Schedule of reconciliation of change in liabilities to cash flows arising from financing activities |
The reconciliation of change in liabilities to cash flows arising from financing activities is shown below:
|
Liabilities |
|
|
Derivative (assets)/liabilities |
|
|
Net Equity |
|
|
|
|
|
Loans and borrowings |
|
|
Leases (note 14.b) |
|
|
Accounts payable for business acquired (note 17) |
|
|
Derivative – assets |
|
|
Derivative – liabilities |
|
|
Reserves |
|
|
Total |
|
Balance as of January 1, 2023 |
989,763 |
|
|
62,808 |
|
|
210,045 |
|
|
(11,194 |
) |
|
4,109 |
|
|
1,371,095 |
|
|
2,626,626 |
|
Changes in cash flow from financing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loans and borrowings |
205,093 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
205,093 |
|
Payments related to loans, borrowings, lease liabilities and business acquired |
(407,013 |
) |
|
(24,070 |
) |
|
(77,338 |
) |
|
- |
|
|
- |
|
|
- |
|
|
(508,421 |
) |
Proceeds from exercise of share options |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
1,227 |
|
|
1,227 |
|
Repurchase of treasury shares |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(43,414 |
) |
|
(43,414 |
) |
Settlement of derivatives |
- |
|
|
- |
|
|
- |
|
|
8,266 |
|
|
3,934 |
|
|
- |
|
|
12,200 |
|
Total changes in cash flow from financing activities |
(201,920 |
) |
|
(24,070 |
) |
|
(77,338 |
) |
|
8,266 |
|
|
3,934 |
|
|
(42,187 |
) |
|
(333,315 |
) |
Exchange rate changes |
(48,031 |
) |
|
(2,054 |
) |
|
(7,020 |
) |
|
- |
|
|
- |
|
|
- |
|
|
(57,105 |
) |
Other changes - liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
New leases (note 14) |
- |
|
|
11,428 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
11,428 |
|
Interest expenses |
79,439 |
|
|
4,102 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
83,541 |
|
Present/fair value adjustment |
- |
|
|
- |
|
|
4,863 |
|
|
- |
|
|
- |
|
|
- |
|
|
4,863 |
|
Interest paid |
(91,788 |
) |
|
(4,057 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(95,845 |
) |
Early lease termination |
- |
|
|
(3,258 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(3,258 |
) |
Unrealized loss (gain) on financial instruments |
- |
|
|
- |
|
|
- |
|
|
(6,692 |
) |
|
(8,043 |
) |
|
- |
|
|
(14,735 |
) |
Monetary adjustment of accounts payable for business acquired |
- |
|
|
- |
|
|
4,677 |
|
|
- |
|
|
- |
|
|
- |
|
|
4,677 |
|
Other changes |
- |
|
|
- |
|
|
827 |
|
|
- |
|
|
- |
|
|
- |
|
|
827 |
|
Total other changes - liabilities |
(12,349 |
) |
|
8,215 |
|
|
10,367 |
|
|
(6,692 |
) |
|
(8,043 |
) |
|
- |
|
|
(8,502 |
) |
Total other changes – equity |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
180,415 |
|
|
180,415 |
|
Balance as of December 31, 2023 |
727,463 |
|
|
44,899 |
|
|
136,054 |
|
|
(9,620 |
) |
|
- |
|
|
1,509,323 |
|
|
2,408,119 |
|
|
Liabilities |
|
|
Derivative (assets)/liabilities |
|
|
Net Equity |
|
|
|
|
|
Loans and borrowings |
|
|
Leases (note 14.b) |
|
|
Accounts payable for business acquired (note 17) |
|
|
Derivative – assets |
|
|
Derivative – liabilities |
|
|
Reserves |
|
|
Total |
|
Balance as of January 1, 2022 |
788,709 |
|
|
81,888 |
|
|
85,726 |
|
|
(896 |
) |
|
535 |
|
|
1,052,042 |
|
|
2,008,004 |
|
Changes in cash flow from financing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loans and borrowings |
527,507 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
527,507 |
|
Payments related to loans, borrowings, lease liabilities and business acquired |
(350,571 |
) |
|
(26,993 |
) |
|
(62,338 |
) |
|
- |
|
|
- |
|
|
- |
|
|
(439,902 |
) |
Proceeds from exercise of share options |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
12,668 |
|
|
12,668 |
|
Settlement of derivatives |
- |
|
|
- |
|
|
- |
|
|
(647 |
) |
|
1,037 |
|
|
- |
|
|
390 |
|
Total changes in cash flow from financing activities |
176,936 |
|
|
(26,993 |
) |
|
(62,338 |
) |
|
(647 |
) |
|
1,037 |
|
|
12,668 |
|
|
100,663 |
|
Exchange rate changes |
(13,954 |
) |
|
(2,689 |
) |
|
(11,114 |
) |
|
- |
|
|
- |
|
|
- |
|
|
(27,757 |
) |
Other changes - liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additions due to business combination |
39,970 |
|
|
11,035 |
