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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 © 2023 KPMG, a Hong Kong partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited ("KPMG International"), a private English company limited by guarantee. All rights reserved.
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