2023 2022 $’000 $’000 Profit for the year 26,081 49 Items that will not be reclassified subsequently to profit or loss: Revaluation surplus on land and buildings (net of tax) 33,174 49,727 33,174 49,727 Items that may be reclassified subsequently to profit or loss: Effective portion of change in fair values of cash flow hedges (1,022) 3,272 Net change in fair value of cash flow hedge reclassified to Statement of Total Return (2,700) (1,292) Exchange differences arising from translation of foreign operations and foreign currency loans forming part of net investment in foreign operations (10,975) (58,674) (14,697) (56,694) Total comprehensive income for the year 44,558 (6,918) The accompanying notes form an integral part of these financial statements. STATEMENT OF COMPREHENSIVE INCOME OF THE CAPITALAND ASCOTT BT GROUP Year ended 31 December 2023 158 CAPITALAND ASCOTT TRUST
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