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"value": "General information Jardine Matheson Holdings Limited (the Company) is incorporated in Bermuda and has a primary listing in the equity share (transition) category of the London Stock Exchange, with secondary listings in Bermuda and Singapore. The address of the registered office is given on page 42. The principal activities of the Company and its subsidiaries, and the nature of the Group\u2019s operations are set out on page 1, pages 4 to 5 and note 40 of the financial statements.",
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"value": "1\u2003Basis of preparation The financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS Accounting Standards), including International Accounting Standards (IAS) and Interpretations as issued by the International Accounting Standards Board (IASB). The financial statements have been prepared on a going concern basis and under the historical cost convention except as disclosed in the accounting policies. Details of the Group\u2019s material accounting policies are included in note 41. Update to non-trading items Following the strategic shift in the business direction to wind down Hongkong Land\u2019s build-to-sell segment, certain operations and assets within this segment have been identified as non-strategic business in 2025. The profit and loss from the non-strategic business is therefore presented separately from the underlying business performance and reported within non-trading items (refer notes 2 and 41). This presentation aims to provide greater understanding of underlying performance from continuing businesses. The comparative figures have been re-presented from underlying business to conform with the current year\u2019s presentation. There are no amendments, which are effective in 2025 and relevant to the Group\u2019s operations, that have a significant impact on the Group\u2019s results, financial position and accounting policies. The Group has not early adopted any standard, interpretation or amendments that have been issued but not yet effective (refer note 42). The principal operating subsidiaries, associates and joint ventures have different functional currencies in line with the economic environments of the locations in which they operate. The functional currency of the Company is United States dollars. The consolidated financial statements are presented in United States dollars. The Group\u2019s reportable segments are set out in note 2 and are described on pages 4 to 5 and pages 18 to 27.",
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"value": "2\u2003Segmental information Operating segments are identified on the basis of internal reports about components of the Group that are regularly reviewed by the executive directors of the Company for the purpose of resource allocation and performance assessment. The Group has seven operating segments (2024: seven) as more fully described on pages 4 to 5. No operating segments have been aggregated to form Jardine Pacific Zhongsheng Hongkong Land DFI Retail Mandarin Oriental Jardine Cycle & Carriage Astra Corporate and other interests Intersegment transactions Underlying business performance Non-trading items (non-strategic business) (refer note 1) Non-trading items (other) Total non-trading items Group US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m 2025 Revenue (refer note 3) 2,056 \u2013 1,048 8,869 544 1,750 19,608 \u2013 (58) 33,817 400 \u2013 400 34,217 Net operating costs (1,980) 3 (429) (8,501) (459) (1,629) (17,160) (4) 58 (30,101) (556) (16) (572) (30,673) Change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 172 172 172 Operating profit 76 3 619 368 85 121 2,448 (4) \u2013 3,716 (156) 156 \u2013 3,716 Net financing charges \u2013 financing charges (19) \u2013 (212) (137) (9) (50) (226) (43) \u2013 (696) (5) (1) (6) (702) \u2013 financing income 2 \u2013 41 12 4 21 156 12 \u2013 248 13 3 16 264 (17) \u2013 (171) (125) (5) (29) (70) (31) \u2013 (448) 8 2 10 (438) Share of results of associates and joint ventures \u2013 before change in fair value of investment properties 148 60 93 88 21 114 569 1 \u2013 1,094 231 10 241 1,335 \u2013 change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 386 386 386 148 60 93 88 21 114 569 1 \u2013 1,094 231 396 627 1,721 Impairment losses on associates and joint ventures \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (798) (798) (798) Profit before tax 207 63 541 331 101 206 2,947 (34) \u2013 4,362 83 (244) (161) 4,201 Tax (16) \u2013 (81) (58) (24) (18) (597) (3) \u2013 (797) (81) (32) (113) (910) Profit after tax 191 63 460 273 77 188 2,350 (37) \u2013 3,565 2 (276) (274) 3,291 Non-controlling interests \u2013 \u2013 (215) (64) (9) (33) (1,563) \u2013 \u2013 (1,884) (2) (296) (298) (2,182) Profit attributable to shareholders 191 63 245 209 68 155 787 (37) \u2013 1,681 \u2013 (572) (572) 1,109 Net (borrowings)/cash (excluding net borrowings of financial services companies)* (63) 8 (3,577) 70 856 (584) 540 33 \u2013 (2,717) Cash flows from operating activities 413 (1) 587 1,099 94 27 3,140 (50) # \u2013 5,309 Total equity 1,225 641 30,677 343 2,758 1,752 17,288 409 (446) 54,647 2024 Revenue (refer note 3) 2,139 \u2013 1,087 8,869 526 1,643 20,655 \u2013 (55) 34,864 915 \u2013 915 35,779 Net operating costs (2,082) \u2013 (394) (8,526) (441) (1,572) (17,931) (49) 55 (30,940) (1,025) (435) (1,460) (32,400) Change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (2,213) (2,213) (2,213) Operating profit 57 \u2013 693 343 85 71 2,724 (49) \u2013 3,924 (110) (2,648) (2,758) 1,166 Net financing charges \u2013 financing charges (24) \u2013 (238) (156) (10) (76) (239) (46) \u2013 (789) (7) \u2013 (7) (796) \u2013 financing income 2 \u2013 45 5 6 24 150 3 \u2013 235 34 1 35 270 (22) \u2013 (193) (151) (4) (52) (89) (43) \u2013 (554) 27 1 28 (526) Share of results of associates and joint ventures \u2013 before change in fair value of investment properties 129 83 90 43 14 114 636 (9) \u2013 1,100 25 38 63 1,163 \u2013 change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 136 136 136 129 83 90 43 14 114 636 (9) \u2013 1,100 25 174 199 1,299 Impairment losses on associates \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (508) (508) (508) Profit before tax 164 83 590 235 95 133 3,271 (101) \u2013 4,470 (58) (2,981) (3,039) 1,431 Tax (15) \u2013 (90) (30) (20) (10) (658) (3) \u2013 (826) (31) (19) (50) (876) Profit after tax 149 83 500 205 75 123 2,613 (104) \u2013 3,644 (89) (3,000) (3,089) 555 Non-controlling interests \u2013 \u2013 (235) (50) (12) (24) (1,805) \u2013 \u2013 (2,126) 42 1,061 1,103 (1,023) Profit attributable to shareholders 149 83 265 155 63 99 808 (104) \u2013 1,518 (47) (1,939) (1,986) (468) Net (borrowings)/cash (excluding net borrowings of financial services companies)* (124) 9 (5,088) (468) (93) (835) 600 (1,321) \u2013 (7,320) Cash flows from operating activities 305 (18) 678 973 78 (19) 3,061 (59) # \u2013 4,999 Total equity 1,197 1,305 29,811 651 2,926 1,667 16,846 (641) (442) 53,320 * Net (borrowings)/cash is total borrowings less cash and bank balances (including balances classified as assets held for sale (refer note 23)). Net borrowings of financial services companies amounted to US$3,860 million at 31 December 2025 (2024: US$3,717 million) and relates to Astra. the reportable segments. Set out below is an analysis of the Group\u2019s underlying profit, net borrowings, cash flows from operating activities and total equity by reportable segment. Jardine Pacific Zhongsheng Hongkong Land DFI Retail Mandarin Oriental Jardine Cycle & Carriage Astra Corporate and other interests Intersegment transactions Underlying business performance Non-trading items (non-strategic business) (refer note 1) Non-trading items (other) Total non-trading items Group US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m US$m 2025 Revenue (refer note 3) 2,056 \u2013 1,048 8,869 544 1,750 19,608 \u2013 (58) 33,817 400 \u2013 400 34,217 Net operating costs (1,980) 3 (429) (8,501) (459) (1,629) (17,160) (4) 58 (30,101) (556) (16) (572) (30,673) Change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 172 172 172 Operating profit 76 3 619 368 85 121 2,448 (4) \u2013 3,716 (156) 156 \u2013 3,716 Net financing charges \u2013 financing charges (19) \u2013 (212) (137) (9) (50) (226) (43) \u2013 (696) (5) (1) (6) (702) \u2013 financing income 2 \u2013 41 12 4 21 156 12 \u2013 248 13 3 16 264 (17) \u2013 (171) (125) (5) (29) (70) (31) \u2013 (448) 8 2 10 (438) Share of results of associates and joint ventures \u2013 before change in fair value of investment properties 148 60 93 88 21 114 569 1 \u2013 1,094 231 10 241 1,335 \u2013 change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 386 386 386 148 60 93 88 21 114 569 1 \u2013 1,094 231 396 627 1,721 Impairment losses on associates and joint ventures \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (798) (798) (798) Profit before tax 207 63 541 331 101 206 2,947 (34) \u2013 4,362 83 (244) (161) 4,201 Tax (16) \u2013 (81) (58) (24) (18) (597) (3) \u2013 (797) (81) (32) (113) (910) Profit after tax 191 63 460 273 77 188 2,350 (37) \u2013 3,565 2 (276) (274) 3,291 Non-controlling interests \u2013 \u2013 (215) (64) (9) (33) (1,563) \u2013 \u2013 (1,884) (2) (296) (298) (2,182) Profit attributable to shareholders 191 63 245 209 68 155 787 (37) \u2013 1,681 \u2013 (572) (572) 1,109 Net (borrowings)/cash (excluding net borrowings of financial services companies)* (63) 8 (3,577) 70 856 (584) 540 33 \u2013 (2,717) Cash flows from operating activities 413 (1) 587 1,099 94 27 3,140 (50) # \u2013 5,309 Total equity 1,225 641 30,677 343 2,758 1,752 17,288 409 (446) 54,647 2024 Revenue (refer note 3) 2,139 \u2013 1,087 8,869 526 1,643 20,655 \u2013 (55) 34,864 915 \u2013 915 35,779 Net operating costs (2,082) \u2013 (394) (8,526) (441) (1,572) (17,931) (49) 55 (30,940) (1,025) (435) (1,460) (32,400) Change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (2,213) (2,213) (2,213) Operating profit 57 \u2013 693 343 85 71 2,724 (49) \u2013 3,924 (110) (2,648) (2,758) 1,166 Net financing charges \u2013 financing charges (24) \u2013 (238) (156) (10) (76) (239) (46) \u2013 (789) (7) \u2013 (7) (796) \u2013 financing income 2 \u2013 45 5 6 24 150 3 \u2013 235 34 1 35 270 (22) \u2013 (193) (151) (4) (52) (89) (43) \u2013 (554) 27 1 28 (526) Share of results of associates and joint ventures \u2013 before change in fair value of investment properties 129 83 90 43 14 114 636 (9) \u2013 1,100 25 38 63 1,163 \u2013 change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 136 136 136 129 83 90 43 14 114 636 (9) \u2013 1,100 25 174 199 1,299 Impairment losses on associates \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (508) (508) (508) Profit before tax 164 83 590 235 95 133 3,271 (101) \u2013 4,470 (58) (2,981) (3,039) 1,431 Tax (15) \u2013 (90) (30) (20) (10) (658) (3) \u2013 (826) (31) (19) (50) (876) Profit after tax 149 83 500 205 75 123 2,613 (104) \u2013 3,644 (89) (3,000) (3,089) 555 Non-controlling interests \u2013 \u2013 (235) (50) (12) (24) (1,805) \u2013 \u2013 (2,126) 42 1,061 1,103 (1,023) Profit attributable to shareholders 149 83 265 155 63 99 808 (104) \u2013 1,518 (47) (1,939) (1,986) (468) Net (borrowings)/cash (excluding net borrowings of financial services companies)* (124) 9 (5,088) (468) (93) (835) 600 (1,321) \u2013 (7,320) Cash flows from operating activities 305 (18) 678 973 78 (19) 3,061 (59) # \u2013 4,999 Total equity 1,197 1,305 29,811 651 2,926 1,667 16,846 (641) (442) 53,320 * Net (borrowings)/cash is total borrowings less cash and bank balances (including balances classified as assets held for sale (refer note 23)). Net borrowings of financial services companies amounted to US$3,860 million at 31 December 2025 (2024: US$3,717 million) and relates to Astra. # Corporate\u2019s cash flows from operating activities comprised dividend income from associate and other investments of US$53 million (2024: US$62 million) net with corporate costs and net financing charges of US$103 million (2024: US$121 million). Parent free cash flow comprised recurring dividends from subsidiaries of US$983 million (2024: US$934 million), less Corporate\u2019s cash flows from operating activities of US$50 million (2024: US$59 million). 2\u2003Segmental information (continued) Set out below are analyses of the Group\u2019s underlying profit attributable to shareholders and non-current assets, by geographical areas: 2025 2024 US$m US$m Underlying profit attributable to shareholders : China 535 518 Indonesia # 809 833 Other Southeast Asia # 286 182 Rest of the world 89 89 1,719 1,622 Corporate and other interests (38) (104) 1,681 1,518 Non-current assets*: China 36,465 36,967 Indonesia # 13,741 13,164 Other Southeast Asia # 2,452 5,708 Rest of the world 1,284 1,309 53,942 57,148 # To enhance the understanding of the Group\u2019s geographical performance, Indonesia has been presented separately from Southeast Asia. Comparative figures have been re-presented to conform with the current year\u2019s presentation. * Excluding amounts due from associates and joint ventures, financial instruments, deferred tax assets and pension assets.",
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"fact-672": {
"value": "3\u2003Revenue Jardine Pacific Hongkong Land DFI Retail Mandarin Oriental Jardine Cycle & Carriage Intersegment transactions Astra and other Non- trading items # Group US$m US$m US$m US$m US$m US$m US$m US$m US$m 2025 By product and service: Property 5 1,048 3 1 \u2013 57 (9) 400 1,505 Automotive and mobility 404 \u2013 \u2013 \u2013 1,750 7,538 \u2013 \u2013 9,692 Retail and restaurants 849 \u2013 8,866 \u2013 \u2013 \u2013 \u2013 \u2013 9,715 Financial services \u2013 \u2013 \u2013 \u2013 \u2013 2,029 \u2013 \u2013 2,029 Engineering, heavy equipment, mining and construction 798 \u2013 \u2013 \u2013 \u2013 7,929 (47) \u2013 8,680 Hotels \u2013 \u2013 \u2013 543 \u2013 \u2013 (2) \u2013 541 Other* \u2013 \u2013 \u2013 \u2013 \u2013 2,055 \u2013 \u2013 2,055 2,056 1,048 8,869 544 1,750 19,608 (58) 400 34,217 By geographical location of customers: China 1,428 1,007 6,058 153 \u2013 \u2013 (56) 375 8,965 Indonesia \u2013 \u2013 295 \u2013 \u2013 19,608 \u2013 \u2013 19,903 Other Southeast Asia 191 41 2,132 13 1,750 \u2013 (2) 25 4,150 Rest of the world 437 \u2013 384 378 \u2013 \u2013 \u2013 \u2013 1,199 2,056 1,048 8,869 544 1,750 19,608 (58) 400 34,217 From contracts with customers: Recognised at a point in time 1,344 27 8,854 162 1,687 13,606 \u2013 370 26,050 Recognised over time 706 188 12 372 53 3,651 (49) 19 4,952 2,050 215 8,866 534 1,740 17,257 (49) 389 31,002 From other sources: Rental income from investment properties 6 833 3 1 \u2013 21 (9) 11 866 Revenue from financial services companies \u2013 \u2013 \u2013 \u2013 \u2013 1,392 \u2013 \u2013 1,392 Revenue from insurance businesses \u2013 \u2013 \u2013 \u2013 \u2013 637 \u2013 \u2013 637 Other \u2013 \u2013 \u2013 9 10 301 \u2013 \u2013 320 6 833 3 10 10 2,351 (9) 11 3,215 2,056 1,048 8,869 544 1,750 19,608 (58) 400 34,217 3\u2003Revenue (continued) Jardine Pacific Hongkong Land DFI Retail Mandarin Oriental Jardine Cycle & Carriage Intersegment transactions Astra and other Non- trading items # Group US$m US$m US$m US$m US$m US$m US$m US$m US$m 2024 By product and service: Property 5 1,087 3 \u2013 \u2013 75 (8) 915 2,077 Automotive and mobility 515 \u2013 \u2013 \u2013 1,643 8,527 \u2013 \u2013 10,685 Retail and restaurants 834 \u2013 8,866 \u2013 \u2013 \u2013 \u2013 \u2013 9,700 Financial services \u2013 \u2013 \u2013 \u2013 \u2013 1,917 \u2013 \u2013 1,917 Engineering, heavy equipment, mining and construction 785 \u2013 \u2013 \u2013 \u2013 8,417 (45) \u2013 9,157 Hotels \u2013 \u2013 \u2013 526 \u2013 \u2013 (2) \u2013 524 Other* \u2013 \u2013 \u2013 \u2013 \u2013 1,719 \u2013 \u2013 1,719 2,139 1,087 8,869 526 1,643 20,655 (55) 915 35,779 By geographical location of customers: China 1,546 1,046 6,115 142 \u2013 \u2013 (53) 885 9,681 Indonesia \u2013 \u2013 310 1 \u2013 20,655 \u2013 \u2013 20,966 Other Southeast Asia 172 41 2,069 12 1,643 \u2013 (2) 30 3,965 Rest of the world 421 \u2013 375 371 \u2013 \u2013 \u2013 \u2013 1,167 2,139 1,087 8,869 526 1,643 20,655 (55) 915 35,779 From contracts with customers: Recognised at a point in time 1,441 35 8,853 155 1,581 14,426 \u2013 881 27,372 Recognised over time 692 177 13 357 54 3,964 (47) 21 5,231 2,133 212 8,866 512 1,635 18,390 (47) 902 32,603 From other sources: Rental income from investment properties 6 875 3 \u2013 \u2013 10 (8) 13 899 Revenue from financial services companies \u2013 \u2013 \u2013 \u2013 \u2013 1,346 \u2013 \u2013 1,346 Revenue from insurance businesses \u2013 \u2013 \u2013 \u2013 \u2013 571 \u2013 \u2013 571 Other \u2013 \u2013 \u2013 14 8 338 \u2013 \u2013 360 6 875 3 14 8 2,265 (8) 13 3,176 2,139 1,087 8,869 526 1,643 20,655 (55) 915 35,779 * Included revenue from Agribusiness of US$1,736 million (2024: US$1,372 million), Infrastructure of US$192 million (2024: US$197 million) and Information Technology of US$127 million (2024: US$150 million). # Non-trading items represent non-strategic business (refer note 2). Revenue related to Astra\u2019s logistics business has been reclassified from \u2018other\u2019 to \u2018automotive and mobility\u2019. The 2024 comparatives have been reclassified by US$273 million for comparability. No interest income calculated using effective interest method had been included in revenue from contracts with customers in 2025 and 2024. Rental income from investment properties included variable rents of US$37 million (2024: US$32 million). 3\u2003Revenue (continued) Contract balances The Group has recognised the following assets and liabilities related to contracts with customers. Contract assets primarily relate to the Group\u2019s rights to consideration for work completed but not billed, and are transferred to receivables when the rights become unconditional which usually occurs when the customers are billed. Costs to fulfil contracts includes costs recognised to fulfil future performance obligations on existing contracts that have not yet been satisfied. Costs to obtain contracts include costs such as sales commission and stamp duty paid, as a result of obtaining contracts. The Group has capitalised these costs and recognised in profit and loss when the related revenue is recognised. Contract liabilities primarily relate to the advance consideration received from customers relating to properties for sale, sale of motor vehicles, unredeemed gift vouchers, and loyalty points. Contract assets and contract liabilities are further analysed as follows: 2025 2024 US$m US$m Contract assets (refer note 17) \u2013 property \u2013 11 \u2013 engineering, heavy equipment, mining and construction 73 94 \u2013 other 16 7 89 112 \u2013 provision for impairment (20) (4) 69 108 Contract liabilities (refer note 31) \u2013 property 42 128 \u2013 automotive and mobility 319 293 \u2013 retail and restaurants 169 183 \u2013 engineering, heavy equipment, mining and construction 198 194 \u2013 other 84 69 812 867 At 31 December 2025, costs to fulfil contracts and costs to obtain contracts amounting to US$116 million (2024: US$107 million) and US$6 million (2024: US$2 million) were capitalised, and US$303 million (2024: US$268 million) from costs to fulfil contracts and US$1 million (2024: US$13 million) from costs to obtain contracts had been recognised in profit and loss during the year. 3\u2003Revenue (continued) Revenue recognised in relation to contract liabilities Revenue recognised in the current year relating to carried-forward contract liabilities: 2025 2024 US$m US$m Property 120 559 Automotive and mobility 170 206 Retail and restaurants 117 146 Engineering, heavy equipment, mining and construction 172 95 Other 30 41 609 1,047 Revenue expected to be recognised on unsatisfied contracts with customers Timing of revenue to be recognised on unsatisfied performance obligations: Property Automotive and mobility Retail and restaurants Engineering, heavy equipment, mining and construction Other Total US$m US$m US$m US$m US$m US$m 2025 Within one year 136 91 98 710 52 1,087 Between one and two years 8 35 49 282 11 385 Between two and three years 8 24 20 69 3 124 Between three and four years 17 16 1 38 \u2013 72 Between four and five years 2 30 1 13 \u2013 46 Beyond five years 3 1 \u2013 56 \u2013 60 174 197 169 1,168 66 1,774 2024 Within one year 249 70 114 793 45 1,271 Between one and two years 33 28 45 283 13 402 Between two and three years 17 19 21 153 14 224 Between three and four years 5 7 2 36 \u2013 50 Between four and five years 2 12 1 22 \u2013 37 Beyond five years 2 \u2013 \u2013 67 \u2013 69 308 136 183 1,354 72 2,053 As permitted under IFRS 15 Revenue from Contracts with Customers, the revenue expected to be recognised in the next reporting periods arising from unsatisfied performance obligations for contracts that have original expected durations of one year or less is not disclosed.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-673": {
"value": "4\u2003Net operating costs 2025 2024 US$m US$m Cost of sales (24,798) (25,896) Other operating income 854 494 Selling and distribution costs (3,832) (3,846) Administration expenses (2,496) (2,425) Other operating expenses (401) (727) (30,673) (32,400) The following credits/(charges) are included in net operating costs: Cost of stocks recognised as expense (18,960) (19,740) Cost of properties for sale recognised as expense (323) (824) Amortisation of intangible assets (130) (152) Depreciation of tangible assets (1,102) (1,062) Amortisation/depreciation of right-of-use assets (929) (928) Depreciation of bearer plants (31) (32) Impairment of intangible assets \u2013 goodwill (3) (142) \u2013 other (12) (27) (15) (169) Impairment of tangible assets (6) (12) Impairment of right-of-use assets (13) (5) Write down of properties for sale (314) (147) Write down of stocks and work in progress (40) (55) Reversal of write down of stocks and work in progress 33 28 Impairment of financing debtors (101) (99) Impairment of trade debtors, contract assets and other debtors (43) (16) Operating expenses arising from investment properties (156) (182) Net foreign exchange gains/(losses) 36 (42) Employee benefit expense \u2013 salaries and benefits in kind (3,633) (3,619) \u2013 share options granted (24) (12) \u2013 defined benefit pension plans (99) (87) \u2013 defined contribution pension plans (87) (86) (3,843) (3,804) Expenses relating to low-value leases (6) (1) Expenses relating to short-term leases (124) (150) Expenses relating to variable lease payment not included in lease liabilities (63) (58) Auditors\u2019 remuneration \u2013 audit (21) (24) \u2013 non-audit services (6) (6) (27) (30) Gain on lease modification and termination 8 5 Sublease income 6 6 Dividend income from equity investments 77 77 Interest income from debt investments 67 61 Rental income from properties 7 8 Write down of properties for sale comprised Hongkong Land\u2019s properties in Chinese mainland arising from the deterioration in market conditions that resulted in projected sales prices being lower than development costs. A corresponding deferred tax credit of US$2 million (2024: US$11 million) was recognised. 4\u2003Net operating costs (continued) 2025 2024 US$m US$m Net operating costs included the following gains/(losses) from non-trading items: Non-strategic business (refer note 2) (556) (1,025) Change in fair value of other investments 5 (9) Change in fair value of derivative (66) \u2013 Impairment of goodwill (refer note 10) (3) (142) Loss relating to divestment of interest in Yonghui Superstores Co., Ltd (Yonghui) (128) (114) Divestment of Singapore Food business 116 \u2013 Sale and closure of businesses 16 (137) Sale of hotels 110 (31) Sale of property interests (7) 74 Restructuring of businesses (12) (22) Other (47) (54) (572) (1,460)",
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"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-674": {
"value": "5\u2003Net financing charges 2025 2024 US$m US$m Interest expense \u2013 bank loans and advances (281) (373) \u2013 interest on lease liabilities (143) (143) \u2013 other (250) (255) (674) (771) Interest capitalised 10 18 Commitment and other fees (38) (43) Financing charges (702) (796) Financing income 264 270 (438) (526)",
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"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"fact-675": {
"value": "6\u2003Share of results of associates and joint ventures 2025 2024 US$m US$m By business: Jardine Pacific 149 137 Zhongsheng 56 67 Hongkong Land 710 254 DFI Retail 92 84 Mandarin Oriental 28 13 Jardine Cycle & Carriage 114 118 Astra 571 635 Corporate and other interests 1 (9) 1,721 1,299 Share of results of associates and joint ventures included a write-down of US$60 million (2024: US$178 million) on the Chinese mainland properties for sale in Hongkong Land\u2019s property joint ventures, arising from the deterioration in market conditions that resulted in projected sales prices being lower than development costs. 2025 2024 US$m US$m Share of results of associates and joint ventures included the following gains/(losses) from non-trading items: Non-strategic business (refer note 2) 231 25 Change in fair value of investment properties 386 136 Change in fair value of other investments 5 27 Sale and closure of businesses (2) 28 Sale of land interests 10 \u2013 Other (3) (17) 627 199 Results are shown after tax and non-controlling interests in the associates and joint ventures.",
"dimensions": {
"concept": "jardinematheson:DisclosureOfShareOfResultsOfAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-676": {
"value": "7\u2003Tax 2025 2024 US$m US$m Tax charged to profit and loss is analysed as follows: Current tax (880) (894) Deferred tax (30) 18 (910) (876) China (225) (151) Indonesia (601) (666) Other Southeast Asia (31) (17) Rest of the world (53) (42) (910) (876) Reconciliation between tax expense and tax at the applicable tax rate*: Tax at applicable tax rate (669) (297) Income not subject to tax \u2013 change in fair value of investment properties 95 6 \u2013 other items 193 182 Expenses not deductible for tax purposes \u2013 change in fair value of investment properties (77) (353) \u2013 other items (244) (293) Tax losses and temporary differences not recognised (127) (72) Utilisation of previously unrecognised tax losses and temporary differences 29 17 Recognition of previously unrecognised tax losses and temporary differences 6 6 Deferred tax assets written off (12) (19) Deferred tax liabilities written back 3 20 (Underprovision)/overprovision in prior years (11) 6 Withholding tax (60) (93) Provision of land appreciation tax in Chinese mainland (24) (6) Effect of changes in tax legislation \u2013 14 Other (12) 6 (910) (876) Tax relating to components of other comprehensive income is analysed as follows: Remeasurements of defined benefit plans (5) (2) Cash flow hedges 52 (1) 47 (3) * The applicable tax rate for the year was 27.0% (2024: 46.5%) and represents the weighted average of the rates of taxation prevailing in the territories in which the Group operates. The decrease in applicable tax rate is mainly caused by a change in the geographic mix of the Group\u2019s profits and losses. The non-trading tax charged to profit and loss for the year was US$113 million (2024: US$50 million), mainly from the build-to-sell business performance. The remaining items, mainly fair value change on investment properties and impairment on certain assets, were not subject to tax. Share of tax charge of associates and joint ventures of US$600 million (2024: US$406 million) is included in share of results of associates and joint ventures. Share of tax credit of US$4 million (2024: tax charge of US$1 million) is included in other comprehensive income of associates and joint ventures. 7\u2003Tax (continued) The Group is within the scope of the OECD Pillar Two model rules, and has applied the exception to recognising and disclosing information about deferred tax assets and liabilities relating to Pillar Two income taxes. Pillar Two legislation has been enacted in most jurisdictions in which the Group operates. The Group is in scope of the enacted legislation and has performed an assessment of the Group\u2019s potential exposure to Pillar Two income taxes. The assessment of the potential exposure to Pillar Two income taxes is based on the latest financial information for the year ended 31 December 2025 of the constituent entities in the Group. Based on the assessment, the effective tax rates in most of the jurisdictions in which the Group operates are above 15%. However, there are a limited number of jurisdictions where the effective tax rate is slightly below or close to 15%. The income tax expense related to Pillar Two income taxes in the relevant jurisdiction is assessed to be immaterial.",
"dimensions": {
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"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-677": {
"value": "8\u2003Earnings/(loss) per share Basic earnings per share of US$3.78 (2024: loss per share of US$1.61) is calculated on profit attributable to shareholders of US$1,109 million (2024: loss of US$468 million). Basic earnings per share calculated on the underlying profit attributable to shareholders of US$1,681 million (2024: US$1,518 million) is US$5.72 (2024: US$5.24). Both of these are calculated based on the weighted average number of 294 million (2024: 290 million) shares in issue during the year. Diluted earnings per share of US$3.77 (2024: loss per share of US$1.61) are calculated on adjusted profit attributable to shareholders of US$1,107 million (2024: loss of US$468 million). Diluted earnings per share calculated on adjusted underlying profit attributable to shareholders of US$1,679 million (2024: US$1,518 million) is US$5.72 (2024: US$5.23). Both of these are calculated based on the weighted average number of 294 million (2024: 290 million) shares in issue during the year. There were no shares deemed to be issued for no consideration for the calculation of diluted earnings per share under the share-based long-term incentive plan for the years ended 31 December 2025 and 2024.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"fact-678": {
