Elixinol Global Limited Annual Report 2020

Consolidated Statement of Changes in Equity for the year ended 31 December 2020 Group Issued capital $’000 Foreign currency translation reserve $’000 Share– based payments reserve $’000 Other reserve $’000 Accumu– lated losses $’000 Non– controlling interest $’000 Total equity $’000 Balance at 1 January 2019 139,612 6,323 1,234 137 (3,616) – 143,690 Loss after income tax benefit for the year – – – – (82,928) (143) (83,071) Other comprehensive (loss)/ income for the year, net of tax – 1,908 – (137) – – 1,771 Total comprehensive (loss)/ income for the year – 1,908 – (137) (82,928) (143) (81,300) Acquisition of non-controlling interest – – – – – 2,149 2,149 Elimination of Treasury shares (678) – – – – – (678) Disposal of non-controlling interest – – – – – (2,037) (2,037) Share-based payments (Note 38) – – (279) – – – (279) Transactions with owners in their capacity as owners: Contributions of equity, net of transaction costs (Note 22) 49,837 – – – – – 49,837 Balance at 31 December 2019 188,771 8,231 955 – (86,544) (31) 111,382 Group Issued capital $’000 Foreign currency translation reserve $’000 Share– based payments reserve $’000 Other reserve $’000 Accumu– lated losses $’000 Non– controlling interest $’000 Total equity $’000 Balance at 1 January 2020 188,771 8,231 955 – (86,544) (31) 111,382 (Loss)/profit after income tax expense for the year – – – – (104,506) 28 (104,478) Other comprehensive income for the year, net of tax – 77 – – – 3 80 Total comprehensive (loss)/ income for the year – 77 – – (104,506) 31 (104,398) Share-based payments (Note 38) – – (292) – – – (292) Transactions with owners in their capacity as owners: Contributions of equity, net of transaction costs (Note 22) 28,959 – – – – – 28,959 Balance at 31 December 2020 217,730 8,308 663 – (191,050) – 35,651 The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes F INANCI AL REPORT 40 Elixinol Global Limited | Annual Report 2020