ESR Group Limited Annual Report 2023 169 Notes to the Consolidated Financial Statements 31 December 2023 5. REVENUE, OTHER INCOME AND GAINS, NET (continued) (b) Other income and gains, net 2023 2022 Notes US$’000 US$’000 Changes in carrying value of financial assets at fair value through profit or loss 1,159 8,040 Changes in fair value of financial derivative assets (4,146) 6,191 Dilution gain of interests in investment in an associate 4,105 — Dividend income 84,279 136,858 Exchange gain — 1,011 Fair value gains on investment properties under construction 18 189,509 132,264 Fair value (losses)/gains on completed investment properties 18 (1,787) 63,167 Fair value (losses)/gains on assets held for sale (4,667) 5,391 Gain/(loss) on disposal of interests in financial assets at fair value through profit or loss 2,145 (883) Gain on early redemption of convertible bonds 17,181 — Gain on disposal of asset held for sale 1,378 — Gain on disposal of investment properties 18,658 50,623 Gain on disposal of other assets — 2,291 Gain on disposal of subsidiaries 36 24,072 48,659 Interest income 32,885 16,867 (Loss)/gain on disposal of interests in joint ventures and associates (1,188) 11,116 Others 12,893 28,578 376,476 510,173 CORPORATE GOVERNANCE FINANCIAL STATEMENTS STRATEGIC REPORTS
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