Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
HKAS 1.10(b) &
51
HKAS 1.113
HKAS 1.51(e)
Consolidated statement of profit or loss and other comprehensive
income 46, 47, 48
for the year ended 31 December 2023
(Expressed in Hong Kong dollars)
Note
2023
$'000
2022
$'000
(restated)
HKAS 1.81A(a)
Profit for the year
124,783
106,348
HKAS 1.81A(b)
Other comprehensive income 58 for the year (after tax59 and
reclassification adjustments58)
9
HKAS 1.82A(a)
Items that will not be reclassified to profit or loss 58.
Surplus on revaluation of land and buildings held for own use
Remeasurement of defined benefit plan obligations
11(a)
28(b)(v)
& (c)
25,152
6,312
(9)
(10)
Equity investments at FVOCI - net movement in fair value reserves
(non-recycling) 60
90
50
25,233
6,352
HKAS 1.82A(b)
Items that are or may be reclassified subsequently to profit or loss 58
Exchange differences on translation of:
- financial statements of overseas subsidiaries
- related borrowings
Cash flow hedge: net movement in the hedging reserve
(2,173)
1,047
33(d)(iii)
494
(219)
(1,679)
828
(286)
(264)
(1,965)
564
Other comprehensive income for the year
HKAS 1.81A(c)
Total comprehensive income for the year
Attributable to:
23,268
6,916
148,051
113,264
HKAS 1.81B(b)
Equity shareholders of the company
137,782 103,024
HKFRS 10.B94
Non-controlling interests
10,269
10,240
HKAS 1.81A(c)
Total comprehensive income for the year
148,051
113,264
The notes on pages 41 to 197 form part of these financial statements.
32
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