FORWARD TOGETHER Notes to the Consolidated Financial Statements 31 December 2022 224 44. RESERVES (continued) (b) The Company Share premium Sharebased payment reserve Exchange fluctuation reserve Accumulated losses Investment reserve (nonrecycling) Other reserve Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As at 1 January 2022 2,022,188 29,899 19,590 (583,272) 17,357 29,218 1,534,980 Loss for the year — — — (157,126) — — (157,126) Change in fair value of financial assets at fair value through other comprehensive income — — — — (1,285) — (1,285) Share of other comprehensive loss of joint ventures — — (27,648) — — — (27,648) Total comprehensive loss for the year — — (27,648) (157,126) (1,285) — (186,059) Disposal of financial assets at fair value through other comprehensive income — — — 17,179 (17,179) — — Profit attributable to holders of perpetual capital securities — — — (14,333) — — (14,333) Acquisition of subsidiaries 4,338,816 — — — — — 4,338,816 Dividend paid — — — (70,777) — — (70,777) Issue of new shares 249,923 — — — — — 249,923 Share repurchase and cancellation (169,253) — — — — — (169,253) Issue of shares upon exercise of share options 6,349 (6,838) — — — — (489) Transfer of share-based payment reserve upon the forfeiture of share options — (21) — 21 — — — Issue of shares pursuant to Long Term Incentive Scheme 196 (1,354) — — — — (1,158) Share-based compensation arrangement — 25,709 — — — — 25,709 As at 31 December 2022 6,448,219 47,395 (8,058) (808,308) (1,107) 29,218 5,707,359
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