Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
Financial statements for the year ended 31 December 2023
(iii)
Movements in the present value of the defined benefit obligation
HKAS 19.140(a)(ii)
At 1 January:
HKAS 19.141(c)(ii)
HKAS 19.141(c)(iii)
Remeasurements:
Actuarial losses arising from changes in demographic assumptions 239
Actuarial losses arising from changes in financial assumptions
HKAS 19.141(g)
Benefits paid by the plans
HKAS 19.141(a)
Current service cost
HKAS 19.141(b)
Interest cost
At 31 December
2023
2022
$'000
$'000
108,298
94,290
35
18
13
24
48
42
(5,976)
(5,500)
13,834
13,286
6,793
6,180
122,997
108,298
HKAS 19.147(c)
The weighted average duration of the defined benefit obligation is [
years (2022:
years).
HKAS 19.140(a)(i)
(iv)
Movements in plan assets
At 1 January:
HKAS 19.141(f)
Group's contributions paid to the plans 240
HKAS 19.141(g)
Benefits paid by the plans
HKAS 19.141(b)
Interest income
HKAS 19.141(c)(i)
Return on plan assets, excluding interest income
At 31 December
HKAS 19.145 and
173(b)
(v)
2023
2022
$'000
$'000
106,596
93,086
14,579
13,720
(5,976)
(5,500)
5,750
5,250
51
40
121,000
106,596
Amounts recognised in the consolidated statement of profit or loss and other comprehensive
income are as follows:
Current service cost
Net interest on net defined benefit liability 241
Total amounts recognised in profit or loss
2023
2022
$'000
$'000
13,834
13,286
1,043
930
14,877
14,216
Actuarial losses
48
42
Return on plan assets, excluding interest income
(51)
(40)
Total amounts recognised in other comprehensive income
(3)
2
Total defined benefit costs
14,874
14,218
243 Entities are required to disclose a sensitivity analysis for significant actuarial assumptions. In accordance with paragraph 145 of HKAS
19, an entity should disclose:
a sensitivity analysis for each significant actuarial assumption as disclosed under paragraph 144 of HKAS 19 as of the end of the
reporting period, showing how the defined benefit obligation would have been affected by changes in the relevant actuarial
assumption that were reasonably possible at that date;
the methods and assumptions used in preparing the sensitivity analyses and the limitations of those methods; and
changes from the previous period in the methods and assumptions used in preparing the sensitivity analyses, and the reasons
for such changes.
151
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