The accompanying notes are an integral part of the financial statements. CONSOLIDATED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 DECEMBER 2022 (CURRENCY - SINGAPORE DOLLARS UNLESS OTHERWISE STATED) Group Note Share capital $’000 Treasury shares $’000 At 1 January 2022 895,926 (33,475) Total comprehensive income for the year Profit after taxation – – Other comprehensive income Defined benefit plan remeasurements – – Net fair value changes on equity investment at FVOCI – – Net fair value changes of cash flow hedges reclassified to income statement – – Effective portion of changes in fair value of cash flow hedges – – Share of net fair value changes on cash flow hedges of joint ventures – – Foreign currency translation differences – – Share of foreign currency translation differences of associates and joint ventures – – Reserves released on disposal of subsidiaries – – Other comprehensive income for the year, net of tax – – Total comprehensive income for the year, net of tax – – Hedging gains and losses and cost of hedging transferred to the cost of inventory – – Transactions with owners of the Company, recognised directly in equity Contributions by and distributions to owners of the Company Capital contribution by non-controlling interests – – Cost of share-based payment – – Purchase of treasury shares – (26,430) Treasury shares reissued pursuant to share plans – 23,528 Dividends paid – – Dividends paid to non-controlling interests – – Total contributions by and distributions to owners of the Company – (2,902) Changes in ownership interests in subsidiaries Disposal of subsidiaries – – Total transactions with owners of the Company – (2,902) Transfer from retained earnings to statutory reserve – – Balance at 31 December 2022 895,926 (36,377) 136 ST ENGINEERING ANNUAL REPORT 2022
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