ESR Group Limited Annual Report 2023 193 Notes to the Consolidated Financial Statements 31 December 2023 20. OTHER INTANGIBLE ASSETS Software Management contracts Trust management rights with indefinite useful lives Customer contracts Others Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 (note (i),(ii) and (iii)) 31 December 2023 At 1 January 2023: Cost 3,855 199,650 1,178,477 3,649 2,344 1,387,975 Accumulated amortisation (2,916) (58,656) — (3,649) — (65,221) Net carrying amount 939 140,994 1,178,477 — 2,344 1,322,754 At 1 January 2023, net of accumulated amortisation 939 140,994 1,178,477 — 2,344 1,322,754 Additions 759 10,646 — — — 11,405 Acquisition of subsidiaries (note 34) — 14,117 — — — 14,117 Amortisation provided during the year (553) (30,740) — — — (31,293) Impairment — — (15,596) — — (15,596) Reversal of impairment — — — — 344 344 Exchange realignment 116 387 725 — (23) 1,205 At 31 December 2023 1,261 135,404 1,163,606 — 2,665 1,302,936 At 31 December 2023: Cost 4,509 224,957 1,163,606 3,678 2,665 1,399,415 Accumulated amortisation (3,248) (89,553) — (3,678) — (96,479) Net carrying amount 1,261 135,404 1,163,606 — 2,665 1,302,936 31 December 2022 At 1 January 2022: Cost 1,920 55,553 74,095 3,927 892 136,387 Accumulated amortisation (1,551) (29,215) — (3,927) — (34,693) Net carrying amount 369 26,338 74,095 — 892 101,694 At 1 January 2022, net of accumulated amortisation 369 26,338 74,095 — 892 101,694 Additions 450 — — — 1,830 2,280 Acquisition of subsidiaries 569 146,000 1,104,000 — 467 1,251,036 Amortisation provided during the year (402) (29,859) — — — (30,261) Disposals (1) — — — — (1) Reclassification to fixed assets — — — — (208) (208) Impairment — — — — (541) (541) Exchange realignment (46) (1,485) 382 — (96) (1,245) At 31 December 2022 939 140,994 1,178,477 — 2,344 1,322,754 At 31 December 2022: Cost 3,855 199,650 1,178,477 3,649 2,344 1,387,975 Accumulated amortisation (2,916) (58,656) — (3,649) — (65,221) Net carrying amount 939 140,994 1,178,477 — 2,344 1,322,754 CORPORATE GOVERNANCE FINANCIAL STATEMENTS STRATEGIC REPORTS
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