"value": "9\u2003Non-trading items 2025 2024 Profit before tax Attributable to shareholders Profit before tax Attributable to shareholders US$m US$m US$m US$m By business: Jardine Pacific (14) (14) (14) (13) Zhongsheng (734) (734) (293) (293) Hongkong Land 900 441 (1,905) (1,052) DFI Retail (43) (37) (509) (392) Mandarin Oriental (232) (205) (187) (157) Jardine Cycle & Carriage (107) (91) (134) (106) Astra (18) (4) (44) (20) Corporate and other interests 87 72 47 47 (161) (572) (3,039) (1,986) An analysis of non-trading items is set out below: Non-strategic business (refer note 2) 83 \u2013 (58) (47) Change in fair value of investment properties \u2013 Hongkong Land 904 488 (1,839) (1,001) \u2013 other (346) (307) (238) (208) 558 181 (2,077) (1,209) Change in fair value of other investments 10 12 18 22 Change in fair value of derivative (66) (36) \u2013 \u2013 Impairment of goodwill (refer note 10) (3) (3) (142) (112) Impairment of associates \u2013 investment in Zhongsheng (refer note 15) (732) (732) (277) (277) \u2013 investment in Robinsons Retail (refer note 15) \u2013 \u2013 (231) (179) \u2013 other (66) (24) \u2013 \u2013 (798) (756) (508) (456) Sale and closure of businesses \u2013 divestment of interest in Yonghui (128) (95) (114) (89) \u2013 divestment of Singapore Food business 116 88 \u2013 \u2013 \u2013 other 14 (11) (109) (85) 2 (18) (223) (174) Sale of hotels 110 96 (31) (28) Sale of land and property interests 4 3 74 67 Restructuring of businesses (13) (9) (22) (16) Other (48) (42) (70) (33) (161) (572) (3,039) (1,986)",
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"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-679": {
"value": "10\u2003Intangible assets Goodwill Franchise rights Concession rights Deferred exploration costs Other Total US$m US$m US$m US$m US$m US$m 2025 Cost 1,071 146 657 1,376 693 3,943 Amortisation and impairment (377) (7) (82) (933) (428) (1,827) Net book value at 1 January 694 139 575 443 265 2,116 Exchange differences (14) (4) (21) 3 (5) (41) New subsidiaries 2 \u2013 \u2013 \u2013 \u2013 2 Additions \u2013 1 24 48 81 154 Disposals (32) \u2013 \u2013 \u2013 (12) (44) Classified as held for sale (16) \u2013 \u2013 \u2013 \u2013 (16) Amortisation \u2013 (2) (11) (54) (63) (130) Impairment charge (3) \u2013 \u2013 (10) (2) (15) Net book value at 31 December 631 134 567 430 264 2,026 Cost 989 143 657 1,433 708 3,930 Amortisation and impairment (358) (9) (90) (1,003) (444) (1,904) 631 134 567 430 264 2,026 2024 Cost 1,194 139 665 1,320 652 3,970 Amortisation and impairment (364) (2) (77) (842) (411) (1,696) Net book value at 1 January 830 137 588 478 241 2,274 Exchange differences (18) (7) (27) 1 (6) (57) New subsidiaries 4 \u2013 \u2013 \u2013 25 29 Purchase price adjustment 58 \u2013 \u2013 \u2013 13 71 Additions \u2013 10 23 55 71 159 Disposals (38) \u2013 \u2013 \u2013 (1) (39) Amortisation \u2013 (1) (9) (72) (70) (152) Impairment charge (142) \u2013 \u2013 (19) (8) (169) Net book value at 31 December 694 139 575 443 265 2,116 Cost 1,071 146 657 1,376 693 3,943 Amortisation and impairment (377) (7) (82) (933) (428) (1,827) 694 139 575 443 265 2,116 2025 2024 US$m US$m Goodwill allocation by business: Jardine Pacific 22 22 DFI Retail 73 94 Mandarin Oriental 12 40 Astra 524 538 631 694 10\u2003Intangible assets (continued) Goodwill relating to DFI Retail is allocated to groups of cash-generating units (CGU) identified by banners or groups of stores acquired in each geographical segment. Management has assessed the recoverable amount of each CGU based on value-in-use calculations using cash flow projections in the approved budgets which have forecasts covering a period of three years and projections for a further two years. Cash flows beyond the projection periods were extrapolated using the assumptions on average sales growth rates, average annual profit growth rates, pre-tax discount rates and long-term growth rates. The pre-tax discount rates reflected business specific risks relating to the relevant industries, business life-cycle and the risk related to the places of operation. Key assumptions used for value-in-use calculations for the DFI Retail goodwill in 2025 include budgeted gross margins between 29% and 62% (2024: 37% and 64%) and long-term sales growth rate of 2% and 3% (2024: 2% and 2.2%) to project cash flows, which vary across the group\u2019s business segments and geographical locations, over a five-year period, and were based on management\u2019s expectations for the market development; and pre-tax discount rate between 10% to 15% (2024: 9%) applied to the cash flow projections. The discount rates used reflect business specific risks relating to the relevant industry, business life-cycle and geographical location. On the basis of this review, DFI Retail management concluded that no impairment was required. During 2024, the goodwill relating to its San Miu business in Macau of US$120 million was fully impaired. Key assumptions used for value-in-use calculation for San Miu business in Macau in 2024, included average sales growth rate of 2.2% and average gross profit growth rate of 0.8%. Cash flows beyond the five-year period were extrapolated using long-term growth rate of 2.2% and pre-tax discount rate of 9.9%. Goodwill relating to Astra mainly represents goodwill arising from acquisition of shares in Astra which is regarded as an operating segment, and those arising from Astra\u2019s acquisition of subsidiaries. In 2025, for the purpose of impairment review on goodwill arising from acquisition of Astra\u2019s shares, the carrying value of Astra is compared with the recoverable amount measured by reference to the quoted market price of the shares held. The impairment review of goodwill in 2024 was made by comparing the carrying amount of Astra, including the goodwill arising from the acquisition of shares, with the recoverable amount. The recoverable amount was determined based on a value-in-use calculation. This calculation used pre-tax cash flow projections based on financial budgets approved by management covering a three-year period. Cash flows beyond the three-year period were extrapolated using estimated growth rates between 5% and 6% and a pre-tax discount rate of 15%. The growth rate did not exceed the long-term average growth rate of the industries that Astra operated in. The pre-tax discount rate reflected business specific risks relating to Astra. On the basis of these reviews, management concluded no impairment had occurred at 31 December 2025 and 2024. Franchise rights mainly include rights under franchise agreements with automotive and heavy equipment manufacturers. These franchise agreements are deemed to have indefinite lives because either they do not have any term of expiry or their renewal would be probable and would not involve significant costs, taking into account the history of renewal and the relationships between the franchisee and the contracting parties. The carrying amounts of these franchise rights comprise mainly Astra\u2019s automotive of US$46 million (2024: US$47 million) and heavy equipment of US$80 million (2024: US$84 million), are not amortised as such rights will contribute cash flows for an indefinite period. Management has performed an impairment review of the carrying amounts of these franchise rights at 31 December 2025 and has concluded that no impairment has occurred. The impairment review was made by comparing the carrying amounts of the CGU in which the franchise rights reside with the recoverable amounts of the CGU. The recoverable amounts of the CGU are determined based on value-in-use calculations. These calculations use pre-tax cash flow projections based on financial budgets approved by management covering a three-year period. Cash flows beyond the three-year period are extrapolated using growth rates between 3% and 4% (2024: 3% and 4%). Pre-tax discount rates between 19% and 22% (2024: 20% and 22%) reflecting specific risks relating to the relevant industries, are applied to the cash flow projections. Other intangible assets comprise trademarks and computer software. The amortisation charges are all recognised in arriving at operating profit and are included in cost of sales, selling and distribution costs and administration expenses. The remaining amortisation periods for intangible assets are as follows: Concession rights by traffic volume over 30 to 34 years Computer software up to 8 years Deferred exploration costs by unit of production Other various",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"fact-680": {
"value": "11\u2003Tangible assets Freehold properties Buildings on leasehold land Leasehold improve- ments Mining properties Plant & machinery Furniture, equipment & motor vehicles Total US$m US$m US$m US$m US$m US$m US$m 2025 Cost 524 2,688 1,494 2,094 6,955 2,368 16,123 Depreciation and impairment (86) (1,309) (1,063) (1,122) (4,464) (1,505) (9,549) Net book value at 1 January 438 1,379 431 972 2,491 863 6,574 Exchange differences 26 (30) 5 (13) (66) (19) (97) New subsidiaries \u2013 \u2013 2 \u2013 \u2013 1 3 Additions \u2013 201 121 \u2013 612 363 1,297 Disposals \u2013 (2) (22) \u2013 (29) (16) (69) Transfer from investment properties (refer note 13) \u2013 52 \u2013 \u2013 \u2013 \u2013 52 Transfer from/(to) stock and work in progress \u2013 \u2013 \u2013 \u2013 1 (33) (32) Transfer from properties for sale \u2013 49 \u2013 \u2013 \u2013 7 56 Transfer \u2013 1 (1) \u2013 \u2013 \u2013 \u2013 Classified as held for sale (38) (4) (1) \u2013 (3) (3) (49) Depreciation charge (7) (97) (112) (76) (572) (238) (1,102) (Impairment charge)/reversal of impairment charge \u2013 \u2013 (5) \u2013 (2) 1 (6) Net book value at 31 December 419 1,549 418 883 2,432 926 6,627 Cost 478 2,929 1,493 1,998 6,954 2,449 16,301 Depreciation and impairment (59) (1,380) (1,075) (1,115) (4,522) (1,523) (9,674) 419 1,549 418 883 2,432 926 6,627 2024 Cost 541 2,378 1,472 2,223 6,807 2,297 15,718 Depreciation and impairment (85) (1,093) (1,035) (1,065) (4,405) (1,450) (9,133) Net book value at 1 January 456 1,285 437 1,158 2,402 847 6,585 Exchange differences (6) (48) (11) (20) (93) (35) (213) New subsidiaries \u2013 7 \u2013 \u2013 2 6 15 Purchase price adjustment \u2013 3 \u2013 (82) \u2013 \u2013 (79) Additions 8 122 119 \u2013 735 312 1,296 Disposals (13) (37) (5) \u2013 (37) (15) (107) Transfer from right-of-use assets \u2013 \u2013 \u2013 \u2013 1 \u2013 1 Transfer from/(to) investment properties (refer note 13) \u2013 139 (1) \u2013 \u2013 \u2013 138 Transfer from/(to) stock and work in progress \u2013 \u2013 \u2013 \u2013 34 (20) 14 Classified as held for sale \u2013 (2) \u2013 \u2013 \u2013 \u2013 (2) Depreciation charge (7) (90) (106) (84) (544) (231) (1,062) Impairment charge \u2013 \u2013 (2) \u2013 (9) (1) (12) Net book value at 31 December 438 1,379 431 972 2,491 863 6,574 Cost 524 2,688 1,494 2,094 6,955 2,368 16,123 Depreciation and impairment (86) (1,309) (1,063) (1,122) (4,464) (1,505) (9,549) 438 1,379 431 972 2,491 863 6,574 11\u2003Tangible assets (continued) In November 2025, the gold mining operations of Astra were affected by Cyclone Senyar which caused flash floods and landslides in several regions of Sumatera in Indonesia. In December 2025, management decided to temporarily halt gold mining operations. Within mining properties, the carrying values of gold mining properties and gold mining cash generating unit amounted to US$296 million and US$885 million, respectively, and based on impairment assessment, these amounts are considered recoverable. The recoverable amount was determined using key assumptions, including the gold price forecast, the post-tax discount rate, and the estimated timing for the resumption of mining operations. Rental income from properties and other tangible assets amounted to US$364 million (2024: US$393 million) with contingent rents of US$5 million (2024: US$4 million). The maturity analysis of the undiscounted lease payments to be received after the balance sheet date are as follows: 2025 2024 US$m US$m Within one year 64 62 Between one and two years 30 28 Between two and five years 27 22 Beyond five years 12 \u2013 133 112 At 31 December 2025, the carrying amount of tangible assets pledged as security for borrowings amounted to US$130 million (2024: US$26 million) (refer note 29).",
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"fact-681": {
"value": "12\u2003Right-of-use assets Leasehold land Properties Plant & machinery Motor vehicles Total US$m US$m US$m US$m US$m 2025 Cost 1,509 7,226 122 87 8,944 Amortisation/depreciation and impairment (542) (4,273) (54) (51) (4,920) Net book value at 1 January 967 2,953 68 36 4,024 Exchange differences (18) 63 (3) \u2013 42 New subsidiaries \u2013 26 \u2013 \u2013 26 Additions 28 184 47 35 294 Disposals (1) (385) \u2013 \u2013 (386) Transfer from investment properties (refer note 13) 5 \u2013 \u2013 \u2013 5 Transfer from properties for sale 11 \u2013 \u2013 \u2013 11 Classified as held for sale (1) \u2013 \u2013 \u2013 (1) Modifications to lease terms \u2013 461 \u2013 (1) 460 Amortisation/depreciation charge (54) (808) (42) (25) (929) Impairment charge \u2013 (13) \u2013 \u2013 (13) Net book value at 31 December 937 2,481 70 45 3,533 Cost 1,509 6,734 113 87 8,443 Amortisation/depreciation and impairment (572) (4,253) (43) (42) (4,910) 937 2,481 70 45 3,533 12\u2003Right-of-use assets (continued) Leasehold land Properties Plant & machinery Motor vehicles Total US$m US$m US$m US$m US$m 2024 Cost 1,369 7,187 145 86 8,787 Amortisation/depreciation and impairment (503) (4,088) (70) (46) (4,707) Net book value at 1 January 866 3,099 75 40 4,080 Exchange differences (31) (56) (3) (2) (92) New subsidiaries 17 1 \u2013 \u2013 18 Purchase price adjustment (7) \u2013 \u2013 \u2013 (7) Additions 21 341 41 26 429 Disposals (5) (35) \u2013 \u2013 (40) Revaluation surplus before transfer to investment properties 97 \u2013 \u2013 \u2013 97 Transfer to tangible assets \u2013 \u2013 (1) \u2013 (1) Transfer from investment properties (refer note 13) 68 \u2013 \u2013 \u2013 68 Classified as held for sale (4) \u2013 \u2013 \u2013 (4) Modifications to lease terms \u2013 409 \u2013 \u2013 409 Amortisation/depreciation charge (55) (801) (44) (28) (928) Impairment charge \u2013 (5) \u2013 \u2013 (5) Net book value at 31 December 967 2,953 68 36 4,024 Cost 1,509 7,226 122 87 8,944 Amortisation/depreciation and impairment (542) (4,273) (54) (51) (4,920) 967 2,953 68 36 4,024 The typical lease term associated with the right-of-use assets are as follows: Leasehold land 8 to 99 years Properties 1 to 20 years Plant & machinery 1 to 6 years Motor vehicles 1 to 6 years Leasehold land included a hotel property in Hong Kong with carrying value of US$122 million (2024: US$122 million) which is amortised over 895 years. At 31 December 2025, the carrying amount of leasehold land pledged as security for borrowings amounted to US$17 million (2024: none) (refer note 29).",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-682": {
"value": "13\u2003Investment properties Commercial properties Residential properties Total Completed Under development Completed Under development US$m US$m US$m US$m US$m 2025 At 1 January 24,942 2,065 750 322 28,079 Exchange differences (5) (8) (4) \u2013 (17) New subsidiaries 414 10 \u2013 \u2013 424 Additions 153 149 \u2013 \u2013 302 Disposals (1,119) \u2013 \u2013 \u2013 (1,119) Transfer to tangible assets (refer note 11) (52) \u2013 \u2013 \u2013 (52) Transfer to right-of-use assets (refer note 12) (5) \u2013 \u2013 \u2013 (5) Transfer from properties for sale 832 \u2013 \u2013 \u2013 832 Transfer 2,034 (2,034) \u2013 \u2013 \u2013 Classified as held for sale (1,153) \u2013 \u2013 \u2013 (1,153) Change in fair value 285 (110) 1 (4) 172 At 31 December 26,326 72 747 318 27,463 Freehold properties 117 Leasehold properties 27,346 27,463 2024 At 1 January 27,018 2,150 676 322 30,166 Exchange differences 87 13 7 2 109 Additions 78 184 \u2013 \u2013 262 Disposals (6) (1) (13) \u2013 (20) Transfer from/(to) tangible assets # (refer note 11) (140) 1 1 \u2013 (138) Transfer from/(to) right-of-use assets # (refer note 12) (85) (71) 88 \u2013 (68) Classified as held for sale (19) \u2013 \u2013 \u2013 (19) Change in fair value # (1,991) (211) (9) (2) (2,213) At 31 December 24,942 2,065 750 322 28,079 Freehold properties 122 Leasehold properties 27,957 28,079 # Movements in completed commercial properties in 2024 included the Group\u2019s reclassification of properties in Hong Kong, which are used for its own purposes (including as offices, hotel and retail outlets), to tangible assets of US$142 million (cost of US$343 million and accumulated depreciation of US$201 million) and right-of-use assets of US$94 million (cost of US$102 million and accumulated depreciation of US$8 million). Decrease in fair value for 2024 included US$474 million reversal of cumulative historical fair value gains on these reclassified properties. In April 2025, Hongkong Land entered into sale and purchase agreements with Hong Kong Exchanges and Clearing Limited for the sale of its interest in certain floors of One Exchange Square for a total cash consideration of approximately US$810 million. The transaction will conclude in stages as individual floors are handed over, with the full transaction expected to conclude within 2026. US$368 million cash consideration was received during 2025, with the remaining floors to be sold, previously classified as investment properties, classified as held for sale at 31 December 2025 (refer note 23). In October 2025, Mandarin Oriental entered into a sale and purchase agreement with Alibaba Group and Ant Group for the sale of the top thirteen floors of One Causeway Bay (Levels 21\u201335), together with the building\u2019s rooftop signage and 50 parking spaces, for a consideration of US$925 million. The sale of Levels 21 to 35 was completed in December 2025. 13\u2003Investment properties (continued) The Group measures its investment properties at fair value. The fair values of the Group\u2019s investment properties at 31 December 2025 and 2024 have been determined on the basis of valuations carried out by independent valuers holding a recognised relevant professional qualification and have recent experience in the locations and segments of the investment properties valued. The completed commercial properties were principally held by Hongkong Land. Hongkong Land engaged Jones Lang LaSalle to value the majority of their commercial investment properties in Hong Kong, Chinese mainland, Singapore and Cambodia which are either freehold or held under leases with unexpired lease terms of more than 25 years. The valuations, which conform to the International Valuation Standards issued by the International Valuation Standards Council and the HKIS Valuation Standards issued by the Hong Kong Institute of Surveyors, were arrived at by reference to the net income, allowing for reversionary potential, of each completed commercial property. The valuations are comprehensively reviewed by Hongkong Land. Fair value measurements of residential properties using no significant unobservable inputs (Level 2) Fair values of completed residential properties are generally derived using the direct comparison method. This valuation method is based on comparing the property to be valued directly with other comparable properties, which have recently transacted. However, given the heterogeneous nature of real estate properties, appropriate adjustments are usually required to allow for any qualitative differences that may affect the price likely to be achieved by the property under consideration. Fair value measurements of commercial properties using significant unobservable inputs (Level 3) Fair values of completed commercial properties in Hong Kong, the Chinese mainland and Singapore are generally derived using the income capitalisation method. This valuation method is based on the capitalisation of the net income and reversionary income potential by adopting appropriate capitalisation rates, which are derived from analysis of sale transactions and valuers\u2019 interpretation of prevailing investor requirements or expectations. The prevailing market rents adopted in the valuation have reference to valuers\u2019 views of recent lettings, within the subject properties and other comparable properties. Fair values of completed commercial properties in Cambodia are generally derived using the discounted cash flow method. The net present value of the income stream is estimated by applying an appropriate discount rate which reflects the risk profile. Fair values of under development commercial properties in Hongkong Land are generally derived using the residual method. This valuation method is essentially a means of valuing the land by reference to its development potential by deducting development costs together with developer\u2019s profit and risk from the estimated capital value of the proposed development assuming completion as at the date of valuation. The table below analyses the Group\u2019s investment properties carried at fair value, by the levels in the fair value measurement hierarchy: Commercial properties Residential properties Total Completed Under development Completed Under development US$m US$m US$m US$m US$m 2025 Fair value measurements using \u2013 no significant unobservable inputs 145 14 265 \u2013 424 \u2013 significant unobservable inputs 26,181 58 482 318 27,039 26,326 72 747 318 27,463 2024 Fair value measurements using \u2013 no significant unobservable inputs 202 14 750 \u2013 966 \u2013 significant unobservable inputs 24,740 2,051 \u2013 322 27,113 24,942 2,065 750 322 28,079 13\u2003Investment properties (continued) Movement of investment properties which are valued based on unobservable inputs during the years ended 31 December 2025 and 2024 are as follows: Commercial properties Residential properties Total Completed Under development Completed Under development US$m US$m US$m US$m US$m 2025 At 1 January 24,740 2,051 \u2013 322 27,113 Exchange differences (1) (8) 2 \u2013 (7) New subsidiaries 414 10 \u2013 \u2013 424 Additions 153 149 \u2013 \u2013 302 Disposals (1,119) \u2013 \u2013 \u2013 (1,119) Transfer to tangible assets (52) \u2013 \u2013 \u2013 (52) Transfer from properties for sale 832 \u2013 \u2013 \u2013 832 Transfer 2,034 (2,034) \u2013 \u2013 \u2013 Transfer between categories 38 \u2013 480 \u2013 518 Classified as held for sale (1,153) \u2013 \u2013 \u2013 (1,153) Change in fair value 295 (110) \u2013 (4) 181 At 31 December 26,181 58 482 318 27,039 2024 At 1 January 26,811 2,148 \u2013 322 29,281 Exchange differences 92 14 \u2013 2 108 Additions 78 182 \u2013 \u2013 260 Disposals (6) \u2013 \u2013 \u2013 (6) Transfer to tangible assets (141) \u2013 \u2013 \u2013 (141) Transfer to right-of-use assets (88) (82) \u2013 \u2013 (170) Classified as held for sale (19) \u2013 \u2013 \u2013 (19) Change in fair value (1,987) (211) \u2013 (2) (2,200) At 31 December 24,740 2,051 \u2013 322 27,113 The Group\u2019s policy is to recognise transfers between fair value measurement categories as of the date of the event or change in circumstances that caused the transfer. 13\u2003Investment properties (continued) Information about fair value measurements of Hongkong Land\u2019s completed commercial properties using significant unobservable inputs at 31 December 2025: Fair value Valuation method Range of significant unobservable inputs Prevailing market rent per month Capitalisation/ discount rate US$m US$ % 2025 Hong Kong \u2013 office 17,849 Income capitalisation 12.7 per square foot 2.90 to 3.50 \u2013 retail 4,635 Income capitalisation 30.0 per square foot 4.25 to 5.00 22,484 Chinese mainland \u2013 office 31 Income capitalisation 12.3 per square metre 6.00 \u2013 retail 1,834 Income capitalisation 21.5 to 124.9 per square metre 3.50 to 5.00 1,865 Cambodia 63 Discounted cash flow 20.8 to 29.0 per square metre 12.50 to 13.50 Total 24,412 Information about fair value measurements of Hongkong Land\u2019s and Mandarin Oriental\u2019s commercial properties using significant unobservable inputs at 31 December 2024: Fair value Valuation method Range of significant unobservable inputs Prevailing market rent per month Capitalisation/ discount rate US$m US$ % 2024 Completed properties: Hong Kong \u2013 office 18,593 Income capitalisation 12.8 per square foot 2.90 to 3.50 \u2013 retail 4,110 Income capitalisation 28.8 per square foot 4.25 to 5.00 22,703 Chinese mainland 996 Income capitalisation 105.1 per square metre 3.50 Singapore 581 Income capitalisation 7.5 per square foot 3.35 to 4.80 Cambodia 66 Discounted cash flow 21.0 to 30.0 per square metre 12.50 to 13.50 Total 24,346 Under development property: Hong Kong 2,003 Residual 7.2 to 9.8 per square foot 2.55 to 3.95 Prevailing market rents are estimated based on independent valuers\u2019 view of recent lettings, within the subject properties and other comparable properties. Capitalisation and discount rates are estimated by independent valuers based on the risk profile of the properties being valued. 13\u2003Investment properties (continued) An increase/decrease to prevailing market rent will increase/decrease valuations, while an increase/decrease to capitalisation/ discount rate will decrease/increase valuations. Sensitivity analyses have been performed to assess the impact on the valuations of changes in the two significant unobservable inputs for prevailing market rents and capitalisation rates on completed commercial properties (2024: completed and under development commercial properties) in Hong Kong, which contributed 82% (2024: 88%) of the total investment properties at 31 December 2025. The impact of any reasonably possible change in the assumptions for other investment properties would not be material. The Group believes this captures the range of variations in these key valuation assumptions. The results are shown in the table below: Change in assumption Increase/(decrease) in valuations Completed properties Under development property Increase in assumption Decrease in assumption Increase in assumption Decrease in assumption % US$m US$m US$m US$m 2025 Prevailing market rent per month 5.00 1,053 (1,022) N/A N/A Capitalisation rate 0.10 (641) 707 N/A N/A 2024 Prevailing market rent per month 5.00 1,035 (1,062) 104 (104) Capitalisation rate 0.10 (661) 703 (76) 82 The maturity analysis of lease payments, showing the undiscounted lease payments to be received over the remainder of the contractual lease term after the balance sheet date, including the estimated impact on lease payments from contractual rent reviews, are as follows: 2025 2024 US$m US$m Within one year 733 732 Between one and two years 614 582 Between two and three years 464 437 Between three and four years 353 265 Between four and five years 252 190 Beyond five years 524 313 2,940 2,519 Generally the Group\u2019s operating leases in respect of investment properties are for terms of three or more years. At 31 December 2025, the carrying amount of investment properties pledged as security for borrowings amounted to US$2,112 million (2024: US$996 million) (refer note 29). ",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-683": {
"value": "14\u2003Bearer plants 2025 2024 US$m US$m Cost 746 749 Depreciation (284) (268) Net book value at 1 January 462 481 Exchange differences (17) (22) Additions 31 35 Disposals (5) \u2013 Depreciation charge (31) (32) Net book value at 31 December 440 462 Immature bearer plants 83 89 Mature bearer plants 357 373 440 462 Cost 732 746 Depreciation (292) (284) 440 462 The Group\u2019s bearer plants are primarily for the production of palm oil. At 31 December 2025 and 2024, the Group\u2019s bearer plants had not been pledged as security for borrowings.",
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"fact-684": {
