ESR Group Limited Annual Report 2023 129 Consolidated Statement of Changes in Equity 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 2022 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 Profit for the year — — — — — — 574,145 — — — — 574,145 56,964 631,109 Change in fair value of financial assets at fair value through other comprehensive income — — — — — — — (180,410) — — — (180,410) (5,593) (186,003) Exchange differences on translation of foreign operations — — — — — (283,836) — — — — — (283,836) (27,127) (310,963) Share of other comprehensive loss of joint ventures and associates — — — — — (210,350) — 10,022 — — — (200,328) — (200,328) Total comprehensive loss for the year — — — — — (494,186) 574,145 (170,388) — — — (90,429) 24,244 (66,185) Transferred from retained profits — — 1,427 — — — (1,427) — — — — — — — Disposal of financial assets at fair value through other comprehensive income — — — — — — 70,627 (70,627) — — — — — — Profit attributable to holders of perpetual capital securities (note 43) — — — — — — (42,524) — — 42,524 — — — — Redemption of perpetual capital securities, net of transaction costs (note 43) — — — — — — (2,201) — — (216,601) — (218,802) — (218,802) Distribution paid to holders of perpetual capital securities (note 43) — — — — — — — — — (44,199) — (44,199) — (44,199) Transfer of interest to non-controlling interests without change of control — — — — — — 4,011 — — — — 4,011 26,327 30,338 Acquisition of subsidiaries 1,346 4,338,816 — — 955 — — — — 699,830 — 5,040,947 80,060 5,121,007 Adjustment on the redemption value of the option granted to non-controlling shareholders of a subsidiary (note 27) — — — — — 87 — — — — (37,843) (37,756) (55,931) (93,687) Disposal of subsidiaries — — (927) — — 5,565 — — — — — 4,638 (8,108) (3,470) Issue of new shares 77 249,923 — — — — — — — — — 250,000 — 250,000 Acquisition of non-controlling interests — — — — — — (37,371) — — — — (37,371) (23,741) (61,112) Contribution from non-controlling interests — — — — — — — — — — — — 33,852 33,852 Dividend distributions to non-controlling interests — — — — — — — — — — — — (6,268) (6,268) Dividend distributions — — — — — — (70,777) — — — — (70,777) — (70,777) Share repurchased and cancellation (64) (169,253) — — — — — — — — — (169,317) — (169,317) Issue of shares upon exercise of share options 14 6,349 — — (6,849) — — — — — — (486) — (486) 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) — (1,158) Share-based compensation arrangement (note 42) — — — — 26,500 — — — — — — 26,500 43 26,543 As at 31 December 2022 4,422 6,448,219 4,802 56,358 49,130 (467,294) 2,050,186 (113,741) 48,501 742,701 (8,625) 8,814,659 325,655 9,140,314 For the year ended 31 December 2022 CORPORATE GOVERNANCE FINANCIAL STATEMENTS STRATEGIC REPORTS
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