120 CSE GLOBAL LIMITED Attributable to owners of the Company Group Share capital (Note 16) Treasury shares (Note 16) Sharebased payment reserve (Note 16) Revenue reserve Other reserves (Note 17) Foreign currency translation reserve (Note 18) Total Noncontrolling interests Total equity $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2022 At 1 January 2022 98,542 (1,910) – 106,337 9,503 (20,429) 192,043 (39) 192,004 Profit for the year − − – 4,769 − − 4,769 39 4,808 Other comprehensive income/(loss) - Foreign currency translation − − – − − (4,271) (4,271) (1) (4,272) - Fair value changes on financial instrument − − – − 491 − 491 − 491 Other comprehensive income/(loss) for the year, net of tax − − – − 491 (4,271) (3,780) (1) (3,781) Total comprehensive income/(loss) for the year − − – 4,769 491 (4,271) 989 38 1,027 Contributions by and distributions to owners - Issuance of ordinary shares (Note 16) 33,360 − – − − − 33,360 − 33,360 - Dividends on ordinary shares (Note 34) − − – (14,091) − − (14,091) − (14,091) Total transactions with owners in their capacity as owners 33,360 − – (14,091) − − 19,269 − 19,269 Closing balance at 31 December 2022 131,902 (1,910) – 97,015 9,994 (24,700) 212,301 (1) 212,300 STATEMENTS OF CHANGES IN EQUITY For the financial year ended 31 December 2023 The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
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