Investor Presentaiton
HKAS 1.51
19 Inventories and other contract costs
HK Listco Ltd
Year ended 31 December 2023
128
20
Contract assets and contract liabilities
131
21
Trade receivables, other receivables and prepayments
134
22
Cash and cash equivalents and other cash flow information
135
23
Loans to directors and entities connected with directors
140
24
Trade and other payables
142
25
Non-current interest-bearing borrowings
143
26
Bank loans and overdrafts
145
27
Lease liabilities
147
28
Post-employment benefits
148
29
Equity settled share-based transactions
155
30
Income tax in the consolidated statement of financial position
156
31
Provisions
160
32
Capital, reserves and dividends
161
33
Financial risk management and fair values of financial instruments
167
34
Commitments
189
35 Contingent assets and liabilities
36
Material related party transactions
37 Company-level statement of financial position
38 Non-adjusting events after the reporting period
39 Comparative figures
189
190
193
194
195
40
40
Immediate and ultimate controlling party
195
41
Possible impact of amendments, new standards and interpretations issued but not
yet effective for the year ended 31 December 2023
196
Group properties
Five year summary
198
199
11
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