302 NOTES TO THE FINANCIAL STATEMENTS (CONT’D) For the financial year ended 31 January 2023 YINSON HOLDINGS BERHAD | INTEGRATED ANNUAL REPORT 2023 45. Summary of effects of acquisition and re-organisation of companies (continued) 2022 (continued) Group (continued) (v) On 29 June 2021, Yinson Production Capital Pte. Ltd. (“YPCPL”), an indirect wholly owned subsidiary of the Company, increased its issued and paid-up capital from USD80,521,000 to USD127,234,306 by way of allotment of 46,713,306 new ordinary shares at an issue price of USD1 each by way of cash injection. As a result, YPCPL remains as an indirect wholly owned subsidiary of the Company. (vi) On 29 June 2021, Yinson Production Capital Pte. Ltd., an indirect wholly owned subsidiary of the Company, completed the acquisition of 100% equity interest in Yinson Nepeta Production Ltd (“YNPL”) from Yinson Acacia Ltd, an indirect wholly owned subsidiary of the Company for a consideration of USD46,713,306. YNPL remains as an indirect wholly owned subsidiary of the Company. (vii) On 13 July 2021, Yinson Renewables Pte. Ltd., an indirect wholly owned subsidiary of the Company, completed the acquisition of 100% equity interest in Yinson Renewables (UK) Limited (“YRUK”) from Yinson Renewables (HK) Limited for a consideration of USD396,062. As a result, YRUK remains an indirect wholly owned subsidiary of the Company. (viii) On 15 July 2021, Yinson Offshore Services Sdn. Bhd., a wholly owned subsidiary of the Company, completed the acquisition of 100% equity interest in OY Labuan Limited (“OYLL”) from the Company, for a consideration of USD1. OYLL remains as an indirect wholly owned subsidiary of the Company. (ix) On 6 August 2021, Yinson Macacia Limited (“YML”), an indirect wholly owned subsidiary of the Company, completed the acquisition of 100% equity interest in Yinson Lavender Operations Sdn. Bhd. (“YLOSB”) from Yinson Production AS for a consideration of USD2,050,000. As a result, YLOSB remains as an indirect wholly owned subsidiary of the Company. (x) On 22 December 2021, Yinson Global Corporation (S) Pte. Ltd., a wholly owned subsidiary of the Company, completed the acquisition of 100% equity interest in Yinson Production Offshore Pte. Ltd. (“YPOPL”) from Yinson Global Corporation (HK) Limited, an indirect wholly owned subsidiary of the Company for a consideration of USD469,000,000. YPOPL remains as an indirect wholly owned subsidiary of the Company. (xi) On 29 December 2021, Yinson Production AS (“YPAS”), an indirect wholly owned subsidiary of the Company, reduced its paid-up capital by NOK105,900,000 via reduction of par value on the YPAS’s single share from NOK105,930,000 to NOK30,000 for a cash consideration of USD11,983,840. As a result, YPAS remains as an indirect wholly owned subsidiary of the Company. (xii) On 27 January 2022, YR Santa Giusta Solar Pte. Ltd., an indirect wholly owned subsidiary of the Company, completed the acquisition of 100% equity interest in Santa Giusta Solar S.R.L. (“SGSSRL”) from Paceco Solar S.R.L., an indirect wholly owned subsidiary of the Company for a consideration of EUR610,000. SGSSRL remains as an indirect wholly owned subsidiary of the Company.
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