Consolidated statement of changes in equity
For the financial year ended 31 December 2022
| Note | Share capital USD’000 | Share premium USD’000 | Contributed surplus USD’000 | Translation reserve USD’000 | Hedging reserve USD’000 | Treasury shares USD’000 | Capital reserve USD’000 | Share-based payment reserve USD’000 | Retained earnings/(accumulated losses) USD’000 | Total USD’000 | |
| Balance at 1 January 2022 | 3,703 | 704,834 | 537,112 | (35) | 348 | (12,832) | – | 4,837 | (125,955) | 1,112,012 | |
| Transactions with owners | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Issue of common shares (net of capitalised equity raise costs) | 16 | 376 | 97,170 | – | – | – | – | – | – | – | 97,546 |
| Acquisition of subsidiaries | 3 | 921 | 206,459 | – | – | – | 12,832 | – | – | – | 220,212 |
| Equity-settled share-based payment | – | – | – | – | – | – | – | 1,760 | – | 1,760 | |
| Share options exercised | – | – | – | – | – | 2,893 | (710) | (724) | – | 1,459 | |
| Purchase of treasury shares cum issuance of shares | 16 | 35 | 15,533 | – | – | – | (15,568) | – | – | – | – |
| Dividends paid | 29 | – | – | – | – | – | – | – | – | (243,748) | (243,748) |
| Total comprehensive income | |||||||||||
| Profit for the financial year | – | – | – | – | – | – | – | 751,589 | 751,589 | ||
| Other comprehensive income | – | – | – | 64 | 68,110 | – | – | – | 68,174 | ||
| Balance at 31 December 2022 | 5,035 | 1,023,996 | 537,112 | 29 | 68,458 | (12,675) | (710) | 5,873 | 381,886 | 2,009,004 | |
For the financial year ended 31 December 2021
| Note | Share capital USD’000 | Share premium USD’000 | Contributed surplus USD’000 | Translation reserve USD’000 | Hedging reserve USD’000 | Treasury shares USD’000 | Share-based payment reserve USD’000 | Accumulated losses USD’000 | Total USD’000 | |
| Balance at 1 January 2021 | 3,703 | 704,834 | 537,112 | (34) | (15,973) | (13,001) | 1,859 | (70,462) | 1,148,038 | |
| Transactions with owners | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Equity-settled share-based payment | – | – | – | – | – | 169 | 2,978 | – | 3,147 | |
| Total comprehensive income/(loss) | ||||||||||
| Loss for the financial year | – | – | – | – | – | – | – | (55,493) | (55,493) | |
| Other comprehensive (loss)/income | – | – | – | (1) | 16,321 | – | – | – | 16,320 | |
| Balance at 31 December 2021 | 3,703 | 704,834 | 537,112 | (35) | 348 | (12,832) | 4,837 | (125,955) |
1,112,012
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