Investor Presentaiton

Table E (continued): HKFRSS and HKASS in issue at 31 August 2023 HKAS 39 HKAS 40 Financial instruments: Recognition and Nil measurement (Note: Entities are allowed, as an accounting policy choice, to continue to apply the hedge accounting requirements in HKAS 39 instead of HKFRS 9.) Investment property HKAS 41 Agriculture Nil Nil Appendix E HKFRSS in issue at 31 August 2023 E6 © 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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