Investor Presentaiton
HKAS 1.51(a)
HKAS 1.49
HK Listco Ltd
HKAS 1.10(c) & 51
HKAS 1.113
HKAS 1.51(e)
Financial statements for the year ended 31 December 2023
70, 71
Consolidated statement of changes in equity7
for the year ended 31 December 2023
(Expressed in Hong Kong dollars)
Attributable to equity shareholders of the company
Capital
Exchange
Property
revaluation
Hedging
Fair value
reserve (non-
Non-controlling
Note
Share capital
$'000
reserve
reserve
reserve
reserve
recycling) 60 Retained profits
Total
interests72
Total equity
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Balance at 1 January 2022
175,000
134
946
2,251
2,823
85
201,971
383,210
61,755
444,965
HKAS 1.106(d)
Changes in equity for 2022:
Profit for the year (restated)
Other comprehensive income (restated)
9
755
6,312
(264)
50
96,181
(10)
96,181
10,167
106,348
HKAS 1.106(a)
Total comprehensive income (restated)
755
6,312
(264)
50
96,171
6,843
103,024
73
10,240
6,916
113,264
HKAS 1.106(d)(iii)
Amounts transferred from hedging reserve 58 to initial
carrying amount of hedged items
Dividends approved in respect of the
33(d)(i)
(181)
(181)
(181)
previous year
32(b)
(45,000)
(45,000)
(45,000)
Equity settled share-based transactions
1,625
Dividends declared in respect of the current year
Balance at 31 December 2022 and 1 January 2023
(restated)
32(b)
(27,000)
1,625
(27,000)
1,625
(27,000)
175,000
1,759
1,701
8,563
2,378
135
226,142
415,678
71,995
487,673
HKAS 1.106(d)
Changes in equity for 2023:
Profit for the year
114,367
114,367
10,416
124,783
Other comprehensive income
9
HKAS 1.106(a)
Total comprehensive income
(1,532)
(1,532)
25,152
(286)
90
(9)
23,415
(147)
23,268
25,152
(286)
90
114,358
137,782
10,269
148,051
Amounts transferred from hedging reserve 58 to initial
carrying amount of hedged items
33(d)(i)
(195)
(195)
(195)
HKAS 1.106(d)(iii)
Dividends approved in respect of the
previous year
32(b)
Purchase of own shares
32(c)(iii)
(49,500)
(3,390)
(49,500)
(49,500)
(3,390)
(3,390)
Shares issued under share option scheme
Equity settled share-based transactions.
32(c)(iv)
6,400
(400)
1,658
6,000
6,000
1,658
1,658
Dividends declared in respect of the
current year
32(b)
Balance at 31 December 2023
181,400
3,017
169
33,715
1,897
225
(29,850)
257,760
(29,850)
478,183
(29,850)
82,264
560,447
The notes on pages 41 to 197 form part of these financial statements.
38
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