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Notes to the Consolidated Financial Statements31 December 2024240ADVANCING AHEAD43.RESERVES (continued)(b)The Company (continued)Share premiumSharebased payment reserveExchange fluctuation reserveAccumulated lossesInvestment reserve (nonrecycling)Hedge reservesOther reserveTotalUS$%u2019000US$%u2019000US$%u2019000US$%u2019000US$%u2019000US$%u2019000US$%u2019000US$%u2019000As at 1 January 20236,448,21947,395(8,058)(808,308)(1,107)%u201329,2185,707,359Loss for the year%u2013%u2013%u2013(225,147)%u2013%u2013%u2013(225,147)Change in fair value of financial assets at fair value through other comprehensive income%u2013%u2013%u2013%u2013367%u2013%u2013367Effect of hedge%u2013%u2013%u2013%u2013%u2013(4,977)%u2013(4,977)Share of other comprehensive loss of joint ventures%u2013%u2013(5,797)%u2013%u2013%u2013%u2013(5,797)Total comprehensive loss for the year%u2013%u2013(5,797)(225,147)367(4,977)%u2013(235,554)Profit attributable to holders of perpetual capital securities%u2013%u2013%u2013(14,705)%u2013%u2013%u2013(14,705)Dividend distributions%u2013%u2013%u2013(139,630)%u2013%u2013%u2013(139,630)Share repurchased and cancellation(217,625)%u2013%u2013%u2013%u2013%u2013%u2013(217,625)Issue of shares upon exercise of share options3,040(3,126)%u2013%u2013%u2013%u2013%u2013(86)Issue of shares upon vesting of units under Long Term Incentive Scheme2,765(8,492)%u2013%u2013%u2013%u2013%u2013(5,727)Conversion of convertible bonds800%u2013%u201358%u2013%u2013%u2013858Redemption of convertible bonds%u2013%u2013%u20138,294%u2013%u2013%u20138,294Transfer of share-based payment reserve upon the forfeiture of share options and Long Term Incentive Scheme%u2013(7,642)%u20137,642%u2013%u2013%u2013%u2013Share-based compensation arrangement%u201319,004%u2013%u2013%u2013%u2013%u201319,004As at 31 December 20236,237,19947,139(13,855)(1,171,796)(740)(4,977)29,2185,122,188