ESR Group Limited Interim Report 2023 Notes to Condensed Consolidated Financial Information 30 June 2023 71 13. INVESTMENT PROPERTIES Completed investment properties Investment properties under construction Total US$’000 US$’000 US$’000 At 1 January 2022 2,197,783 1,506,460 3,704,243 Additions 119,405 784,188 903,593 Acquisition of subsidiaries 198,979 134,746 333,725 Changes in fair values of investment properties 63,167 132,264 195,431 Transfer from investment properties under construction to completed investment properties 148,906 (148,906) – Transfer from completed investment properties to investment properties under construction for redevelopment (65,659) 65,659 – Reclassification to assets of a disposal group held for sale (288,883) (4,005) (292,888) Disposals (117,089) (146,750) (263,839) Disposal of subsidiaries (831,380) (97,971) (929,351) Exchange realignment (165,110) (163,572) (328,682) At 31 December 2022 (audited) and 1 January 2023 1,260,119 2,062,113 3,322,232 Additions 794 169,823 170,617 Disposal of subsidiaries (note 22) – (9,805) (9,805) Disposal – (32,203) (32,203) Changes in fair values of investment properties 3,908 111,399 115,307 Transfer from investment properties under construction to completed investment properties 395,295 (395,295) – Reclassification to assets of a disposal group held for sale – (289,166) (289,166) Exchange realignment (52,366) (73,862) (126,228) At 30 June 2023 (unaudited) 1,607,750 1,543,004 3,150,754 For the six months ended 30 June 2023 (Unaudited) US$’000 Statement of profit or loss and other comprehensive income Rental income from investment property 36,695 Direct operating expenses arising from — investment properties generating rental income 7,468 — investment properties not generating rental income 1,739
RkJQdWJsaXNoZXIy MTIwODcxMw==