"value": "15\u2003Associates and joint ventures 2025 2024 US$m US$m Associates Listed associates \u2013 Zhongsheng 674 1,342 \u2013 Nickel Industries 540 575 \u2013 Robinsons Retail \u2013 248 \u2013 other 495 339 1,709 2,504 Unlisted associates 2,483 2,234 Share of attributable net assets 4,192 4,738 Goodwill on acquisition 538 333 4,730 5,071 Amounts due from associates 435 435 5,165 5,506 Joint ventures Share of attributable net assets of unlisted joint ventures 8,931 10,663 Goodwill on acquisition 122 95 9,053 10,758 Amounts due from joint ventures 1,096 1,574 10,149 12,332 15,314 17,838 15\u2003Associates and joint ventures (continued) Fair value of the Group\u2019s listed associates at 31 December 2025, which were based on the quoted prices in active markets, amounted to US$2,259 million (2024: US$2,288 million). In May 2025, DFI Retail completed the disposal of its entire interest in Robinsons Retail, which operated multi-format retail business in the Philippines, to its controlling shareholder (refer note 33(i)). In September 2024, DFI Retail signed a share transfer agreement with a third party to sell its entire interest in Yonghui. The interest in Yonghui, with a carrying value of US$759 million, was reclassified to assets held for sale (refer note 23) and the equity basis of accounting was discontinued. In February 2025, DFI Retail completed the disposal of its 21.4% interest in Yonghui (refer note 33(i)). Siam City Cement Public Company Limited was disposed of in August 2024 (refer note 33(i)). Amounts due from associates are interest free, unsecured and have no fixed terms of repayment. Amounts due from joint ventures bear interest at fixed rates up to 8% per annum and are repayable within one to five years. Associates Joint ventures 2025 2024 2025 2024 US$m US$m US$m US$m Movements of associates and joint ventures during the year: At 1 January 5,506 7,048 12,332 12,726 Share of results after tax and non-controlling interests 360 390 1,361 909 Share of net exchange translation gain/(loss) arising during the year after non-controlling interests 48 (125) 294 (360) Share of other comprehensive (expense)/income after tax and non-controlling interests (6) 11 (19) (17) Dividends received (199) (283) (783) (696) Acquisitions, other increases in attributable interests and advances 467 148 180 383 Other disposals, decreases in attributable interests and repayment of advances (252) (415) (1,454) (573) Classified as held for sale (refer note 23) \u2013 (759) (1,710) (39) Impairment (746) (508) (52) \u2013 Other (13) (1) \u2013 (1) At 31 December 5,165 5,506 10,149 12,332 15\u2003Associates and joint ventures (continued) An impairment review was performed by management on the carrying values of investment in associates and joint ventures at 31 December 2025. Following the review, the fair value of the Corporate\u2019s investment in Zhongsheng was below its carrying value. Management assessed the recoverable amount based on fair value less costs to sell. Fair value was determined using a valuation model that reflects the characteristics of the investment as a single unit of account, being a 21.4% interest in Zhongsheng, measured by reference to the quoted market price of Zhongsheng shares at 31 December 2025 and making adjustments to take into consideration the size of the Group\u2019s shareholding. Management concluded impairment charge of US$732 million was required on Zhongsheng. At 31 December 2024, the fair value of Corporate\u2019s investment in Zhongsheng and DFI Retail\u2019s investment in Robinsons Retail were below their carrying values. Management conducted impairment reviews by using value-in-use calculations and concluded impairment of US$231 million (Group\u2019s attributable share of US$179 million) and US$277 million were required on Robinsons Retail and Zhongsheng, respectively. To calculate the value-in-use for Zhongsheng in 2024, management prepared detailed estimates for the next five years. The key assumptions used in 2024 included probability weighted average revenue growth rate of 4.6%. Cash flows beyond the five-year period were extrapolated using a probability weighted long-term growth rate of 2.1% and a pre-tax discount rate of 15.4%. The model was sensitive to changes in key assumptions. A 0.5% decrease in average revenue growth and a 1% increase in pre-tax discount rate would result in further impairment of US$43 million and US$115 million, respectively. To calculate the value-in-use for Robinsons Retail in 2024, management estimated the discounted future cash inflows derived from holding the investment and from its ultimate disposal. For the disposal cash inflow, management used Robinsons Retail\u2019s 12-month average share price and referred to industry benchmarks for retail mergers and acquisitions, specifically to determine the average premium applied to the prevailing share price for these transactions. A discount rate of 11% was applied in calculating the discounted future cash inflows. A 10% decrease in the disposal cash inflow would result in a further impairment of US$24 million. 15\u2003Associates and joint ventures (continued) (a) Investment in associates The material associates of the Group are listed below. These associates have share capital consisting solely of ordinary shares, which are held directly by the Group. Nature of investments in material associates in 2025 and 2024: Name of entity Nature of business Place of incorporation/ principal place of business/ place of listing % of ownership interest 2025 2024 Zhongsheng Group Holdings Limited (Zhongsheng) Automotive Cayman Islands/ Chinese mainland/ Hong Kong 21 21 Maxim\u2019s Caterers Limited (Maxim\u2019s) Restaurants Hong Kong/Hong Kong/ Unlisted 50 50 Robinsons Retail Holdings, Inc. (Robinsons Retail) \u00a7 Health and beauty, food, department stores, specialty and DIY stores The Philippines/ The Philippines/ The Philippines \u2013 22 Yonghui Superstores Co., Ltd (Yonghui)^ Food China/Chinese mainland/ Shanghai \u2013 21 Truong Hai Group Corporation (THACO) Automotive, property development and agriculture Vietnam/Vietnam/ Unlisted 27 27 \u00a7 Disposed of in 2025. ^ Reclassified as assets held for sale in September 2024. Disposed of in February 2025. 15\u2003Associates and joint ventures (continued) Summarised financial information for material associates Summarised balance sheets at 31 December (unless otherwise indicated): Zhongsheng \u03a9 Maxim\u2019s Robinsons Retail \u00a7 THACO US$m US$m US$m US$m 2025 Non-current assets 6,206 2,530 \u2013 4,415 Current assets Cash and cash equivalents 1,795 321 \u2013 307 Other current assets 7,062 304 \u2013 4,049 Total current assets 8,857 625 \u2013 4,356 Non-current liabilities Financial liabilities* (2,583) (827) \u2013 (2,167) Other non-current liabilities* (435) (194) \u2013 (209) Total non-current liabilities (3,018) (1,021) \u2013 (2,376) Current liabilities Financial liabilities* (2,152) (603) \u2013 (2,703) Other current liabilities* (3,239) (116) \u2013 (1,235) Total current liabilities (5,391) (719) \u2013 (3,938) Non-controlling interests \u2013 (166) \u2013 (311) Net assets 6,654 1,249 \u2013 2,146 2024 Non-current assets 6,213 2,612 1,781 4,253 Current assets Cash and cash equivalents 2,360 195 161 65 Other current assets 6,148 263 633 3,490 Total current assets 8,508 458 794 3,555 Non-current liabilities Financial liabilities* (2,323) (604) (510) (1,287) Other non-current liabilities* (484) (179) (112) (210) Total non-current liabilities (2,807) (783) (622) (1,497) Current liabilities Financial liabilities* (2,362) (889) (275) (2,625) Other current liabilities* (3,269) (108) (429) (1,357) Total current liabilities (5,631) (997) (704) (3,982) Non-controlling interests (23) (141) (86) (322) Net assets 6,260 1,149 1,163 2,007 * Financial liabilities exclude trade and other payables and provisions, which are presented under other current and non-current liabilities. \u03a9 Based on the unaudited summarised balance sheets at 30 June 2025 and 2024. \u00a7 Disposed of in 2025. 2024 information was based on the unaudited summarised balance sheet at 30 September 2024. 15\u2003Associates and joint ventures (continued) Summarised financial information on comprehensive income for the year ended 31 December (unless otherwise indicated): Zhongsheng \u03a9 Maxim\u2019s Robinsons Retail \u00a7 THACO US$m US$m US$m US$m 2025 Revenue 21,397 3,083 \u2013 3,115 Depreciation and amortisation N/A (426) \u2013 (143) Interest income N/A 3 \u2013 96 Interest expense N/A (42) \u2013 (260) Profit from underlying business performance N/A 199 \u2013 308 Tax N/A (43) \u2013 (57) Profit after tax from underlying business performance N/A 156 \u2013 251 Loss after tax from non-trading items N/A (4) \u2013 \u2013 Profit after tax 283 152 \u2013 251 Other comprehensive income N/A 38 \u2013 \u2013 Total comprehensive income 283 190 \u2013 251 Dividends received from associates 44 37 \u2013 \u2013 2024 Revenue 24,523 3,070 3,461 2,916 Depreciation and amortisation N/A (435) (129) (134) Interest income N/A 4 3 102 Interest expense N/A (48) (54) (233) Profit from underlying business performance N/A 169 117 171 Tax N/A (28) (25) (19) Profit after tax from underlying business performance N/A 141 92 152 Profit/(loss) after tax from non-trading items N/A (4) 237 \u2013 Profit after tax 427 137 329 152 Other comprehensive income/(expense) N/A (11) 5 \u2013 Total comprehensive income 427 126 334 152 Dividends received from associates 52 41 11 \u2013 \u03a9 Information was based on management\u2019s estimate, with reference to the lowest recent external analyst forecasts for the year ended 31 December 2025 (2024: using an average of analyst estimates for the year ended 31 December 2024) as financial data for Zhongsheng is not available when the Group produces its consolidated financial results. When it was not possible to estimate certain summarised financial information, it has been marked as N/A. \u00a7 Disposed of in 2025. 2024 information was based on the unaudited summarised statement of comprehensive income for the 12 months ended 30 September 2024. The information contained in the summarised balance sheets and financial information on comprehensive income reflect the amounts presented in the financial statements of the associates adjusted for differences in accounting policies between the Group and the associates, and fair value of the associates at the time of acquisition. 15\u2003Associates and joint ventures (continued) Reconciliation of the summarised financial information Reconciliation of the summarised financial information presented to the carrying amount of the Group\u2019s interests in its material associates for the year ended 31 December: Zhongsheng \u03a9 Maxim\u2019s Robinsons Retail \u00a7 THACO US$m US$m US$m US$m 2025 Net assets 6,654 1,249 \u2013 2,146 Interest in associates (%) 21 50 \u2013 27 Group\u2019s share of net assets in associates 1,424 625 \u2013 574 Goodwill \u2013 \u2013 \u2013 149 Impairment (732) \u2013 \u2013 \u2013 Other (18) \u2013 \u2013 \u2013 Carrying value 674 625 \u2013 723 Fair value # 755 N/A \u2013 N/A 2024 Net assets 6,260 1,149 1,163 2,007 Interest in associates (%) 21 50 22 27 Group\u2019s share of net assets in associates 1,340 574 256 534 Goodwill \u2013 \u2013 \u2013 151 Other 2 \u2013 (8) \u2013 Carrying value 1,342 574 248 685 Fair value # 909 N/A 196 N/A # Fair values of the listed associates were based on quoted prices in active markets at 31 December 2025 and 2024. \u03a9 Based on the unaudited summarised balance sheets at 30 June 2025 and 2024. \u00a7 Disposed of in 2025, 2024 information was based on the unaudited summarised balance sheet at 30 September 2024. 15\u2003Associates and joint ventures (continued) The Group has interests in a number of individually immaterial associates. The following table analyses, in aggregate, the share of profit and other comprehensive income and carrying amount of these associates. 2025 2024 US$m US$m Share of profit 142 192 Share of other comprehensive income/(expense) 22 (8) Share of total comprehensive income 164 184 Carrying amount of interests in these associates 3,143 2,657 Contingent liabilities relating to the Group\u2019s interest in associates No financial guarantee in respect of facilities was made available to associates at 31 December 2025 and 2024. (b) Investment in joint ventures The material joint ventures of the Group are listed below. These joint ventures have share capital consisting solely of ordinary shares, which are held directly by the Group. Nature of investments in material joint ventures in 2025 and 2024: Name of entity Nature of business Place of incorporation and principal place of business % of ownership interest 2025 2024 Hongkong Land \u2013 Shanghai Yibin Property Co. Ltd. Property investment Shanghai 43 43 \u2013 Properties Sub F, Ltd Property investment Macau 49 49 \u2013 BFC Development LLP \u2206 Property investment Singapore 33 33 \u2013 Central Boulevard Development Pte Ltd \u2020 Property investment Singapore \u2013 33 \u2013 One Raffles Quay Pte Ltd \u2206 Property investment Singapore 33 33 Astra \u2013 PT Astra Honda Motor Automotive Indonesia 50 50 \u2206 Reclassified as assets held for sale in December 2025. \u2020 Disposed of in 2025. 15\u2003Associates and joint ventures (continued) Summarised financial information for material joint ventures Summarised balance sheets at 31 December: Shanghai Yibin Property Co. Ltd. Properties Sub F, Ltd BFC Development LLP \u2206 Central Boulevard Development Pte Ltd \u2020 One Raffles Quay Pte Ltd \u2206 PT Astra Honda Motor US$m US$m US$m US$m US$m US$m 2025 Non-current assets 6,505 1,087 N/A \u2013 N/A 1,210 Current assets Cash and cash equivalents 92 139 N/A \u2013 N/A 847 Other current assets 35 41 N/A \u2013 N/A 468 Total current assets 127 180 N/A \u2013 N/A 1,315 Non-current liabilities Financial liabilities* (834) \u2013 N/A \u2013 N/A (3) Other non-current liabilities* (406) (118) N/A \u2013 N/A (282) Total non-current liabilities (1,240) (118) N/A \u2013 N/A (285) Current liabilities Financial liabilities* (49) \u2013 N/A \u2013 N/A \u2013 Other current liabilities* (234) (37) N/A \u2013 N/A (1,058) Total current liabilities (283) (37) N/A \u2013 N/A (1,058) Net assets 5,109 1,112 N/A \u2013 N/A 1,182 2024 Non-current assets 3,607 1,134 3,977 3,099 2,910 1,260 Current assets Cash and cash equivalents 81 134 28 25 17 983 Other current assets 1,369 44 3 3 \u2013 473 Total current assets 1,450 178 31 28 17 1,456 Non-current liabilities Financial liabilities* (614) \u2013 (1,263) (1,190) (784) (2) Other non-current liabilities* (43) (124) \u2013 (22) (212) (268) Total non-current liabilities (657) (124) (1,263) (1,212) (996) (270) Current liabilities Financial liabilities* \u2013 \u2013 \u2013 (9) (2) \u2013 Other current liabilities* (207) (44) (80) (46) (50) (1,166) Total current liabilities (207) (44) (80) (55) (52) (1,166) Net assets 4,193 1,144 2,665 1,860 1,879 1,280 * Financial liabilities exclude trade and other payables and provisions, which are presented under other current and non-current liabilities. \u2206 Reclassified as assets held for sale in December 2025. \u2020 Disposed of in 2025. 15\u2003Associates and joint ventures (continued) Summarised statements of comprehensive income for the year ended 31 December: Shanghai Yibin Property Co. Ltd. Properties Sub F, Ltd BFC Development LLP \u2206 Central Boulevard Development Pte Ltd \u2020 One Raffles Quay Pte Ltd \u2206 PT Astra Honda Motor US$m US$m US$m US$m US$m US$m 2025 Revenue 7 68 188 149 141 6,118 Depreciation and amortisation \u2013 (4) \u2013 \u2013 \u2013 (97) Interest income 1 3 \u2013 \u2013 \u2013 55 Interest expense (2) \u2013 (43) (40) (22) \u2013 Profit/(loss) from underlying business performance (8) 30 99 76 84 811 Tax \u2013 (4) (17) (13) (14) (171) Profit/(loss) after tax from underlying business performance (8) 26 82 63 70 640 Profit/(loss) after tax from non-trading items 738 (56) 200 115 149 \u2013 Profit after tax 730 (30) 282 178 219 640 Other comprehensive income/ (expense) 185 (3) 141 89 99 2 Total comprehensive income/ (expense) 915 (33) 423 267 318 642 Dividends received from joint ventures \u2013 \u2013 28 21 23 347 2024 Revenue \u2013 83 183 135 134 6,111 Depreciation and amortisation \u2013 (3) \u2013 \u2013 \u2013 (93) Interest income 1 3 \u2013 \u2013 \u2013 52 Interest expense \u2013 \u2013 (53) (46) (28) \u2013 Profit/(loss) from underlying business performance (3) 44 87 55 73 772 Tax 1 (5) (14) (9) (12) (161) Profit/(loss) after tax from underlying business performance (2) 39 73 46 61 611 Profit/(loss) after tax from non-trading items 38 (14) 205 204 13 \u2013 Profit after tax 36 25 278 250 74 611 Other comprehensive income/ (expense) (120) 7 (73) (68) (65) (3) Total comprehensive income/ (expense) (84) 32 205 182 9 608 Dividends received from joint ventures \u2013 \u2013 25 15 20 284 \u2206 Reclassified as assets held for sale in December 2025. \u2020 Disposed of in 2025. The information contained in the summarised balance sheets and statements of comprehensive income reflect the amounts presented in the financial statements of the joint ventures adjusted for differences in accounting policies between the Group and the joint ventures, and fair value of the joint ventures at the time of acquisition. 15\u2003Associates and joint ventures (continued) Reconciliation of the summarised financial information Reconciliation of the summarised financial information presented to the carrying amount of the Group\u2019s interests in its material joint ventures for the year ended 31 December: Shanghai Yibin Property Co. Ltd. Properties Sub F, Ltd BFC Development LLP \u2206 Central Boulevard Development Pte Ltd \u2020 One Raffles Quay Pte Ltd \u2206 PT Astra Honda Motor US$m US$m US$m US$m US$m US$m 2025 Net assets 5,109 1,112 N/A \u2013 N/A 1,182 Interest in joint ventures (%) 43 49 N/A \u2013 N/A 50 Group\u2019s share of net assets in joint ventures 2,197 545 N/A \u2013 N/A 591 Carrying value 2,197 545 N/A \u2013 N/A 591 2024 Net assets 4,193 1,144 2,665 1,860 1,879 1,280 Interest in joint ventures (%) 43 49 33 33 33 50 Group\u2019s share of net assets in joint ventures 1,803 561 888 620 627 640 Amounts due from joint ventures \u2013 \u2013 \u2013 \u2013 40 \u2013 Carrying value 1,803 561 888 620 667 640 \u2206 Reclassified as assets held for sale in December 2025. \u2020 Disposed of in 2025. The Group has interests in a number of individually immaterial joint ventures. The following table analyses, in aggregate, the share of profit and other comprehensive income and carrying amount of these joint ventures. 2025 2024 US$m US$m Share of profit 516 376 Share of other comprehensive income/(expense) 108 (106) Share of total comprehensive income 624 270 Carrying amount of interests in these joint ventures 6,816 7,153 Commitments and contingent liabilities in respect of joint ventures The Group has the following commitments relating to its joint ventures as at 31 December: 2025 2024 US$m US$m Commitment to provide funding if called 738 716 There were no contingent liabilities relating to the Group\u2019s interest in the joint ventures at 31 December 2025 and 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-685": {
"value": "(a) Investment in associates
The material associates of the Group are listed below. These associates have share capital consisting solely of ordinary shares,
which are held directly by the Group.
Nature of investments in material associates in 2025 and 2024:
Name of entity Nature of business
Place of incorporation/
principal place of business/
place of listing
% of ownership
interest
2025 2024
Zhongsheng Group Holdings Limited
(Zhongsheng)
Automotive Cayman Islands/
Chinese mainland/
Hong Kong
21 21
Maxim\u2019s Caterers Limited (Maxim\u2019s) Restaurants Hong Kong/Hong Kong/
Unlisted
50 50
Robinsons Retail Holdings, Inc.
(Robinsons Retail)
\u00a7
Health and beauty, food,
department stores,
specialty and DIY stores
The Philippines/
The Philippines/
The Philippines
\u2013 22
Yonghui Superstores Co., Ltd
(Yonghui)^
Food China/Chinese mainland/
Shanghai
\u2013 21
Truong Hai Group Corporation (THACO) Automotive, property
development and agriculture
Vietnam/Vietnam/
Unlisted
27 27
\u00a7
Disposed of in 2025.
^ Reclassified as assets held for sale in September 2024. Disposed of in February 2025.
15\u2003Associates and joint ventures (continued)
Summarised financial information for material associates
Summarised balance sheets at 31 December (unless otherwise indicated):
Zhongsheng
\u03a9
Maxim\u2019s
Robinsons
Retail
\u00a7
THACO
US$m US$m US$m US$m
2025
Non-current assets 6,206 2,530 \u2013 4,415
Current assets
Cash and cash equivalents 1,795 321 \u2013 307
Other current assets 7,062 304 \u2013 4,049
Total current assets 8,857 625 \u2013 4,356
Non-current liabilities
Financial liabilities* (2,583) (827) \u2013 (2,167)
Other non-current liabilities* (435) (194) \u2013 (209)
Total non-current liabilities (3,018) (1,021) \u2013 (2,376)
Current liabilities
Financial liabilities* (2,152) (603) \u2013 (2,703)
Other current liabilities* (3,239) (116) \u2013 (1,235)
Total current liabilities (5,391) (719) \u2013 (3,938)
Non-controlling interests \u2013 (166) \u2013 (311)
Net assets 6,654 1,249 \u2013 2,146
2024
Non-current assets 6,213 2,612 1,781 4,253
Current assets
Cash and cash equivalents 2,360 195 161 65
Other current assets 6,148 263 633 3,490
Total current assets 8,508 458 794 3,555
Non-current liabilities
Financial liabilities* (2,323) (604) (510) (1,287)
Other non-current liabilities* (484) (179) (112) (210)
Total non-current liabilities (2,807) (783) (622) (1,497)
Current liabilities
Financial liabilities* (2,362) (889) (275) (2,625)
Other current liabilities* (3,269) (108) (429) (1,357)
Total current liabilities (5,631) (997) (704) (3,982)
Non-controlling interests (23) (141) (86) (322)
Net assets 6,260 1,149 1,163 2,007
* Financial liabilities exclude trade and other payables and provisions, which are presented under other current and non-current liabilities.
\u03a9
Based on the unaudited summarised balance sheets at 30 June 2025 and 2024.
\u00a7
Disposed of in 2025. 2024 information was based on the unaudited summarised balance sheet at 30 September 2024.
15\u2003Associates and joint ventures (continued)
Summarised financial information on comprehensive income for the year ended 31 December (unless otherwise indicated):
Zhongsheng
\u03a9
Maxim\u2019s
Robinsons
Retail
\u00a7
THACO
US$m US$m US$m US$m
2025
Revenue 21,397 3,083 \u2013 3,115
Depreciation and amortisation N/A (426) \u2013 (143)
Interest income N/A 3 \u2013 96
Interest expense N/A (42) \u2013 (260)
Profit from underlying business performance N/A 199 \u2013 308
Tax N/A (43) \u2013 (57)
Profit after tax from underlying business performance N/A 156 \u2013 251
Loss after tax from non-trading items N/A (4) \u2013 \u2013
Profit after tax 283 152 \u2013 251
Other comprehensive income N/A 38 \u2013 \u2013
Total comprehensive income 283 190 \u2013 251
Dividends received from associates 44 37 \u2013 \u2013
2024
Revenue 24,523 3,070 3,461 2,916
Depreciation and amortisation N/A (435) (129) (134)
Interest income N/A 4 3 102
Interest expense N/A (48) (54) (233)
Profit from underlying business performance N/A 169 117 171
Tax N/A (28) (25) (19)
Profit after tax from underlying business performance N/A 141 92 152
Profit/(loss) after tax from non-trading items N/A (4) 237 \u2013
Profit after tax 427 137 329 152
Other comprehensive income/(expense) N/A (11) 5 \u2013
Total comprehensive income 427 126 334 152
Dividends received from associates 52 41 11 \u2013
\u03a9
Information was based on management\u2019s estimate, with reference to the lowest recent external analyst forecasts for the year ended 31 December
2025 (2024: using an average of analyst estimates for the year ended 31 December 2024) as financial data for Zhongsheng is not available when the
Group produces its consolidated financial results. When it was not possible to estimate certain summarised financial information, it has been marked
as N/A.
\u00a7
Disposed of in 2025. 2024 information was based on the unaudited summarised statement of comprehensive income for the 12 months ended
30 September 2024.
The information contained in the summarised balance sheets and financial information on comprehensive income reflect the
amounts presented in the financial statements of the associates adjusted for differences in accounting policies between the Group
and the associates, and fair value of the associates at the time of acquisition.
15\u2003Associates and joint ventures (continued)
Reconciliation of the summarised financial information
Reconciliation of the summarised financial information presented to the carrying amount of the Group\u2019s interests in its material
associates for the year ended 31 December:
Zhongsheng
\u03a9
Maxim\u2019s
Robinsons
Retail
\u00a7
THACO
US$m US$m US$m US$m
2025
Net assets 6,654 1,249 \u2013 2,146
Interest in associates (%) 21 50 \u2013 27
Group\u2019s share of net assets in associates 1,424 625 \u2013 574
Goodwill \u2013 \u2013 \u2013 149
Impairment (732) \u2013 \u2013 \u2013
Other (18) \u2013 \u2013 \u2013
Carrying value 674 625 \u2013 723
Fair value
#
755 N/A \u2013 N/A
2024
Net assets 6,260 1,149 1,163 2,007
Interest in associates (%) 21 50 22 27
Group\u2019s share of net assets in associates 1,340 574 256 534
Goodwill \u2013 \u2013 \u2013 151
Other 2 \u2013 (8) \u2013
Carrying value 1,342 574 248 685
Fair value
#
909 N/A 196 N/A
#
Fair values of the listed associates were based on quoted prices in active markets at 31 December 2025 and 2024.
\u03a9
Based on the unaudited summarised balance sheets at 30 June 2025 and 2024.
\u00a7
Disposed of in 2025, 2024 information was based on the unaudited summarised balance sheet at 30 September 2024.
15\u2003Associates and joint ventures (continued)
The Group has interests in a number of individually immaterial associates. The following table analyses, in aggregate, the share of
profit and other comprehensive income and carrying amount of these associates.
2025 2024
US$m US$m
Share of profit 142 192
Share of other comprehensive income/(expense) 22 (8)
Share of total comprehensive income 164 184
Carrying amount of interests in these associates 3,143 2,657
Contingent liabilities relating to the Group\u2019s interest in associates
No financial guarantee in respect of facilities was made available to associates at 31 December 2025 and 2024.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-686": {
"value": "(b) Investment in joint ventures
The material joint ventures of the Group are listed below. These joint ventures have share capital consisting solely of ordinary shares,
which are held directly by the Group.
Nature of investments in material joint ventures in 2025 and 2024:
Name of entity Nature of business
Place of incorporation and
principal place of business
% of ownership
interest
2025 2024
Hongkong Land
\u2013 Shanghai Yibin Property Co. Ltd. Property investment Shanghai 43 43
\u2013 Properties Sub F, Ltd Property investment Macau 49 49
\u2013 BFC Development LLP
\u2206
Property investment Singapore 33 33
\u2013 Central Boulevard Development Pte Ltd
\u2020
Property investment Singapore \u2013 33
\u2013 One Raffles Quay Pte Ltd
\u2206
Property investment Singapore 33 33
Astra
\u2013 PT Astra Honda Motor Automotive Indonesia 50 50
\u2206
Reclassified as assets held for sale in December 2025.
\u2020
Disposed of in 2025.
15\u2003Associates and joint ventures (continued)
Summarised financial information for material joint ventures
Summarised balance sheets at 31 December:
Shanghai
Yibin
Property
Co. Ltd.
Properties
Sub F, Ltd
BFC
Development
LLP
\u2206
Central
Boulevard
Development
Pte Ltd
\u2020
One
Raffles
Quay
Pte Ltd
\u2206
PT Astra
Honda
Motor
US$m US$m US$m US$m US$m US$m
2025
Non-current assets 6,505 1,087 N/A \u2013 N/A 1,210
Current assets
Cash and cash equivalents 92 139 N/A \u2013 N/A 847
Other current assets 35 41 N/A \u2013 N/A 468
Total current assets 127 180 N/A \u2013 N/A 1,315
Non-current liabilities
Financial liabilities* (834) \u2013 N/A \u2013 N/A (3)
Other non-current liabilities* (406) (118) N/A \u2013 N/A (282)
Total non-current liabilities (1,240) (118) N/A \u2013 N/A (285)
Current liabilities
Financial liabilities* (49) \u2013 N/A \u2013 N/A \u2013
Other current liabilities* (234) (37) N/A \u2013 N/A (1,058)
Total current liabilities (283) (37) N/A \u2013 N/A (1,058)
Net assets 5,109 1,112 N/A \u2013 N/A 1,182
2024
Non-current assets 3,607 1,134 3,977 3,099 2,910 1,260
Current assets
Cash and cash equivalents 81 134 28 25 17 983
Other current assets 1,369 44 3 3 \u2013 473
Total current assets 1,450 178 31 28 17 1,456
Non-current liabilities
Financial liabilities* (614) \u2013 (1,263) (1,190) (784) (2)
Other non-current liabilities* (43) (124) \u2013 (22) (212) (268)
Total non-current liabilities (657) (124) (1,263) (1,212) (996) (270)
Current liabilities
Financial liabilities* \u2013 \u2013 \u2013 (9) (2) \u2013
Other current liabilities* (207) (44) (80) (46) (50) (1,166)
Total current liabilities (207) (44) (80) (55) (52) (1,166)
Net assets 4,193 1,144 2,665 1,860 1,879 1,280
* Financial liabilities exclude trade and other payables and provisions, which are presented under other current and non-current liabilities.
\u2206
Reclassified as assets held for sale in December 2025.
\u2020
Disposed of in 2025.
15\u2003Associates and joint ventures (continued)
Summarised statements of comprehensive income for the year ended 31 December:
Shanghai
Yibin
Property
Co. Ltd.
Properties
Sub F, Ltd
BFC
Development
LLP
\u2206
Central
Boulevard
Development
Pte Ltd
\u2020
One
Raffles
Quay
Pte Ltd
\u2206
PT Astra
Honda
Motor
US$m US$m US$m US$m US$m US$m
2025
Revenue 7 68 188 149 141 6,118
Depreciation and amortisation \u2013 (4) \u2013 \u2013 \u2013 (97)
Interest income 1 3 \u2013 \u2013 \u2013 55
Interest expense (2) \u2013 (43) (40) (22) \u2013
Profit/(loss) from underlying business
performance (8) 30 99 76 84 811
Tax \u2013 (4) (17) (13) (14) (171)
Profit/(loss) after tax from underlying
business performance (8) 26 82 63 70 640
Profit/(loss) after tax from
non-trading items 738 (56) 200 115 149 \u2013
Profit after tax 730 (30) 282 178 219 640
Other comprehensive income/
(expense) 185 (3) 141 89 99 2
Total comprehensive income/
(expense) 915 (33) 423 267 318 642
Dividends received from joint ventures \u2013 \u2013 28 21 23 347
2024
Revenue \u2013 83 183 135 134 6,111
Depreciation and amortisation \u2013 (3) \u2013 \u2013 \u2013 (93)
Interest income 1 3 \u2013 \u2013 \u2013 52
Interest expense \u2013 \u2013 (53) (46) (28) \u2013
Profit/(loss) from underlying business
performance (3) 44 87 55 73 772
Tax 1 (5) (14) (9) (12) (161)
Profit/(loss) after tax from underlying
business performance (2) 39 73 46 61 611
Profit/(loss) after tax from
non-trading items 38 (14) 205 204 13 \u2013
Profit after tax 36 25 278 250 74 611
Other comprehensive income/
(expense) (120) 7 (73) (68) (65) (3)
Total comprehensive income/
(expense) (84) 32 205 182 9 608
Dividends received from joint ventures \u2013 \u2013 25 15 20 284
\u2206
Reclassified as assets held for sale in December 2025.
\u2020
Disposed of in 2025.
The information contained in the summarised balance sheets and statements of comprehensive income reflect the amounts
presented in the financial statements of the joint ventures adjusted for differences in accounting policies between the Group and the
joint ventures, and fair value of the joint ventures at the time of acquisition.
15\u2003Associates and joint ventures (continued)
Reconciliation of the summarised financial information
Reconciliation of the summarised financial information presented to the carrying amount of the Group\u2019s interests in its material joint
ventures for the year ended 31 December:
Shanghai
Yibin
Property
Co. Ltd.
Properties
Sub F, Ltd
BFC
Development
LLP
\u2206
Central
Boulevard
Development
Pte Ltd
\u2020
One
Raffles
Quay
Pte Ltd
\u2206
PT Astra
Honda
Motor
US$m US$m US$m US$m US$m US$m
2025
Net assets 5,109 1,112 N/A \u2013 N/A 1,182
Interest in joint ventures (%) 43 49 N/A \u2013 N/A 50
Group\u2019s share of net assets in
joint ventures 2,197 545 N/A \u2013 N/A 591
Carrying value 2,197 545 N/A \u2013 N/A 591
2024
Net assets 4,193 1,144 2,665 1,860 1,879 1,280
Interest in joint ventures (%) 43 49 33 33 33 50
Group\u2019s share of net assets in
joint ventures 1,803 561 888 620 627 640
Amounts due from joint ventures \u2013 \u2013 \u2013 \u2013 40 \u2013
Carrying value 1,803 561 888 620 667 640
\u2206
Reclassified as assets held for sale in December 2025.
\u2020
Disposed of in 2025.
The Group has interests in a number of individually immaterial joint ventures. The following table analyses, in aggregate, the share of
profit and other comprehensive income and carrying amount of these joint ventures.
2025 2024
US$m US$m
Share of profit 516 376
Share of other comprehensive income/(expense) 108 (106)
Share of total comprehensive income 624 270
Carrying amount of interests in these joint ventures 6,816 7,153
Commitments and contingent liabilities in respect of joint ventures
The Group has the following commitments relating to its joint ventures as at 31 December:
2025 2024
US$m US$m
Commitment to provide funding if called 738 716
There were no contingent liabilities relating to the Group\u2019s interest in the joint ventures at 31 December 2025 and 2024.
