NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2022 (CURRENCY - SINGAPORE DOLLARS UNLESS OTHERWISE STATED) E8 Capital reserves Included in capital reserves are: (a) an amount of $115,948,000 (2021: $115,948,000) relating to share premium of the respective pooled enterprises, namely 91制片厂 Aerospace Ltd., 91制片厂 Electronics Ltd., 91制片厂 Land Systems Ltd. and 91制片厂 Marine Ltd. classified as capital reserve upon the pooling of interests during the year ended 31 December 1997; and (b) an amount of $15,880,000 (2021: $12,008,000) relating to realised loss (2021: realised loss) on reissuance of treasury shares under share-based payment arrangements as at 31 December 2022. Capital reserves are non-distributable. E9 Other reserves Group 2022 $鈥�000 2021 $鈥�000 Foreign currency translation reserve (205,740) (140,483) Statutory reserve 1,593 1,618 Fair value reserve 103,576 (22,242) Share-based payment reserve 81,183 75,920 Premium paid on acquisition of non-controlling interests (15,049) (16,750) (34,437) (101,937) Fair value reserve movement arising from other comprehensive income comprises: Net fair value changes on financial assets: - Net fair value changes during the year for FVOCI equity instruments (2,957) 鈥� Foreign currency translation reserve movement arising from other comprehensive income comprises: Foreign currency translation differences arising from: - Translation of loans forming part of net investments in foreign entities (11,459) (6,500) - Share of translation difference of associates and joint ventures (15,438) 9,123 - Reserves released on disposal of subsidiaries 8,149 (5,643) - Translation of foreign entities (46,509) 16,611 (65,257) 13,591 CORPORATE OVERVIEW PERFORMANCE REVIEW SUSTAINABILITY FINANCIAL REPORT 237
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