ESR AR 2019 EN

Consolidated Statement of Changes in Equity For the year ended 31 December 2018 127 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY ESR Annual Report 2019 Attributable to owners of the Company Issued capital Share premium* Statutory reserve* Merger reserve* Share option reserve* Exchange Fluctuation reserve* Available - for-sale investment revaluation reserve* Retained profits* Investment reserve (non- recycling)* Equity component of warrant instrument Equity component of redeemable convertible preference shares Perpetual capital instrument Total Non- controlling interests Total equity (note 41) (note 41) (note 44) (note 44) (note 42) (note 44) (note 31) USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 USD’000 As at 1 January 2018 2,335 972,735 742 56,358 12,345 (11,443) (10,138) 394,470 – 26,704 37,132 98,845 1,580,085 126,555 1,706,640 Impact on initial application of IFRS 9 – – – – – – 10,138 (701) (9,437) – – – – – – Adjusted balances as at 1 January 2018 2,335 972,735 742 56,358 12,345 (11,443) – 393,769 (9,437) 26,704 37,132 98,845 1,580,085 126,555 1,706,640 Profit for the year – – – – – – – 203,042 – – – – 203,042 9,836 212,878 Change in fair value of financial assets at fair value through other comprehensive income – – – – – – – – 8,544 – – – 8,544 – 8,544 Exchange differences on translation of foreign operations – – – – – (63,180) – – – – – – (63,180) 5,388 (57,792) Share of other comprehensive loss of joint ventures – – – – – (13,465) – – – – – – (13,465) – (13,465) Total comprehensive income for the year – – – – – (76,645) – 203,042 8,544 – – – 134,941 15,224 150,165 Issue of shares (note 41) 299 370,959 – – (10,161) – – – – – – – 361,097 – 361,097 Transferred from retained profit – – 193 – – – – (193) – – – – – – – Transfer of equity component of redeemable convertible instrument 55 26,704 – – – – – – – (26,704) – – 55 – 55 Repurchase of perpetual capital securities (note 43) – – – – – – – – – – – (1,466) (1,466) – (1,466) Profit attributable to holders of perpetual capital securities(note 43) – – – – – – – (8,192) – – – 8,192 – – – Distribution paid to holders of perpetual capital securities(note 43) – – – – – – – – – – – (8,192) (8,192) – (8,192) Acquisition of subsidiaries – – – – – – – – – – – – – 57,442 57,442 Issuance of shares of a subsidiary – – – – – – – – – – – – – 15,481 15,481 Contribution from non-controlling interest – – – – – – – 362 – – – – 362 13,793 14,155 Dividend distribution to non-controlling interests of subsidiaries – – – – – – – – – – – – – (612) (612) Equity-settled share option arrangement (note 42) – – – – 23,157 – – – – – – – 23,157 – 23,157 As at 31 December 2018 2,689 1,370,398 935 56,358 25,341 (88,088) – 588,788 (893) – 37,132 97,379 2,090,039 227,883 2,317,922