",
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},
"fact-687": {
"value": "16\u2003Other investments 2025 2024 US$m US$m Equity investments measured at fair value through profit and loss Listed securities \u2013 Schindler Holdings 23 348 \u2013 Toyota Motor Corporation 310 291 \u2013 Vietnam Dairy Products Joint Stock Company (Vinamilk) 293 552 \u2013 Other 81 229 707 1,420 Unlisted securities 259 246 966 1,666 Debt investments measured at fair value through profit and loss 373 399 Debt investments measured at fair value through other comprehensive income 1,115 984 Debt investments measured at amortised cost 179 \u2013 Limited partnership investment funds measured at fair value through profit and loss 425 388 3,058 3,437 Non-current 2,684 3,387 Current 374 50 3,058 3,437 Debt investments measured at fair value through other comprehensive income comprised listed bonds. 2025 2024 US$m US$m Movements during the year: At 1 January 3,437 3,384 Exchange differences 13 (100) Additions 543 417 Disposals and capital repayments (872) (253) Reclassification of other investments to associates and joint ventures (156) \u2013 Change in fair value recognised in profit and loss 52 2 Change in fair value recognised in other comprehensive income 41 (13) At 31 December 3,058 3,437 Movements of equity investments and limited partnership investment funds which were valued based on unobservable inputs during the year are disclosed in note 43. Management considers debt investments have low credit risk when they have a low risk of default based on credit ratings from major rating agencies.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"fact-688": {
"value": "17\u2003Debtors 2025 2024 US$m US$m Consumer financing debtors \u2013 gross 5,367 5,048 \u2013 provision for impairment (293) (307) 5,074 4,741 Financing lease receivables \u2013 gross investment 801 790 \u2013 unearned finance income (81) (81) \u2013 net investment 720 709 \u2013 provision for impairment (31) (35) 689 674 Financing debtors 5,763 5,415 Trade debtors \u2013 third parties 2,010 2,041 \u2013 associates 61 43 \u2013 joint ventures 138 122 2,209 2,206 \u2013 provision for impairment (97) (75) 2,112 2,131 Contract assets (refer note 3) \u2013 gross 89 112 \u2013 provision for impairment (20) (4) 69 108 Other debtors \u2013 third parties 2,667 2,833 \u2013 associates 97 147 \u2013 joint ventures 160 147 2,924 3,127 \u2013 provision for impairment (61) (47) 2,863 3,080 10,807 10,734 Non-current \u2013 consumer financing debtors 2,421 2,408 \u2013 financing lease receivables 305 303 \u2013 trade debtors 5 1 \u2013 other debtors 1,030 1,183 3,761 3,895 Current \u2013 consumer financing debtors 2,653 2,333 \u2013 financing lease receivables 384 371 \u2013 trade debtors 2,107 2,130 \u2013 contract assets 69 108 \u2013 other debtors 1,833 1,897 7,046 6,839 10,807 10,734 17\u2003Debtors (continued) 2025 2024 US$m US$m Analysis by geographical area of operation: China 997 975 Indonesia 9,359 9,197 Other Southeast Asia 283 389 Rest of the world 168 173 10,807 10,734 Analysis by fair value: Consumer financing debtors 4,613 4,288 Financing lease receivables 654 639 Financing debtors 5,267 4,927 Trade debtors 2,112 2,131 Other debtors* 1,450 1,654 8,829 8,712 * Excluding prepayments and other non-financial debtors. The carrying amounts of other debtors are US$1,456 million (2024: US$1,661 million). The fair values of financing debtors are determined based on a discounted cash flow method using unobservable inputs, which are mainly discount rates of 11% to 37% per annum (2024: 11% to 37% per annum). The fair values of other debtors, other than short-term debtors, are estimated using the expected future receipts discounted at market rates ranging from 5% to 14% per annum (2024: 5% to 14% per annum). The fair value of short-term debtors approximates their carrying amounts. Derivative financial instruments are stated at fair value. The higher the discount rates, the lower the fair value. Financing debtors Financing debtors comprise consumer financing debtors and financing lease receivables. They primarily relate to Astra\u2019s motor vehicle and motorcycle financing businesses. Financing debtors are due within five years (2024: eight years) from the balance sheet date and the interest rates range from 7% to 46% per annum (2024: 7% to 46% per annum). An analysis of financing lease receivables is set out below: 2025 2024 US$m US$m Lease receivables 801 790 Guaranteed residual value 270 259 Security deposits (270) (259) Gross investment 801 790 Unearned finance income (81) (81) Net investment 720 709 17\u2003Debtors (continued) The maturity analyses of financing lease receivables at 31 December are as follows: 2025 2024 Gross investment Net investment Gross investment Net investment US$m US$m US$m US$m Within one year 456 402 444 390 Between one and two years 236 215 229 208 Between two and five years 102 96 104 98 Beyond five years 7 7 13 13 801 720 790 709 Impairment of financing debtors Before accepting any new customer, the Group assesses the potential customer\u2019s credit quality and sets credit limits by customer using internal scoring systems. These limits and scoring are reviewed periodically. The Group obtains collateral in the form of motor vehicles and motorcycles from consumer financing debtors. The loan period ranges from 6 to 60 months for motor vehicles and motorcycles. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payment are factors in determining the credit risk of financing debtors. To measure the expected credit losses, the financing debtors have been grouped based on shared credit risk characteristics and the days past due. The calculation reflects the probability weighted outcome, the time value of money, historical loss rate, reasonable and supportable information that is available at the reporting date about past events, current conditions and forecasts of future economic conditions. Changes in certain macroeconomic information, such as GDP and inflation rate, are relevant for determining expected credit loss rates. Financing debtors are performing when timely repayments are being made. Financing debtors are underperforming and subject to a significant increase in credit risk when motor vehicle financing debtors are overdue for 30 days and when motorcycle financing debtors are overdue, or for certain motor vehicle and motorcycle financing debtors who had restructured their loans. Lifetime expected credit losses are provided at this stage. Financing debtors are non-performing if they are overdue for 90 days. Financing debtors are written off when they are overdue for 150 days and there is no reasonable expectation of recovery. In case of default, the Group facilitates the customer to sell the collateral vehicles under fiduciary arrangement for the purpose of recovering the outstanding receivables. The Group provides for credit losses against the financing debtors as follows: 2025 2024 Expected credit loss rate Estimated gross carrying amount at default Expected credit loss rate Estimated gross carrying amount at default % US$m % US$m Performing 0.31 \u2013 4.65 4,342 0.07 \u2013 5.66 4,218 Underperforming 0.22 \u2013 23.07 1,640 0.07 \u2013 40.70 1,443 Non-performing 10.01 \u2013 59.29 105 14.05 \u2013 66.00 96 6,087 5,757 17\u2003Debtors (continued) Movements of provisions for impairment of financing debtors are as follows: Performing Underperforming Non-performing Total US$m US$m US$m US$m 2025 At 1 January (127) (154) (61) (342) Exchange differences 5 5 3 13 Additional provisions (11) (64) (26) (101) Transfer 17 6 (23) \u2013 Write off/utilisation \u2013 64 42 106 At 31 December (116) (143) (65) (324) 2024 At 1 January (182) (117) (66) (365) Exchange differences 7 6 3 16 (Additional provisions)/writeback (50) (60) 11 (99) Transfer 98 (40) (58) \u2013 Write off/utilisation \u2013 57 49 106 At 31 December (127) (154) (61) (342) At 31 December 2025 and 2024, there are no financing debtors that are written off but still subject to enforcement activities. Trade and other debtors The average credit period on sale of goods and services varies among Group businesses and is generally not more than 60 days. Other debtors net of provision for impairment are further analysed as follows: 2025 2024 US$m US$m Derivative financial instruments (refer note 34) 20 59 Loans to employees 35 38 Other amounts due from associates 97 147 Other amounts due from joint ventures 146 147 Rental and other deposits 160 172 Repossessed collateral of finance companies 30 42 Restricted bank balances and deposits 58 67 Deferred consideration (refer notes 33(h) and 33(k)) 78 50 Other receivables 832 939 Financial assets 1,456 1,661 Costs to fulfil contracts (refer note 3) 116 107 Costs to obtain contracts (refer note 3) 6 2 Prepayments 729 729 Insurance contract assets 1 1 Reinsurance contract assets 166 131 Other 389 449 2,863 3,080 17\u2003Debtors (continued) Impairment of trade debtors and contract assets Before accepting any new customer, the individual Group business assesses the potential customer\u2019s credit quality and sets credit limits by customer using internal credit scoring systems. These limits and scoring are reviewed periodically. Significant financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation and default or delinquency in payment are considered indicators that the debtor is impaired and an allowance for impairment is made based on the estimated irrecoverable amount determined by reference to past default experience. The Group applied the simplified approach to measure expected credit loss, that is a lifetime expected loss allowance for trade debtors and contract assets. To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days past due. Changes in certain macroeconomic information, such as GDP and inflation rate, are relevant for determining expected credit loss rates. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade debtors for the same types of contracts. The Group has therefore concluded that the expected loss rates for trade debtors are a reasonable approximation of the loss rates for the contract assets. The expected loss rates are based on the historical payment profiles of sales and the corresponding historical credit losses. The historical loss rates are adjusted to reflect current and forward-looking information on macroeconomic factors and industry trends affecting the ability of the customers to settle the receivables. The loss allowance for both trade debtors and contract assets at 31 December 2025 and 2024 were determined as follows: Below 30 days Between 31 and 60 days Between 61 and 120 days More than 120 days Total 2025 Trade debtors Expected loss rate (%) 0.4 0.9 5.3 52.1 Gross carrying amount (US$m) 1,800 115 138 156 2,209 Loss allowance (US$m) (7) (1) (8) (81) (97) Contract assets Expected loss rate (%) 22.6 N/A N/A N/A Gross carrying amount (US$m) 89 \u2013 \u2013 \u2013 89 Loss allowance (US$m) (20) \u2013 \u2013 \u2013 (20) 2024 Trade debtors Expected loss rate (%) 0.5 1.7 4.5 58.4 Gross carrying amount (US$m) 1,862 162 81 101 2,206 Loss allowance (US$m) (10) (3) (3) (59) (75) Contract assets Expected loss rate (%) 3.4 N/A N/A N/A Gross carrying amount (US$m) 112 \u2013 \u2013 \u2013 112 Loss allowance (US$m) (4) \u2013 \u2013 \u2013 (4) 17\u2003Debtors (continued) Movements in the provisions for impairment are as follows: Trade debtors Contract assets Other debtors 2025 2024 2025 2024 2025 2024 US$m US$m US$m US$m US$m US$m At 1 January (75) (73) (4) (61) (47) (46) Exchange differences (1) 2 1 1 1 2 Additional provisions (25) (14) (17) (1) (8) (8) Unused amounts reversed 3 5 \u2013 \u2013 4 2 Amounts written off 1 5 \u2013 57 2 3 Reclassified from held for sale \u2013 \u2013 \u2013 \u2013 (13) \u2013 At 31 December (97) (75) (20) (4) (61) (47) Trade debtors, contract assets and other debtors are written off when there is no reasonable expectation of recovery. Indicators that there is no reasonable expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group. At 31 December 2025, the carrying amount of consumer financing debtors and other debtors pledged as security for borrowings amounted to US$6 million and US$5 million (2024: US$18 million and US$5 million), respectively (refer note 29). Financing lease receivables, trade debtors and contract assets had not been pledged as security for borrowings at 31 December 2025 and 2024.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"fact-689": {
"value": "18\u2003Deferred tax assets/(liabilities) Accelerated tax depreciation Fair value gains/ (losses) Losses Employee benefits Lease liabilities and other temporary differences Total US$m US$m US$m US$m US$m US$m 2025 At 1 January (490) (432) 104 130 492 (196) Exchange differences (20) 4 1 (5) 10 (10) New subsidiaries \u2013 \u2013 \u2013 \u2013 (1) (1) Disposals 69 \u2013 \u2013 \u2013 (68) 1 Credited/(charged) to profit and loss 20 (45) (3) 21 (23) (30) Credited/(charged) to other comprehensive income \u2013 52 \u2013 (5) \u2013 47 Classified as held for sale \u2013 \u2013 \u2013 \u2013 1 1 Other \u2013 \u2013 \u2013 \u2013 15 15 At 31 December (421) (421) 102 141 426 (173) Deferred tax assets (70) 2 67 136 487 622 Deferred tax liabilities (351) (423) 35 5 (61) (795) (421) (421) 102 141 426 (173) 2024 At 1 January (463) (455) 91 121 488 (218) Exchange differences 5 11 (2) (6) (16) (8) New subsidiaries \u2013 (1) \u2013 \u2013 (5) (6) Disposals (3) \u2013 \u2013 \u2013 9 6 Purchase price adjustment (1) 15 \u2013 \u2013 1 15 Credited/(charged) to profit and loss (28) (1) 15 17 15 18 Charged to other comprehensive income \u2013 (1) \u2013 (2) \u2013 (3) At 31 December (490) (432) 104 130 492 (196) Deferred tax assets (162) (50) 77 122 595 582 Deferred tax liabilities (328) (382) 27 8 (103) (778) (490) (432) 104 130 492 (196) Deferred tax balances predominantly comprise non-current items. Deferred tax assets and liabilities are netted when the taxes relate to the same taxation authority and where offsetting is allowed. Deferred tax assets of US$185 million (2024: US$192 million) arising from unused tax losses of US$819 million (2024: US$860 million) have not been recognised in the financial statements. Included in the unused tax losses, US$199 million have no expiry date and the remaining balance will expire at various dates up to and including 2035 (2024: US$243 million had no expiry date and the remaining balance would expire at various dates up to and including 2030). Deferred tax liabilities of US$811 million (2024: US$739 million) arising on temporary differences associated with investments in subsidiaries of US$8,114 million (2024: US$7,394 million) have not been recognised as there is no current intention of remitting the retained earnings of these subsidiaries to the holding companies in the foreseeable future.",
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"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-690": {
"value": "19\u2003Pension plans The Group operates defined benefit pension plans in the main territories in which it operates, with the major plans in Hong Kong. Most of the pension plans are final salary defined benefit plans, calculated based on members\u2019 length of service and their salaries in the final years leading up to retirement. In Hong Kong, the pension benefits are usually paid in one lump sum. With the exception of certain plans in Hong Kong, all the other defined benefit plans are closed to new members. In addition, although all plans are impacted by the discount rate, liabilities in Hong Kong are driven by salary growth. The Group\u2019s defined benefit plans are either funded or unfunded, with the assets of the funded plans held independently of the Group\u2019s assets in separate trustee administered funds. Plan assets held in trusts are governed by local regulations and practices in each country. Responsibility for governance of the plans, including investment decisions and contribution schedules, lies jointly with the company and the boards of trustees. The Group\u2019s major plans are valued by independent actuaries annually using the projected unit credit method. The amounts recognised in the consolidated balance sheet are as follows: 2025 2024 US$m US$m Fair value of plan assets 585 575 Present value of funded obligations (556) (569) 29 6 Present value of unfunded obligations (401) (372) Net pension liabilities (372) (366) Analysis of net pension liabilities: Pension assets 31 11 Pension liabilities (403) (377) (372) (366) The movement in the net pension liabilities is as follows: Fair value of plan assets Present value of obligations Total US$m US$m US$m 2025 At 1 January 575 (941) (366) Current service cost \u2013 (70) (70) Interest income/(expense) 26 (47) (21) Past services cost and losses on settlements \u2013 (6) (6) Administration expenses (2) \u2013 (2) 24 (123) (99) 599 (1,064) (465) Exchange differences 4 9 13 New subsidiaries \u2013 (1) (1) Remeasurements \u2013 return on plan assets, excluding amounts included in interest income 34 \u2013 34 \u2013 change in financial assumptions \u2013 (9) (9) \u2013 experience losses \u2013 7 7 34 (2) 32 Contributions from employers 25 \u2013 25 Contributions from plan participants 4 (4) \u2013 Benefit payments (73) 95 22 Settlements (8) 10 2 At 31 December 585 (957) (372) 19\u2003Pension plans (continued) Fair value of plan assets Present value of obligations Total US$m US$m US$m 2024 At 1 January 595 (957) (362) Current service cost \u2013 (62) (62) Interest income/(expense) 25 (46) (21) Past services cost and losses on settlements \u2013 (1) (1) Administration expenses (3) \u2013 (3) 22 (109) (87) 617 (1,066) (449) Exchange differences \u2013 17 17 Disposals \u2013 1 1 Remeasurements \u2013 return on plan assets, excluding amounts included in interest income 5 \u2013 5 \u2013 change in financial assumptions \u2013 2 2 \u2013 experience losses \u2013 5 5 5 7 12 Contributions from employers 29 \u2013 29 Contributions from plan participants 4 (4) \u2013 Benefit payments (71) 94 23 Settlements (13) 14 1 Transfer from other plans 4 (4) \u2013 At 31 December 575 (941) (366) The weighted average duration of the defined benefit obligations at 31 December 2025 is 10 years (2024: 10 years). Expected maturity analysis of undiscounted pension benefits at 31 December is as follows: 2025 2024 US$m US$m Within one year 130 139 Between one and two years 82 82 Between two and five years 270 285 Between five and ten years 529 521 Between ten and fifteen years 595 619 Between fifteen and twenty years 972 987 Beyond twenty years 2,522 2,937 5,100 5,570 The principal actuarial assumptions used for accounting purposes at 31 December are as follows: Hong Kong Others 2025 2024 2025 2024 % % % % Discount rate 3.6 4.5 6.0 6.3 Salary growth rate 4.0 4.5 5.9 6.3 Inflation rate N/A N/A 5.4 3.5 As participants of the plans relating to Hong Kong usually take lump sum amounts upon retirement, mortality rate is not a principal assumption for these plans. 19\u2003Pension plans (continued) The sensitivity of the defined benefit obligations to changes in the weighted principal assumptions is: (Increase)/decrease of defined benefit obligations Change in assumption Increase in assumption Decrease in assumption % US$m US$m Discount rate 1 73 (86) Salary growth rate 1 (84) 69 Inflation rate 1 (1) 1 The above sensitivity analyses are based on a change in an assumption while holding all other assumptions constant. In practice, this is unlikely to occur, and changes in some of the assumptions may be correlated. When calculating the sensitivity of the defined benefit obligations to significant actuarial assumptions the same method (present value of the defined benefit obligations calculated with the projected unit credit method at the end of the reporting period) has been applied as when calculating the pension liability recognised within the balance sheet. The analysis of the fair value of plan assets at 31 December is as follows: 2025 2024 US$m US$m Equity investments Asia Pacific 6 4 Europe 4 3 North America 11 10 21 17 Debt investments Asia Pacific 13 22 Europe 5 4 North America 10 10 Global 5 4 33 40 Investment funds Asia Pacific 75 77 Europe 136 122 North America 239 240 Global 83 82 533 521 Total investments 587 578 Cash and cash equivalents 25 21 Benefits payable and other (27) (24) 585 575 At 31 December 2025, 98% of equity investments, 94% of debt investments and 71% of investment funds were quoted on active markets (2024: 91%, 91% and 66%, respectively). The strategic asset allocation is derived from the asset-liability modelling (ALM) review, done triennially to ensure the plans can meet future funding and solvency requirements. The latest ALM review was completed in 2024. The next ALM review is scheduled for 2027. 19\u2003Pension plans (continued) At 31 December 2025, the Hong Kong and United Kingdom plans had assets of US$485 million and US$80 million (2024: US$471 million and US$77 million), respectively. The Group maintains an active and regular contribution schedule across all the plans. The contributions to all its plans in 2025 were US$25 million and the estimated amount of contributions expected to be paid to all its plans in 2026 is US$25 million.",
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"fact-691": {
"value": "20\u2003Properties for sale 2025 2024 US$m US$m Properties in the course of development 872 1,118 Completed properties 653 1,761 1,525 2,879 In view of the change of intention and to be in line with Group\u2019s strategy (refer note 1), certain properties for sale in Chinese mainland were reclassified to investment properties and tangible assets at 31 December 2025. Accordingly, a net gain on reclassification, after tax, of US$247 million was recorded with reference to valuations performed by an independent valuer. At 31 December 2025, properties in the course of development amounting to US$746 million (2024: US$899 million) were not scheduled for completion within the next twelve months. At 31 December 2025, the carrying amount of properties for sale pledged as security for borrowings amounted to US$162 million (2024: US$872 million) (refer note 29).",
"dimensions": {
"concept": "jardinematheson:DisclosureOfPropertiesForSaleExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-692": {
"value": "21\u2003Stocks and work in progress 2025 2024 US$m US$m Finished goods 2,613 2,854 Work in progress 49 57 Raw materials 128 143 Spare parts 132 131 Other 183 147 3,105 3,332 At 31 December 2025 and 2024, the Group\u2019s stocks and work in progress had not been pledged as security for borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-693": {
"value": "22\u2003Cash and bank balances 2025 2024 US$m US$m Deposits with banks and financial institutions 4,005 2,354 Bank balances 4,458 2,349 Cash balances 98 135 8,561 4,838 Deposits with original maturities over three months 1 \u2013 Restricted cash 1 9 8,563 4,847 Analysis by currency: Chinese yuan 536 498 Euro 36 30 Hong Kong dollar 1,158 281 Indonesian rupiah 2,434 2,185 Japanese yen 22 23 Macau patacas 13 19 Malaysian ringgit 7 31 New Taiwan dollar 34 91 Singapore dollar 871 163 United Kingdom sterling 36 27 United States dollar 3,377 1,464 Other 39 35 8,563 4,847 The weighted average interest rate on deposits with banks and financial institutions at 31 December 2025 was 3.4% (2024: 3.7%) per annum. Restricted cash represents property sale proceeds placed with banks and financial institutions in accordance with the requirements of property development on the Chinese mainland and are restricted for use until certain conditions were fulfilled.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-694": {
"value": "23\u2003Assets and liabilities classified as held for sale The major classes of assets and liabilities directly associated with assets classified as held for sale are set out below: 2025 2024 US$m US$m Tangible assets 4 \u2013 Right-of-use assets 1 4 Investment properties (refer note 13) 1,107 19 Associates and joint ventures 1,710 1,688 Current assets* 19 17 Total assets 2,841 1,728 Current liabilities 17 \u2013 Non-current liabilities 1 \u2013 Total liabilities 18 \u2013 * Included cash and bank balances of US$13 million (2024: US$4 million) (refer note 33(o)). 23\u2003Assets and liabilities classified as held for sale (continued) In December 2025, Hongkong Land entered into a limited partnership agreement with independent third parties for the launch of its first private real estate fund \u2013 the Singapore Central Private Real Estate Fund (SCPREF). Hongkong Land also entered into sale and purchase agreements with SCPREF for the sale of its interests in its Singapore commercial portfolio. Accordingly, the interests in its Singapore commercial portfolio were classified as held for sale at 31 December 2025. The transaction was completed in February 2026. At 31 December 2024, assets and liabilities classified as held for sale principally related to DFI Retail\u2019s disposal of its entire interest in Yonghui, for a total consideration of CNY4,496 million (US$623 million). As part of the financial risk management strategy, DFI Retail designated the share transfer agreement, representing a forward contract (refer note 34), as the hedging instrument to mitigate the changes in fair value of the shares associated with its interest in Yonghui, the hedged asset. As a result, fair value hedge accounting was applied, with changes in the fair value of both the forward contract and DFI Retail\u2019s interest in Yonghui recognised in profit and loss. Yonghui\u2019s share price indicated a fair value gain of US$1,082 million on the Yonghui interest classified under held for sale. Simultaneously, a corresponding fair value loss of US$1,051 million (refer note 34) was recorded on the forward contract. To mitigate the potential losses from the Chinese yuan versus the United States dollar, forward foreign exchange contracts were secured in December 2024. At 31 December 2024, a total fair value gain of US$8 million arose from the forward foreign exchange contracts (refer note 34) was credited to profit and loss. The divestment of interest in Yonghui was completed in February 2025 (refer note 33(i)).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-695": {
"value": "24\u2003Share capital 2025 2024 US$m US$m Authorised: 1,000,000,000 shares of US\u00a225 each 250 250 Ordinary shares in millions 2025 2024 2025 2024 US$m US$m Issued and fully paid: At 1 January 292 289 73 72 Scrip issued in lieu of dividends 5 6 1 1 Repurchased and cancelled (1) (3) \u2013 \u2013 At 31 December 296 292 74 73 During the year, the Company repurchased 1 million (2024: 3 million) ordinary shares from the stock market at a cost of US$32 million (2024: US$101 million), which was accounted for by charging US$4 million (2024: nil) to share premium and US$28 million (2024: US$101 million) to revenue reserves.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-696": {
"value": "25\u2003Share-based long-term incentive plans Share-based long-term incentive plans (LTIP) have been put in place to provide incentives for selected executives. Awards take the form of share options to purchase ordinary shares in the Company with exercise prices based on the then prevailing market prices; however, share awards which will vest free of payment may also be made. Awards normally vest on or after the third anniversary of the date of grant and may be subject to the achievement of performance conditions. The Jardine Matheson Holdings Share-based Long-term Incentive Plan (the 2015 LTIP) was adopted by the Company on 5 March 2015. Since the adoption of the 2015 LTIP, awards were granted in the form of options with exercise prices based on the then prevailing market prices and no free shares were granted. No awards were granted under the 2015 LTIP in 2025 and 2024. Prior to the adoption of the 2015 LTIP, The Jardine Matheson International Share Option Plan 2005 and The Jardine Matheson Holdings Limited Tax-Qualified Share Option Plan 2005 (formerly The Jardine Matheson Holdings Limited Approved Share Option Plan 2005) provided selected executives with options to purchase ordinary shares in the Company. The exercise prices of the options granted in prior years were based on the average market prices for the five trading days immediately preceding the dates of grant of the options. Options normally vest in tranches over a period of three to five years, and are exercisable for up to ten years following the date of grant. Movements during the year: 2025 2024 Weighted average exercise price Options in millions Weighted average exercise price Options in millions US$ US$ At 1 January 58.7 0.9 58.8 1.1 Exercised 54.9 (0.4) \u2013 \u2013 Cancelled 63.4 (0.2) 59.2 (0.2) At 31 December 60.8 0.3 58.7 0.9 The average share price during the year was US$52.5 (2024: US$38.6) per share. Outstanding at 31 December: Exercise price Options in millions Expiry date US$ 2025 2024 2025 63.4 \u2013 0.1 2026 53.9 \u2013 56.6 0.1 0.5 2027 65.6 0.1 0.1 2028 63.4 0.1 0.2 Total outstanding 0.3 0.9 of which exercisable 0.3 0.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-697": {
"value": "26\u2003Share premium and capital reserves Share premium Capital reserves Total US$m US$m US$m 2025 At 1 January \u2013 23 23 Capitalisation arising on scrip issued in lieu of dividends (1) \u2013 (1) Repurchase of shares (4) \u2013 (4) Employee share option schemes \u2013 exercise of share option 4 \u2013 4 \u2013 value of employee services \u2013 16 16 Transfer 5 (12) (7) At 31 December 4 27 31 2024 At 1 January \u2013 22 22 Capitalisation arising on scrip issued in lieu of dividends (1) \u2013 (1) Employee share option schemes \u2013 value of employee services \u2013 9 9 Transfer 1 (8) (7) At 31 December \u2013 23 23 Capital reserves represent the value of employee services under the Group\u2019s employee share option schemes. At 31 December 2025, US$4 million (2024: US$11 million) related to the Company\u2019s 2015 LTIP.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-698": {
"value": "27\u2003Dividends 2025 2024 US$m US$m Final dividend in respect of 2024 of US$1.65 (2023: US$1.65) per share 481 477 Interim dividend in respect of 2025 of US$0.60 (2024: US$0.60) per share 177 174 658 651 Shareholders elected to receive scrip in respect of the following: Final dividend in respect of previous year 146 156 Interim dividend in respect of current year 51 48 197 204 A final dividend in respect of 2025 of US$1.75 (2024: US$1.65) per share amounting to a total of US$515 million (2024: US$481 million) is proposed by the Board. The dividend proposed will not be accounted for until it has been approved at the 2026 Annual General Meeting and will be accounted for as an appropriation of revenue reserves in the year ending 31 December 2026. Final dividend in respect of 2024 of US$481 million was charged to reserves in the year ended 31 December 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-699": {
"value": "28\u2003Non-controlling interests 2025 2024 US$m US$m By business: Hongkong Land 13,954 13,913 DFI Retail 61 124 Mandarin Oriental 316 335 Jardine Cycle & Carriage 266 253 Astra 11,017 10,815 25,614 25,440 Summarised financial information on subsidiaries with material non-controlling interests Set out below are the summarised financial information for each subsidiary that has non-controlling interests that are material to the Group. Summarised balance sheets at 31 December: Hongkong Land DFI Retail Mandarin Oriental Jardine Cycle & Carriage* Astra* US$m US$m US$m US$m US$m 2025 Current Assets 6,796 1,012 1,253 12,441 11,630 Liabilities (1,835) (2,463) (259) (9,517) (9,029) Total current net assets/(liabilities) 4,961 (1,451) 994 2,924 2,601 Non-current Assets 33,262 3,640 2,139 20,777 18,397 Liabilities (7,390) (1,892) (445) (4,753) (3,900) Total non-current net assets 25,872 1,748 1,694 16,024 14,497 Net assets 30,833 297 2,688 18,948 17,098 2024 Current Assets 3,873 2,870 337 11,787 11,312 Liabilities (2,577) (4,091) (322) (8,526) (8,091) Total current net assets/(liabilities) 1,296 (1,221) 15 3,261 3,221 Non-current Assets 35,180 4,402 3,186 20,566 17,700 Liabilities (6,507) (2,586) (349) (5,408) (4,272) Total non-current net assets 28,673 1,816 2,837 15,158 13,428 Net assets 29,969 595 2,852 18,419 16,649 * Jardine Cycle & Carriage has 50.5% effective interest in Astra in 2025 (2024: 50.1%). 28\u2003Non-controlling interests (continued) Summarised profit and loss for the year ended 31 December: Hongkong Land # DFI Retail Mandarin Oriental Jardine Cycle & Carriage* Astra* US$m US$m US$m US$m US$m 2025 Revenue 1,448 8,869 544 21,358 19,608 Profit after tax from underlying business performance 461 274 78 2,539 2,397 Profit/(loss) after tax from non-trading items 805 (35) (228) (125) (18) Profit/(loss) after tax 1,266 239 (150) 2,414 2,379 Other comprehensive income/(expense) 357 194 55 (676) (152) Total comprehensive income/(expense) 1,623 433 (95) 1,738 2,227 Total comprehensive income allocated to non-controlling interests 6 4 (1) 1,014 380 Dividends paid to non-controlling interests \u2013 (1) \u2013 (744) (247) 2024 Revenue 2,002 8,869 526 22,298 20,655 Profit after tax from underlying business performance 500 205 75 2,729 2,664 Loss after tax from non-trading items (1,876) (444) (147) (178) (48) Profit/(loss) after tax (1,376) (239) (72) 2,551 2,616 Other comprehensive income/(expense) (160) (48) 22 (578) 8 Total comprehensive income/(expense) (1,536) (287) (50) 1,973 2,624 Total comprehensive income allocated to non-controlling interests 7 5 \u2013 1,255 587 Dividends paid to non-controlling interests \u2013 \u2013 \u2013 (922) (263) # Hongkong Land\u2019s revenue includes revenue from non-strategic business in 2025 and 2024. * Jardine Cycle & Carriage has 50.5% effective interest in Astra in 2025 (2024: 50.1%). 28\u2003Non-controlling interests (continued) Summarised cash flows at 31 December: Hongkong Land DFI Retail Mandarin Oriental Jardine Cycle & Carriage* Astra* US$m US$m US$m US$m US$m 2025 Cash flows from operating activities Cash generated from operations 735 1,224 126 3,381 3,280 Interest received 40 12 4 177 156 Interest and other financing charges paid (217) (137) (11) (275) (221) Tax paid (118) (48) (28) (723) (656) Dividends from associates and joint ventures 144 48 3 607 581 Cash flows from operating activities 584 1,099 94 3,167 3,140 Cash flows from investing activities 1,668 849 924 (1,732) (1,947) Cash flows from financing activities (781) (2,061) (89) (1,174) (968) Net increase/(decrease) in cash and cash equivalents 1,471 (113) 929 261 225 Cash and cash equivalents at 1 January 1,067 274 215 3,088 2,997 Effect of exchange rate changes 26 6 3 (80) (87) Cash and cash equivalents at 31 December 2,564 167 1,147 3,269 3,135 2024 Cash flows from operating activities Cash generated from operations 902 1,121 108 3,380 3,316 Interest received 65 5 5 171 149 Interest and other financing charges paid (246) (154) (12) (326) (245) Tax paid (147) (51) (24) (824) (753) Dividends from associates and joint ventures 97 52 1 642 596 Cash flows from operating activities 671 973 78 3,043 3,063 Cash flows from investing activities 81 (64) 128 (1,092) (1,352) Cash flows from financing activities (778) (930) (178) (1,529) (1,270) Net increase/(decrease) in cash and cash equivalents (26) (21) 28 422 441 Cash and cash equivalents at 1 January 1,112 298 190 2,782 2,669 Effect of exchange rate changes (19) (3) (3) (116) (113) Cash and cash equivalents at 31 December 1,067 274 215 3,088 2,997 * Jardine Cycle & Carriage has 50.5% effective interest in Astra in 2025 (2024: 50.1%). The information above is before any inter-company eliminations.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncontrollingInterestsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-700": {
