26. Reserves Property Cash flow Revenue Merger revaluation hedge Translation reserve reserve reserve reserve reserve Total HK$M HK$M HK$M HK$M HK$M HK$M At 1st January 2024 276,689 (1,108) 2,042 (57) (2,933) 274,633 Profit for the period 1,796 – – – – 1,796 Other comprehensive income Revaluation of properties previously occupied by the Group – gains recognised during the period – – 1 – – 1 Cash flow hedges – gains recognised during the period – – – 90 – 90 – transferred to net finance charges – – – (31) – (31) – deferred tax – – – (10) – (10) Share of other comprehensive income of joint venture and associated companies recognised during the period – – – – (652) (652) Net translation differences recognised during the period – – – – (989) (989) Total comprehensive income for the period 1,796 – 1 49 (1,641) 205 2023 second interim dividend (note 10) (4,212) – – – – (4,212) At 30th June 2024 274,273 (1,108) 2,043 (8) (4,574) 270,626 Note: The Group’s revenue reserve at 30th June 2024 includes HK$1,989 million representing the declared first interim dividend for the year ending 31st December 2024 (31st December 2023: HK$4,212 million representing the second interim dividend for 2023) (note 10). 27. Non-controlling Interests The movement of non-controlling interests during the period is as follows: HK$M At 1st January 2024 3,067 Share of profit less losses for the period 94 Share of net translation differences (37) Share of total comprehensive income for the period 57 Capital contribution from a non-controlling interest 23 Dividends declared and/or paid (67) At 30th June 2024 3,080 73