CapitaLand Investment Limited - Annual Report 2021

149 CapitaLand Investment Limited 148 Annual Report 2021 Consolidated Statement of Changes in Equity YEAR ENDED 31 DECEMBER 2021 Consolidated Statement of Changes in Equity YEAR ENDED 31 DECEMBER 2021 The accompanying notes form an integral part of the financial statements. The accompanying notes form an integral part of the financial statements. Share capital Revenue reserve Reserve for own shares Capital reserve # Hedging reserve Fair value reserve Asset revaluation reserve Foreign currency translation reserve Total Perpetual securities Non- controlling interests Total equity $’M $’M $’M $’M $’M $’M $’M $’M $’M $’M $’M $’M Transactions with owners, recorded directly in equity Contributions by and distributions to owners Issue of new shares 2,870 – – – – – – – 2,870 – – 2,870 Purchase of treasury shares – – (208) – – – – – (208) – – (208) Contributions from non-controlling interests (net) – – – – – – – – – – 218 218 Dividends paid/payable – (4) – – – – – – (4) – (103) (107) Distribution attributable to perpetual securities – (5) – – – – – – (5) 13 (8) – Distribution paid to perpetual securities – – – – – – – – – (13) – (13) Reclassification of other capital reserve – 38 – (38) – – – – – – – – Share-based payments – – – 31 – – – – 31 – 5 36 Total contributions by and distributions to owners 2,870 29 (208) (7) – – – – 2,684 – 112 2,796 Changes in ownership interests in subsidiaries and other capital transactions Changes in ownership interests in subsidiaries with a change in control – 20 – (21) (17) – – (2) (20) – (145) (165) Changes in ownership interests in subsidiaries with no change in control – (76) – – – – – 4 (72) – 5 (67) Share of reserves of associates and joint ventures – (49) – 9 – – – – (40) – – (40) Others (36) (24) – 5 – – – – (55) – (1) (56) Total changes in ownership interests in subsidiaries and other capital transactions (36) (129) – (7) (17) – – 2 (187) – (141) (328) Total transactions with owners 2,834 (100) (208) (14) (17) – – 2 2,497 – (29) 2,468 At 31 December 2021 10,760 10,165 (208) (4,770) (16) 36 6 71 16,044 396 3,661 20,101 # Includes equity compensation reserve and other capital reserves. Share capital Revenue reserve Capital reserve # Hedging reserve Fair value reserve Asset revaluation reserve Foreign currency translation reserve Total Perpetual securities Non- controlling interests Total equity $’M $’M $’M $’M $’M $’M $’M $’M $’M $’M $’M At 1 January 2020 7,826 10,202 (4,792) (77) 82 6 (636) 12,611 396 3,569 16,576 Total comprehensive income Loss for the year – (559) – – – – – (559) – (114) (673) Other comprehensive income Exchange differences arising from translation of foreign operations and foreign currency loans forming part of net investment in foreign operations – – – – – – 135 135 – 54 189 Recognition of foreign exchange differences on disposal or liquidation of foreign operations in profit or loss – – – – – – (1) (1) – – (1) Effective portion of change in fair value of cash flow hedges – – – (20) – – – (20) – (4) (24) Recognition of hedging reserve in profit or loss – – – 2 – – – 2 – – 2 Share of other comprehensive income of associates and joint ventures – – – (15) – – 342 327 – 3 330 Change in fair value of equity investment at fair value through other comprehensive income – – – – (30) – – (30) – – (30) Total other comprehensive income, net of tax – – – (33) (30) – 476 413 – 53 466 Total comprehensive income – (559) – (33) (30) – 476 (146) – (61) (207) Transactions with owners, recorded directly in equity Contributions by and distributions to owners Issue of new shares 100 – – – – – – 100 – – 100 Contributions from non-controlling interests (net) – – – – – – – – – 73 73 Dividends paid/payable – (720) – – – – – (720) – (113) (833) Issue of perpetual securities (net) – – – – – – – – * – * Distribution attributable to perpetual securities – (6) – – – – – (6) 16 (10) – Distribution paid to perpetual securities – – – – – – – – (16) – (16) Share-based payments – – (3) – – – – (3) – 4 1 Total contributions by and distributions to owners 100 (726) (3) – – – – (629) * (46) (675) * Less than $1 million # Includes equity compensation reserve and other capital reserves.