|
|
182,637 |
|
|
- |
|
|
- |
|
|
- |
|
|
233,642 |
|
New leases (note 14) |
- |
|
|
15,074 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
15,074 |
|
Interest expenses |
68,198 |
|
|
3,823 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
72,021 |
|
Interest paid |
(70,096 |
) |
|
(6,169 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(76,265 |
) |
Fair value adjustment |
- |
|
|
- |
|
|
11,497 |
|
|
- |
|
|
- |
|
|
- |
|
|
11,497 |
|
Early lease termination |
- |
|
|
(12,697 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(12,697 |
) |
Unrealized loss (gain) on financial instruments |
- |
|
|
- |
|
|
- |
|
|
(9,651 |
) |
|
2,537 |
|
|
- |
|
|
(7,114 |
) |
Monetary adjustment of accounts payable for business acquired |
- |
|
|
- |
|
|
9,108 |
|
|
- |
|
|
- |
|
|
- |
|
|
9,108 |
|
Price adjustment review related to business acquired |
- |
|
|
- |
|
|
217 |
|
|
- |
|
|
- |
|
|
- |
|
|
217 |
|
Other changes |
- |
|
|
(464 |
) |
|
(5,688 |
) |
|
- |
|
|
- |
|
|
- |
|
|
(6,152 |
) |
Total other changes – liabilities |
38,072 |
|
|
10,602 |
|
|
197,771 |
|
|
(9,651 |
) |
|
2,537 |
|
|
- |
|
|
239,331 |
|
Total other changes – equity (restated) |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
306,385 |
|
|
306,385 |
|
Restated balance as of December 31, 2022 |
989,763 |
|
|
62,808 |
|
|
210,045 |
|
|
(11,194 |
) |
|
4,109 |
|
|
1,371,095 |
|
|
2,626,626 |
|
|
Liabilities |
|
|
Derivative (assets)/liabilities |
|
|
Net Equity |
|
|
|
|
|
Loans and borrowings |
|
|
Leases |
|
|
Accounts payable for business acquired |
|
|
Derivative – assets |
|
|
Derivative – liabilities |
|
|
Reserves |
|
|
Total |
|
Balance as of January 1, 2021 |
89,230 |
|
|
75,228 |
|
|
- |
|
|
(8,837 |
) |
|
5,392 |
|
|
185,040 |
|
|
346,053 |
|
Changes in cash flow from financing activities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Proceeds from loans and borrowings |
740,596 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
740,596 |
|
Payments related to loans, borrowings and lease liabilities |
(75,196 |
) |
|
(17,656 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(92,852 |
) |
Issuance of common shares at initial public offering |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
915,947 |
|
|
915,947 |
|
Transaction cost of offering |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(66,876 |
) |
|
(66,876 |
) |
Share-based plan contributions |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
1,282 |
|
|
1,282 |
|
Interest on equity paid |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(6,288 |
) |
|
(6,288 |
) |
Dividends paid |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(126,045 |
) |
|
(126,045 |
) |
Total changes in cash flow from financing activities |
665,400 |
|
|
(17,656 |
) |
|
- |
|
|
- |
|
|
- |
|
|
718,020 |
|
|
1,365,764 |
|
Exchange rate changes |
22,862 |
|
|
2,054 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
24,916 |
|
Other changes - liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Additions due to business combination |
- |
|
|
6,139 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
6,139 |
|
New leases |
- |
|
|
15,504 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
15,504 |
|
Remeasurement |
- |
|
|
1,351 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
1,351 |
|
Interest expenses |
23,366 |
|
|
6,369 |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
29,735 |
|
Interest paid |
(12,149 |
) |
|
(5,753 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(17,902 |
) |
Early lease termination |
- |
|
|
(1,135 |
) |
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
(1,135 |
) |
Unrealized loss (gain) on financial instruments |
- |
|
|
- |
|
|
- |
|
|
7,941 |
|
|
(4,857 |
) |
|
- |
|
|
3,084 |
|
Other changes |
- |
|
|
(213 |
) |
|
85,726 |
|
|
- |
|
|
- |
|
|
- |
|
|
85,513 |
|
Total other changes – liabilities |
11,217 |
|
|
22,262 |
|
|
85,726 |
|
|
7,941 |
|
|
(4,857 |
) |
|
- |
|
|
122,289 |
|
Total other changes - equity |
- |
|
|
- |
|
|
- |
|
|
- |
|
|
- |
|
|
148,982 |
|
|
148,982 |
|
Balance as of December 31, 2021 |
788,709 |
|
|
81,888 |
|
|
85,726 |
|
|
(896 |
) |
|
535 |
|
|
1,052,042 |
|
|
2,008,004 |
|
|