"value": "29\u2003Borrowings 2025 2024 Carrying amount Fair value Carrying amount Fair value US$m US$m US$m US$m Current \u2013 other bank advances 1,759 1,759 1,404 1,404 \u2013 other advances 10 10 1 1 1,769 1,769 1,405 1,405 Current portion of long-term borrowings \u2013 bank loans 2,198 2,198 1,954 1,954 \u2013 bonds and notes 950 950 1,181 1,181 \u2013 other loans 4 4 94 94 3,152 3,152 3,229 3,229 4,921 4,921 4,634 4,634 Long-term borrowings \u2013 bank loans 5,287 5,234 6,053 6,025 \u2013 bonds and notes 4,928 4,713 5,180 4,760 \u2013 other loans 17 17 21 21 10,232 9,964 11,254 10,806 15,153 14,885 15,888 15,440 The fair values are based on market prices or are estimated using the expected future payments discounted at market interest rates ranging from 1.5% to 7.1% (2024: 2.6% to 7.5%) per annum. This is in line with the definitions under the fair value measurement hierarchy (refer note 43). The fair value of current borrowings approximates their carrying amount, as the impact of discounting is not significant. 2025 2024 US$m US$m Secured 1,003 1,006 Unsecured 14,150 14,882 15,153 15,888 Secured borrowings at 31 December 2025 included Hongkong Land\u2019s bank borrowings of US$878 million (2024: US$921 million) which were secured against its tangible assets, right-of-use assets, investment properties and properties for sale, and Astra\u2019s bank borrowings of US$125 million (2024: US$85 million) which were secured against its various assets. 29\u2003Borrowings (continued) Weighted average interest rates Fixed rate borrowings Floating rate borrowings Total Weighted average period outstanding By currency: % Years US$m US$m US$m 2025 Chinese yuan 2.9 1.1 505 894 1,399 Hong Kong dollar 3.6 5.4 2,974 1,599 4,573 Indonesian rupiah 6.2 1.7 3,955 2,216 6,171 Malaysian ringgit 3.9 0.3 5 34 39 Singapore dollar 2.5 13.4 231 714 945 Thai baht 2.5 \u2013 \u2013 411 411 United Kingdom sterling 5.3 2.0 20 27 47 United States dollar 3.2 7.0 1,190 360 1,550 Other 4.8 0.2 2 16 18 8,882 6,271 15,153 2024 Chinese yuan 3.1 2.1 483 986 1,469 Hong Kong dollar 4.0 5.4 3,715 1,240 4,955 Indonesian rupiah 6.2 1.7 4,262 1,441 5,703 Malaysian ringgit 4.1 0.3 7 33 40 Singapore dollar 3.6 14.4 218 585 803 Thai baht 3.3 \u2013 \u2013 360 360 United Kingdom sterling 5.7 3.0 19 31 50 United States dollar 3.7 6.0 1,612 883 2,495 Other 4.6 0.1 3 10 13 10,319 5,569 15,888 The weighted average interest rates and period of fixed rate borrowings are stated after taking into account hedging transactions. The exposure of the Group\u2019s borrowings to interest rate changes and the contractual repricing dates at 31 December after taking into account hedging transactions are as follows: 2025 2024 US$m US$m Floating rate borrowings 6,271 5,569 Fixed rate borrowings \u2013 within one year 2,447 3,247 \u2013 between one and two years 1,559 1,441 \u2013 between two and three years 739 1,391 \u2013 between three and four years 180 253 \u2013 between four and five years 800 175 \u2013 beyond five years 3,157 3,812 8,882 10,319 15,153 15,888 29\u2003Borrowings (continued) Details of the bonds and notes outstanding at 31 December are as follows: 2025 2024 Maturity Interest rates % Nominal values Current Non- current Current Non- current US$m US$m US$m US$m Hongkong Land 4.10% 15-year notes 2025 4.10 HK$300 million \u2013 \u2013 39 \u2013 4.50% 15-year notes 2025 4.50 US$600 million \u2013 \u2013 601 \u2013 3.75% 15-year notes 2026 3.75 HK$302 million 39 \u2013 \u2013 39 3.50% 3-year notes 2026 3.50 CNY330 million 47 \u2013 \u2013 45 3.50% 3-year notes 2026 3.50 CNY1,000 million 143 \u2013 \u2013 136 4.00% 15-year notes 2027 4.00 HK$785 million \u2013 101 \u2013 101 4.04% 15-year notes 2027 4.04 HK$473 million \u2013 61 \u2013 61 3.95% 15-year notes 2027 3.95 HK$200 million \u2013 26 \u2013 26 3.15% 15-year notes 2028 3.15 HK$300 million \u2013 38 \u2013 38 4.22% 15-year notes 2028 4.22 HK$325 million \u2013 42 \u2013 41 3.83% 10-year notes 2028 3.83 HK$450 million \u2013 58 \u2013 58 3.75% 10-year notes 2028 3.75 HK$355 million \u2013 46 \u2013 45 4.40% 15-year notes 2029 4.40 HK$400 million \u2013 51 \u2013 51 2.93% 10-year notes 2029 2.93 HK$550 million \u2013 71 \u2013 71 2.875% 10-year notes 2030 2.875 US$600 million \u2013 597 \u2013 597 4.11% 20-year notes 2030 4.11 HK$800 million \u2013 103 \u2013 103 2.25% 10-year notes 2031 2.25 US$500 million \u2013 497 \u2013 497 1.957% 10-year notes 2031 1.957 HK$375 million \u2013 48 \u2013 48 4.125% 20-year notes 2031 4.125 HK$200 million \u2013 25 \u2013 25 4.00% 20-year notes 2032 4.00 HK$240 million \u2013 31 \u2013 31 2.83% 12-year notes 2032 2.83 HK$863 million \u2013 110 \u2013 110 5.25% 10-year notes 2033 5.25 US$400 million \u2013 398 \u2013 398 4.12% 15-year notes 2033 4.12 HK$700 million \u2013 89 \u2013 90 4.85% 10-year notes 2033 4.85 HK$300 million \u2013 38 \u2013 39 3.67% 15-year notes 2034 3.67 HK$604 million \u2013 77 \u2013 78 4.68% 10-year notes 2034 4.68 HK$300 million \u2013 38 \u2013 38 2.72% 15-year notes 2035 2.72 HK$400 million \u2013 51 \u2013 51 2.90% 15-year notes 2035 2.90 HK$400 million \u2013 51 \u2013 51 2.90% 15-year notes 2035 2.90 HK$400 million \u2013 51 \u2013 51 2.65% 15-year notes 2035 2.65 HK$800 million \u2013 102 \u2013 102 3.95% 20-year notes 2038 3.95 SG$150 million \u2013 115 \u2013 109 3.45% 20-year notes 2039 3.45 SG$150 million \u2013 116 \u2013 110 5.25% 30-year notes 2040 5.25 HK$250 million \u2013 32 \u2013 32 Astra Sedaya Finance (ASF) Berkelanjutan V Tahap IV bonds 2025 5.70 IDR1,972 billion \u2013 \u2013 116 \u2013 Berkelanjutan V Tahap V bonds 2025 \u2013 2027 6.35 \u2013 6.50 IDR380 billion \u2013 1 23 \u2013 Berkelanjutan VI Tahap I bonds 2026 6.00 IDR1,973 billion 117 \u2013 \u2013 122 Berkelanjutan VI Tahap II bonds 2026 \u2013 2028 6.40 \u2013 6.45 IDR811 billion 41 4 \u2013 47 Berkelanjutan VI Tahap III bonds 2025 \u2013 2029 6.40 \u2013 6.65 IDR2,500 billion \u2013 81 59 84 Berkelanjutan VI Tahap IV bonds 2025 \u2013 2027 6.45 \u2013 6.70 IDR2,600 billion \u2013 81 73 84 Berkelanjutan VI Tahap V bonds 2026 \u2013 2028 6.45 \u2013 6.75 IDR2,500 billion 89 58 \u2013 \u2013 Berkelanjutan VII Tahap I bonds 2026 \u2013 2028 6.15 \u2013 6.55 IDR1,000 billion 29 27 \u2013 \u2013 Berkelanjutan VII Tahap II bonds 2026 \u2013 2030 5.40 \u2013 5.90 IDR2,000 billion 18 99 \u2013 \u2013 29\u2003Borrowings (continued) Details of the bonds and notes outstanding at 31 December are as follows (continued): 2025 2024 Maturity Interest rate % Nominal values Current Non- current Current Non- current US$m US$m US$m US$m Federal International Finance (FIF) Berkelanjutan V Tahap III bonds 2025 5.60 IDR807 billion \u2013 \u2013 41 \u2013 Berkelanjutan V Tahap IV bonds 2025 6.80 IDR676 billion \u2013 \u2013 39 \u2013 Berkelanjutan V Tahap V bonds 2026 6.80 IDR1,965 billion 117 \u2013 \u2013 122 Berkelanjutan VI Tahap I bonds 2026 6.00 IDR434 billion 26 \u2013 \u2013 27 Berkelanjutan VI Tahap II bonds 2026 6.75 IDR251 billion 15 \u2013 \u2013 16 Berkelanjutan VI Tahap III bonds 2025 \u2013 2027 6.40 \u2013 6.55 IDR2,000 billion \u2013 50 67 52 Berkelanjutan VI Tahap IV bonds 2025 \u2013 2027 6.55 \u2013 6.90 IDR2,500 billion \u2013 73 77 77 Berkelanjutan VI Tahap V bonds 2026 \u2013 2028 6.40 \u2013 6.70 IDR2,500 billion 98 42 \u2013 \u2013 Berkelanjutan VII Tahap I bonds 2026 \u2013 2028 6.15 \u2013 6.55 IDR500 billion 7 20 \u2013 \u2013 Berkelanjutan VII Tahap II bonds 2026 \u2013 2028 5.85 \u2013 6.15 IDR2,500 billion 87 56 \u2013 \u2013 SAN Finance Berkelanjutan IV Tahap I bonds 2025 7.05 IDR600 billion \u2013 \u2013 34 \u2013 Berkelanjutan IV Tahap II bonds 2026 \u2013 2028 7.00 \u2013 7.25 IDR1,150 billion 48 12 \u2013 62 Berkelanjutan IV Tahap III bonds 2025 \u2013 2027 6.70 \u2013 7.00 IDR750 billion \u2013 30 12 32 Berkelanjutan V Tahap I bonds 2026 \u2013 2028 6.25 \u2013 6.75 IDR1,353 billion 29 46 \u2013 \u2013 Jardine Matheson 2031 bonds 2031 2.50 US$800 million \u2013 792 \u2013 791 2036 bonds 2036 2.875 US$400 million \u2013 393 \u2013 392 950 4,928 1,181 5,180 All notes and bonds were unsecured at 31 December 2025 and 2024. The ASF bonds, FIF bonds and SAN Finance bonds were issued by wholly-owned subsidiaries of Astra. The movements in borrowings are as follows: Long-term borrowings Short-term borrowings Total US$m US$m US$m 2025 At 1 January 11,254 4,634 15,888 Exchange differences 26 (125) (99) New subsidiaries 92 32 124 Amortisation of borrowing costs 8 11 19 Transfer (3,971) 3,971 \u2013 Change in fair value \u2013 (2) (2) Drawdown of borrowings 4,983 2,533 7,516 Repayment of borrowings (2,160) (6,133) (8,293) At 31 December 10,232 4,921 15,153 29\u2003Borrowings (continued) Bank overdrafts Long-term borrowings Short-term borrowings Total US$m US$m US$m US$m 2024 At 1 January 16 11,133 5,497 16,646 Exchange differences \u2013 (152) (159) (311) New subsidiaries \u2013 10 25 35 Amortisation of borrowing costs \u2013 7 10 17 Transfer \u2013 (4,457) 4,457 \u2013 Change in fair value \u2013 (2) \u2013 (2) Change in bank overdrafts (16) \u2013 \u2013 (16) Drawdown of borrowings \u2013 8,191 2,400 10,591 Repayment of borrowings \u2013 (3,476) (7,596) (11,072) At 31 December \u2013 11,254 4,634 15,888",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-701": {
"value": "30\u2003Lease liabilities 2025 2024 US$m US$m At 1 January 3,514 3,720 Exchange differences 74 (66) New subsidiaries 39 \u2013 Additions 265 426 Disposals (439) (39) Modifications to lease terms 440 350 Lease payments (1,038) (1,020) Interest expense 143 143 At 31 December 2,998 3,514 Non-current 2,317 2,773 Current 681 741 2,998 3,514 Lease terms are negotiated on an individual basis and contain a wide range of different terms and conditions. The lease agreements do not impose any covenants other than the security interests in the leased assets that are held by the lessor. As at 31 December 2025 and 2024, the Group is not exposed to any residual guarantees in respect of the leases entered into and has not entered into any material lease contracts which have not commenced.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-702": {
"value": "31\u2003Creditors 2025 2024 US$m US$m Trade creditors \u2013 third parties 3,827 4,055 \u2013 associates 71 85 \u2013 joint ventures 259 234 4,157 4,374 Accruals 1,931 1,973 Other amounts due to associates 302 289 Other amounts due to joint ventures 1,331 1,187 Rental and other refundable deposits 303 306 Contingent consideration payable 4 17 Derivative financial instruments (refer note 34) 356 1,123 Other creditors 840 721 Financial liabilities 9,224 9,990 Contract liabilities (refer note 3) 812 867 Insurance contract liabilities 896 888 Rental income received in advance 40 32 Other 200 212 11,172 11,989 Non-current 1,812 1,154 Current 9,360 10,835 11,172 11,989 Analysis by geographical area of operation: China 4,769 5,701 Indonesia 5,212 5,031 Other Southeast Asia 794 866 Rest of the world 397 391 11,172 11,989 Other amounts due to associates and other amounts due to joint ventures included distributions of surplus cash from Hongkong Land\u2019s associates and joint ventures of US$302 million (2024:US$289 million) and US$1,192 million (2024: US$1,046 million), respectively, which are in the form of advances and are interest free, unsecured and repayable based on contractual terms. Derivative financial instruments are stated at fair value. At 31 December 2024, the derivative financial instruments included US$1,051 million fair value loss on the forward contract associated with the divestment of interest in Yonghui. The forward contract was used as the hedging instrument to mitigate the changes in fair value of the shares associated with DFI Retail\u2019s interest in Yonghui, the hedged asset. As a result, fair value hedge accounting was applied, with changes in the fair value of both the forward contract and its interest in Yonghui recognised in profit and loss. The divestment of its interest in Yonghui was completed in February 2025 (refer note 23). Other creditors are stated at amortised cost. The fair values of these creditors approximate their carrying amounts.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-703": {
"value": "32\u2003Provisions Motor vehicle warranties Closure cost provisions Reinstate- ment and restoration costs Statutory employee entitlements Others Total US$m US$m US$m US$m US$m US$m 2025 At 1 January 58 17 217 247 74 613 Exchange differences 3 \u2013 1 (9) (1) (6) Additional provisions 3 6 19 55 14 97 Disposals \u2013 \u2013 (21) \u2013 \u2013 (21) Interest on discounted liability in provisions \u2013 \u2013 1 \u2013 \u2013 1 Loss on remeasurement of statutory employee entitlements \u2013 \u2013 \u2013 3 \u2013 3 Unused amounts reversed (13) (4) (4) \u2013 \u2013 (21) Utilised (3) (6) (4) (1) (10) (24) At 31 December 48 13 209 295 77 642 Non-current \u2013 2 173 255 12 442 Current 48 11 36 40 65 200 48 13 209 295 77 642 2024 At 1 January 72 13 209 199 69 562 Exchange differences (2) \u2013 (1) (9) (1) (13) Additional provisions 5 9 16 58 23 111 Interest on discounted liability in provisions \u2013 \u2013 1 \u2013 \u2013 1 Loss on remeasurement of statutory employee entitlements \u2013 \u2013 \u2013 2 \u2013 2 Unused amounts reversed (14) (3) (3) \u2013 \u2013 (20) Utilised (3) (2) (5) (3) (17) (30) At 31 December 58 17 217 247 74 613 Non-current \u2013 2 180 215 14 411 Current 58 15 37 32 60 202 58 17 217 247 74 613 Motor vehicle warranties are estimated liabilities that fall due under the warranty terms offered on sale of new and used vehicles beyond that which are reimbursed by the manufacturers. Closure cost provisions are established when legal or constructive obligations arise on closure or disposal of businesses. Reinstatement and restoration costs comprised the estimated costs, to be incurred by the Group as lessees, in dismantling and removing the underlying assets, restoring the sites on which they are located or restoring the underlying assets to the condition required by the terms and conditions of the leases. Statutory employee entitlements include long service leave and jubilee awards for employees. Other provisions principally comprise provisions in respect of indemnities on disposal of businesses and legal claims.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-704": {
"value": "33\u2003Notes to Consolidated Cash Flow Statement (a) Cash generated from operations 2025 2024 US$m US$m By nature: Operating profit 3,716 1,166 Adjustments for: Depreciation and amortisation (refer note 33(b)) 2,192 2,174 Change in fair value of investment properties (172) 2,213 (Profit)/loss on sale of subsidiaries (130) 92 Loss on sale of associates and joint ventures 87 76 Loss relating to divestment in an associate \u2013 114 Loss on sale of investment properties 16 14 Profit on sale of right-of-use assets (4) (5) Loss on sale of intangible assets 10 1 Profit on sale of tangible assets (86) (97) Loss on sale of repossessed collateral of finance companies 63 62 Loss on sale of bearer plants 5 \u2013 Fair value gain on other investments (52) (2) Fair value gain on agricultural produce (1) (7) Change in fair value of derivatives 74 \u2013 Impairment of intangible assets 15 169 Impairment of tangible assets 6 12 Impairment of right-of-use assets 13 5 Impairment of debtors 144 115 Write down of properties for sale 314 147 Write down of stocks and work in progress 40 55 Reversal of write down of stocks and work in progress (33) (28) Gain on lease modification and termination (8) (5) Gain on sale and leaseback transactions \u2013 (2) Net provisions 59 112 Net foreign exchange (gain)/loss (14) 64 Gain on bargain purchase on acquisition of businesses (28) \u2013 Amortisation of borrowing costs for financial services companies 10 8 Options granted under employee share option schemes 24 12 2,544 5,299 6,260 6,465 Change in working capital: Increase in concession rights (27) (22) Decrease in properties for sale 145 614 Decrease in stocks and work in progress 33 59 (Increase)/decrease in debtors (582) 311 Decrease in creditors and provisions (147) (1,824) Increase in net pension liabilities 50 34 (528) (828) 5,732 5,637 33\u2003Notes to Consolidated Cash Flow Statement (continued) (b) Depreciation and amortisation 2025 2024 US$m US$m By business: Jardine Pacific 133 138 Hongkong Land 16 14 DFI Retail 840 838 Mandarin Oriental 45 43 Jardine Cycle & Carriage 29 26 Astra 1,129 1,115 2,192 2,174 (c) Purchase of subsidiaries 2025 Fair value US$m Non-current assets (559) Current assets (58) Non-current liabilities 130 Current liabilities 70 Fair value of identifiable net assets acquired (417) Goodwill (2) Gain on bargain purchase on acquisition of businesses 28 Adjustment for non-controlling interests 66 Total consideration (325) Carrying value of associates and joint ventures 14 Adjustment for deferred consideration 15 Cash and cash equivalents of subsidiaries acquired 18 Net cash outflow (278) Net cash outflow for acquisition of subsidiaries in 2025 mainly included US$180 million for Astra\u2019s acquisition of 83.7% interest in PT Mega Manunggal Property Tbk, an industrial and logistics property development company; US$49 million for a 100% interest in PT Pratista Industrial Properti Satu and US$27 million for a 100% interest in PT Pratista Industrial Properti Dua, both companies operating in the modern warehousing industry; and US$30 million for Astra\u2019s increased interest in PT Supreme Energy Sriwijaya, from 49.6% to 80.2%. 33\u2003Notes to Consolidated Cash Flow Statement (continued) (d) Purchase of associates and joint ventures in 2025 included US$173 million, US$56 million and US$29 million for Astra\u2019s additional interests in PT Medikaloka Hermina Tbk, PT Polinasi Iddea Investama and PT Saka Surya Wisesa, respectively; US$25 million for Astra\u2019s capital injections to certain associates and joint ventures in Indonesia; US$37 million for Jardine Pacific\u2019s acquisition of 49% interest in Alba Green Gas Holding Limited and US$11 million for Hongkong Land\u2019s investment in Chinese mainland. Purchase in 2024 included US$98 million for Jardine Cycle & Carriage\u2019s additional interest in Refrigeration Electrical Engineering Corporation; US$87 million, US$27 million and US$22 million for Astra\u2019s acquisition of a 20% interest in PT Supreme Energy Rantau Dedap and a 49% interest in PT Saka Surya Wisesa, and capital injection into PT Bank Jasa Jakarta, respectively. (e) Purchase of other investments in 2025 included US$293 million for Astra\u2019s acquisition of securities in relation to its financial services businesses; US$195 million for Astra\u2019s acquisition of bonds; US$38 million for Astra\u2019s additional interests in PT Medikaloka Hermina Tbk; and US$11 million for Corporate\u2019s additional investments in limited partnership investment funds. Purchase in 2024 included US$40 million for DFI Retail\u2019s subscription of listed securities; US$288 million for Astra\u2019s acquisition of securities in relation to its financial services businesses and US$76 million for Corporate\u2019s additional investments in limited partnership investment funds. (f) Advances to and repayments to associates and joint ventures in 2025 and 2024 mainly included Hongkong Land\u2019s advances to and repayments to its property joint ventures. (g) Repayments from and advances from associates and joint ventures in 2025 and 2024 comprised Hongkong Land\u2019s repayments from and advances from its property joint ventures. (h) Sale of subsidiaries 2025 2024 US$m US$m Non-current assets 1,045 378 Current assets 163 17 Non-current liabilities (407) (36) Current liabilities (161) (30) Net assets 640 329 Cumulative exchange translation losses 13 69 Profit/(loss) on disposal 130 (92) Deferred gain on sale and leaseback of properties \u2013 12 Loan repaid at date of disposal (48) \u2013 Deferred consideration (refer note 17) (21) \u2013 Transaction costs and other payables 24 3 Sales proceeds 738 321 Cash and cash equivalents of subsidiaries disposed of (51) (4) Net cash inflow 687 317 Net cash inflow for sale of subsidiaries in 2025 mainly included US$529 million from Hongkong Land\u2019s sale of Singapore and Malaysia residential development businesses; US$67 million from DFI Retail\u2019s sale of Singapore Food business; US$46 million from Mandarin Oriental\u2019s sale of the Munich Hotel; and US$34 million from Astra\u2019s sale of PT Borneo Berkat Makmur. Net cash inflow in 2024 mainly included US$57 million and US$37 million from DFI Retail\u2019s sale of property holding companies in Taiwan and Singapore, respectively; and US$216 million from Mandarin Oriental\u2019s sale of the Paris Hotel. 33\u2003Notes to Consolidated Cash Flow Statement (continued) (i) Sale of associates and joint ventures in 2025 included US$616 million and US$281 million for DFI Retail\u2019s sale of Yonghui and Robinsons Retail, respectively; US$701 million from Hongkong Land\u2019s divestment of one of the Singapore Commercial portfolio; and US$36 million for Mandarin Oriental\u2019s sale of its Miami Hotel. Sale in 2024 mainly included US$39 million for DFI Retail\u2019s sale of Retail Technology Asia Limited and US$344 million for Jardine Cycle & Carriage\u2019s sale of Siam City Cement Public Company Limited. (j) Sale of other investments in 2025 comprised US$429 million, US$228 million, US$185 million and US$11 million sale of securities in Corporate, Jardine Cycle & Carriage, Astra\u2019s financial services businesses and DFI Retail, respectively. Sale in 2024 comprised US$171 million and US$82 million sale of securities in Astra\u2019s financial services businesses and Corporate, respectively. (k) Sale of tangible assets in 2025 included US$117 million for Mandarin Oriental\u2019s sale of a hotel property; and US$27 million for Astra\u2019s sale of heavy equipment. Sale in 2024 included US$105 million for Mandarin Oriental\u2019s sale of the retail units adjoining the Paris Hotel, with a deferred consideration of US$54 million receivable in 2027 (refer note 17); and US$27 million for Jardine Cycle & Carriage\u2019s sale of its properties in Malaysia under a sale and leaseback arrangement. (l) Change in interests in other subsidiaries 2025 2024 US$m US$m Increase in attributable interests \u2013 Jardine Cycle & Carriage (49) (527) \u2013 Mandarin Oriental \u2013 (172) \u2013 Hongkong Land (279) \u2013 \u2013 Astra (107) \u2013 \u2013 PT United Tractors Tbk (103) \u2013 \u2013 other (19) (1) Decrease in attributable interests \u2013 PT Astra Digital Mobil 120 \u2013 (437) (700) (m) Sale of untraceable shares in 2025 included US$57 million, US$44 million and US$5 million in Corporate, Hongkong Land and DFI Retail, respectively. 33\u2003Notes to Consolidated Cash Flow Statement (continued) (n) Cash outflows for leases 2025 2024 US$m US$m Lease rentals paid (1,230) (1,229) Additions to leasehold land under right-of-use assets (24) (25) (1,254) (1,254) The above cash outflows are included in \u2013 operating activities (335) (352) \u2013 investing activities (24) (25) \u2013 financing activities (895) (877) (1,254) (1,254) (o) Analysis of balances of cash and cash equivalents 2025 2024 US$m US$m Cash and bank balances excluding restricted cash and deposits with original maturities over three months (refer note 22) 8,561 4,838 Cash and bank balances of subsidiaries classified as held for sale (refer note 23) 13 4 8,574 4,842",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-705": {
"value": "34\u2003Derivative financial instruments The fair values of derivative financial instruments at 31 December are as follows: 2025 2024 Positive fair value Negative fair value Positive fair value Negative fair value US$m US$m US$m US$m Designated as cash flow hedges \u2013 forward foreign exchange contracts 2 \u2013 8 2 \u2013 interest rate swaps \u2013 2 3 1 \u2013 cross currency swaps 17 76 40 67 \u2013 commodity zero-cost collar \u2013 212 \u2013 \u2013 19 290 51 70 Designated as fair value hedges \u2013 forward contract (refer note 23) \u2013 \u2013 \u2013 1,051 \u2013 \u2013 \u2013 1,051 Non-qualifying as hedges \u2013 forward foreign exchange contracts 1 \u2013 8 2 \u2013 forward contract \u2013 66 \u2013 \u2013 1 66 8 2 Forward foreign exchange contracts The contract amounts of the outstanding forward foreign exchange contracts at 31 December 2025 were US$355 million (2024: US$1,362 million). Included in the contract amounts outstanding at 31 December 2024 was US$613 million related to the divestment of interest in Yonghui with a fair value gain of US$8 million (refer note 23). Interest rate swaps The notional principal amounts of the outstanding interest rate swap contracts at 31 December 2025 were US$123 million (2024: US$624 million). At 31 December 2025, the fixed interest rates relating to interest rate swaps varied from 3.9% to 4.1% (2024: 2.0% to 4.7%) per annum. The fair values of interest rate swaps at 31 December 2025 were based on the estimated cash flows discounted at market rates ranging from 0.9% to 1.0% (2024: 0.9% to 4.6%) per annum. Cross currency swaps The contract amounts of the outstanding cross currency swap contracts at 31 December 2025 were US$2,393 million (2024: US$2,835 million). Commodity zero-cost collar The outstanding commodity zero-cost collar at 31 December 2025 related to contract for sales of gold. There was no outstanding commodity zero-cost collar at 31 December 2024. Forward contract The contract amount of outstanding forward contract at 31 December 2025 was US$229 million (2024: US$616 million). Included in the contract amount outstanding at 31 December 2024 was US$616 million related to the divestment of interest in Yonghui (refer note 23).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-706": {
"value": "35\u2003Commitments 2025 2024 US$m US$m Capital commitments: Authorised not contracted \u2013 capital expenditure and investments 1,026 1,197 Contracted not provided \u2013 investments in joint ventures 738 716 \u2013 capital expenditure and investments 599 642 1,337 1,358 2,363 2,555 At 31 December 2025 and 2024, there were no short-term lease commitments which were significantly dissimilar to those relating to the portfolio of short-term leases for which expenses were recognised for the years ended 31 December 2025 and 2024. Total future sublease payments receivable amounted to US$12 million at 31 December 2025 (2024: US$10 million).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-707": {
"value": "36\u2003Contingent liabilities Following the acquisition of the 15% of Jardine Strategic not previously owned by the Company and its wholly-owned subsidiaries, which was effected on 14 April 2021, a number of former Jardine Strategic shareholders are seeking an appraisal of the fair value of their shares in Jardine Strategic by the Bermuda court, relying upon the process referred to in the shareholder circular issued in connection with the acquisition. These shareholders claim the consideration of US$33 per share that Jardine Strategic considered to be fair value for its shares, and that all shareholders have already received, did not represent fair value. Although the proceedings were commenced in April 2021, they are still ongoing. It is anticipated that the court appraisal process will not be concluded for at least a further 12 months and will likely extend further. The Board believes that the US$33 per share that was paid represented fair value to Jardine Strategic minority shareholders and is of the opinion that no provision is required in relation to these claims. Various Group companies are involved in litigation arising in the ordinary course of their respective businesses. Having reviewed outstanding claims and taking into account legal advice received, the Directors are of the opinion that adequate provisions have been made.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-708": {
"value": "37\u2003Related party transactions In the normal course of business the Group undertakes a variety of transactions with certain of its associates and joint ventures. 2025 2024 US$m US$m Sales to associates and joint ventures \u2013 motor vehicles and spare parts 749 759 \u2013 coal mining and heavy equipment 549 622 \u2013 crude palm oil 341 280 1,639 1,661 Purchases from associates and joint ventures \u2013 motor vehicles and spare parts 5,173 5,925 \u2013 ready-to-eat products 42 46 5,215 5,971 Services received from associates and joint ventures \u2013 point-of-sale system implementation and consultancy services \u2013 20 The Group manages six (2024: six) associate and joint venture hotels. Management fees received by the Group in 2025 from these managed hotels amounted to US$20 million (2024: US$19 million). The Group has engaged one of its joint ventures in the construction business for capital expenditure works. The value of works completed amounted to US$151 million (2024: US$164 million) and commitments related to the works amounted to US$173 million as of 31 December 2025 (2024: US$313 million). Amounts of outstanding balances with associates and joint ventures are included in debtors and creditors, as appropriate (refer notes 17 and 31). Details of Directors\u2019 remuneration (being the key management personnel compensation) are shown on page 66 under the heading of \u2018Remuneration outcomes in 2025\u2019. The Company\u2019s Directors\u2019 remuneration includes payments made by a trust created in 1947 (the 1947 Trust) which represents distributions from the income of the 1947 Trust. The 1947 Trust\u2019s income consists solely of ordinary dividends it receives on its shareholding in the Company. The 1947 Trust was established and acts independently of, and is not controlled by the Company. Accordingly, the dividends that the Company paid to the 1947 Trust on its shareholding are accounted for as ordinary dividends and the amounts paid to the Company\u2019s Directors by the 1947 Trust are not accounted for as expenses of the Group. However, as the amounts paid to the Directors related to their service to the Company and depends on their performance, they have been included as part of the disclosure of Directors\u2019 remuneration.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-709": {
"value": "38\u2003Summarised balance sheet of the company Included below is certain summarised balance sheet information of the Company disclosed in accordance with Bermuda law. 2025 2024 US$m US$m Subsidiaries 1,493 1,493 Current assets 594 962 Total assets 2,087 2,455 Share capital (refer note 24) 74 73 Share premium and capital reserves 8 11 Revenue and other reserves 1,366 1,697 Shareholders\u2019 funds 1,448 1,781 Current liabilities 639 674 Total equity and liabilities 2,087 2,455 Subsidiaries are shown at cost less impairment provided.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-710": {
"value": "39\u2003Post balance sheet events In October 2025, the Company announced a recommended cash acquisition through its wholly-owned subsidiary, Jardine Strategic Limited (JSL), to acquire 11.96% of Mandarin Oriental\u2019s total issued share capital which the Company and its wholly-owned subsidiaries did not already own (the Acquisition). The Acquisition was completed in January 2026 by way of a scheme of arrangement under section 99 of the Bermuda Companies Act, the entire issued share capital of Mandarin Oriental is now owned by JSL. The total Acquisition value was US$415 million, which was financed using the Company\u2019s cash on its balance sheet together with committed facilities. On 20 January 2026, the Minister of the State Secretariat of Indonesia issued a press release announcing the revocation of the business licences of 28 companies. Astra\u2019s subsidiary, PT Agincourt Resources (PTAR), was among those listed. To date, PTAR has not yet received any official written notification regarding the revocation of the license. Subsequently, on 11 February 2026, the Minister of Energy and Mineral Resources announced in the media that, based on the direction of the President of the Republic of Indonesia, the Government will conduct an evaluation regarding the license of PTAR, and where no violations are found, investors\u2019 rights will be restored; conversely, if violations are identified, sanctions will be imposed proportionately. Management believes that PTAR has complied with relevant laws and regulations, in carrying out its activities. In connection with the above, there was no significant impact on the Group\u2019s consolidated financial statements for the year ended 31 December 2025. On 23 January 2026, following the resignation of one of the Group\u2019s two representatives on Zhongsheng\u2019s board of directors, the Group revisited whether it continued to have significant influence over Zhongsheng and concluded the threshold for significant influence was not met. As a result, the Group\u2019s interest in Zhongsheng was no longer classified as an associate. The equity method of accounting was discontinued, and the investment was reclassified as other investment measured at fair value through profit and loss effective from January 2026. On 26 February 2026, the Group, through a subsidiary of Jardine Cycle & Carriage, sold a further 3.5% interest in Vinamilk for approximately US$188 million.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-711": {
"value": "40\u2003Principal subsidiaries The Group\u2019s principal subsidiaries at 31 December 2025 are set out below: Place of incorporation/ principal place of business Nature of business Attributable interests Proportion of ordinary shares and voting powers at 31 December 2025 held by 2025 2024 the Group non-controlling interests % % % % DFI Retail Group Holdings Ltd Bermuda/ China and Southeast Asia Health and beauty, convenience, food, house furnishing, restaurants and other retailing 78 78 78 22 Hongkong Land Holdings Ltd Bermuda/ China and Southeast Asia Property investment, management & development 55 53 55 45 Jardine Cycle & Carriage Ltd Singapore/ Southeast Asia A 50.5% effective interest in PT Astra International Tbk, automotive and holding 85 85 85 15 Jardine Matheson Ltd Bermuda/ Hong Kong Group management 100 100 100 \u2013 Jardine Pacific Holdings Ltd Bermuda/ China and Southeast Asia Engineering & construction, transport services, automotive and restaurants 100 100 100 \u2013 Jardine Strategic Ltd Bermuda/ China and Southeast Asia Holding 100 100 100 \u2013 Mandarin Oriental International Ltd Bermuda/ Worldwide Hotel investment & management 88 88 88 12 Matheson & Co., Ltd England/ United Kingdom Holding and management 100 100 100 \u2013 PT Astra International Tbk Indonesia/ Indonesia Automotive and mobility, financial services, heavy equipment, mining and construction and energy, agribusiness, infrastructure, information technology and property 43 42 50 50 All subsidiaries are included in the consolidation. Attributable interests represent the proportional holdings of the Company, held directly or through its subsidiaries, in the issued share capitals of the respective companies, after the deduction of any shares held by the trustees of the employee share option schemes of any such company and any shares in any such company owned by its wholly-owned subsidiaries.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-712": {
"value": "41\u2003Material accounting policies Basis of consolidation (i) The consolidated financial statements include the financial statements of the Company, its subsidiaries, and the Group\u2019s interests in associates and joint ventures. (ii) A subsidiary is an entity over which the Group has control. The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over the entity. The purchase method of accounting is used to account for the acquisition of subsidiaries by the Group. The cost of an acquisition includes the fair value at the acquisition date of any contingent consideration. The Group recognises the non-controlling interest\u2019s proportionate share of the recognised identifiable net assets of the acquired subsidiary. In a business combination achieved in stages, the Group remeasures its previously held interest in the acquiree at its acquisition-date fair value and recognises the resulting gain or loss in profit and loss. Changes in a parent\u2019s ownership interest in a subsidiary that do not result in the loss of control are accounted for as equity transactions. When control over a previous subsidiary is lost, any remaining interest in the entity is remeasured at fair value and the resulting gain or loss is recognised in profit and loss. All material intercompany transactions, balances and unrealised surpluses and deficits on transactions between Group companies have been eliminated. The cost of and related income arising from shares held in the Company by subsidiaries are eliminated from shareholders\u2019 funds and non-controlling interests, and profit, respectively. (iii) An associate is an entity, not being a subsidiary or joint venture, over which the Group exercises significant influence. A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require unanimous consent of the parties sharing control. Associates and joint ventures are included on the equity basis of accounting. Profits and losses resulting from upstream and downstream transactions between the Group and its associates and joint ventures are recognised in the consolidated financial statements only to the extent of unrelated investor\u2019s interests in the associates and joint ventures. (iv) Non-controlling interests represent the proportion of the results and net assets of subsidiaries and their associates and joint ventures not attributable to the Group. (v) The results of subsidiaries, associates and joint ventures are included or excluded from their effective dates of acquisition or disposal, respectively. The results of entities other than subsidiaries, associates and joint ventures are included to the extent of dividends received when the right to receive such dividend is established. Foreign currencies Transactions in foreign currencies are accounted for at the exchange rates ruling at the transaction dates. Assets and liabilities of subsidiaries, associates and joint ventures, together with all other monetary assets and liabilities expressed in foreign currencies, are translated into United States dollars at the rates of exchange ruling at the year end. Results expressed in foreign currencies are translated into United States dollars at the average rates of exchange ruling during the year, which approximate the exchange rates at the dates of the transactions. Exchange differences arising from the retranslation of the net investment in foreign subsidiaries, associates and joint ventures, and of financial instruments which are designated as hedges of such investments, are recognised in other comprehensive income and accumulated in equity under exchange reserves. On the disposal of these investments, such exchange differences are recognised in profit and loss. Exchange differences on other investments measured at fair value through profit and loss are recognised in profit and loss as part of the gains and losses arising from changes in their fair value. Exchange differences on other investments measured at fair value through other comprehensive income are recognised in other comprehensive income as part of the gains and losses arising from changes in their fair value. All other exchange differences are recognised in profit and loss. Goodwill and fair value adjustments arising on acquisition of a foreign entity after 1 January 2003 are treated as assets and liabilities of the foreign entity and translated into United States dollars at the rate of exchange ruling at the year end. Impairment of non-financial assets Assets that have indefinite useful lives are not subject to amortisation and are tested for impairment annually and whenever there is an indication that the assets may be impaired. Assets that are subject to amortisation are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. For the purpose of assessing impairment, assets are grouped at the lowest level for which there is separately identifiable cash flows. Cash generating units or groups of cash-generating units to which goodwill has been allocated are tested for impairment annually and whenever there is an indication that the units may be impaired. An impairment loss is recognised for the amount by which the carrying amount of the asset exceeds its recoverable amount, which is the higher of an asset\u2019s fair value less costs to sell and value in use. Non-financial assets other than goodwill that suffered an impairment are reviewed for possible reversal of the impairment annually. Intangible assets (i) Goodwill represents the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree, and the acquisition-date fair value of any previously held equity interest in the acquiree over the acquisition date fair value of the Group\u2019s share of the net identifiable assets acquired. Non-controlling interests are measured at their proportionate share of the net identifiable assets at the acquisition date. If the cost of acquisition is less than the fair value of the net assets acquired, the difference is recognised directly in profit and loss. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill on acquisitions of associates and joint ventures is included in investment in associates and joint ventures. Goodwill is allocated to cash-generating units or groups of cash-generating units for the purpose of impairment testing and is carried at cost less accumulated impairment loss. The profit or loss on disposal of subsidiaries, associates and joint ventures is stated after deducting the carrying amount of goodwill relating to the entity sold. (ii) Franchise rights, which are rights under franchise agreements, are separately identified intangible assets acquired as part of a business combination. These franchise agreements are deemed to have indefinite lives because either they do not have any term of expiry or their renewal by the Group would be probable and would not involve significant costs, taking into account the history of renewal and the relationships between the franchisee and the contracting parties. The useful lives are reviewed at each balance sheet date. Franchise rights are carried at cost less accumulated impairment loss. (iii) Concession rights are operating rights for toll roads under service concession arrangements. Toll road concession rights are stated at cost, less accumulated amortisation and impairment. Toll road concession rights are amortised using the units of production (volume of traffic) method from the date of toll roads are ready for use. The amortisation is calculated based on estimated volume of traffic. Changes in estimated volume of traffic are accounted for, on a prospective basis, from the beginning of the period in which the change occurs. (iv) Deferred exploration costs relating to mining resources are capitalised when the rights of tenure of a mining area are current and is considered probable that the costs will be recouped through successful development and exploitation of the area. Deferred exploration costs are amortised using the unit of production method, and are assessed for impairment if facts and circumstances indicate that impairment may exist. (v) Other intangible assets are stated at cost less accumulated amortisation. Amortisation is calculated on the straight line basis to allocate the cost of intangible assets over their estimated useful lives. Tangible fixed assets and depreciation Freehold properties comprised land and buildings. Freehold land is stated at cost less any impairment. No depreciation is provided on freehold land as it is deemed to have an indefinite life. Buildings on freehold and leasehold land are stated at cost less any accumulated depreciation and impairment. Mining properties, which are contractual rights to mine and own coal and gold reserves in specified concession areas, and other tangible fixed assets are stated at cost less amounts provided for depreciation. Cost of mining properties includes expenditure to restore and rehabilitate coal and gold mining areas following the completion of production. Depreciation of tangible fixed assets other than mining properties is calculated on the straight-line basis to allocate the cost or valuation of each asset to its residual value over its estimated useful life. The residual values and useful lives are reviewed at each balance sheet date. The estimated useful lives are as follows: Buildings \u2013 hotels 21 to 150 years \u2013 others 20 to 60 years Surface, finishes and services of hotel properties 20 to 30 years Leasehold improvements shorter of unexpired lease term or useful life Plant and machinery 2 to 25 years Furniture, equipment and motor vehicles 2 to 25 years Mining properties are depreciated using the unit of production method. Where the carrying amount of a tangible fixed asset is greater than its estimated recoverable amount, it is written down immediately to its recoverable amount. The profit or loss on disposal of tangible fixed assets is recognised by reference to their carrying amount. Leases At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Lease contracts may contain lease and non-lease components. The Group allocates the consideration in the contract to lease and non-lease component based on their relative stand-alone prices. For property leases where the Group is a lessee, it has elected not to separate lease and immaterial non-lease components and accounts for these items as a single lease component. (i) As a lessee The Group enters into property leases for use as retail stores and offices, as well as leases for plant & machinery and motor vehicles for use in its operations. The Group recognises right-of-use assets and lease liabilities at the lease commencement dates, that is the dates the underlying assets are available for use. