ESR Group Limited Interim Report 2023 Condensed Consolidated Statement of Changes in Equity 53 For the six months ended 30 June 2022 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)* 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 As at 1 January 2022 (audited) 3,049 2,022,188 4,302 56,358 29,899 21,240 1,555,682 127,274 48,501 261,147 29,218 4,158,858 255,177 4,414,035 Profit for the period – – – – – – 380,607 – – – – 380,607 39,136 419,743 Change in fair value of financial assets at fair value through other comprehensive income – – – – – – – (79,334) – – – (79,334) (5,123) (84,457) Exchange differences on translation of foreign operations – – – – – (184,407) – – – – – (184,407) (17,621) (202,028) Share of other comprehensive loss of joint ventures and associates – – – – – (171,842) – 482 – – – (171,360) – (171,360) Total comprehensive loss for the period – – – – – (356,249) 380,607 (78,852) – – – (54,494) 16,392 (38,102) Disposal of financial assets at fair value through other comprehensive income – – – – – – 77,823 (77,823) – – – – – – Profit attributable to holders of perpetual capital securities (note 28) – – – – – – (21,181) – – 21,181 – – – – Distribution paid to holders of perpetual capital securities (note 28) – – – – – – – – – (23,762) – (23,762) – (23,762) Redemption of perpetual capital securities (note 28) – – – – – – (2,201) – – (216,601) – (218,802) – (218,802) Contribution from non-controlling interests – – – – – – – – – – – – 3,558 3,558 Dividend distributions to non-controlling interests – – – – – – – – – – – – (4,867) (4,867) Partial disposal of shares in subsidiaries to noncontrolling interests – – – – – – 3,996 – – – – 3,996 26,097 30,093 Acquisition of subsidiaries 1,346 4,338,816 – – 955 – – – – 699,830 – 5,040,947 76,601 5,117,548 Adjustment on redemption value of the option granted to non-controlling shareholders of a subsidiary – – – – – 87 – – – – (78,185) (78,098) (50,633) (128,731) Issue of new shares 77 249,923 – – – – – – – – – 250,000 – 250,000 Share repurchased and cancellation (9) (47,594) – – – – – – – – – (47,603) – (47,603) Issue of shares upon exercise of share options (note 26) 1 958 – – (1,434) – – – – – – (475) – (475) Issue of shares pursuant to Long Term Incentive Scheme (note 26) – 610 – – (1,440) – – – – – – (830) – (830) Share-based compensation arrangement – – – – 10,395 – – – – – – 10,395 43 10,438 As at 30 June 2022 (unaudited) 4,464 6,564,901 4,302 56,358 38,375 (334,922) 1,994,726 (29,401) 48,501 741,795 (48,967) 9,040,132 322,368 9,362,500
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