MANAGEMENT DISCUSSION & ANALYSIS FINANCIAL REVIEW Consolidated Statement of Financial Position (continued) 2023 2022 HK$M HK$M Reference Trade and Other Receivables 3,506 2,834 Note 24 The increase of HK$672 million mainly reflected the deposit paid for tendering purpose. Assets Classified as Held For Sale 543 2,038 Note 31 This represents 384 car parking spaces at Taikoo Shing, Hong Kong. Trade and Other Payables 9,763 10,008 Note 26 The decrease of HK$245 million principally reflected the settlement of a payment obligation related to the acquisitions of joint venture companies, decrease in accrued capital expenditure and decrease in interest-bearing advances from joint venture companies, partly offset by deposit received and the acquisition of subsidiary companies. Long-Term Loans and Bonds 41,169 22,835 Note 28 (including the component due within one year) The increase of HK$18,334 million was principally due to the drawdown of bank loans, the consolidation of bank loan at the acquisition of the remaining equity interest in Taikoo Li Chengdu, and the issue of medium term notes in Hong Kong. Deferred Tax Liabilities 14,082 11,248 Note 30 The increase of HK$2,834 million principally reflected the consolidation of Taikoo Li Chengdu after the acquisition of the remaining interest and deferred tax charges for the year, partly offset by foreign exchange translation losses in the Chinese Mainland. Equity Attributable to the Company’s Shareholders 285,082 289,211 Notes 33 The decrease in equity attributable to the Company’s shareholders and 34 represents the total comprehensive income for the year attributable to the Company’s shareholders (HK$1,780 million), as reduced by dividends paid to the Company’s shareholders. Non-Controlling Interests 3,067 3,047 Note 36 The increase in non-controlling interests of HK$20 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