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment, and adjusted for any remeasurement of lease liabilities. The cost of the right-of-use assets includes amounts of the initial measurement of lease liabilities recognised, lease payments made at or before the commencement dates less any lease incentives received, initial direct costs incurred and restoration costs. Right-of-use assets are depreciated using the straight-line method over the shorter of their estimated useful lives and the lease terms. When right-of-use assets meet the definition of investment properties, they are presented in investment properties, and are initially measured at cost and subsequently measured at fair value, in accordance with the Group\u2019s accounting policy. The Group also has interests in leasehold land for use in its operations. Lump sum payments were made upfront to acquire these land interests from their previous registered owners or governments in the jurisdictions where the land is located. There are no ongoing payments to be made under the term of the land leases, other than insignificant lease renewal costs or payments based on rateable value set by the relevant government authorities. These payments are stated at cost and are amortised over the term of the lease which includes the renewal period if the lease can be renewed by the Group without significant cost. Lease liabilities are measured at the present value of lease payments to be made over the lease terms. Lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised and payments of penalties for terminating a lease, if the lease term reflects the Group exercising that option. The variable lease payments that do not depend on an index or a rate are recognised as expense in the period on which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. Lease liabilities are measured at amortised cost using the effective interest method. After the commencement date, the amount of lease liabilities is increased by the interest costs on the lease liabilities and decreased by lease payments made. The carrying amount of lease liabilities is remeasured when there is a change in the lease term, or there is a change in future lease payments arising from a change in an index or rate, or there is a change in the Group\u2019s estimate of the amount expected to be payable under a residual guarantee, or there is a significant event or a significant change in circumstances, that is in the control of the Group, that results in a reassessment of whether the Group will be reasonably certain to exercise an extension or a termination option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit and loss if the carrying amount of right-of-use asset has been reduced to zero. The Group has elected not to recognise right-of-use assets and lease liabilities for leases of low value assets and short-term leases. Low value assets comprised IT equipment and small items of office furniture. Short-term leases are leases with a lease term of 12 months or less. Lease payments associated with these leases are recognised on a straight-line basis as an expense in profit and loss over the lease term. Lease liabilities are classified as non-current liabilities unless payments are within 12 months from the balance sheet date. (ii) As a lessor The Group enters into contracts with lease components as a lessor primarily on its investment properties. These leases are operating leases as they do not transfer the risk and rewards incidental to the underlying investment properties. The Group recognises the lease payments received under these operating leases on a straight line basis over the lease term as part of revenue in the profit and loss. Investment properties Properties including those under operating leases which are held for long-term rental yields or capital gains are classified and accounted for as investment properties, but the business model does not necessarily envisage that the properties will be held for their entire useful life. Investment properties are carried at fair value, representing estimated open market value determined annually by independent qualified valuers who have recent experience in the location and category of the investment property being valued. The market value of commercial properties are calculated on the discounted net rental income allowing for reversionary potential. The market value of residential properties are arrived at by reference to market evidence of transaction prices for similar properties. Changes in fair value are recognised in profit and loss. Owner-occupied portions of multi-purpose properties are accounted for as tangible fixed assets unless the portion is considered insignificant, in which case this portion is treated as part of investment properties. Bearer plants Bearer plants are stated at cost less any accumulated depreciation and impairment loss. The cost of bearer plants includes costs incurred for field preparation, planting, fertilising and maintenance, capitalisation of borrowing costs incurred on loans used to finance the development of immature bearer plants and an allocation of other indirect costs based on planted hectares. Bearer plants are considered mature three to four years after planting and once they are generating fresh fruit bunches which average four to six tonnes per hectare per year. Depreciation of mature bearer plants commences in the year when the bearer plants are mature using the straight-line method over the estimated useful life of 20 years. Agricultural produce growing on bearer plants comprise oil palm fruits which are measured at fair value. Changes in fair value are recorded in the profit and loss. Investments The Group classifies its investments into the following measurement categories: (i) Those to be measured subsequently at fair value, either through other comprehensive income or through profit and loss; and (ii) Those to be measured at amortised cost. The classification is based on the management\u2019s business model and their contractual cash flows characteristics. Equity investments are measured at fair value with fair value gains and losses recognised in profit and loss, unless management has elected to recognise the fair value gains and losses through other comprehensive income. For equity investments measured at fair value through other comprehensive income, gains or losses realised upon disposal are not reclassified to profit and loss. Dividends from equity investments are recognised in profit and loss when the right to receive payments is established. Debt investments that are held for collection of contractual cash flows and for sale, where the cash flows represent solely payments of principal and interest, are measured at fair value through other comprehensive income. On disposal, the cumulative gain or loss previously recognised in other comprehensive income is reclassified from equity to profit and loss. Interest income calculated using the effective interest rate method is recognised in profit and loss. Debt investments that are held for collection of contractual cash flows till maturity, where the cash flows represent solely payments of principal and interest, are measured at amortised cost. Any gain or loss arising on disposal is recognised in profit and loss. Interest income calculated using the effective interest rate method is recognised in profit and loss. Limited partnership investment funds, which are structured in the form of limited partnerships for the purpose of managing investments for the benefit of its investors, are measured at fair value with fair value gains and losses recognised in profit and loss. Distributions from these investment funds are recognised in profit and loss when the right to receive payments is established. At initial recognition, the Group measures an investment at its fair value plus, in the case of the investment not at fair value through profit and loss, transaction costs that are directly attributable to the acquisition of the investment. Transaction costs of investments carried at fair value through profit and loss are expensed in profit and loss. Investments with embedded derivatives are considered in their entirety when determining whether their cash flows are solely payment of principal and interest. The Group assesses on a forward-looking basis the expected credit losses associated with both types of debt investments. They are considered \u2018credit impaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows have occurred. Any impairment is recognised in profit and loss. All purchases and sales of investments are recognised on the trade date, which is the date that the Group commits to purchase or sell the investments. Investments are classified as non-current assets, unless in the case of debt investments with maturities less than 12 months after the balance sheet date, are classified as current assets. Properties for sale Properties for sale, which comprise land and buildings held for resale, are stated at the lower of cost and net realisable value. A portion of the properties for sale is leased out prior to sales to enhance shareholder profitability. These leased properties are classified and accounted for as properties for sale. The cost of properties for sale comprises land costs, construction and other development costs, and borrowing costs. Stocks and work in progress Stocks, which principally comprise goods held for resale, are stated at the lower of cost and net realisable value. Cost is determined by the first-in, first-out method, specific identification method and weighted average method. The cost of finished goods and work in progress comprises raw materials, labour and an appropriate proportion of overheads. Debtors Financing and trade debtors are recognised initially at the amount of consideration that is unconditional and measured subsequently at amortised cost using the effective interest method. Finance lease receivables are shown as the finance lease receivables plus the guaranteed residual values at the end of the lease period, net of unearned finance lease income, security deposits and provision for doubtful receivables. A contract asset arises if the Group has a right to consideration in exchange for goods or services the Group has transferred to a customer, that is conditional on something other than the passage of time. Repossessed collateral of finance companies are measured at the lower of the carrying amount of the debtors in default and fair value less costs to sell. All other debtors, excluding derivative financial instruments, are measured at amortised cost except where the effect of discounting would be immaterial. The Group assesses on a forward-looking basis using the three stages expected credit losses model on potential losses associated with its consumer financing debtors and financing lease receivables. The impairment measurement is subject to whether there has been a significant increase in credit risk. For trade debtors and contract assets, the Group applied the simplified approach as permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the debtors. Provision for impairment is established by considering potential financial difficulties of the debtor, probability that the debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payments. The carrying amount of the asset is reduced through the use of an allowance account and the amount of the loss is recognised in arriving at operating profit. When a debtor is uncollectible, it is written off against the allowance account. Subsequent recoveries of amount previously written off are credited to profit and loss. Debtors with maturities greater than 12 months after the balance sheet date are classified under non-current assets. Cash and cash equivalents For the purposes of the cash flow statement, cash and cash equivalents comprise bank and cash balances, deposits at call with banks and financial institutions, and other liquid investments, with original maturities of three months or less, net of bank overdrafts. In the balance sheet, bank overdrafts are included in current borrowings. Restricted cash and bank balances that are not available for use within three months from the balance sheet date are excluded from cash and cash equivalents. If such balances are restricted in use for a period exceeding one year, they are classified as part of other debtors. Liquid investments, which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value, are included in cash and bank balances and are stated at market value. Increases or decreases in market value are recognised in profit and loss. Provisions Provisions are recognised when the Group has present legal or constructive obligations as a result of past events, it is probable that an outflow of resources embodying economic benefits will be required to settle the obligations, and a reliable estimate of the amount of the obligations can be made. (i) Statutory employee entitlements The Group recognises a provision for statutory employee entitlements which are related to long service leave and service awards in Indonesia. Borrowings and borrowing costs Borrowings are initially recognised at fair value, net of transaction costs incurred. In subsequent periods, borrowings are stated at amortised cost using the effective interest method. On the issue of bonds which are convertible into a fixed number of ordinary shares of the issuing entity, the fair value of the liability portion is determined using a market interest rate for an equivalent non-convertible bond; this amount is included in long-term borrowings on the amortised cost basis until extinguished on conversion or maturity of the bond. The remainder of the proceeds is allocated to the conversion option which is recognised and included in shareholders\u2019 funds. On the issue of convertible bonds which are not convertible into the issuing entity\u2019s own shares or which are not convertible into a fixed number of ordinary shares of the issuing entity, the fair value of the conversion option component is determined and included in current liabilities, and the residual amount is allocated to the carrying amount of the bond. Any conversion option component included in current liabilities is shown at fair value with changes in fair value recognised in profit and loss. Borrowing costs relating to major development projects are capitalised until the asset is substantially completed. Capitalised borrowing costs are included as part of the cost of the asset. All other borrowing costs are expensed as incurred. Borrowings are classified as current liabilities unless, at the end of the reporting period, the Group has a right to defer settlement of the liability for at least 12 months after the balance sheet date. Current and deferred tax The tax expense for the year comprises current and deferred tax. Tax is recognised in profit and loss, except to the extent that it relates to items recognised in other comprehensive income or direct in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity, respectively. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date in the countries where the Group operates and generates taxable income. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred tax is provided, using the liability method, for all temporary differences arising between the tax bases of assets and liabilities and their carrying values. Deferred tax is determined using tax rates and laws that have been enacted or substantially enacted by the balance sheet date and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled. Provision for deferred tax is made on the revaluation of certain non-current assets and, in relation to acquisitions, on the difference between the fair value of the net assets acquired and their tax base. Deferred tax is provided on temporary differences associated with investments in subsidiaries, associates and joint ventures, except where the Group is able to control the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets relating to the carry forward of unused tax losses are recognised to the extent that it is probable that future taxable profit will be available against which the unused tax losses can be utilised. Employee benefits The Group operates a number of defined benefit and defined contribution plans, the assets of which are held in trustee administered funds. Pension accounting costs for defined benefit plans are assessed using the projected unit credit method. Under this method, the costs of providing pensions are charged to profit and loss spreading the regular cost over the service period in which employees accrue benefits, in accordance with the advice of qualified actuaries, who carry out a full valuation of major plans every year. Plan assets are measured at fair value. Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in other comprehensive income in the year in which they occur. Past service costs are recognised immediately in profit and loss. The Group\u2019s total contributions relating to the defined contribution plans are charged to profit and loss in the year to which they relate. Assets held for sale Assets are classified as held for sale and stated at the lower of carrying amount and fair value less costs to sell if their carrying amounts are expected to be recovered principally through a sale transaction rather than through continuing use. Once classified as held for sale, non-current assets subjected to amortisation or depreciation are no longer amortised or depreciated, and associates and joint ventures cease application of the equity method of accounting. Derivative financial instruments The Group only enters into derivative financial instruments in order to hedge underlying exposures and not as speculative investments. Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and are subsequently remeasured at their fair value. The method of recognising the resulting gain or loss is dependent on the nature of the item being hedged. The Group designates certain derivatives as a hedge of the fair value of a recognised asset or liability (fair value hedge), or a hedge of a forecasted transaction or of the foreign currency risk on a firm commitment (cash flow hedge), or a hedge of a net investment in a foreign entity. At inception of the hedge relationship, the Group documents the economic relationship between hedging instruments and hedged items including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of hedged items. The Group documents its risk management objective and strategy for undertaking its hedge transactions. Changes in the fair value of derivatives that are designated and qualify as fair value hedges and that are highly effective, are recognised in profit and loss, along with any changes in the fair value of the hedged asset or liability that is attributable to the hedged risk. The gain or loss relating to the effective portion of interest rate swaps hedging fixed rate borrowings is recognised in profit and loss within finance costs, together with changes in the fair value of the hedged fixed rate borrowings attributable to interest rate risk. The gain or loss relating to the ineffective portion is recognised in profit and loss. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, the cumulative adjustment to the carrying amount of a hedged item for which the effective interest method is used is amortised to profit and loss over the residual period to maturity. Changes in the fair value of derivatives that are designated and qualify as cash flow hedges and that are highly effective, are recognised in other comprehensive income and accumulated in equity under hedging reserves. Changes in the fair value relating to the ineffective portion is recognised immediately in profit and loss. Where the hedged item results in the recognition of a non-financial asset or of a non-financial liability, the deferred gains and losses are included in the initial measurement of the cost of the asset or liability. The deferred amounts are ultimately recognised in profit and loss as the hedged item affects profit and loss. Otherwise, amounts deferred in hedging reserves are transferred to profit and loss in the same periods during which the hedged firm commitment or forecasted transaction affects profit and loss. The gain or loss relating to the effective portion of the interest rate swaps hedging variable rate borrowings is recognised in profit and loss within finance cost at the same time as the interest expense on the hedged borrowings. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge accounting, any cumulative gain or loss existing in hedging reserves at that time remains in the hedging reserves and is recognised when the committed or forecasted transaction ultimately is recognised in profit and loss. When a committed or forecasted transaction is no longer expected to occur, the cumulative gain or loss that was reported in hedging reserves is immediately transferred to profit and loss. Certain derivative transactions, while providing effective economic hedges under the Group\u2019s risk management policies, do not qualify for hedge accounting under the specific rules in IFRS 9. Changes in the fair value of any derivative instruments that do not qualify for hedge accounting under IFRS 9 are recognised immediately in profit and loss. Hedges of net investments in foreign entities are accounted for on a similar basis to that used for cash flow hedges. Any gain or loss on the hedging instrument relating to the effective portion of the hedge is recognised in other comprehensive income and accumulated in exchange reserves; the gain or loss relating to the ineffective portion is recognised immediately in profit and loss. The fair value of derivatives which are designated and qualify as effective hedges are classified as non-current assets or liabilities if the remaining maturities of the hedged assets or liabilities are greater than 12 months after the balance sheet date. Insurance contracts Contracts under which the Group accepts significant insurance risk are classified as insurance contracts. Contracts held by the Group under which it transfers significant insurance risk related to underlying insurance contracts are classified as reinsurance contracts. On initial recognition, insurance contracts are measured as the total of (a) the fulfilment cash flows (FCF), adjusted to reflect the time value of money and the associated financial risks, and a risk adjustment for non-financial risk; and (b) the contractual service margin (CSM). The FCF are the current estimates of the future cash flows within the contract boundary that the Group expects to collect from premiums and pay out for claims, benefits and expenses, adjusted to reflect the timing and the uncertainty of those amounts. The CSM is a component of the carrying amount of the insurance contract asset or liability representing the unearned profit that the Group will recognise as it provides insurance contract services in the future. Subsequently, the carrying amount at each reporting date is the sum of the liability for remaining coverage and the liability for incurred claims. The liability for remaining coverage comprises (a) the FCF that relate to services that will be provided under the contracts in future periods and (b) any remaining CSM at that date. The liability for incurred claims includes the FCF for incurred claims and expenses that have not yet been paid, including claims that have been incurred but not yet reported. Offsetting financial instruments Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability simultaneously. The legally enforceable right must not be contingent on future events and must be enforceable in the normal course of business and in the event of default, insolvency or bankruptcy of the company or the counterparty. Non-trading items Non-trading items are separately identified to provide greater understanding of underlying performance from continuing businesses. The Group presents the profit and loss account in columnar format with analysis of underlying business performance and items outside of the underlying business performance (non-trading items). The Group considers the following as non-trading items: (i) Items that are unrealised valuation changes, infrequent or one-off in nature. Such items include fair value gains or losses on revaluation of investment properties, and equity and debt investments which are measured at fair value through profit and loss; gains and losses arising from the sale of businesses, investments and properties; impairment of non-depreciable intangible assets, associates and joint ventures and other investments; provisions for the restructuring or closure of businesses; acquisition-related costs in business combinations; and other credits and charges of a non-recurring nature that require inclusion in order to provide additional insight into underlying business performance. (ii) Result of non-strategic business. This relates to the profit or loss of business not aligned with the Group\u2019s strategy and where there is an explicit and announced intention to exit or wind-down the business. Earnings per share Basic earnings per share are calculated on profit attributable to shareholders and on the weighted average number of shares in issue during the year. The weighted average number excludes the Company\u2019s share of the shares held by subsidiaries. For the purpose of calculating diluted earnings per share, profit attributable to shareholders is adjusted for the effects of the conversion of dilutive potential ordinary shares of subsidiaries, associates or joint ventures, and the weighted average number of shares is adjusted for the number of shares which are deemed to be issued for no consideration under the share-based long-term incentive plan based on the average share price during the year. Dividends Dividends proposed or declared after the balance sheet date are not recognised as a liability at the balance sheet date. The nominal amount of the ordinary shares issued as a result of election for scrip is capitalised out of the share premium account or other reserves, as appropriate. Revenue recognition (i) Property Properties for sale Revenue from properties for sale is recognised when or as the control of the property is transferred to the customer. Revenue consists of the fair value of the consideration received and receivable, net of value added tax, rebates and discounts. Proceeds received in advance for pre-sale are recorded as contract liabilities. Depending on the terms of the contract and the laws that apply to the contract, control of the property may transfer over time or at a point in time. If control of the property transfers over time, revenue is recognised over the period of the contract by reference to the progress towards complete satisfaction of that performance obligation. Otherwise, revenue is recognised at a point in time when the customer obtains control of the property. The progress towards complete satisfaction of the performance obligation is measured based on the Group\u2019s efforts or inputs to the satisfaction of the performance obligation, by reference to the contract costs incurred up to the end of reporting period as a percentage of total estimated costs for each contract. For properties for sale under development and sales contract for which the control of the property is transferred at a point in time, revenue is recognised when the customer obtains the physical possession or the legal title of the completed property and the Group has present right to payment and the collection of the consideration is probable. Investment properties Rental income from investment properties are accounted for on an accrual basis over the lease terms. (ii) Motor vehicles Revenue from the sale of motor vehicles, including motorcycles, and rendering of aftersales services, is recognised through dealership structures. In instances where the contracts with customers include multiple deliverables, the separate performance obligations are identified. The transaction price, which is represented by the consideration fixed in the contract and net of discounts if any, is then allocated to each performance obligation based on their relative stand-alone selling prices. When a stand-alone selling price is not directly observable, it is estimated. Revenue from the sale of motor vehicles is recognised when control of the motor vehicles is transferred to the customer, which generally coincides with the point of delivery. Revenue from the aftersales services is recognised when the services are rendered. In instances where payments are received in advance from customers but there are unfulfilled aftersales services obligations by the Group, a contract liability is recognised for which revenue is subsequently recognised over time as the services are rendered. (iii) Retail and restaurants Revenue from retail includes sales from the supermarket, health and beauty stores, and home furnishing stores. Revenue consists of the fair value of goods sold to customers, net of returns, discounts and sales related taxes. Sale of goods is recognised at the point of sale, when the control of the asset is transferred to the customers, and is recorded at the net amount received from customers. Revenue from restaurants comprises the sale of food and beverages and is recognised at the point when the Group sells the food and beverages to the customer and payment is due immediately when the customer purchases the food and beverages. (iv) Financial services Revenue from consumer financing and finance leases is recognised over the term of the respective contracts based on a constant rate of return on the net investment, using the effective interest method. Revenue from insurance contracts recognised in the period represents the transfer of services provided at an amount that reflects the portion of consideration that the Group expects to be entitled to in exchange for those services. For insurance contracts not measured under the premium allocation approach, the Group reduces the liability for remaining coverage and recognises insurance revenue for the services provided. (v) Engineering, heavy equipment, mining, construction and energy Engineering Revenue from engineering, including supplying, installing and servicing engineering equipment is recognised over time based on the enforceable right to payment for the performance completed to date and using the output method on the basis of direct measurements of the value to customer of the Group\u2019s performance to date, as evidenced by the certification by qualified architects and/or surveyors. When there is more than one single performance obligation under a contract or any contract modification creates a separate performance obligation, the revenue will be allocated to each performance obligation based on their relative stand-alone selling prices. Payments received in advance from customers but there are unfulfilled obligations, are recognised as contract liabilities. Claims, variations and liquidated damages are accounted for as variable consideration and are included in contract revenue provided that it is highly probable that a significant reversal will not occur in the future. Heavy equipment Revenue from heavy equipment includes sale of heavy equipment and rendering of maintenance services. In instances where the contracts with customers include multiple deliverables, the separate performance obligations are identified and generally referred as sale of heavy equipment and rendering of maintenance services. The transaction price, which is represented by the consideration fixed in the contract and net of discounts if any, is then allocated to each performance obligation based on their relative stand-alone selling prices. Revenue from the sale of heavy equipment is recognised when control of the heavy equipment is transferred to the customer, which generally coincides with the point of delivery. Payments from customers for maintenance services are received in advance and recognised as a contract liability. Revenue from the maintenance services is recognised when customer has received and consumed benefit from the services. Mining Revenue from mining includes contract mining services and through the Group\u2019s own production. The performance obligations identified under contract mining services relate to the extraction of mining products and removal of overburden on behalf of the customers. Revenue is recognised when the services are rendered by reference to the volume of mining products extracted and overburden removed at contracted rates, and payment is due upon delivery. Revenue from its own mining production is recognised when control of the output is transferred to the customer, which generally coincides with the point of delivery. Construction Revenue from construction includes contracts to provide construction and foundation services for building, civil and maritime works. Under the contracts, the Group\u2019s construction activities creates or enhances an asset or work in progress that the customer controls as the asset is created or enhanced, and hence revenue is recognised over time by reference to the progress towards completing the construction works. Under this method, the revenue recognised is based on the latest estimate of the total value of the contract and actual completion rate determined by reference to the physical state of progress of the works. Claims, variations and liquidated damages are accounted for as variable consideration and are included in contract revenue provided that it is highly probable that a significant reversal will not occur in the future. (vi) Hotels Revenue from hotel ownership comprises amounts earned in respect of rental of rooms, food and beverage sales, and other ancillary services and goods supplied by the subsidiary hotels. Revenue is recognised over the period when rooms are occupied or services are performed. Revenue from the sale of food and beverages and goods is recognised at the point of sale when the food and beverages and goods are delivered to customers. Payment is due immediately when the hotel guest occupies the room and receives the services and goods. Revenue from hotel and residences branding and management comprises gross fees earned from the branding and management of all the hotels and residences operated by the Group. Branding and management fees are recognised over time as determined by the relevant contract, taking into account the performance of the hotels, and the sales and operating expenses of the residences. Fees charged to the subsidiary hotels are eliminated upon consolidation. Hotels and residences are invoiced in accordance with the terms of contract and fees are payable when invoiced.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-713": {
"value": "Basis of consolidation
(i) The consolidated financial statements include the financial statements of the Company, its subsidiaries, and the Group\u2019s interests
in associates and joint ventures.
(ii) A subsidiary is an entity over which the Group has control. The Group controls an entity when the Group is exposed to, or has
rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power over
the entity.
The purchase method of accounting is used to account for the acquisition of subsidiaries by the Group. The cost of an acquisition
includes the fair value at the acquisition date of any contingent consideration. The Group recognises the non-controlling interest\u2019s
proportionate share of the recognised identifiable net assets of the acquired subsidiary. In a business combination achieved in
stages, the Group remeasures its previously held interest in the acquiree at its acquisition-date fair value and recognises the
resulting gain or loss in profit and loss. Changes in a parent\u2019s ownership interest in a subsidiary that do not result in the loss of
control are accounted for as equity transactions. When control over a previous subsidiary is lost, any remaining interest in the entity
is remeasured at fair value and the resulting gain or loss is recognised in profit and loss.
All material intercompany transactions, balances and unrealised surpluses and deficits on transactions between Group companies
have been eliminated. The cost of and related income arising from shares held in the Company by subsidiaries are eliminated from
shareholders\u2019 funds and non-controlling interests, and profit, respectively.
(iii) An associate is an entity, not being a subsidiary or joint venture, over which the Group exercises significant influence. A joint
venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of
the joint venture. Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions
about the relevant activities require unanimous consent of the parties sharing control.
Associates and joint ventures are included on the equity basis of accounting.
Profits and losses resulting from upstream and downstream transactions between the Group and its associates and joint ventures
are recognised in the consolidated financial statements only to the extent of unrelated investor\u2019s interests in the associates and
joint ventures.
(iv) Non-controlling interests represent the proportion of the results and net assets of subsidiaries and their associates and joint
ventures not attributable to the Group.
(v) The results of subsidiaries, associates and joint ventures are included or excluded from their effective dates of acquisition or
disposal, respectively. The results of entities other than subsidiaries, associates and joint ventures are included to the extent of
dividends received when the right to receive such dividend is established.
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-714": {
"value": "Foreign currencies
Transactions in foreign currencies are accounted for at the exchange rates ruling at the transaction dates.
Assets and liabilities of subsidiaries, associates and joint ventures, together with all other monetary assets and liabilities expressed in
foreign currencies, are translated into United States dollars at the rates of exchange ruling at the year end. Results expressed in
foreign currencies are translated into United States dollars at the average rates of exchange ruling during the year, which
approximate the exchange rates at the dates of the transactions.
