ESR AR 2019 EN

Notes to the Consolidated Financial Statements 31 December 2019 180 Focused 15. INVESTMENTS IN JOINT VENTURES (continued) The following table illustrates the summarised financial information in respect of E-Shang Star adjusted for any differences in accounting policies and reconciled to the carrying amount in the financial statements: 2019 2018 USD’000 USD’000 Cash and bank balances 115,117 124,443 Other current assets 43,527 38,637 Current assets 158,644 163,080 Non-current assets 1,480,296 1,273,423 Financial liabilities, excluding trade and other payables (90,013) (3,369) Other current liabilities (372) (111,811) Current liabilities (90,385) (115,180) Non-current financial liabilities, excluding trade and other payables (357,497) (304,694) Other non-current liabilities (174,610) (157,230) Non-current liabilities (532,107) (461,924) Net assets 1,016,448 859,399 Proportion of the Group’s ownership 25.62% 25.62% Carrying amount of the investment 248,563 220,178 Revenue 63,868 51,462 Interest income 384 1,649 Depreciation and amortisation (25) (15) Interest expenses (20,621) (17,601) Tax (30,318) (33,418) Profit for the year 80,492 89,071 Total comprehensive income for the year 43,698 44,014