Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
(vi)
The current service cost and the net interest on net defined benefit liability are recognised in the
following line items in the consolidated statement of profit or loss: 241
Cost of sales
Distribution costs
Administrative expenses
2023
2022
$'000
$'000
11,680
10,978
1,353
1,370
1,844
1,868
14,877
14,216
Significant actuarial assumptions 242 (expressed as weighted averages) and sensitivity analysis 243 are
as follows:
A(16)(26)(3)(a),
HKAS 19.144
Discount rate
2023
2022
Future salary increases
[●]%
1%
]%
1%
HKAS 19.145
The below analysis shows how the defined benefit obligation would have increased (decreased) as a
result of []% change in the significant actuarial assumptions:
HKAS 19.145(a)
HKAS 19.145(b)
Discount rate
Future salary increases
Increase in 1%
Decrease in ]%
2023
2022
$'000
$'000
2023
$'000
2022
$'000
([●])
([●])
The above sensitivity analysis is based on the assumption that changes in actuarial assumptions
are not correlated and therefore it does not take into account the correlations between the
actuarial assumptions.
152
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