Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
A16(25)(6)
Financial statements for the year ended 31 December 2023
9
The emoluments of the two (2022: two) individuals with the highest emoluments are within the
following bands152
$
Nil
1,000,001
1,000,000
1,500,000
OTHER COMPREHENSIVE INCOME
2023
Number of
individuals
2022
Number of
individuals
1
1
2
HKAS 1.90
(a) Tax effects relating to each component of other comprehensive income
Before-tax
amount
$'000
benefit
$'000
(expense)/
2023
Tax
Net-of-tax
amount
$'000
Before-tax
amount
$'000
(restated)
2022
Tax
(expense)/
Net-of-tax
benefit
$'000
amount
$'000
(restated)
HKAS 1.92-94
(b)
Exchange differences on
translation of:
financial statements of
overseas subsidiaries
(2,173)
- related borrowings
494
(1,679)
(2,173)
494
1,047
(219)
(1,679)
828
1,047
(219)
828
Surplus on revaluation of
land and buildings held for
own use
27,290
(2,138)
25,152
7,158
(846)
6,312
Cash flow hedge: net
movement in hedging
reserve
(347)
61
(286)
(320)
56
(264)
Remeasurement of defined
benefit plan obligations
Equity investments at FVOCI:
net movement in fair value
(9)
(9)
(10)
(10)
reserve (non-recycling)
90
90
50
50
Other comprehensive
income
25,345
(2,077)
23,268
7,706
(790)
6,916
Components of other comprehensive income, including reclassification adjustments
2023
2022
$'000
$'000
Cash flow hedges:
Effective portion of changes in fair value of hedging instruments
recognised during the period
51
40
HKFRS 7.24C(b)(iv), (v)
-
Reclassification adjustments for amounts transferred to profit or loss:
finance costs (note 5(a))
(98)
(80)
-
cost of sales (note 5(c))
(300)
(280)
Net deferred tax credited to other comprehensive income
61
56
Net movement in the hedging reserve during the period recognised in
other comprehensive income
(286)
(264)
Equity investments measured at FVOCI
HKFRS 7.20(a)(vii)
Changes in fair value recognised during the period
90
50
Net movement in the fair value reserve (non-recycling) during the
period recognised in other comprehensive income
90
50
A16(25)(6)
152
Paragraph 25(6) of Appendix 16 to the MBLRS specifically requires the analysis to be expressed in Hong Kong dollars (regardless of
whether the annual report is expressed in Hong Kong dollars or not). Paragraph 25(6) of Appendix 16 also requires the analysis to
have the bands from HK$nil up to HK$1,000,000 or higher bands (where the higher limit of the band is an exact multiple of
HK$500,000 and the range of the band is HK$499,999).
98
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