Exchange differences arising from the retranslation of the net investment in foreign subsidiaries, associates and joint ventures, and
of financial instruments which are designated as hedges of such investments, are recognised in other comprehensive income and
accumulated in equity under exchange reserves. On the disposal of these investments, such exchange differences are recognised in
profit and loss. Exchange differences on other investments measured at fair value through profit and loss are recognised in profit and
loss as part of the gains and losses arising from changes in their fair value. Exchange differences on other investments measured at
fair value through other comprehensive income are recognised in other comprehensive income as part of the gains and losses
arising from changes in their fair value. All other exchange differences are recognised in profit and loss.
Goodwill and fair value adjustments arising on acquisition of a foreign entity after 1 January 2003 are treated as assets and liabilities
of the foreign entity and translated into United States dollars at the rate of exchange ruling at the year end.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-715": {
"value": "Impairment of non-financial assets
Assets that have indefinite useful lives are not subject to amortisation and are tested for impairment annually and whenever there is
an indication that the assets may be impaired. Assets that are subject to amortisation are reviewed for impairment whenever events
or changes in circumstances indicate that the carrying amount may not be recoverable. For the purpose of assessing impairment,
assets are grouped at the lowest level for which there is separately identifiable cash flows. Cash generating units or groups of
cash-generating units to which goodwill has been allocated are tested for impairment annually and whenever there is an indication
that the units may be impaired. An impairment loss is recognised for the amount by which the carrying amount of the asset exceeds
its recoverable amount, which is the higher of an asset\u2019s fair value less costs to sell and value in use. Non-financial assets other than
goodwill that suffered an impairment are reviewed for possible reversal of the impairment annually.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-716": {
"value": "Intangible assets
(i) Goodwill represents the excess of the sum of the consideration transferred, the amount of any non-controlling interests in the
acquiree, and the acquisition-date fair value of any previously held equity interest in the acquiree over the acquisition date fair value
of the Group\u2019s share of the net identifiable assets acquired. Non-controlling interests are measured at their proportionate share of the
net identifiable assets at the acquisition date. If the cost of acquisition is less than the fair value of the net assets acquired, the
difference is recognised directly in profit and loss. Goodwill on acquisitions of subsidiaries is included in intangible assets. Goodwill
on acquisitions of associates and joint ventures is included in investment in associates and joint ventures. Goodwill is allocated to
cash-generating units or groups of cash-generating units for the purpose of impairment testing and is carried at cost less
accumulated impairment loss.
The profit or loss on disposal of subsidiaries, associates and joint ventures is stated after deducting the carrying amount of goodwill
relating to the entity sold.
(ii) Franchise rights, which are rights under franchise agreements, are separately identified intangible assets acquired as part of a
business combination. These franchise agreements are deemed to have indefinite lives because either they do not have any term of
expiry or their renewal by the Group would be probable and would not involve significant costs, taking into account the history of
renewal and the relationships between the franchisee and the contracting parties. The useful lives are reviewed at each balance
sheet date. Franchise rights are carried at cost less accumulated impairment loss.
(iii) Concession rights are operating rights for toll roads under service concession arrangements. Toll road concession rights are
stated at cost, less accumulated amortisation and impairment. Toll road concession rights are amortised using the units of production
(volume of traffic) method from the date of toll roads are ready for use. The amortisation is calculated based on estimated volume of
traffic. Changes in estimated volume of traffic are accounted for, on a prospective basis, from the beginning of the period in which the
change occurs.
(iv) Deferred exploration costs relating to mining resources are capitalised when the rights of tenure of a mining area are current and
is considered probable that the costs will be recouped through successful development and exploitation of the area. Deferred
exploration costs are amortised using the unit of production method, and are assessed for impairment if facts and circumstances
indicate that impairment may exist.
(v) Other intangible assets are stated at cost less accumulated amortisation. Amortisation is calculated on the straight line basis to
allocate the cost of intangible assets over their estimated useful lives.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-717": {
"value": "Tangible fixed assets and depreciation
Freehold properties comprised land and buildings. Freehold land is stated at cost less any impairment. No depreciation is provided
on freehold land as it is deemed to have an indefinite life. Buildings on freehold and leasehold land are stated at cost less any
accumulated depreciation and impairment. Mining properties, which are contractual rights to mine and own coal and gold reserves in
specified concession areas, and other tangible fixed assets are stated at cost less amounts provided for depreciation. Cost of mining
properties includes expenditure to restore and rehabilitate coal and gold mining areas following the completion of production.
Depreciation of tangible fixed assets other than mining properties is calculated on the straight-line basis to allocate the cost or
valuation of each asset to its residual value over its estimated useful life. The residual values and useful lives are reviewed at each
balance sheet date. The estimated useful lives are as follows:
Buildings
\u2013 hotels 21 to 150 years
\u2013 others 20 to 60 years
Surface, finishes and services of hotel properties 20 to 30 years
Leasehold improvements shorter of unexpired lease term or useful life
Plant and machinery 2 to 25 years
Furniture, equipment and motor vehicles 2 to 25 years
Mining properties are depreciated using the unit of production method.
Where the carrying amount of a tangible fixed asset is greater than its estimated recoverable amount, it is written down immediately
to its recoverable amount.
The profit or loss on disposal of tangible fixed assets is recognised by reference to their carrying amount.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-718": {
"value": "Leases
At inception of a contract, the Group assesses whether a contract is, or contains, a lease. A contract is, or contains, a lease if the
contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration.
Lease contracts may contain lease and non-lease components. The Group allocates the consideration in the contract to lease and
non-lease component based on their relative stand-alone prices. For property leases where the Group is a lessee, it has elected not
to separate lease and immaterial non-lease components and accounts for these items as a single lease component.
(i) As a lessee
The Group enters into property leases for use as retail stores and offices, as well as leases for plant & machinery and motor vehicles
for use in its operations.
The Group recognises right-of-use assets and lease liabilities at the lease commencement dates, that is the dates the underlying
assets are available for use. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment, and
adjusted for any remeasurement of lease liabilities. The cost of the right-of-use assets includes amounts of the initial measurement of
lease liabilities recognised, lease payments made at or before the commencement dates less any lease incentives received, initial
direct costs incurred and restoration costs. Right-of-use assets are depreciated using the straight-line method over the shorter of
their estimated useful lives and the lease terms.
When right-of-use assets meet the definition of investment properties, they are presented in investment properties, and are initially
measured at cost and subsequently measured at fair value, in accordance with the Group\u2019s accounting policy.
The Group also has interests in leasehold land for use in its operations. Lump sum payments were made upfront to acquire these
land interests from their previous registered owners or governments in the jurisdictions where the land is located. There are no
ongoing payments to be made under the term of the land leases, other than insignificant lease renewal costs or payments based on
rateable value set by the relevant government authorities. These payments are stated at cost and are amortised over the term of the
lease which includes the renewal period if the lease can be renewed by the Group without significant cost.
Lease liabilities are measured at the present value of lease payments to be made over the lease terms. Lease payments include
fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend
on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the
exercise price of a purchase option reasonably certain to be exercised and payments of penalties for terminating a lease, if the lease
term reflects the Group exercising that option. The variable lease payments that do not depend on an index or a rate are recognised
as expense in the period on which the event or condition that triggers the payment occurs.
In calculating the present value of lease payments, the Group uses the incremental borrowing rate at the lease commencement date
if the interest rate implicit in the lease is not readily determinable. Lease liabilities are measured at amortised cost using the effective
interest method. After the commencement date, the amount of lease liabilities is increased by the interest costs on the lease liabilities
and decreased by lease payments made.
The carrying amount of lease liabilities is remeasured when there is a change in the lease term, or there is a change in future lease
payments arising from a change in an index or rate, or there is a change in the Group\u2019s estimate of the amount expected to be
payable under a residual guarantee, or there is a significant event or a significant change in circumstances, that is in the control of
the Group, that results in a reassessment of whether the Group will be reasonably certain to exercise an extension or a termination
option. When the lease liability is remeasured, a corresponding adjustment is made to the carrying amount of the right-of-use asset,
or is recorded in profit and loss if the carrying amount of right-of-use asset has been reduced to zero.
The Group has elected not to recognise right-of-use assets and lease liabilities for leases of low value assets and short-term leases.
Low value assets comprised IT equipment and small items of office furniture. Short-term leases are leases with a lease term of
12 months or less. Lease payments associated with these leases are recognised on a straight-line basis as an expense in profit and
loss over the lease term.
Lease liabilities are classified as non-current liabilities unless payments are within 12 months from the balance sheet date.
(ii) As a lessor
The Group enters into contracts with lease components as a lessor primarily on its investment properties. These leases are operating
leases as they do not transfer the risk and rewards incidental to the underlying investment properties. The Group recognises the
lease payments received under these operating leases on a straight line basis over the lease term as part of revenue in the profit
and loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-719": {
"value": "Investment properties
Properties including those under operating leases which are held for long-term rental yields or capital gains are classified and
accounted for as investment properties, but the business model does not necessarily envisage that the properties will be held for
their entire useful life. Investment properties are carried at fair value, representing estimated open market value determined annually
by independent qualified valuers who have recent experience in the location and category of the investment property being valued.
The market value of commercial properties are calculated on the discounted net rental income allowing for reversionary potential.
The market value of residential properties are arrived at by reference to market evidence of transaction prices for similar properties.
Changes in fair value are recognised in profit and loss.
Owner-occupied portions of multi-purpose properties are accounted for as tangible fixed assets unless the portion is considered
insignificant, in which case this portion is treated as part of investment properties.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-720": {
"value": "Bearer plants
Bearer plants are stated at cost less any accumulated depreciation and impairment loss. The cost of bearer plants includes costs
incurred for field preparation, planting, fertilising and maintenance, capitalisation of borrowing costs incurred on loans used to finance
the development of immature bearer plants and an allocation of other indirect costs based on planted hectares. Bearer plants are
considered mature three to four years after planting and once they are generating fresh fruit bunches which average four to six
tonnes per hectare per year. Depreciation of mature bearer plants commences in the year when the bearer plants are mature using
the straight-line method over the estimated useful life of 20 years. Agricultural produce growing on bearer plants comprise oil palm
fruits which are measured at fair value. Changes in fair value are recorded in the profit and loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBiologicalAssetsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-721": {
"value": "Investments
The Group classifies its investments into the following measurement categories:
(i) Those to be measured subsequently at fair value, either through other comprehensive income or through profit and loss; and
(ii) Those to be measured at amortised cost.
The classification is based on the management\u2019s business model and their contractual cash flows characteristics.
Equity investments are measured at fair value with fair value gains and losses recognised in profit and loss, unless management has
elected to recognise the fair value gains and losses through other comprehensive income. For equity investments measured at fair
value through other comprehensive income, gains or losses realised upon disposal are not reclassified to profit and loss. Dividends
from equity investments are recognised in profit and loss when the right to receive payments is established.
Debt investments that are held for collection of contractual cash flows and for sale, where the cash flows represent solely payments
of principal and interest, are measured at fair value through other comprehensive income. On disposal, the cumulative gain or loss
previously recognised in other comprehensive income is reclassified from equity to profit and loss. Interest income calculated using
the effective interest rate method is recognised in profit and loss.
Debt investments that are held for collection of contractual cash flows till maturity, where the cash flows represent solely payments of
principal and interest, are measured at amortised cost. Any gain or loss arising on disposal is recognised in profit and loss. Interest
income calculated using the effective interest rate method is recognised in profit and loss.
Limited partnership investment funds, which are structured in the form of limited partnerships for the purpose of managing
investments for the benefit of its investors, are measured at fair value with fair value gains and losses recognised in profit and loss.
Distributions from these investment funds are recognised in profit and loss when the right to receive payments is established.
At initial recognition, the Group measures an investment at its fair value plus, in the case of the investment not at fair value through
profit and loss, transaction costs that are directly attributable to the acquisition of the investment. Transaction costs of investments
carried at fair value through profit and loss are expensed in profit and loss.
Investments with embedded derivatives are considered in their entirety when determining whether their cash flows are solely
payment of principal and interest.
The Group assesses on a forward-looking basis the expected credit losses associated with both types of debt investments. They are
considered \u2018credit impaired\u2019 when one or more events that have a detrimental impact on the estimated future cash flows have
occurred. Any impairment is recognised in profit and loss.
All purchases and sales of investments are recognised on the trade date, which is the date that the Group commits to purchase or
sell the investments.
Investments are classified as non-current assets, unless in the case of debt investments with maturities less than 12 months after the
balance sheet date, are classified as current assets.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-722": {
"value": "Properties for sale
Properties for sale, which comprise land and buildings held for resale, are stated at the lower of cost and net realisable value.
A portion of the properties for sale is leased out prior to sales to enhance shareholder profitability. These leased properties are
classified and accounted for as properties for sale. The cost of properties for sale comprises land costs, construction and other
development costs, and borrowing costs.
Stocks and work in progress
Stocks, which principally comprise goods held for resale, are stated at the lower of cost and net realisable value. Cost is determined
by the first-in, first-out method, specific identification method and weighted average method. The cost of finished goods and work in
progress comprises raw materials, labour and an appropriate proportion of overheads.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-723": {
"value": "Debtors
Financing and trade debtors are recognised initially at the amount of consideration that is unconditional and measured subsequently
at amortised cost using the effective interest method. Finance lease receivables are shown as the finance lease receivables plus the
guaranteed residual values at the end of the lease period, net of unearned finance lease income, security deposits and provision for
doubtful receivables. A contract asset arises if the Group has a right to consideration in exchange for goods or services the Group
has transferred to a customer, that is conditional on something other than the passage of time. Repossessed collateral of finance
companies are measured at the lower of the carrying amount of the debtors in default and fair value less costs to sell. All other
debtors, excluding derivative financial instruments, are measured at amortised cost except where the effect of discounting would be
immaterial. The Group assesses on a forward-looking basis using the three stages expected credit losses model on potential losses
associated with its consumer financing debtors and financing lease receivables. The impairment measurement is subject to whether
there has been a significant increase in credit risk. For trade debtors and contract assets, the Group applied the simplified approach
as permitted by IFRS 9, which requires expected lifetime losses to be recognised from initial recognition of the debtors. Provision for
impairment is established by considering potential financial difficulties of the debtor, probability that the debtor will enter bankruptcy
or financial reorganisation, and default or delinquency in payments. The carrying amount of the asset is reduced through the use of
an allowance account and the amount of the loss is recognised in arriving at operating profit. When a debtor is uncollectible, it is
written off against the allowance account. Subsequent recoveries of amount previously written off are credited to profit and loss.
Debtors with maturities greater than 12 months after the balance sheet date are classified under non-current assets.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-724": {
"value": "Cash and cash equivalents
For the purposes of the cash flow statement, cash and cash equivalents comprise bank and cash balances, deposits at call with
banks and financial institutions, and other liquid investments, with original maturities of three months or less, net of bank overdrafts.
In the balance sheet, bank overdrafts are included in current borrowings. Restricted cash and bank balances that are not available
for use within three months from the balance sheet date are excluded from cash and cash equivalents. If such balances are
restricted in use for a period exceeding one year, they are classified as part of other debtors.
Liquid investments, which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change
in value, are included in cash and bank balances and are stated at market value. Increases or decreases in market value are
recognised in profit and loss.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-725": {
"value": "Provisions
Provisions are recognised when the Group has present legal or constructive obligations as a result of past events, it is probable that
an outflow of resources embodying economic benefits will be required to settle the obligations, and a reliable estimate of the amount
of the obligations can be made.
(i) Statutory employee entitlements
The Group recognises a provision for statutory employee entitlements which are related to long service leave and service awards in
Indonesia.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-726": {
"value": "Borrowings and borrowing costs
Borrowings are initially recognised at fair value, net of transaction costs incurred. In subsequent periods, borrowings are stated at
amortised cost using the effective interest method.
On the issue of bonds which are convertible into a fixed number of ordinary shares of the issuing entity, the fair value of the liability
portion is determined using a market interest rate for an equivalent non-convertible bond; this amount is included in long-term
borrowings on the amortised cost basis until extinguished on conversion or maturity of the bond. The remainder of the proceeds is
allocated to the conversion option which is recognised and included in shareholders\u2019 funds. On the issue of convertible bonds which
are not convertible into the issuing entity\u2019s own shares or which are not convertible into a fixed number of ordinary shares of the
issuing entity, the fair value of the conversion option component is determined and included in current liabilities, and the residual
amount is allocated to the carrying amount of the bond. Any conversion option component included in current liabilities is shown at
fair value with changes in fair value recognised in profit and loss.
Borrowing costs relating to major development projects are capitalised until the asset is substantially completed. Capitalised
borrowing costs are included as part of the cost of the asset. All other borrowing costs are expensed as incurred.
Borrowings are classified as current liabilities unless, at the end of the reporting period, the Group has a right to defer settlement of
the liability for at least 12 months after the balance sheet date.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-727": {
"value": "Current and deferred tax
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit and loss, except to the extent that it
relates to items recognised in other comprehensive income or direct in equity. In this case, the tax is also recognised in other
comprehensive income or directly in equity, respectively.
The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the balance sheet date
in the countries where the Group operates and generates taxable income.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-728": {
"value": "Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is
subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax
authorities.
Deferred tax is provided, using the liability method, for all temporary differences arising between the tax bases of assets and liabilities
and their carrying values. Deferred tax is determined using tax rates and laws that have been enacted or substantially enacted by the
balance sheet date and are expected to apply when the related deferred tax asset is realised or the deferred tax liability is settled.
Provision for deferred tax is made on the revaluation of certain non-current assets and, in relation to acquisitions, on the difference
between the fair value of the net assets acquired and their tax base. Deferred tax is provided on temporary differences associated
with investments in subsidiaries, associates and joint ventures, except where the Group is able to control the reversal of the
temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred tax assets
relating to the carry forward of unused tax losses are recognised to the extent that it is probable that future taxable profit will be
available against which the unused tax losses can be utilised.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-729": {
"value": "Employee benefits
The Group operates a number of defined benefit and defined contribution plans, the assets of which are held in trustee
administered funds.
Pension accounting costs for defined benefit plans are assessed using the projected unit credit method. Under this method, the costs
of providing pensions are charged to profit and loss spreading the regular cost over the service period in which employees accrue
benefits, in accordance with the advice of qualified actuaries, who carry out a full valuation of major plans every year. Plan assets are
measured at fair value.
Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in other
comprehensive income in the year in which they occur.
Past service costs are recognised immediately in profit and loss.
The Group\u2019s total contributions relating to the defined contribution plans are charged to profit and loss in the year to which
they relate.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-730": {
"value": "Assets held for sale
Assets are classified as held for sale and stated at the lower of carrying amount and fair value less costs to sell if their carrying
amounts are expected to be recovered principally through a sale transaction rather than through continuing use. Once classified as
held for sale, non-current assets subjected to amortisation or depreciation are no longer amortised or depreciated, and associates
and joint ventures cease application of the equity method of accounting.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-731": {
"value": "Derivative financial instruments
The Group only enters into derivative financial instruments in order to hedge underlying exposures and not as speculative
investments. Derivative financial instruments are initially recognised at fair value on the date a derivative contract is entered into and
are subsequently remeasured at their fair value. The method of recognising the resulting gain or loss is dependent on the nature of
the item being hedged. The Group designates certain derivatives as a hedge of the fair value of a recognised asset or liability
(fair value hedge), or a hedge of a forecasted transaction or of the foreign currency risk on a firm commitment (cash flow hedge), or a
hedge of a net investment in a foreign entity.
At inception of the hedge relationship, the Group documents the economic relationship between hedging instruments and hedged
items including whether changes in the cash flows of the hedging instruments are expected to offset changes in the cash flows of
hedged items. The Group documents its risk management objective and strategy for undertaking its hedge transactions.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges and that are highly effective, are
recognised in profit and loss, along with any changes in the fair value of the hedged asset or liability that is attributable to the hedged
risk. The gain or loss relating to the effective portion of interest rate swaps hedging fixed rate borrowings is recognised in profit and
loss within finance costs, together with changes in the fair value of the hedged fixed rate borrowings attributable to interest rate risk.
The gain or loss relating to the ineffective portion is recognised in profit and loss. When a hedging instrument expires or is sold, or
when a hedge no longer meets the criteria for hedge accounting, the cumulative adjustment to the carrying amount of a hedged item
for which the effective interest method is used is amortised to profit and loss over the residual period to maturity.
Changes in the fair value of derivatives that are designated and qualify as cash flow hedges and that are highly effective, are
recognised in other comprehensive income and accumulated in equity under hedging reserves. Changes in the fair value relating to
the ineffective portion is recognised immediately in profit and loss. Where the hedged item results in the recognition of a non-financial
asset or of a non-financial liability, the deferred gains and losses are included in the initial measurement of the cost of the asset or
liability. The deferred amounts are ultimately recognised in profit and loss as the hedged item affects profit and loss. Otherwise,
amounts deferred in hedging reserves are transferred to profit and loss in the same periods during which the hedged firm
commitment or forecasted transaction affects profit and loss. The gain or loss relating to the effective portion of the interest rate
swaps hedging variable rate borrowings is recognised in profit and loss within finance cost at the same time as the interest expense
on the hedged borrowings. When a hedging instrument expires or is sold, or when a hedge no longer meets the criteria for hedge
accounting, any cumulative gain or loss existing in hedging reserves at that time remains in the hedging reserves and is recognised
when the committed or forecasted transaction ultimately is recognised in profit and loss. When a committed or forecasted transaction
is no longer expected to occur, the cumulative gain or loss that was reported in hedging reserves is immediately transferred to profit
and loss.
Certain derivative transactions, while providing effective economic hedges under the Group\u2019s risk management policies, do not
qualify for hedge accounting under the specific rules in IFRS 9. Changes in the fair value of any derivative instruments that do not
qualify for hedge accounting under IFRS 9 are recognised immediately in profit and loss.
Hedges of net investments in foreign entities are accounted for on a similar basis to that used for cash flow hedges. Any gain or loss
on the hedging instrument relating to the effective portion of the hedge is recognised in other comprehensive income and
accumulated in exchange reserves; the gain or loss relating to the ineffective portion is recognised immediately in profit and loss.
The fair value of derivatives which are designated and qualify as effective hedges are classified as non-current assets or liabilities if
the remaining maturities of the hedged assets or liabilities are greater than 12 months after the balance sheet date.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-732": {
"value": "Insurance contracts
Contracts under which the Group accepts significant insurance risk are classified as insurance contracts. Contracts held by the
Group under which it transfers significant insurance risk related to underlying insurance contracts are classified as reinsurance
contracts.
On initial recognition, insurance contracts are measured as the total of (a) the fulfilment cash flows (FCF), adjusted to reflect the time
value of money and the associated financial risks, and a risk adjustment for non-financial risk; and (b) the contractual service margin
(CSM). The FCF are the current estimates of the future cash flows within the contract boundary that the Group expects to collect
from premiums and pay out for claims, benefits and expenses, adjusted to reflect the timing and the uncertainty of those amounts.
The CSM is a component of the carrying amount of the insurance contract asset or liability representing the unearned profit that the
Group will recognise as it provides insurance contract services in the future. Subsequently, the carrying amount at each reporting
date is the sum of the liability for remaining coverage and the liability for incurred claims. The liability for remaining coverage
comprises (a) the FCF that relate to services that will be provided under the contracts in future periods and (b) any remaining CSM at
that date. The liability for incurred claims includes the FCF for incurred claims and expenses that have not yet been paid, including
claims that have been incurred but not yet reported.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-733": {
"value": "Offsetting financial instruments
Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is a legally enforceable right
to offset the recognised amounts and there is an intention to settle on a net basis or realise the asset and settle the liability
simultaneously. The legally enforceable right must not be contingent on future events and must be enforceable in the normal course
of business and in the event of default, insolvency or bankruptcy of the company or the counterparty.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-734": {
"value": "Non-trading items
Non-trading items are separately identified to provide greater understanding of underlying performance from continuing businesses.
The Group presents the profit and loss account in columnar format with analysis of underlying business performance and items
outside of the underlying business performance (non-trading items). The Group considers the following as non-trading items:
(i) Items that are unrealised valuation changes, infrequent or one-off in nature. Such items include fair value gains or losses on
revaluation of investment properties, and equity and debt investments which are measured at fair value through profit and loss;
gains and losses arising from the sale of businesses, investments and properties; impairment of non-depreciable intangible assets,
associates and joint ventures and other investments; provisions for the restructuring or closure of businesses; acquisition-related
costs in business combinations; and other credits and charges of a non-recurring nature that require inclusion in order to provide
additional insight into underlying business performance.
(ii) Result of non-strategic business. This relates to the profit or loss of business not aligned with the Group\u2019s strategy and where
there is an explicit and announced intention to exit or wind-down the business.
",
"dimensions": {
"concept": "jardinematheson:DescriptionOfAccountingPolicyForNon-tradingItemsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-735": {
"value": "Earnings per share
Basic earnings per share are calculated on profit attributable to shareholders and on the weighted average number of shares in issue
during the year. The weighted average number excludes the Company\u2019s share of the shares held by subsidiaries. For the purpose of
calculating diluted earnings per share, profit attributable to shareholders is adjusted for the effects of the conversion of dilutive
potential ordinary shares of subsidiaries, associates or joint ventures, and the weighted average number of shares is adjusted for the
number of shares which are deemed to be issued for no consideration under the share-based long-term incentive plan based on the
average share price during the year.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-736": {
"value": "Dividends
Dividends proposed or declared after the balance sheet date are not recognised as a liability at the balance sheet date.
The nominal amount of the ordinary shares issued as a result of election for scrip is capitalised out of the share premium account or
other reserves, as appropriate.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-737": {
"value": "Revenue recognition
(i) Property
Properties for sale
Revenue from properties for sale is recognised when or as the control of the property is transferred to the customer. Revenue
consists of the fair value of the consideration received and receivable, net of value added tax, rebates and discounts. Proceeds
received in advance for pre-sale are recorded as contract liabilities. Depending on the terms of the contract and the laws that apply
to the contract, control of the property may transfer over time or at a point in time.
If control of the property transfers over time, revenue is recognised over the period of the contract by reference to the progress
towards complete satisfaction of that performance obligation. Otherwise, revenue is recognised at a point in time when the customer
obtains control of the property.
The progress towards complete satisfaction of the performance obligation is measured based on the Group\u2019s efforts or inputs to the
satisfaction of the performance obligation, by reference to the contract costs incurred up to the end of reporting period as a
percentage of total estimated costs for each contract.
For properties for sale under development and sales contract for which the control of the property is transferred at a point in time,
revenue is recognised when the customer obtains the physical possession or the legal title of the completed property and the Group
has present right to payment and the collection of the consideration is probable.
Investment properties
Rental income from investment properties are accounted for on an accrual basis over the lease terms.
(ii) Motor vehicles
Revenue from the sale of motor vehicles, including motorcycles, and rendering of aftersales services, is recognised through
dealership structures. In instances where the contracts with customers include multiple deliverables, the separate performance
obligations are identified. The transaction price, which is represented by the consideration fixed in the contract and net of discounts if
any, is then allocated to each performance obligation based on their relative stand-alone selling prices. When a stand-alone selling
price is not directly observable, it is estimated. Revenue from the sale of motor vehicles is recognised when control of the motor
vehicles is transferred to the customer, which generally coincides with the point of delivery. Revenue from the aftersales services is
recognised when the services are rendered. In instances where payments are received in advance from customers but there are
unfulfilled aftersales services obligations by the Group, a contract liability is recognised for which revenue is subsequently recognised
over time as the services are rendered.
(iii) Retail and restaurants
Revenue from retail includes sales from the supermarket, health and beauty stores, and home furnishing stores. Revenue consists of
the fair value of goods sold to customers, net of returns, discounts and sales related taxes. Sale of goods is recognised at the point
of sale, when the control of the asset is transferred to the customers, and is recorded at the net amount received from customers.
Revenue from restaurants comprises the sale of food and beverages and is recognised at the point when the Group sells the food
and beverages to the customer and payment is due immediately when the customer purchases the food and beverages.
(iv) Financial services
Revenue from consumer financing and finance leases is recognised over the term of the respective contracts based on a constant
rate of return on the net investment, using the effective interest method. Revenue from insurance contracts recognised in the period
represents the transfer of services provided at an amount that reflects the portion of consideration that the Group expects to be
entitled to in exchange for those services. For insurance contracts not measured under the premium allocation approach, the Group
reduces the liability for remaining coverage and recognises insurance revenue for the services provided.
(v) Engineering, heavy equipment, mining, construction and energy
Engineering
Revenue from engineering, including supplying, installing and servicing engineering equipment is recognised over time based on
the enforceable right to payment for the performance completed to date and using the output method on the basis of direct
measurements of the value to customer of the Group\u2019s performance to date, as evidenced by the certification by qualified
architects and/or surveyors. When there is more than one single performance obligation under a contract or any contract modification
creates a separate performance obligation, the revenue will be allocated to each performance obligation based on their relative
stand-alone selling prices. Payments received in advance from customers but there are unfulfilled obligations, are recognised as
contract liabilities.
Claims, variations and liquidated damages are accounted for as variable consideration and are included in contract revenue provided
that it is highly probable that a significant reversal will not occur in the future.
Heavy equipment
Revenue from heavy equipment includes sale of heavy equipment and rendering of maintenance services. In instances where the
contracts with customers include multiple deliverables, the separate performance obligations are identified and generally referred as
sale of heavy equipment and rendering of maintenance services. The transaction price, which is represented by the consideration
fixed in the contract and net of discounts if any, is then allocated to each performance obligation based on their relative stand-alone
selling prices. Revenue from the sale of heavy equipment is recognised when control of the heavy equipment is transferred to the
customer, which generally coincides with the point of delivery. Payments from customers for maintenance services are received in
advance and recognised as a contract liability. Revenue from the maintenance services is recognised when customer has received
and consumed benefit from the services.
Mining
Revenue from mining includes contract mining services and through the Group\u2019s own production. The performance obligations
identified under contract mining services relate to the extraction of mining products and removal of overburden on behalf of the
customers. Revenue is recognised when the services are rendered by reference to the volume of mining products extracted and
overburden removed at contracted rates, and payment is due upon delivery. Revenue from its own mining production is recognised
when control of the output is transferred to the customer, which generally coincides with the point of delivery.
Construction
Revenue from construction includes contracts to provide construction and foundation services for building, civil and maritime works.
Under the contracts, the Group\u2019s construction activities creates or enhances an asset or work in progress that the customer controls
as the asset is created or enhanced, and hence revenue is recognised over time by reference to the progress towards completing
the construction works. Under this method, the revenue recognised is based on the latest estimate of the total value of the contract
and actual completion rate determined by reference to the physical state of progress of the works.
Claims, variations and liquidated damages are accounted for as variable consideration and are included in contract revenue provided
that it is highly probable that a significant reversal will not occur in the future.
(vi) Hotels
Revenue from hotel ownership comprises amounts earned in respect of rental of rooms, food and beverage sales, and other ancillary
services and goods supplied by the subsidiary hotels. Revenue is recognised over the period when rooms are occupied or services
are performed. Revenue from the sale of food and beverages and goods is recognised at the point of sale when the food and
beverages and goods are delivered to customers. Payment is due immediately when the hotel guest occupies the room and receives
the services and goods.
Revenue from hotel and residences branding and management comprises gross fees earned from the branding and management of
all the hotels and residences operated by the Group. Branding and management fees are recognised over time as determined by the
relevant contract, taking into account the performance of the hotels, and the sales and operating expenses of the residences. Fees
charged to the subsidiary hotels are eliminated upon consolidation. Hotels and residences are invoiced in accordance with the terms
of contract and fees are payable when invoiced.
