ESR Group IR2024 eBook EN

52 Condensed Consolidated Statement of Changes in Equity For the six months ended 30 June 2024 STRENGTH IN UNITY 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)* Hedge reserves* Equity components of convertible bonds Perpetual capital securities Other reserve* Total Noncontrolling interests Total equity (note 27) (note 27) (note 28) (note 21) (note 29) 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 US$’000 As at 1 January 2023 (audited) 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 Profit for the period — — — — — — 288,965 — — — — — 288,965 24,905 313,870 Change in fair value of financial assets at fair value through other comprehensive income — — — — — — — (48,053) — — — — (48,053) (123) (48,176) Effect of hedge — — — — — — — — (3,538) — — — (3,538) — (3,538) Exchange differences on translation of foreign operations — — — — — (51,648) — — — — — — (51,648) (9,928) (61,576) Share of other comprehensive loss of joint ventures and associates — — — — — (71,928) — 4,071 509 — — — (67,348) 25 (67,323) Total comprehensive income for the period — — — — — (123,576) 288,965 (43,982) (3,029) — — — 118,378 14,879 133,257 Reclassification of financial asset at fair value through other comprehensive income — — — — — — 2,407 (2,407) — — — — — — — Profit attributable to holders of perpetual capital securities (note 29) — — — — — — (20,876) — — — 20,876 — — — — Distribution paid to holders of perpetual capital securities (note 29) — — — — — — — — — — (20,646) — (20,646) — (20,646) Adjustment on redemption value of the option granted to non-controlling shareholders of a subsidiary — — — — — — — — — — — (4,813) (4,813) (2,232) (7,045) Acquisition of non-controlling interests — — — — — — (1,228) — — — — — (1,228) (2,733) (3,961) Transfer of interest to non-controlling interests without change of control — — — — — — — — — — — — — 2,912 2,912 Contribution from non-controlling interests — — — — — — — — — — — — — 5,413 5,413 Dividend distributions to non-controlling interests — — — — — — — — — — — — — (1,075) (1,075) Dividend distributions — — — — — — (69,886) — — — — — (69,886) — (69,886) Acquisition of a subsidiary — — — — — — — — — — — — — 4,462 4,462 Disposal of subsidiaries — — — — — — — — — — — — — (1) (1) Share repurchased and cancellation (39) (67,957) — — — — — — — — — — (67,996) — (67,996) Issue of shares upon exercise of share options (note 28) 2 2,956 — — (2,958) — — — — — — — — — — Issue of shares pursuant to Long Term Incentive Scheme (note 28) — 2,665 — — (8,072) — — — — — — — (5,407) — (5,407) Transfer of share-based payment reserve upon the forfeiture of share options — — — — (1,865) — 1,865 — — — — — — — — Share-based compensation arrangement — — — — 12,281 — — — — — — — 12,281 — 12,281 As at 30 June 2023 (unaudited) 4,385 6,385,883 4,802 56,358 48,516 (590,870) 2,251,433 (160,130) (3,029) 48,501 742,931 (13,438) 8,775,342 347,280 9,122,622

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