UNAUDITED PRO FORMA FINANCIAL INFORMATION OF THE ENLARGED GROUP As of 31 December 2021 ESR Cayman Group ARA Group Reclassifications Acquisition entries SMBC subscription Acquisition of additional interest in LOGOS become 86.4% Acquisition costs Equity-settled share option paid to ARA Group employees Unaudited Pro Forma consolidated statement of financial position of the Enlarged Group (audited) (audited) Note 1 Note 2 Note 3 Note 4 Note 5 Note 6 Note 7 Note 8 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 NET CURRENT ASSETS 338,427 449,731 – (519,231) 250,000 – (25,300) – 493,627 TOTAL ASSETS LESS CURRENT LIABILITIES 7,755,775 3,178,878 – 3,223,959 250,000 – (25,300) – 14,383,312 NON-CURRENT LIABILITIES Deferred tax liabilities 355,212 13,629 – – – – – – 368,841 Bank and other borrowings 2,935,012 907,080 – – – – – – 3,842,092 Lease liabilities 5,601 11,746 – – – – – – 17,347 Derivative liabilities – 296 – – – – – – 296 Other non-current liabilities 45,915 20,230 – – – – – – 66,145 Total non-current liabilities 3,341,740 952,981 – – – – – – 4,294,721 NET ASSETS 4,414,035 2,225,897 – 3,223,959 250,000 – (25,300) – 10,088,591 EQUITY Equity attributable to owners of the Company Issued capital 3,049 1,708 – (362) 77 – – – 4,472 Perpetual capital securities 261,147 704,860 – – – – – – 966,007 Equity components of convertible bonds 48,501 – – – – – – – 48,501 Other reserves 3,846,161 1,114,495 – 3,224,321 249,923 48,838 (25,300) – 8,458,438 4,158,858 1,821,063 – 3,223,959 250,000 48,838 (25,300) – 9,477,418 Non-controlling interests 255,177 404,834 – – – (48,838) – – 611,173 TOTAL EQUITY 4,414,035 2,225,897 – 3,223,959 250,000 – (25,300) – 10,088,591 Unaudited Pro Forma Consolidated Statement of Financial Position (continued) E S R C A Y M A N L I M I T E D A N N U A L R E P O R T 2 0 2 1 243
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