Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
A16(4)(3)
Financial statements for the year ended 31 December 2023
(b) Dividends259
HKAS 1.107
(i)
Dividends payable to equity shareholders of the company attributable to the year
2023
$'000
2022
$'000
Interim dividend declared and paid of 30 cents per ordinary share (2022: 30
cents per ordinary share)
29,850
27,000
HKAS 1.137(a)
HKAS 10.13
Final dividend proposed after the end of the reporting period of 60 cents per
ordinary share (2022: 55 cents per ordinary share)
59,700
49,500
89,550
76,500
HKAS 1.79(a)
The final dividend proposed after the end of the reporting period has not been recognised as a liability
at the end of the reporting period.
(ii) Dividends payable to equity shareholders of the company attributable to the previous financial year,
approved and paid during the year
2023
$'000
2022
$'000
Final dividend in respect of the previous financial year, approved and paid during
the year, of 55 cents per share (2022: 50 cents per share)
49,500
45,000
(iii) Dividends on redeemable preference shares issued by the company
Dividends on redeemable preference shares are paid semi-annually in arrears at a rate of 5% per
annum of the shares' face value on 30 June and 31 December each year as from their issue date of 1
January 2022. Dividends of $100,000 (2022: $100,000) were paid during the period and unpaid
dividends of $100,000 (2022: $100,000) were accrued and presented in "Other current liabilities" as at
31 December 2023. Dividends on redeemable preference shares are included in finance costs (note
5(a)).
HKAS 1.107 & 113
259 Paragraph 107 of HKAS 1 requires entities to disclose either in the statement of changes in equity, or in the notes, the amount of
dividends recognised as distributions to owners during the period and the related amount per share.
162
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