ESR IR 2021 - EN

47 ESR Interim Report 2021 Condensed Consolidated Statement of Changes in Equity For the six months ended 30 June 2020 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) Perpetual capital securities Other reserve Total Non- controlling interests Total equity (note 22) (note 22) (note 23) (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 As at 1 January 2020 (audited) 3,037 2,042,526 1,753 56,358 25,801 (132,622) 853,224 49,580 97,379 29,218 3,026,254 224,858 3,251,112 Profit for the period – – – – – – 132,993 – – – 132,993 11,663 144,656 Change in fair value of financial assets at fair value through other comprehensive income – – – – – – – (67,280) – – (67,280) (2,665) (69,945) Exchange differences on translation of foreign operations – – – – – (12,948) – – – – (12,948) (332) (13,280) Share of other comprehensive loss of joint ventures and associates – – – – – (11,289) – – – – (11,289) – (11,289) Total comprehensive income for the period – – – – – (24,237) 132,993 (67,280) – – 41,476 8,666 50,142 Profit attributable to holders of perpetual capital securities (note 24) – – – – – – (4,125) – 4,125 – – – – Distribution paid to holders of perpetual capital securities (note 24) – – – – – – – – (4,125) – (4,125) – (4,125) Disposal of subsidiaries – – – – – 6,623 – – – – 6,623 (1,969) 4,654 Contribution from non-controlling interests – – – – – – (1,247) – – – (1,247) 4,267 3,020 Acquisition of non-controlling interests – – – – – – (369) – – – (369) (692) (1,061) Dividend distributions to non-controlling interests – – – – – – – – – – – (27,831) (27,831) Redemption of perpetual capital securities (note 24) – – – – – – (1,221) – (97,379) – (98,600) – (98,600) Share repurchased and cancellation (note 22) (1) (893) – – – – – – – – (894) – (894) Issue of shares upon exercise of share options (note 22) 14 17,350 – – (12,774) – – – – – 4,590 – 4,590 Transfer of share option reserve upon the forfeiture of share options – – – – (4) – 4 – – – – – – Equity-settled share option arrangement – – – – 8,078 – – – – – 8,078 – 8,078 As at 30 June 2020 (unaudited) 3,050 2,058,983 1,753 56,358 21,101 (150,236) 979,259 (17,700) – 29,218 2,981,786 207,299 3,189,085