ESR IR 2021 - EN

57 ESR Interim Report 2021 Notes to Condensed Consolidated Financial Information 30 June 2021 4. REVENUE, OTHER INCOME AND GAINS, NET (continued) (b) Other income and gains, net For the six months ended 30 June 2021 2020 (Unaudited) (Unaudited) Note US$’000 US$’000 Changes in carrying value of financial assets and liabilities at fair value through profit or loss (8,005) 978 Dilution of interests in investment in a joint venture – (2,320) Dividend income 43,006 35,839 Exchange gain – 726 Fair value gains on completed investment properties 13 63,253 26,063 Fair value gains on investment properties under construction 13 102,648 99,708 Gain on disposal of subsidiaries – 5,494 Gain on disposal of asset held for sale 3,035 – Gain on disposal of interests in a joint venture and an associate 5,289 – Interest income 2,236 1,769 Others 1,032 537 212,494 168,794 5. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging: (a) Employee benefit expense For the six months ended 30 June 2021 2020 (Unaudited) (Unaudited) US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 49,373 46,630 Equity-settled share option expense (note 23) 5,172 8,078 Pension scheme contributions 3,377 2,621 57,922 57,329