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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 © 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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