Notes to Condensed Consolidated Financial Information 30 June 2024 63 ESR Group Limited Interim Report 2024 4. REVENUE, OTHER INCOME AND GAINS, NET (continued) (b) Other income and gains, net For the six months ended 30 June 2024 2023 (Unaudited) (Unaudited) Note US$’000 US$’000 Changes in carrying value of financial assets at fair value through profit or loss (17,416) 140 Changes in fair value of assets held for sale (5,429) 3,495 Changes in fair value of financial derivative assets (4,532) — Dividend income 41,667 52,694 Exchange gain — 3,029 Fair value (losses)/gains on completed investment properties 13 (60,615) 3,908 Fair value gains on investment properties under construction 13 30,871 111,399 Gain on disposal of interests in financial assets at fair value through profit or loss — 1,853 Gain on disposal of interests in joint ventures and associates — 64 Gain on disposal of investment properties — 13,650 Gain on disposal of subsidiaries 5,373 199 Loss on disposal of assets held for sale — (441) Interest income 14,547 16,988 Others 3,904 7,818 8,370 214,796 5. (LOSS)/PROFIT BEFORE TAX The Group’s (loss)/profit before tax is arrived at after charging: (a) Employee benefit expense For the six months ended 30 June 2024 2023 (Unaudited) (Unaudited) US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 123,907 120,603 Share-based compensation expense (note 28) 5,759 12,281 Pension scheme contributions# 6,146 5,639 135,812 138,523 # There are no forfeited contributions that may be used by the Group as the employer to reduce the existing level of contributions.
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