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Investor Presentaiton

HKAS 1.51(a) HKAS 1.49 HK Listco Ltd Financial statements for the year ended 31 December 2023 (b) (i) Deferred tax assets and liabilities recognised: Movement of each component of deferred tax assets and liabilities HKAS 12.81(g)(i) The components of deferred tax (assets)/liabilities recognised in the consolidated statement of financial position and the movements during the year are as follows: Revaluation Depreciation allowances in of investment excess of the related Deferred tax arising from: property $'000 depreciation $'000 Right-of-use assets 250 $'000 Lease liabilities 250 $'000 Revaluation of other properties $'000 Amortisation of capitalised contract costs 251 $'000 Amortisation of other intangibles $'000 Credit loss allowance 252 Defined benefit plan obligations 253,254 $'000 $'000 (restated) Undistributed Provision for product warranties $'000 Convertible notes $'000 Cash flow hedges $'000 profits of foreign joint venture $'000 Total $'000 At 1 January 2022 1,645 9,041 10,374 (10,274) 256 136 2,363 (655) (303) (3,486) 72 599 HKAS 12.81(d) Effect on deferred tax balances resulting from a change in tax rate (note 6(a)) 325 HKAS 12.81(g)(ii) Charged/(credited) to profit or loss (restated) 1,141 (806) 251 (451) (339) (54) 157 (12) (231) (137) (16) HKAS 12.81(a) Charged/(credited) to 846 (95) reserves 9,768 325 8 (489) 751 At 31 December 2022 and 1 January 2023 (restated) 2,786 8,560 10,625 (10,725) 763 82 2,520 (667) (534) (3,623) 56 504 8 10,355 HKAS 12.81(g)(ii) HKAS 12.81(a) Charged/(credited) to profit or loss Charged/(credited) to 1,650 3,618 550 (660) (464) (62) 144 (8) (119) (402) (16) reserves 2,138 (102) 33 4,264 2,036 At 31 December 2023 4,436 12,178 11,175 (11,385) 2,437 20 2,664 (675) (653) (4,025) 40 40 402 41 16,655 157 © 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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