UNAUDITED PRO FORMA FINANCIAL INFORMATION OF THE ENLARGED GROUP For the year ended 31 December 2021 ESR Cayman Group ARA Group Reclassifications Acquisition costs Acquisition of additional interest in LOGOS become 86.4% Equity-settled share option paid to ARA Group employees Unaudited Pro Forma consolidated statement of profit or loss and other comprehensive income of the Enlarged Group (audited) (audited) Note 1 Note 2 Note 3,4 Note 5 Note 6 Note 7 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 Profit for the year 382,676 267,090 – (25,300) – (27,720) 596,746 Other comprehensive loss Other comprehensive loss that may be reclassified to profit or loss in subsequent periods: Exchange differences on translation of foreign operations (50,851) (92,676) – – – – (143,527) Share of other comprehensive loss of joint ventures and associates (31,044) (3,379) – – – – (34,423) Net other comprehensive loss that may be reclassified to profit or loss in subsequent periods (81,895) (96,055) – – – – (177,950) Other comprehensive income that will not be reclassified to profit or loss in subsequent periods: Changes in fair value of financial assets at fair value through other comprehensive income 45,674 90,396 – – – – 136,070 Share of fair value reserve of associates and joint ventures – 14,339 – – – – 14,339 Net other comprehensive income that will not be reclassified to profit or loss in subsequent periods 45,674 104,735 – – – – 150,409 Other comprehensive (loss)/income for the year, net of tax (36,221) 8,680 – – – – (27,541) Total comprehensive income for the year 346,455 275,770 – (25,300) – (27,720) 569,205 Attributable to: Owners of the Company 307,227 167,941 38,793 (25,300) 48,838 (27,720) 509,779 Perpetual capital securities holder – 38,793 (38,793) – – – – Non-controlling interests 39,228 69,036 – – (48,838) – 59,426 346,455 275,770 – (25,300) – (27,720) 569,205 Unaudited Pro Forma Consolidated statement of Profit or Loss and Other Comprehensive Income (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 1 247
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