ESR Group IR2024 eBook EN

70 Notes to Condensed Consolidated Financial Information 30 June 2024 STRENGTH IN UNITY 13. INVESTMENT PROPERTIES Completed investment properties Investment properties under construction Total US$’000 US$’000 US$’000 At 1 January 2023 1,260,119 2,062,113 3,322,232 Additions 2,686 317,391 320,077 Changes in fair values of investment properties (1,787) 189,509 187,722 Transfer from investment properties under construction to completed investment properties 870,080 (870,080) — Reclassification to assets of a disposal group held for sale — (3,233) (3,233) Disposals — (42,836) (42,836) Disposal of subsidiaries (134,042) (332,826) (466,868) Exchange realignment (34,236) (81,486) (115,722) At 31 December 2023 (audited) and 1 January 2024 1,962,820 1,238,552 3,201,372 Additions — 197,035 197,035 Disposal of subsidiaries (note 23) (37,263) (76,714) (113,977) Changes in fair values of investment properties (60,615) 30,871 (29,744) Reclassification to assets of a disposal group held for sale (60,347) (221,910) (282,257) Exchange realignment (39,261) (67,923) (107,184) At 30 June 2024 (unaudited) 1,765,334 1,099,911 2,865,245 For the six months ended 30 June 2024 2023 (Unaudited) (Unaudited) US$’000 US$’000 Statement of profit or loss and other comprehensive income Rental income from investment property 34,998 36,695 Direct operating expenses arising from — investment properties generating rental income 10,863 7,468 — investment properties not generating rental income 3,649 1,739

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