Annual Report 2023

NOTESTOTHE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2023 147 The United Laboratories International Holdings Limited Annual Report 2023 42. RECONCILIATION OF LIABILITIES ARISING FROM FINANCING ACTIVITIES The table below details changes in the Group’s liabilities arising from financing activities, including both cash and non-cash changes. Liabilities arising from financing activities are those for which cash flows were, or future cash flows will be, classified in the Group’s consolidated statement of cash flows as cash flows from financing activities. Treasury stock Borrowings Non- controlling interests Lease liabilities Derivative financial instruments Dividend payable Total RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 RMB’000 (Note 29) (Note 28) (Note 36) (Note 15) At 1 January 2022 (17,815) 1,831,118 (584) 10,996 5,812 – 1,829,527 Financing cash flows (42,291) 253,133 2,000 (4,536) 40,164 (272,636) (24,166) Fair value change (Note 7a) – – – – (37,730) – (37,730) Derecognition of bills receivables – (18,353) – – – – (18,353) Recognition of bills receivables discounted – 251,378 – – – – 251,378 Netting with other pledged deposits – (24,000) – – – – (24,000) Finance costs – 87,971 – 570 – – 88,541 Dividend declared – – – – – 272,636 272,636 Exchange loss – 73,900 – – – – 73,900 Loss for the year attribute to non- controlling interest – – (71) – – – (71) New leases entered – – – 610 – – 610 Cancellation of treasury stock 60,106 – – – – – 60,106 At 31 December 2022 – 2,455,147 1,345 7,640 8,246 – 2,472,378 Financing cash flows – (812,743) 12,000 (4,620) 24,133 (581,448) (1,362,678) Fair value change (Note 7a) – – – – 12,399 – 12,399 Derecognition of bills receivables – (251,378) – – – – (251,378) Recognition of bills receivables discounted – 23,853 – – – – 23,853 Finance costs – 81,974 – 443 – – 82,417 Dividend declared – – – – – 581,448 581,448 Loss for the year attribute to non- controlling interests – – (505) – – – (505) New leases entered – – – 3,368 – – 3,368 At 31 December 2023 – 1,496,853 12,840 6,831 44,778 – 1,561,302