60 Notes to Condensed Consolidated Financial Information 30 June 2024 STRENGTH IN UNITY 3. OPERATING SEGMENT INFORMATION (continued) Six months ended 30 June 2023 Investment Fund management New Economy development Total (Unaudited) (Unaudited) (Unaudited) (Unaudited) US$’000 US$’000 US$’000 US$’000 Segment revenue 39,849 402,932 12,626 455,407 — Intersegment sales — 5,939 — 5,939 39,849 408,871 12,626 461,346 Reconciliation: Elimination of intersegment sales — (5,939) — (5,939) Revenue from continuing operations 39,849 402,932 12,626 455,407 Operating expenses (12,893) (91,350) (22,258) (126,501) Fair value gains on investment properties 3,908 — 111,399 115,307 Dividend income 51,505 1,189 — 52,694 Changes in carrying value of financial assets at fair value through profit or loss (7,891) (24) 8,055 140 Changes in fair value of assets held for sale 3,339 — 156 3,495 Share of profits and losses of joint ventures and associates, net 42,742 14,580 21,060 78,382 Gain on disposal of interests in joint ventures and associates — — 64 64 Gain on disposal of interests in financial assets at fair value through profit or loss 69 — 1,784 1,853 Gain on disposal of investment properties — — 13,650 13,650 Gain/(Loss) on disposal of subsidiaries — (2) 201 199 Loss on disposal of assets held for sale (441) — — (441) Other income — 1,373 1,000 2,373 Segment result 120,187 328,698 147,737 596,622 Reconciliation: Depreciation and amortisation (23,016) Exchange gain 3,029 Interest income 16,988 Finance costs (158,789) Share-based compensation expense (12,281) Other unallocated gains 5,449 Corporate and other unallocated expenses (55,371) Profit before tax from continuing operations 372,631 Other segment information Depreciation and amortisation (23,016) Capital expenditure* 176,539 Investments in joint ventures and associates 3,292,677 * Capital expenditure consists of additions to property, plant and equipment, investment properties and intangible assets including assets from acquisition of subsidiaries.
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