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
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