Share capital Retained earnings Fair value reserve Total $ $ $ $ At 1 January 2023 1 235,548 273,498 509,047 Profit for the year – 1,798,545 – 1,798,545 Other comprehensive income – Net change in fair value of equity investment at FVOCI (net of tax) – – (387,957) (387,957) Total comprehensive income for the year – 1,798,545 (387,957) 1,410,588 At 31 December 2023 1 2,034,093 (114,459) 1,919,635 At 1 January 2022 1 (308,505) 238,086 (70,418) Profit for the year – 544,053 – 544,053 Other comprehensive income – Net change in fair value of equity investment at FVOCI (net of tax) – – 35,412 35,412 Total comprehensive income for the year – 544,053 35,412 579,465 At 31 December 2022 1 235,548 273,498 509,047 STATEMENT OF CHANGES IN EQUITY For the financial year ended 31 December 2023 The accompanying notes form an integral part of these financial statements. 328 CAPITALAND ASCOTT TRUST
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