178 Notes to the Consolidated Financial Statements 31 December 2023 12. EARNINGS PER SHARE ATTRIBUTABLE TO ORDINARY EQUITY HOLDERS OF THE COMPANY (continued) Because the diluted earnings per share amount is increased when taking convertible bonds into account, the convertible bonds had an anti-dilutive effect on the basic earnings per share for the year and were ignored in the calculation of diluted earnings per share. Therefore, the diluted earnings per share amounts is based on the profit attributable to ordinary equity holders of the Company (excluding distributions to holders of perpetual capital securities issued by a subsidiary) of US$203,634,000, and the weighted average number of ordinary shares of, after adjustment for the effect of share options and Long Term Incentive Scheme issued by the Company, 4,405,369,000 (31 December 2022: 4,492,820,000) during the year. 13. PROPERTY, PLANT AND EQUIPMENT Motor vehicles Machinery Leasehold improvements Construction in progress Others Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 31 December 2023 At 1 January 2023: Cost 1,110 34,731 4,249 4,791 20,467 65,348 Accumulated depreciation (482) (5,856) (2,241) — (12,947) (21,526) Net carrying amount 628 28,875 2,008 4,791 7,520 43,822 At 1 January 2023, net of accumulated depreciation 628 28,875 2,008 4,791 7,520 43,822 Additions — 3,657 152 11,024 1,837 16,670 Acquisition of subsidiaries — — — — 129 129 Disposals — — — — (234) (234) Disposal of subsidiaries — — — — (3) (3) Depreciation provided during the year (161) (1,934) (1,153) — (3,102) (6,350) Reclassification — — — 87 (87) — Transfer from construction in progress — 5,697 1,842 (7,539) — — Exchange realignment 1 (2,276) (44) (94) (85) (2,498) At 31 December 2023, net of accumulated depreciation 468 34,019 2,805 8,269 5,975 51,536 At 31 December 2023: Cost 1,081 41,347 6,182 8,269 21,124 78,003 Accumulated depreciation (613) (7,328) (3,377) — (15,149) (26,467) Net carrying amount 468 34,019 2,805 8,269 5,975 51,536 STRENGTH IN UNITY
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