ESR AR 2021 (EN)

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 December 2021 42. RESERVES (continued) (b) The Company Share premium Share option reserve Exchange fluctuation reserve Accumulated losses Investment reserve (nonrecycling) Other reserve Total US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As at 1 January 2021 2,064,135 18,511 11,673 (371,908) 17,306 29,218 1,768,935 Loss for the year – – – (200,914) – – (200,914) Change in fair value of financial assets at fair value through other comprehensive income – – – – 51 – 51 Share of other comprehensive income of joint ventures – – 7,917 – – – 7,917 Total comprehensive loss for the year – – 7,917 (200,914) 51 – (192,946) Profit attributable to holders of perpetual capital securities – – – (10,664) – – (10,664) Share repurchase and cancellation (42,068) – – – – – (42,068) Issue of shares upon exercise of share options 121 (3,216) – – – – (3,095) Transfer of share option reserve upon the forfeiture of share options – (214) – 214 – – – Equity-settled share option arrangement – 14,818 – – – – 14,818 As at 31 December 2021 2,022,188 29,899 19,590 (583,272) 17,357 29,218 1,534,980 R E A C H I N G N E W H E I G H T S 226

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