Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
(v)
The entity is a post-employment benefit plan for the benefit of employees of either the group
or an entity related to the group.
(vi) The entity is controlled or jointly controlled by a person identified in (a).
(vii) A person identified in (a)(i) has significant influence over the entity or is a member of the key
management personnel of the entity (or of a parent of the entity).
(viii) The entity, or any member of a group of which it is a part, provides key management
personnel services to the group or to the group's parent.
Close members of the family of a person are those family members who may be expected to influence,
or be influenced by, that person in their dealings with the entity.
(gg) Segment reporting
Operating segments, and the amounts of each segment item reported in the financial statements, are
identified from the financial information provided regularly to the group's most senior executive
management for the purposes of allocating resources to, and assessing the performance of, the
group's various lines of business and geographical locations.
Individually material operating segments are not aggregated for financial reporting purposes unless
the segments have similar economic characteristics and are similar in respect of the nature of products
and services, the nature of production processes, the type or class of customers, the methods used to
distribute the products or provide the services, and the nature of the regulatory environment.
Operating segments which are not individually material may be aggregated if they share a majority of
these criteria.
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