MANAGEMENT DISCUSSION & ANALYSIS | FINANCIAL REVIEW Consolidated Statement of Financial Position (continued) 2022 2021 HK$M HK$M Reference Restated Trade and Other Receivables 2,834 2,220 Note 24 The increase of HK$614 million mainly reflected the reclassification of a deferred payment from other financial assets at amortised cost since it is due within one year. Assets Classified as Held For Sale 2,038 1,740 Note 33 This represents 1,078 car parking spaces at Taikoo Shing, Hong Kong. Trade and Other Payables 10,008 9,339 Note 27 The increase of HK$669 million principally reflected a payment obligation related to the acquisitions of joint venture companies, partly offset by a decrease in accrued capital expenditure and a decrease in interest-bearing advances from joint venture companies. Long-Term Loans and Bonds 22,835 24,601 Note 29 (including the component due within one year) The decrease of HK$1,766 million was principally due to the repayment of medium term notes, partly offset by the drawdown of bank loans in Hong Kong. Deferred Tax Liabilities 11,248 10,746 Note 31 The increase of HK$502 million principally reflected deferred tax in respect of valuation gains on investment properties in the Chinese Mainland and the U.S.A., partly offset by foreign exchange translation losses in the Chinese Mainland. Equity Attributable to the Company’s Shareholders 289,211 291,624 Notes The decrease in equity attributable to the Company’s shareholders 35 and 36 represents the total comprehensive income for the year attributable to the Company’s shareholders (HK$3,203 million), as reduced by dividends paid to the Company’s shareholders. Non-Controlling Interests 3,047 1,986 Note 38 The increase in non-controlling interests of HK$1,061 million mainly reflected capital contribution from an owner of non-controlling interest and profits earned by the owners of non-controlling interests, partly offset by foreign exchange translation losses in respect of entities in which there are non-controlling interests and dividends paid to the owners of non-controlling interests. 78