FORWARD TOGETHER 64 Notes to Condensed Consolidated Financial Information 30 June 2023 4. REVENUE, OTHER INCOME AND GAINS, NET (continued) (b) Other income and gains, net For the six months ended 30 June 2023 2022 (Unaudited) (Unaudited) Note US$’000 US$’000 Changes in carrying value of financial assets and liabilities at fair value through profit or loss 140 (34,852) Changes in fair value of assets held for sale 3,495 – Dividend income 52,694 107,178 Exchange gain 3,029 – Fair value gains on completed investment properties 13 3,908 43,249 Fair value gains on investment properties under construction 13 111,399 119,678 Loss on disposal of asset held for sale (441) – Gain/(Loss) on disposal of interests in financial assets at fair value through profit or loss 1,853 (291) Gain on disposal of interests in joint ventures and associates 64 11,124 Gain on disposal of investment properties 13,650 32,722 Gain on disposal of subsidiaries 199 583 Interest income 16,988 5,028 Others 7,818 5,902 214,796 290,321 5. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging: (a) Employee benefit expense For the six months ended 30 June 2023 2022 (Unaudited) (Unaudited) US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 120,603 117,600 Share-based compensation expense (note 27) 12,281 10,438 Pension scheme contributions# 5,639 6,289 138,523 134,327 # There are no forfeited contributions that may be used by the Group as the employer to reduce the existing level of contributions.
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