Financial Statements Statements of Changes in Equity for the year ended 31 December 2023 (continued) Attributable to owners of the Company Non-distributable Share capital Share option reserve Revaluation reserve Fair value reserve Group Note RM’000 RM’000 RM’000 RM’000 At 1 January 2023 19,684,881 22,783 83,434 – Foreign currency translation differences from foreign operations – – – – Realisation of FCTR upon disposal of subsidiaries – – – – Hyperinflationary adjustments – – – – Hedge of net investments in foreign operations – – – – Cash flow hedge – – – – Costs of hedging – – – – Change in fair value of financial assets at FVOCI – – – 47,395 Remeasurement of defined benefit liabilities – – – – Total other comprehensive income for the year 29 – – – 47,395 Profit for the year – – – – Total comprehensive income for the year – – – 47,395 Contributions by and distributions to owners Share-based payment transactions – 7,714 – – Transfer to share capital on share options exercised 6,749 (1,260) – – Cancellation of vested share options – (4,172) – – Dividends to owners of the Company 33 – – – – Dividends to non-controlling interests – – – – Issue of shares by a subsidiary to non-controlling interests – – – – Remeasurement of liabilities on put options granted to non-controlling interests – – – – Transfer per statutory requirements – – – – Others – – – – 6,749 2,282 – – Changes in ownership interests in subsidiaries – – – – Total transactions with owners 6,749 2,282 – – Disposal of subsidiaries – – – – At 31 December 2023 19,691,630 25,065 83,434 47,395 The notes on pages 148 to 248 are an integral part of these financial statements. IHH Healthcare Berhad 142
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