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Notes to the Consolidated Financial Statements31 December 2024172ADVANCING AHEAD5.REVENUE, OTHER INCOME AND (LOSSES)/GAINS, NET (continued)(b)Other income and (losses)/gains, net20242023NotesUS$%u2019000US$%u2019000Changes in carrying value of financial assets at fair value through profit or loss(21,133)1,159Changes in fair value of financial derivative assets(5,516)(4,146)Dilution gains of interests in investment in financial assets at fair value through profit or loss and an associate1,0174,105Dividend income86,79284,279Fair value (losses)/gains on investment properties under construction18(4,369)189,509Fair value losses on completed investment properties18(307,707)(1,787)Fair value losses on assets held for sale(8,658)(4,667)Gain on disposal of subsidiaries3524,67324,072Gain on early redemption of convertible bonds%u201317,181(Loss)/Gain on disposal of assets held for sale(40,132)1,378(Loss)/Gain on disposal of interests in financial assets at fair value through profit or loss(237)2,145(Loss)/Gain on disposal of investment properties(24,936)18,658Loss on disposal of interests in joint ventures and associates%u2013(1,188)Interest income32,92932,885Others9,36812,893(257,909)376,476