ESR Interim Report 2020 (EN)

Condensed Consolidated Statement of Changes in Equity For the six months ended 30 June 2019 36 Attributable to owners of the Company Issued capital Share premium Statutory reserve Merger reserve Share option reserve Exchange Fluctuation reserve Retained profits Investment reserve (non-recycling) Equity component of redeemable convertible preference shares Perpetual capital securities Total Non- controlling interests Total equity (note 22) (note 22) (note 23) (note 24) US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As at 1 January 2019 (audited) 2,689 1,370,398 935 56,358 25,341 (88,088) 588,788 (893) 37,132 97,379 2,090,039 227,883 2,317,922 Profit for the period – – – – – – 75,950 – – – 75,950 8,127 84,077 Change in fair value of financial assets at fair value through other comprehensive income – – – – – – – 30,684 – – 30,684 948 31,632 Exchange differences on translation of foreign operations – – – – – (4,036) – – – – (4,036) 2,903 (1,133) Share of other comprehensive loss of joint ventures – – – – – (10,719) – – – – (10,719) – (10,719) Total comprehensive income/(loss) for the period – – – – – (14,755) 75,950 30,684 – – 91,879 11,978 103,857 Transferred from retained profit – – 145 – – – (145) – – – – – – Profit attributable to holders of perpetual capital securities – – – – – – (4,125) – – 4,125 – – – Distribution paid to holders of perpetual capital securities – – – – – – – – – (4,125) (4,125) – (4,125) Acquisition of subsidiaries – – – – – – 11,125 (11,125) – – – 798 798 Disposal of subsidiaries – – (724) – – 4,901 – – – – 4,177 – 4,177 Contribution from non-controlling interests – – – – – – 21,220 – – – 21,220 47,570 68,790 Acquisition of non-controlling interests – – – – – – (2,306) – – – (2,306) (346) (2,652) Dividend distributions to non-controlling interests – – – – – – – – – – – (59,758) (59,758) Equity-settled share option arrangement – – – – 9,885 – – – – – 9,885 – 9,885 As at 30 June 2019 (audited) 2,689 1,370,398 356 56,358 35,226 (97,942) 690,507 18,666 37,132 97,379 2,210,769 228,125 2,438,894