Investor Presentaiton

Table E (continued): HKFRSS and HKASS in issue at 31 August 2023 Amendments to HKFRS 10 and HKAS 28# Sale or contribution of assets between an investor and its associate or joint venture HKAS 29 Financial reporting in hyperinflationary economies HK(IFRIC) 7 Appendix E HKFRSS in issue at 31 August 2023 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds Applying the restatement approach under HKAS 29 Financial reporting in hyperinflationary economies HKAS 32 Financial instruments: Presentation HK(IFRIC) 2 Members' shares in co-operative entities and similar instruments HK(IFRIC) 12 Service concession arrangements HK(IFRIC) 19 Extinguishing financial liabilities with equity instruments HKAS 33 Earnings per share Nil HKAS 34 Interim financial reporting HK(IFRIC) 10 HK(IFRIC) 21 Interim financial reporting and impairment Levies HKAS 36 Impairment of assets HK(IFRIC) 1 Changes in existing decommissioning, restoration and similar liabilities HK(IFRIC) 10 Interim financial reporting and impairment HK(IFRIC) 12 Service concession arrangements HK(SIC) 32 Intangible assets - Web site costs HKAS 37 Provisions, contingent liabilities and contingent assets HK(IFRIC) 1 Changes in existing decommissioning, restoration and similar liabilities HK(IFRIC) 5 Rights to interests arising from decommissioning, restoration and environmental rehabilitation funds HK(IFRIC) 6 Liabilities arising from participating in a specific market - Waste electrical and electronic equipment HK(IFRIC) 12 Service concession arrangements HK(IFRIC) 14 HKAS 19 The limit on a defined benefit asset, minimum funding requirements and their interaction Levies HK(IFRIC) 21 HK(SIC) 29 Service concession arrangements: Disclosures HKAS 38 Intangible assets HK(IFRIC) 12 Service concession arrangements HK(IFRIC) 20 Stripping costs in the production phase of a surface mine HK(SIC) 29 HK(SIC) 32 Service concession arrangements: Disclosures Intangible assets - Web site costs E5 © 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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