ESR IR 2021 - EN

63 ESR Interim Report 2021 Notes to Condensed Consolidated Financial Information 30 June 2021 12. FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME 30 June 31 December 2021 2020 (Unaudited) (Audited) US$’000 US$’000 Listed equity investments, at market value 717,538 878,300 Listed equity investments at fair value represent the Group’s investments in publicly listed companies, which are quoted in active markets. During the period, the Group recognised loss arising from its listed equity investments amounted to US$20,944,000 (30 June 2020: US$69,945,000) in other comprehensive income. During the period, the Group recognised dividend income in respect of its listed equity investments amounted to US$13,948,000 (30 June 2020: US$10,196,000) in the statement of profit or loss. The listed equity investments comprise the following: Listed on Fair value as at 30 June 2021 (Unaudited) US$’000 Australian Securities Exchange (“ ASX ”) • Investment A 58,990 Hong Kong Exchanges and Clearing Limited (“ HKEX ”) • Investment B 283,004 Singapore Exchange Securities Trading Limited (“ SGX ”) • Investment C 110,334 • Investment D 101,456 • Investment E 69,534 Korea Exchange (“ KRX KOSPI ”) • Investment F 94,220 As at 30 June 2021, the above equity investments were irrevocably designated at fair value through other comprehensive income as the Group considers these investments to be strategic in nature. Listed equity investments at market value with a fair value of US$187,040,000 as at 30 June 2021 (31 December 2020: US$294,799,000) had been pledged to secure bank and other borrowings granted to the Group (note 15).