Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HKAS 1.113
HKAS 1.51(e)
HKAS 1.54(r)
CAPITAL AND RESERVES
Share capital
Reserves
HKAS 1.54(q)
HKFRS 10.22
HKAS 10.17
Total equity attributable to equity shareholders of
the company
Non-controlling interests
TOTAL EQUITY
HK Listco Ltd
Financial statements for the year ended 31 December 2023
Note
31 December 2023
$'000
31 December 2022
$'000
(restated)
32(c)
181,400
175,000
296,783
240,678
478,183
415,678
82,264
71,995
560,447
487,673
Approved and authorised for issue by the board of directors on 28 March 2024.
S387
Hon WS Tan69
SK Ho69
Directors
The notes on pages 41 to 197 form part of these financial statements.
S387(2)
69 Section 387(2) of the CO requires the financial statements to state the names of the persons who signed the statement of
financial position on the directors' behalf.
HKAS 1.IN13 &
106-106A
70
HKAS 1.113
71
HKAS 1.54(q) &
106(a)
Under HKAS 1, the statement of changes in equity focuses on owner changes in equity. Specifically, the standard requires the
following items to be included in the statement of changes in equity, analysed by each component of equity:
•
•
total comprehensive income for the period, with profit or loss and other comprehensive income separately disclosed;
the amounts of transactions with equity holders in their capacity as such (such as equity contributions, re-acquisitions of the
entity's own equity instruments, dividends and transaction costs directly related to such transactions); and
the effects of retrospective application of changes in policies or retrospective restatements recognised in accordance with
HKAS 8.
Entities are required to present an analysis of other comprehensive income by item either in the statement of changes in equity or
in the notes. HK Listco has chosen to present this analysis in the notes (note 9).
Each item on the face of the statement of changes in equity shall be cross-referenced to any related information in the notes.
72 As non-controlling interests in the equity of a subsidiary are presented as part of equity, and not as a deduction from net assets
(see policy note 1(d)), they should be included in the statement of changes in equity as one of the components of total equity.
37
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