NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION For the six months ended 30 June 2022 4. REVENUE, OTHER INCOME AND GAINS, NET (continued) (b) Other income and gains, net For the six months ended 30 June 2022 2021 (Unaudited) (Unaudited) Note US$’000 US$’000 Changes in carrying value of financial assets and liabilities at fair value through profit or loss (34,852) (8,005) Dividend income 107,178 43,006 Fair value gains on completed investment properties 13 43,249 63,253 Fair value gains on investment properties under construction 13 119,678 102,648 Gain on disposal of asset held for sale – 3,035 Loss on disposal of interests in financial assets at fair value through profit or loss (291) – Gain on disposal of interests in joint ventures and associates 11,124 5,289 Gain on disposal of investment properties 32,722 – Gain on disposal of subsidiaries 583 – Interest income 5,028 2,236 Others 5,902 1,032 290,321 212,494 5. PROFIT BEFORE TAX The Group’s profit before tax is arrived at after charging: (a) Employee benefit expense For the six months ended 30 June 2022 2021 (Unaudited) (Unaudited) US$’000 US$’000 Wages and salaries (including directors’ and chief executive’s remuneration) 117,600 49,373 Share-based compensation expense (note 25) 10,438 5,172 Pension scheme contributions 6,289 3,377 134,327 57,922 E S R G R O U P L I M I T E D I N T E R I M R E P O R T 2 0 2 2 57
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