Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
2022
Expected loss rate
Gross carrying amount
Loss allowance
%
$'000
$'000
Hong Kong
Current (not past due)
1-30 days past due
0.5%
29,705
(149)
2.8%
4,916
(138)
31-60 days past due
5.0%
5,030
(252)
61-90 days past due
26.9%
1,373
(369)
More than 90 days past due
47.3%
1,451
(687)
42,475
(1,595)
South East Asia
Current (not past due)
0.6%
19,814
(119)
1-30 days past due
2.5%
1,407
(35)
31-60 days past due
4.6%
824
(38)
61-90 days past due
14.9%
301
(45)
More than 90 days past due
32.8%
269
(88)
22,615
(325)
Rest of the world
Current (not past due)
1-30 days past due
31-60 days past due
61-90 days past due
More than 90 days past due
0.5%
7,866
(39)
3.1%
2,319
(72)
8.3%
3,271
(271)
23.6%
1,994
(471)
54.2%
1,873
(1,015)
17,323
(1,868)
O] months. These rates are
Expected loss rates are based on actual loss experience over the past
adjusted to reflect differences between economic conditions during the period over which the historic
data has been collected, current conditions and the group's view of economic conditions over the
expected lives of the receivables.
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