ESR Group AR2022 eBook EN

ESR Group Limited Annual Report 2022 Consolidated Statement of Changes in Equity For the year ended 31 December 2022 125 Attributable to owners of the Company Issued capital Share premium* Statutory reserve* Merger reserve* Share-based payment reserve* Exchange fluctuation reserve* Retained profits* Investment reserve (nonrecycling)* Equity components of convertible bonds Perpetual capital securities Other reserve* Total Noncontrolling interests Total equity (note 41) (note 41) (note 44) (note 44) (note 42) (note 44) (note 44) (note 44) (note 31) (note 43) (note 44) 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$’000 US$’000 As at 1 January 2021 3,060 2,064,135 2,735 56,358 18,511 108,443 1,131,490 133,758 48,501 — 29,218 3,596,209 208,996 3,805,205 Profit for the year — — — — — — 349,440 — — — — 349,440 33,236 382,676 Change in fair value of financial assets at fair value through other comprehensive income — — — — — — — 44,990 — — — 44,990 684 45,674 Exchange differences on translation of foreign operations — — — — — (56,159) — — — — — (56,159) 5,308 (50,851) Share of other comprehensive loss of joint ventures and associates — — — — — (31,044) — — — — — (31,044) — (31,044) Total comprehensive income for the year — — — — — (87,203) 349,440 44,990 — — — 307,227 39,228 346,455 Transferred from retained profits — — 1,567 — — — (1,567) — — — — — — — Disposal of financial assets at fair value through other comprehensive income — — — — — — 51,474 (51,474) — — — — — — Profit attributable to holders of perpetual capital securities — — — — — — (10,664) — — 10,664 — — — — Issuance of perpetual capital securities, net of issue costs — — — — — — — — — 256,318 — 256,318 — 256,318 Distribution paid to holders of perpetual capital securities — — — — — — — — — (5,835) — (5,835) — (5,835) Transfer of interest to non-controlling interests without change of control — — — — — — 35,295 — — — — 35,295 31,029 66,324 Disposal of subsidiaries — — — — — — — — — — — — (89) (89) Contribution from non-controlling interests — — — — — — — — — — — — 33,068 33,068 Acquisition of non-controlling interests — — — — — — — — — — — — (744) (744) Dividend distributions to non-controlling interests — — — — — — — — — — — — (56,311) (56,311) Share repurchased and cancellation (14) (42,068) — — — — — — — — — (42,082) — (42,082) Issue of shares upon exercise of share options 3 121 — — (3,216) — — — — — — (3,092) — (3,092) Transfer of share-based payment reserve upon the forfeiture of share options — — — — (214) — 214 — — — — — — — Share-based compensation arrangement — — — — 14,818 — — — — — — 14,818 — 14,818 As at 31 December 2021 3,049 2,022,188 4,302 56,358 29,899 21,240 1,555,682 127,274 48,501 261,147 29,218 4,158,858 255,177 4,414,035 STRATEGIC REPORT FINANCIAL STATEMENT CORPORATE GOVERNANCE

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