Financial Statements Attributable to owners of the Company Non-distributable Share capital Share option reserve Revaluation reserve Fair value reserve Group Note RM’mil RM’mil RM’mil RM’mil At 1 January 2023 19,685 23 84 – 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 Remeasurement of defined benefit liabilities – – – – Total other comprehensive income for the year 26 – – – 47 Profit for the year – – – – Total comprehensive income for the year – – – 47 Contributions by and distributions to owners Share-based payment transactions – 8 – – Transfer to share capital on share options exercised 7 (2) – – Cancellation of vested share options – (4) – – Dividends to owners of the Company 30 – – – – 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 – – – – 7 2 – – Changes in ownership interests in subsidiaries – – – – Total transactions with owners 7 2 – – Disposal of subsidiaries – – – – At 31 December 2023 19,692 25 84 47 Statements of Changes in Equity for the year ended 31 December 2024 The notes on pages 136 to 236 are an integral part of these financial statements. IHH Healthcare Berhad | Annual Report 2024 128
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