ESR Interim Report 2022

NOTES TO CONDENSED CONSOLIDATED FINANCIAL INFORMATION For the six months ended 30 June 2022 16. TRADE PAYABLES, ACCRUALS AND OTHER PAYABLES Trade payables, accruals and other payables balance comprise of: 30 June 2022 31 December 2021 (Unaudited) (Audited) US$’000 US$’000 Trade payables 12,164 2,963 Accruals and other payables 498,821 232,959 Total 510,985 235,922 An aging analysis of the trade payables as at 30 June 2022 and 31 December 2021, based on the invoice date, is as follows: 30 June 2022 31 December 2021 (Unaudited) (Audited) US$’000 US$’000 Within 30 days 8,699 306 31 to 60 days 441 1 Over 60 days 3,024 2,656 Total 12,164 2,963 The amounts due to related parties are non-trade in nature, unsecured, interest-free and payable on demand. 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 69

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