ESR Group AR2023 eBook EN

226 Notes to the Consolidated Financial Statements 31 December 2023 44. RESERVES (continued) (b) The Company Share premium Sharebased payment reserve Exchange fluctuation reserve Accumulated losses Investment reserve (nonrecycling) Hedge reserves Other reserve Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As at 1 January 2023 6,448,219 47,395 (8,058) (808,308) (1,107) — 29,218 5,707,359 Loss for the year — — — (225,147) — — — (225,147) Change in fair value of financial assets at fair value through other comprehensive income — — — — 367 — — 367 Effect of hedge — — — — — (4,977) — (4,977) Share of other comprehensive loss of joint ventures — — (5,797) — — — — (5,797) Total comprehensive loss for the year — — (5,797) (225,147) 367 (4,977) — (235,554) Profit attributable to holders of perpetual capital securities — — — (14,705) — — — (14,705) Dividend distributions — — — (139,630) — — — (139,630) Share repurchased and cancellation (217,625) — — — — — — (217,625) Issue of shares upon exercise of share options 3,040 (3,126) — — — — — (86) Issue of shares upon vesting of units under Long Term Incentive Scheme 2,765 (8,492) — — — — — (5,727) Conversion of convertible bonds 800 — — 58 — — — 858 Redemption of convertible bonds — — — 8,294 — — — 8,294 Transfer of share-based payment reserve upon the forfeiture of share options and Long Term Incentive Scheme — (7,642) — 7,642 — — — — Share-based compensation arrangement — 19,004 — — — — — 19,004 As at 31 December 2023 6,237,199 47,139 (13,855) (1,171,796) (740) (4,977) 29,218 5,122,188 STRENGTH IN UNITY

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