts comprise the consolidated reserves of US$7,979,525,000 in the consolidated statement of financial position as at 30 June 2023 (31 December 2022: US$8,019,035,000).
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