Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
HKAS 16.73(d)
HKAS 16.73(e)(viii)
HKAS 16.73(e)(vii)
HKAS 16.73(e)(ii)
HKAS 16.73(e)(iv)
HKAS 16.73(d)
Accumulated amortisation and
depreciation:
At 1 January 2022
Exchange adjustments
Charge for the year
Written back on disposals
Elimination on revaluation
At 31 December 2022
HKAS 16.73(d)
HKAS 16.73(e)(viii)
HKAS 16.73(e)(vii)
HKAS 16.73(e)(v)
HKAS 16.73(e)(ii)
HKAS 16.73(e)(iv)
At 1 January 2023
Exchange adjustments
Charge for the year
Impairment loss
Written back on disposals
Elimination on revaluation
HKAS 16.73(d)
At 31 December 2023
Ownership interests
in land and buildings
held for own use
$'000
Other properties
leased for own use
$'000
Plant, machinery
and equipment
$'000
Sub-total
$'000
Investment
property
$'000
Total
$'000
72,395
72,395
72,395
334
334
334
1,937
9,737
14,501
26,175
26,175
(2,837)
(2,837)
(2,837)
(1,937)
(1,937)
(1,937)
9,737
84,393
94,130
94,130
9,737
84,393
94,130
94,130
(526)
(526)
(526)
2,649
12,811
15,988
31,448
31,448
1,200
1,200
1,200
(3,738)
(3,738)
(3,738)
(2,649)
(2,649)
(2,649)
22,548
97,317
119,865
119,865
HKAS 16.73(e)
Net book value:
At 31 December 2023
121,550
45,411
67,547
234,508
84,950
319,458
At 31 December 2022
87,707
43,687
69,927
201,321
66,690
268,011
102
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