Yinson Annual Report 2023

181 ACCOUNTABILITY (FINANCIAL STATEMENTS) STATEMENTS OF CHANGES IN EQUITY For the financial year ended 31 January 2023 Group Attributable to owners of the Company Share capital RM million (Note 27) Treasury shares RM million (Note 28) Foreign currency translation reserve RM million (Note 30 (a)) Cash flows hedge reserve RM million (Note 30 (b)) Sharebased option reserve RM million (Note 30 (c)) Share grant reserve RM million (Note 30 (d)) Put option reserve RM million (Note 30 (e)) Warrants reserve RM million (Note 30 (f)) Retained earnings RM million (Note 31) Total RM million Perpetual securities RM million (Note 44) Noncontrolling interests RM million Total equity RM million 2023 At 1 February 2022 1,134 (178) 206 (30) 10 26 (126) - 1,364 2,406 1,848 486 4,740 Profit for the financial year - - - - - - - - 589 589 - (1) 588 Other comprehensive income - - 46 308 - - (4) - - 350 - 97 447 Total comprehensive income - - 46 308 - - (4) - 589 939 - 96 1,035 Transactions with owners Paid and accrued perpetual securities distribution by subsidiaries - - - - - - - - (137) (137) - - (137) Issue of perpetual securities - - - - - - - - - - 358 - 358 Redemption of perpetual securities - - (51) - - - - - - (51) (414) - (465) Changes in a subsidiary's shareholding - - - - - - - - - - - 16 16 Cash dividends to owners of the Company (Note 15) - - - - - - - - (87) (87) - - (87) Cash dividends to noncontrolling interests - - - - - - 68 - - 68 - (70) (2) Rights issue, net of transaction costs 1,070 - - - - - - 110 - 1,180 - - 1,180 Exercise of ESS 16 - - - (3) - - - - 13 - - 13 Issuance of ESS - - - - 2 - - - - 2 - - 2 ESS lapsed - - - - (1) - - - 1 - - - - Effect of Long-term Incentive Plan - - - - - (10) - - - (10) - - (10) Purchase of treasury shares - (191) - - - - - - - (191) - - (191) Non-controlling interest on acquisition of a subsidiary - - - - - - - - - - - 1 1 Transactions with noncontrolling interests (Note 46) - - - - - - - - - - - 5 5 Total transactions with owners 1,086 (191) (51) - (2) (10) 68 110 (223) 787 (56) (48) 683 At 31 January 2023 2,220 (369) 201 278 8 16 (62) 110 1,730 4,132 1,792 534 6,458 The notes on pages 189 to 319 are an integral part of these financial statements.

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