Note Share capital Capital reserve Fair value reserve Hedging reserve Other reserves Share option reserve Foreign currency translation reserve Accumulated profits Total attributable to owners of the Company Noncontrolling interests Total equity $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 Group At 1 January 2021 1,991,397 284,030 (2,421) (6,642) 23,927 15,318 (79,696) 6,276,295 8,502,208 740,249 9,242,457 Total comprehensive income for the year Profit for the year, restated* – – – – – – – 84,713 84,713 42,182 126,895 Other comprehensive income Defined benefit plan remeasurements – – – – – – – 4,540 4,540 42 4,582 Changes in fair value of equity investments at FVOCI – – 3,418 – – – – – 3,418 – 3,418 Effective portion of changes in fair value of cash flow hedges – – – 473 – – – – 473 – 473 Exchange differences on hedges of net investment in foreign operations – – – – – – (5,380) – (5,380) 441 (4,939) Exchange differences on monetary items forming part of net investments in foreign operations – – – – – – (20,265) – (20,265) (229) (20,494) Share of translation differences of equity-accounted investees – – – – – – 25,570 – 25,570 – 25,570 Share of other comprehensive income of equity-accounted investees – – – 4,637 – – – – 4,637 – 4,637 Translation differences arising on consolidation of foreign operations – – – – – – (60,453) – (60,453) 41,942 (18,511) Total other comprehensive income – – 3,418 5,110 – – (60,528) 4,540 (47,460) 42,196 (5,264) Total comprehensive income for the year, restated* – – 3,418 5,110 – – (60,528) 89,253 37,253 84,378 121,631 Transactions with owners, recorded directly in equity Contributions by and distributions to owners Capital distribution to non-controlling interests (net) – – – – – – – – – (11,087) (11,087) Liquidation of a subsidiary – (3,286) – – – – – 3,286 – – – Dividends paid to owners of the Company 36 – – – – – – – (148,939) (148,939) – (148,939) Dividends paid to non-controlling interests – – – – – – – – – (26,291) (26,291) Share-based payment transactions – – – – – 105 – – 105 – 105 Total contributions by and distributions to owners – (3,286) – – – 105 – (145,653) (148,834) (37,378) (186,212) Changes in ownership interests in subsidiaries Acquisition of subsidiaries with non-controlling interests 40 – – – – – – – – – 173,951 173,951 Changes in interests in subsidiaries without loss of control 40 – 10,176 – – – – – – 10,176 (42,731) (32,555) Total changes in ownership interests in subsidiaries – 10,176 – – – – – – 10,176 131,220 141,396 Total transactions with owners – 6,890 – – – 105 – (145,653) (138,658) 93,842 (44,816) Transfer to statutory reserve – – – – 25 – – (25) – – – At 31 December 2021, restated* 1,991,397 290,920 997 (1,532) 23,952 15,423 (140,224) 6,219,870 8,400,803 918,469 9,319,272 * Refer to Note 47 The accompanying notes form an integral part of these financial statements. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY YEAR ENDED 31 DECEMBER 2022 CITY DEVELOPMENTS LIMITED ANNUAL REPORT 2022 FINANCIALS 120 121
RkJQdWJsaXNoZXIy ODIwNTc=