ESR IR 2021 - EN

46 STEP FORWARD Condensed Consolidated Statement of Changes in Equity For the six months ended 30 June 2021 Attributable to owners of the Company Issued capital Share premium* Statutory reserve* Merger reserve* Share option reserve* Exchange fluctuation reserve* Retained profits* Investment reserve (non- recycling)* Equity components of convertible bonds Perpetual capital securities Other reserve* Total Non- controlling interests Total equity (note 22) (note 22) (note 23) (note 17) (note 24) US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 US$’000 As at 1 January 2021 (audited) 3,060 2,064,135 2,735 56,358 18,511 108,443 1,131,490 133,758 48,501 – 29,218 3,596,209 208,996 3,805,205 Profit for the period – – – – – – 213,947 – – – – 213,947 15,748 229,695 Change in fair value of financial assets at fair value through other comprehensive income – – – – – – – (21,820) – – – (21,820) 876 (20,944) Exchange differences on translation of foreign operations – – – – – (32,683) – – – – – (32,683) (3,578) (36,261) Share of other comprehensive loss of joint ventures and associates – – – – – (7,309) – – – – – (7,309) – (7,309) Total comprehensive income for the period – – – – – (39,992) 213,947 (21,820) – – – 152,135 13,046 165,181 Disposal of financial assets at fair value through other comprehensive income – – – – – – 26,962 (26,962) – – – – – – Profit attributable to holders of perpetual capital securities (note 24) – – – – – – (3,321) – – 3,321 – – – – Contribution from non-controlling interests – – – – – – – – – – – – 14,979 14,979 Dividend distributions to non-controlling interests – – – – – – – – – – – – (41,482) (41,482) Issuance of perpetual capital securities, net of issue costs (note 24) – – – – – – – – – 256,328 – 256,328 – 256,328 Issue of shares upon exercise of share options (note 22) – # (784) – – (529) – – – – – – (1,313) – (1,313) Transfer of share option reserve upon the forfeiture of share options – – – – (206) – 206 – – – – – – – Equity-settled share option arrangement – – – – 5,172 – – – – – – 5,172 – 5,172 As at 30 June 2021 (unaudited) 3,060 2,063,351 2,735 56,358 22,948 68,451 1,369,284 84,976 48,501 259,649 29,218 4,008,531 195,539 4,204,070 * These reserve accounts comprise the consolidated reserves of US$3,697,321,000 in the consolidated statement of financial position as at 30 June 2021 (31 December 2020: US$3,544,648,000). # Denotes less than US$1,000