ESR Group Limited Interim Report 2023 Notes to Condensed Consolidated Financial Information 30 June 2023 91 28. PERPETUAL CAPITAL SECURITIES (continued) Movements of the perpetual capital securities are as follows: Principal Distribution Total US$’000 US$’000 US$’000 At 1 January 2022 256,318 4,829 261,147 Acquisition of subsidiaries 699,830 – 699,830 Profit attributable to holders of perpetual capital securities – 42,524 42,524 Distributions to holders of perpetual capital securities – (44,199) (44,199) Redemption of perpetual capital securities, net of transaction costs (216,601) – (216,601) At 31 December 2022 (audited) and 1 January 2023 739,547 3,154 742,701 Profit attributable to holders of perpetual capital securities – 20,876 20,876 Distributions to holders of perpetual capital securities – (20,646) (20,646) At 30 June 2023 (unaudited) 739,547 3,384 742,931 29. FINANCIAL INSTRUMENTS BY CATEGORY The carrying amounts of each category of financial instruments as at 30 June 2023 and 31 December 2022 are as follows: 30 June 2023 Financial assets at fair value through profit or loss Financial assets at amortised cost Financial assets at fair value through other comprehensive income Total (Unaudited) (Unaudited) (Unaudited) (Unaudited) US$’000 US$’000 US$’000 US$’000 Financial assets Financial assets at fair value through profit or loss 760,897 – – 760,897 Financial assets at fair value through other comprehensive income – – 1,032,719 1,032,719 Trade receivables – 482,750 – 482,750 Financial assets included in other non-current assets 25,198 133,384 – 158,582 Financial assets included in prepayments, other receivables and other assets 5,855 335,809 – 341,664 Pledged bank deposits – 2,902 – 2,902 Restricted bank balances – 87,476 – 87,476 Cash and bank balances – 1,034,467 – 1,034,467 Non-pledged fixed time deposits with maturity period over three months – 1,285 – 1,285 791,950 2,078,073 1,032,719 3,902,742
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