",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-738": {
"value": "42\u2003Standards and amendments issued but not yet effective A number of amendments effective for accounting periods beginning after 2025 have been published and will be adopted by the Group from their effective dates. The Group is currently assessing the potential impact of these standards and amendments but expects their adoption will not have a significant impact on the Group\u2019s consolidated financial statements. The more important standard and amendments that are relevant to the Group are set out below. Amendments to the Classification and Measurement of Financial Instruments \u2013 Amendments to IFRS 9 and IFRS 7 (effective from 1 January 2026) These amendments clarify (i) the date of recognition and derecognition of some financial assets and liabilities, with a new exception for some financial liabilities settled through an electronic cash transfer system; (ii) further guidance for assessing whether a financial asset meets the solely payments of principal and interest criterion; (iii) add new disclosures for certain instruments with contractual terms that can change cash flows (such as some financial instruments with features linked to the achievement of environment, social and governance targets); and (iv) update the disclosures for equity instruments designated at fair value through other comprehensive income. The Group is assessing the impact on the Group\u2019s consolidated financial statements. IFRS 18 Presentation and Disclosure in Financial Statements (effective from 1 January 2027) The standard requires new presentation and disclosure in financial statements, which replaces IAS 1, with a focus on updates to the statement of profit and loss. The key new concepts introduced in IFRS 18 relate to (i) the structure of the statement of profit and loss with defined subtotals; (ii) requirement to determine the most useful structure summary for presenting expenses in the statement of profit and loss; (iii) required disclosures in a single note within the financial statements for certain profit and loss performance measures that are reported outside an entity\u2019s financial statements (that is, management-defined performance measures); and (iv) enhanced principles on aggregation and disaggregation which apply to the primary financial statements and notes in general. The Group is assessing the changes on presentation and disclosure required in the Group\u2019s consolidated financial statements.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-739": {
"value": "43\u2003Financial risk management Financial risk factors The Group\u2019s activities expose it to a variety of financial risks: market risk (including foreign exchange risk, interest rate risk and price risk), credit risk and liquidity risk. The Group\u2019s treasury function co-ordinates, under the directions of the board of Jardine Matheson Limited, financial risk management policies and sets, monitors and implements on a group-wide basis. The Group\u2019s treasury policies include hedging principles that are designed to manage the financial impact of fluctuations in interest rates and foreign exchange rates and to minimise the Group\u2019s financial risks. The Group uses derivative financial instruments, principally interest rate swaps, caps and collars, cross-currency swaps, forward foreign exchange contracts, foreign currency options, and commodity forward contracts and options as appropriate for hedging transactions and managing the Group\u2019s assets and liabilities in accordance with the Group\u2019s financial risk management policies. Financial derivative contracts are executed between third party banks and the Group entity that is directly exposed to the risk being hedged. Hedge accounting is applied to remove the accounting mismatch between the hedging instrument and the hedged item. The effective portion of the change in the fair value of the hedging instrument is deferred into the cash flow hedge reserve through other comprehensive income and will be recognised in profit and loss when the hedged item affects profit and loss. The ineffective portion will be recognised in the profit and loss immediately. In general, the volatility in profit and loss can be reduced by applying hedge accounting. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments to ensure that an economic relationship exists between the hedged item and hedging instrument. For hedges of foreign currency purchases, the Group enters into hedge relationships where the critical terms of the hedging instrument match exactly with the terms of the hedged item. The Group assesses whether the derivative designated in each hedging relationship has been and expected to be effective in offsetting changes in cash flow of the hedged item using the hypothetical derivative method. Ineffectiveness may arise if the timing of the forecast transaction changes from what was originally estimated for hedges of foreign currency purchases, or if there are changes in the credit risk of the Group or the derivative counterparty. The Group enters into interest rate swaps and caps that have similar critical terms as the hedged item, such as reference rate, reset dates, payment dates, maturities and notional amount. The Group does not hedge 100% of its loans, therefore the hedged item is identified as a designated portion of the loans up to the notional amount of the swaps. As all critical terms matched during the year, effective economic relationship existed between the swaps and the loans. Hedge ineffectiveness for interest rate swaps is assessed using the same principles as for hedges of foreign currency purchases. It may occur due to: (i) The credit value/debit value adjustment on the interest rate swaps which is not matched by the loan; and (ii) Differences in critical terms between the interest rate swaps and loans. The ineffectiveness during 2025 and 2024 in relation to interest rate swaps was not material. (i) Market risk Foreign exchange risk Entities within the Group are exposed to foreign exchange risk from future commercial transactions, net investments in foreign operations and net monetary assets and liabilities that are denominated in a currency that is not the entity\u2019s functional currency. Entities in the Group use cross-currency swaps, forward foreign exchange contracts and foreign currency options in a consistent manner to hedge firm and anticipated foreign exchange commitments and manage their foreign exchange risk arising from future commercial transactions. The Group does not usually hedge its net investments in foreign operations except in circumstances where there is a material exposure arising from a currency that is anticipated to be volatile and the hedging is cost effective. Group entities are required to manage their foreign exchange risk against their functional currency. Foreign currency borrowings are swapped into the entity\u2019s functional currency using cross-currency swaps except where the foreign currency borrowings are repaid with cash flows generated in the same foreign currency. The purpose of these hedges is to mitigate the impact of movements in foreign exchange rates on assets and liabilities and the profit and loss account of the Group. Currency risks as defined by IFRS 7 arise on account of monetary assets and liabilities being denominated in a currency that is not the functional currency. At 31 December 2025, the Group\u2019s Indonesian rupiah functional entities had United States dollar denominated net monetary assets of US$243 million (2024: liabilities of US$181 million). At 31 December 2025, if the United States dollar had strengthened/weakened by 10% against the Indonesian rupiah with all other variables unchanged, the Group\u2019s profit after tax would have been US$19 million higher/lower (2024: US$14 million lower/higher), arising from foreign exchange gains/losses taken on translation. The impact on amounts attributable to the shareholders of the Company would be US$6 million higher/lower (2024: US$5 million lower/higher). At 31 December 2025, the Group\u2019s Singapore dollar functional entities had United States dollar denominated net monetary assets of US$18 million (2024: liabilities of US$533 million). At 31 December 2025, if the United States dollar had strengthened/weakened by 10% against the Singapore dollar with all other variables unchanged, the Group\u2019s profit after tax would have been US$2 million higher/lower (2024: US$53 million lower/higher), arising from foreign exchange gains/losses taken on translation. The impact on amounts attributable to the shareholders of the Company would be US$1 million higher/lower (2024: US$45 million lower/higher). This sensitivity analysis ignores any offsetting foreign exchange factors and has been determined assuming that the change in foreign exchange rates had occurred at the balance sheet date. The stated change represents management\u2019s assessment of reasonably possible changes in foreign exchange rates over the period until the next annual balance sheet date. There are no other significant monetary balances held by Group companies at 31 December 2025 that are denominated in a non-functional currency. Differences resulting from the translation of financial statements into the Group\u2019s presentation currency are not taken into consideration. Since the Group manages the interdependencies between foreign exchange risk and interest rate risk of foreign currency borrowings using cross-currency swaps, the sensitivity analysis on financial impacts arising from cross-currency swaps is included in the sensitivity assessment on interest rates under the interest rate risk section. Interest rate risk The Group is exposed to interest rate risk through the impact of rate changes on interest bearing liabilities and assets. These exposures are managed partly by using natural hedges that arise from offsetting interest rate sensitive assets and liabilities, and partly through fixed rate borrowings and the use of derivative financial instruments such as interest rate swaps, caps and collars. The Group monitors interest rate exposure on a monthly basis by currency and business unit, taking into consideration proposed financing and hedging arrangements. The Group\u2019s guideline is to maintain 40% to 60% of its gross borrowings, exclusive of the financial services companies, in fixed rate instruments. At 31 December 2025, the Group\u2019s interest rate hedge exclusive of the financial services companies was 49% (2024: 57%), with an average tenor of six years (2024: six years). The financial services companies borrow predominately at a fixed rate. The interest rate profile of the Group\u2019s borrowings after taking into account hedging transactions are set out in note 29. Cash flow interest rate risk is the risk that changes in market interest rates will impact cash flows arising from variable rate financial instruments. Borrowings at floating rates therefore expose the Group to cash flow interest rate risk. The Group manages this risk by entering into interest rate swaps, caps and collars for a maturity of up to 5 years. Interest rate swaps have the economic effect of converting borrowings from floating rate to fixed rate, caps provide protection against a rise in floating rates above a pre-determined rate, whilst collars combine the purchase of a cap and the sale of a floor to specify a range in which an interest rate will fluctuate. Details of interest rate swaps and cross currency swaps are set out in note 34. Fair value interest rate risk is the risk that the value of a financial asset or liability and derivative financial instruments will fluctuate because of changes in market interest rates. The Group manages its fair value interest rate risk by entering into interest rate swaps which have the economic effect of converting borrowings from fixed rate to floating rate, to maintain the Group\u2019s fixed rate instruments within the Group\u2019s guideline. At 31 December 2025, if interest rates had been 100 basis points higher/lower with all other variables held constant, the Group\u2019s profit after tax would have been US$18 million (2024: US$4 million) higher/lower, and hedging reserves would have been US$78 million (2024: US$93 million) higher/lower as a result of fair value changes to cash flow hedges. The sensitivity analysis has been determined assuming that the change in interest rates had occurred at the balance sheet date and had been applied to the exposure to interest rate risk for both derivative and non-derivative financial instruments in existence at that date. There is no significant sensitivity resulting from interest rate caps and collars. The 100 basis point increase or decrease represents management\u2019s assessment of a reasonably possible change in those interest rates which have the most impact on the Group, specifically the United States, Hong Kong and Indonesian rates, over the period until the next annual balance sheet date. In the case of effective fair value hedges, changes in the fair value of the hedged items caused by interest rate movements balance out in the profit and loss account against changes in the fair value of the hedging instruments. Changes in market interest rates affect the interest income or expense of non-derivative variable-interest financial instruments, the interest payments of which are not designated as hedged items of cash flow hedges against interest rate risks. As a consequence, they are included in the calculation of profit after tax sensitivities. Changes in the market interest rate of financial instruments that were designated as hedging instruments in a cash flow hedge to hedge payment fluctuations resulting from interest rate movements affect the hedging reserves and are therefore taken into consideration in the equity related sensitivity calculations. Price risk The Group is exposed to securities price risk because of its equity investments and limited partnership investment funds (LP investment funds) which are measured at fair value through profit and loss, and debt investments which are measured at fair value through other comprehensive income. Gains and losses arising from changes in the fair value of these investments are recognised in profit and loss or other comprehensive income according to their classification. The performance of these investments are monitored regularly, together with an assessment of their relevance to the Group\u2019s long-term strategic plans. Details of these investments are contained in note 16. The Group\u2019s interest in these investments is unhedged. At 31 December 2025, if the price of these investments had been 25% higher/lower with all other variables held constant, total equity would have been US$720 million (2024: US$859 million) higher/lower, of which US$242 million (2024: US$417 million) relating to equity investments would be reflected in operating profit as non-trading items. The sensitivity analysis has been determined based on a reasonable expectation of possible valuation volatility over the next 12 months. The Group is exposed to financial risks arising from changes in commodity prices, primarily coal, gold, steel rebar, nickel and copper. The Group considers the outlook for these commodities prices regularly in considering the need for active financial risk management. Hedging of the price risk of commodity can be undertaken for certain strategic reasons by entering into forward contracts and foreign currency options to hedge the price risk. To mitigate or hedge the price risk, Group entities may enter into a forward contract and foreign currency options to buy the commodity at a fixed price at a future date, or a forward contract to sell the commodity at a fixed price or pre-determined range of prices at a future date. (ii) Credit risk The Group\u2019s credit risk is primarily attributable to counterparty default risk in respect of deposits held with banks, contractual cash flows of debt investments carried at amortised cost and those measured at fair value through other comprehensive income, credit exposures to customers and derivative financial instruments with a positive fair value. The Group has credit policies in place and the exposures to these credit risks are monitored on an ongoing basis. The Group manages its deposits with banks and financial institutions and transactions involving derivative financial instruments by setting credit limit policies that monitor credit ratings and capital adequacy ratios of counterparties, and limiting the aggregate risk to any individual counterparty. The utilisation of credit limits is regularly monitored. Similarly transactions involving derivative financial instruments are with banks with sound credit ratings and capital adequacy ratios. In developing countries it may be necessary to deposit money with banks that have a lower credit rating, however the Group only enters into derivative transactions with counterparties which have credit ratings of at least investment grade. Management does not expect any counterparty to fail to meet its obligations. The Group\u2019s debt investments are considered to be low risk investments. The investments are monitored for credit deterioration based on credit ratings from major rating agencies. In respect of credit exposures to customers, the Group has policies in place to ensure that sales on credit without collateral are made principally to corporate companies with an appropriate credit history and credit insurance is purchased for businesses where it is economically effective. The Group normally obtains collateral over vehicles from consumer financing debtors towards settlement of vehicle receivables. Customers contractually provide the Group with the right to sell the repossessed collateral or take any other action to settle the outstanding receivable. Sales to other customers are made in cash or by major credit cards. The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the balance sheet after deducting any impairment allowance. (iii) Liquidity risk Prudent liquidity risk management includes managing the profile of debt maturities and funding sources, maintaining sufficient cash and marketable securities, and ensuring the availability of funding from an adequate amount of committed credit facilities and the ability to close out market positions. The Group\u2019s ability to fund its existing and prospective debt requirements is managed by maintaining diversified funding sources with adequate committed funding lines from high quality lenders, and by monitoring rolling short-term forecasts of the Group\u2019s cash and gross debt on the basis of expected cash flows. In addition, long-term cash flows are projected to assist with the Group\u2019s long-term debt financing plans. At 31 December 2025, total available borrowing facilities amounted to US$26.2 billion (2024: US$27.6 billion) of which US$15.1 billion (2024: US$15.9 billion) was drawn down. Undrawn committed facilities, in the form of revolving credit and term loan facilities, and undrawn uncommitted facilities totalled US$6.4 billion (2024: US$7.3 billion) and US$4.7 billion (2024: US$4.4 billion), respectively. The following table analyses the Group\u2019s non-derivative financial liabilities, net-settled derivative financial liabilities and gross-settled derivative financial instruments into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Derivative financial liabilities are included in the analysis if their contractual maturities are essential for an understanding of the timing of the cash flows. The amounts disclosed in the table are the contractual undiscounted cash flows. Within one year Between one and two years Between two and three years Between three and four years Between four and five years Beyond five years Total undiscounted cash flows US$m US$m US$m US$m US$m US$m US$m At 31 December 2025 Borrowings 5,451 3,120 2,139 1,012 1,160 4,139 17,021 Lease liabilities 781 616 462 356 255 915 3,385 Creditors 7,367 1,157 40 18 34 251 8,867 Gross settled derivative financial instruments \u2013 inflow 1,095 259 133 50 639 959 3,135 \u2013 outflow 1,140 254 132 50 637 958 3,171 At 31 December 2024 Borrowings 5,408 3,016 3,088 1,023 672 4,929 18,136 Lease liabilities 869 685 524 420 334 1,200 4,032 Creditors 7,703 902 43 24 13 182 8,867 Gross settled derivative financial instruments \u2013 inflow 2,934 343 113 52 50 1,598 5,090 \u2013 outflow 2,290 334 113 53 50 1,599 4,439 Capital management The Group\u2019s objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern whilst seeking to maximise benefits to shareholders and other stakeholders. Capital is equity as shown in the consolidated balance sheet plus net borrowings. The Group actively and regularly reviews and manages its capital structure to ensure optimal capital structure and shareholder returns, taking into consideration the future capital requirements of the Group and capital efficiency, prevailing and projected profitability, projected operating cash flows, projected capital expenditures and projected strategic investment opportunities. In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, purchase Group shares, return capital to shareholders, issue new shares or sell assets to reduce debt. The Group monitors capital on the basis of the Group\u2019s consolidated gearing ratio and consolidated interest cover before taking into account the impact of IFRS 16 \u2018Leases\u2019. The gearing ratio is calculated as net borrowings divided by total equity. Net borrowings is calculated as total borrowings less cash and bank balances. Interest cover is calculated as the sum of underlying operating profit, before the deduction of amortisation/depreciation of right-of-use assets, net of actual lease payments, and share of results of associates and joint ventures, divided by net financing charges excluding interest on lease liabilities. The ratios are monitored both inclusive and exclusive of the Group\u2019s financial services companies, which by their nature are generally more highly leveraged than the Group\u2019s other businesses. The Group does not have a defined gearing or interest cover benchmark or range. The ratios at 31 December 2025 and 2024 are as follows: 2025 2024 Gearing ratio exclusive of financial services companies (%) 5 14 Gearing ratio inclusive of financial services companies (%) 12 21 Interest cover exclusive of financial services companies (times) 13 10 Interest cover inclusive of financial services companies (times) 16 12 Fair value estimation (i) Financial instruments that are measured at fair value For financial instruments that are measured at fair value in the balance sheet, the corresponding fair value measurements are disclosed by level of the following fair value measurement hierarchy: (a) Quoted prices (unadjusted) in active markets for identical assets or liabilities (quoted prices in active markets/Level 1) The fair values of listed securities and bonds are based on quoted prices in active markets at the balance sheet date. The quoted market price used for listed investments held by the Group is the current bid price. (b) Inputs other than quoted prices in active markets that are observable for the asset or liability, either directly or indirectly (observable current market transactions/Level 2) The fair values of derivative financial instruments, excluding the forward contract relating to the divestment of an associate, are determined using rates quoted by the Group\u2019s bankers at the balance sheet date. The rates for interest rate swaps and caps, cross-currency swaps and forward foreign exchange contracts are calculated by reference to market interest rates and foreign exchange rates. The fair value of derivative financial instrument of the forward contract relating to the divestment of an associate was determined using the quoted price in active market at the balance sheet date, adjusted for the time value of money and other factors. The fair values of unlisted investments mainly include club and school debentures, are determined using prices quoted by brokers at the balance sheet date. (c) Inputs for assets or liabilities that are not based on observable market data (unobservable inputs/Level 3) The fair values of other unlisted equity and debt investments, and limited partnership investment funds are determined using valuation techniques by reference to observable current market transactions (including price-to earnings and price-to book ratios of listed securities of entities engaged in similar industries) or the market prices of the underlying investments with certain degree of entity specific estimates or discounted cash flow by projecting the cash inflows from these investments. There were no changes in valuation techniques during the year. The table below analyses financial instruments carried at fair value, by the levels in the fair value measurement hierarchy: Quoted prices in active markets Observable current market transactions Unobservable inputs Total US$m US$m US$m US$m 2025 Assets Other investments \u2013 equity investments 707 55 204 966 \u2013 debt investments 1,115 \u2013 373 1,488 \u2013 limited partnership investment funds \u2013 \u2013 425 425 1,822 55 1,002 2,879 Derivative financial instruments at fair value \u2013 20 \u2013 20 1,822 75 1,002 2,899 Liabilities Contingent consideration payable \u2013 \u2013 (4) (4) Derivative financial instruments at fair value \u2013 (356) \u2013 (356) \u2013 (356) (4) (360) 2024 Assets Other investments \u2013 equity investments 1,420 54 192 1,666 \u2013 debt investments 984 \u2013 399 1,383 \u2013 limited partnership investment funds \u2013 \u2013 388 388 2,404 54 979 3,437 Derivative financial instruments at fair value \u2013 59 \u2013 59 2,404 113 979 3,496 Liabilities Contingent consideration payable \u2013 \u2013 (17) (17) Derivative financial instruments at fair value \u2013 (1,123) \u2013 (1,123) \u2013 (1,123) (17) (1,140) Movement of unlisted equity and debt investments, and limited partnership investment funds, which are valued based on unobservable inputs during the year ended 31 December are as follows: 2025 2024 US$m US$m At 1 January 979 917 Exchange differences 15 (20) Additions 16 86 Disposals (22) \u2013 Net change in fair value during the year included in profit and loss 14 (4) At 31 December 1,002 979 There were no transfers among the three categories during the years ended 31 December 2025 and 2024. (ii) Financial instruments that are not measured at fair value The fair values of current debtors, cash and bank balances, current creditors, current borrowings and current lease liabilities are assumed to approximate their carrying amounts due to the short-term maturities of these assets and liabilities. The fair values of long-term borrowings are based on market prices or are estimated using the expected future payments discounted at market interest rates. The fair values of non-current lease liabilities are estimated using the expected future payments discounted at market interest rates. Financial instruments by category The fair values of financial assets and financial liabilities, together with carrying amounts at 31 December 2025 and 2024 are as follows: Fair value of hedging instruments Fair value through profit and loss Fair value through other comprehensive income Financial assets at amortised costs Other financial liabilities Total carrying amount Fair value US$m US$m US$m US$m US$m US$m US$m 2025 Financial assets measured at fair value Other investments \u2013 equity investments \u2013 966 \u2013 \u2013 \u2013 966 966 \u2013 debt investments \u2013 373 1,115 \u2013 \u2013 1,488 1,488 \u2013 limited partnership investment funds \u2013 425 \u2013 \u2013 \u2013 425 425 Derivative financial instruments 19 1 \u2013 \u2013 \u2013 20 20 19 1,765 1,115 \u2013 \u2013 2,899 2,899 Financial assets not measured at fair value Amounts due from associates \u2013 \u2013 \u2013 435 \u2013 435 435 Amounts due from joint ventures \u2013 \u2013 \u2013 1,096 \u2013 1,096 1,096 Other investments \u2013 debt investments \u2013 \u2013 \u2013 179 \u2013 179 141 Debtors \u2013 \u2013 \u2013 9,311 \u2013 9,311 8,809 Bank balances \u2013 \u2013 \u2013 8,563 \u2013 8,563 8,563 \u2013 \u2013 \u2013 19,584 \u2013 19,584 19,044 Financial liabilities measured at fair value Derivative financial instruments (290) (66) \u2013 \u2013 \u2013 (356) (356) Contingent consideration payable \u2013 (4) \u2013 \u2013 \u2013 (4) (4) (290) (70) \u2013 \u2013 \u2013 (360) (360) Financial liabilities not measured at fair value Borrowings \u2013 \u2013 \u2013 \u2013 (15,153) (15,153) (14,885) Lease liabilities \u2013 \u2013 \u2013 \u2013 (2,998) (2,998) (2,998) Trade and other payable excluding non-financial liabilities \u2013 \u2013 \u2013 \u2013 (8,864) (8,864) (8,864) \u2013 \u2013 \u2013 \u2013 (27,015) (27,015) (26,747) Fair value of hedging instruments Fair value through profit and loss Fair value through other comprehensive income Financial assets at amortised costs Other financial liabilities Total carrying amount Fair value US$m US$m US$m US$m US$m US$m US$m 2024 Financial assets measured at fair value Other investments \u2013 equity investments \u2013 1,666 \u2013 \u2013 \u2013 1,666 1,666 \u2013 debt investments \u2013 399 984 \u2013 \u2013 1,383 1,383 \u2013 limited partnership investment funds \u2013 388 \u2013 \u2013 \u2013 388 388 Derivative financial instruments 51 8 \u2013 \u2013 \u2013 59 59 51 2,461 984 \u2013 \u2013 3,496 3,496 Financial assets not measured at fair value Amounts due from associates \u2013 \u2013 \u2013 435 \u2013 435 435 Amounts due from joint ventures \u2013 \u2013 \u2013 1,574 \u2013 1,574 1,574 Debtors \u2013 \u2013 \u2013 9,148 \u2013 9,148 8,653 Bank balances \u2013 \u2013 \u2013 4,847 \u2013 4,847 4,847 \u2013 \u2013 \u2013 16,004 \u2013 16,004 15,509 Financial liabilities measured at fair value Derivative financial instruments (1,121) (2) \u2013 \u2013 \u2013 (1,123) (1,123) Contingent consideration payable \u2013 (17) \u2013 \u2013 \u2013 (17) (17) (1,121) (19) \u2013 \u2013 \u2013 (1,140) (1,140) Financial liabilities not measured at fair value Borrowings \u2013 \u2013 \u2013 \u2013 (15,888) (15,888) (15,440) Lease liabilities \u2013 \u2013 \u2013 \u2013 (3,514) (3,514) (3,514) Trade and other payable excluding non-financial liabilities \u2013 \u2013 \u2013 \u2013 (8,850) (8,850) (8,850) \u2013 \u2013 \u2013 \u2013 (28,252) (28,252) (27,804)",
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},
"fact-740": {
"value": "(i) Market risk
Foreign exchange risk
Entities within the Group are exposed to foreign exchange risk from future commercial transactions, net investments in foreign
operations and net monetary assets and liabilities that are denominated in a currency that is not the entity\u2019s functional currency.
Entities in the Group use cross-currency swaps, forward foreign exchange contracts and foreign currency options in a consistent
manner to hedge firm and anticipated foreign exchange commitments and manage their foreign exchange risk arising from future
commercial transactions. The Group does not usually hedge its net investments in foreign operations except in circumstances where
there is a material exposure arising from a currency that is anticipated to be volatile and the hedging is cost effective. Group entities
are required to manage their foreign exchange risk against their functional currency. Foreign currency borrowings are swapped into
the entity\u2019s functional currency using cross-currency swaps except where the foreign currency borrowings are repaid with cash flows
generated in the same foreign currency. The purpose of these hedges is to mitigate the impact of movements in foreign exchange
rates on assets and liabilities and the profit and loss account of the Group.
Currency risks as defined by IFRS 7 arise on account of monetary assets and liabilities being denominated in a currency that is not
the functional currency. At 31 December 2025, the Group\u2019s Indonesian rupiah functional entities had United States dollar
denominated net monetary assets of US$243 million (2024: liabilities of US$181 million). At 31 December 2025, if the United States
dollar had strengthened/weakened by 10% against the Indonesian rupiah with all other variables unchanged, the Group\u2019s profit after
tax would have been US$19 million higher/lower (2024: US$14 million lower/higher), arising from foreign exchange gains/losses
taken on translation. The impact on amounts attributable to the shareholders of the Company would be US$6 million higher/lower
(2024: US$5 million lower/higher).
At 31 December 2025, the Group\u2019s Singapore dollar functional entities had United States dollar denominated net monetary assets of
US$18 million (2024: liabilities of US$533 million). At 31 December 2025, if the United States dollar had strengthened/weakened by
10% against the Singapore dollar with all other variables unchanged, the Group\u2019s profit after tax would have been US$2 million
higher/lower (2024: US$53 million lower/higher), arising from foreign exchange gains/losses taken on translation. The impact on
amounts attributable to the shareholders of the Company would be US$1 million higher/lower (2024: US$45 million lower/higher).
This sensitivity analysis ignores any offsetting foreign exchange factors and has been determined assuming that the change in
foreign exchange rates had occurred at the balance sheet date. The stated change represents management\u2019s assessment of
reasonably possible changes in foreign exchange rates over the period until the next annual balance sheet date. There are no other
significant monetary balances held by Group companies at 31 December 2025 that are denominated in a non-functional currency.
Differences resulting from the translation of financial statements into the Group\u2019s presentation currency are not taken into
consideration.
Since the Group manages the interdependencies between foreign exchange risk and interest rate risk of foreign currency borrowings
using cross-currency swaps, the sensitivity analysis on financial impacts arising from cross-currency swaps is included in the
sensitivity assessment on interest rates under the interest rate risk section.
Interest rate risk
The Group is exposed to interest rate risk through the impact of rate changes on interest bearing liabilities and assets. These
exposures are managed partly by using natural hedges that arise from offsetting interest rate sensitive assets and liabilities,
and partly through fixed rate borrowings and the use of derivative financial instruments such as interest rate swaps, caps and collars.
The Group monitors interest rate exposure on a monthly basis by currency and business unit, taking into consideration proposed
financing and hedging arrangements. The Group\u2019s guideline is to maintain 40% to 60% of its gross borrowings, exclusive of the
financial services companies, in fixed rate instruments. At 31 December 2025, the Group\u2019s interest rate hedge exclusive of the
financial services companies was 49% (2024: 57%), with an average tenor of six years (2024: six years). The financial services
companies borrow predominately at a fixed rate. The interest rate profile of the Group\u2019s borrowings after taking into account hedging
transactions are set out in note 29.
Cash flow interest rate risk is the risk that changes in market interest rates will impact cash flows arising from variable rate financial
instruments. Borrowings at floating rates therefore expose the Group to cash flow interest rate risk. The Group manages this risk by
entering into interest rate swaps, caps and collars for a maturity of up to 5 years. Interest rate swaps have the economic effect of
converting borrowings from floating rate to fixed rate, caps provide protection against a rise in floating rates above a pre-determined
rate, whilst collars combine the purchase of a cap and the sale of a floor to specify a range in which an interest rate will fluctuate.
Details of interest rate swaps and cross currency swaps are set out in note 34.
Fair value interest rate risk is the risk that the value of a financial asset or liability and derivative financial instruments will fluctuate
because of changes in market interest rates. The Group manages its fair value interest rate risk by entering into interest rate swaps
which have the economic effect of converting borrowings from fixed rate to floating rate, to maintain the Group\u2019s fixed rate
instruments within the Group\u2019s guideline.
At 31 December 2025, if interest rates had been 100 basis points higher/lower with all other variables held constant, the Group\u2019s
profit after tax would have been US$18 million (2024: US$4 million) higher/lower, and hedging reserves would have been
US$78 million (2024: US$93 million) higher/lower as a result of fair value changes to cash flow hedges. The sensitivity analysis has
been determined assuming that the change in interest rates had occurred at the balance sheet date and had been applied to the
exposure to interest rate risk for both derivative and non-derivative financial instruments in existence at that date. There is no
significant sensitivity resulting from interest rate caps and collars. The 100 basis point increase or decrease represents
management\u2019s assessment of a reasonably possible change in those interest rates which have the most impact on the Group,
specifically the United States, Hong Kong and Indonesian rates, over the period until the next annual balance sheet date. In the case
of effective fair value hedges, changes in the fair value of the hedged items caused by interest rate movements balance out in the
profit and loss account against changes in the fair value of the hedging instruments. Changes in market interest rates affect the
interest income or expense of non-derivative variable-interest financial instruments, the interest payments of which are not
designated as hedged items of cash flow hedges against interest rate risks. As a consequence, they are included in the calculation of
profit after tax sensitivities. Changes in the market interest rate of financial instruments that were designated as hedging instruments
in a cash flow hedge to hedge payment fluctuations resulting from interest rate movements affect the hedging reserves and are
therefore taken into consideration in the equity related sensitivity calculations.
Price risk
The Group is exposed to securities price risk because of its equity investments and limited partnership investment funds
(LP investment funds) which are measured at fair value through profit and loss, and debt investments which are measured at fair
value through other comprehensive income. Gains and losses arising from changes in the fair value of these investments are
recognised in profit and loss or other comprehensive income according to their classification. The performance of these investments
are monitored regularly, together with an assessment of their relevance to the Group\u2019s long-term strategic plans. Details of these
investments are contained in note 16.
The Group\u2019s interest in these investments is unhedged. At 31 December 2025, if the price of these investments had been 25%
higher/lower with all other variables held constant, total equity would have been US$720 million (2024: US$859 million) higher/lower,
of which US$242 million (2024: US$417 million) relating to equity investments would be reflected in operating profit as non-trading
items. The sensitivity analysis has been determined based on a reasonable expectation of possible valuation volatility over the next
12 months.
The Group is exposed to financial risks arising from changes in commodity prices, primarily coal, gold, steel rebar, nickel and copper.
The Group considers the outlook for these commodities prices regularly in considering the need for active financial risk management.
Hedging of the price risk of commodity can be undertaken for certain strategic reasons by entering into forward contracts and foreign
currency options to hedge the price risk. To mitigate or hedge the price risk, Group entities may enter into a forward contract and
foreign currency options to buy the commodity at a fixed price at a future date, or a forward contract to sell the commodity at a fixed
price or pre-determined range of prices at a future date.
",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-741": {
"value": "(ii) Credit risk
The Group\u2019s credit risk is primarily attributable to counterparty default risk in respect of deposits held with banks, contractual cash
flows of debt investments carried at amortised cost and those measured at fair value through other comprehensive income, credit
exposures to customers and derivative financial instruments with a positive fair value. The Group has credit policies in place and the
exposures to these credit risks are monitored on an ongoing basis.
The Group manages its deposits with banks and financial institutions and transactions involving derivative financial instruments by
setting credit limit policies that monitor credit ratings and capital adequacy ratios of counterparties, and limiting the aggregate risk to
any individual counterparty. The utilisation of credit limits is regularly monitored. Similarly transactions involving derivative financial
instruments are with banks with sound credit ratings and capital adequacy ratios. In developing countries it may be necessary to
deposit money with banks that have a lower credit rating, however the Group only enters into derivative transactions with
counterparties which have credit ratings of at least investment grade. Management does not expect any counterparty to fail to meet
its obligations.
The Group\u2019s debt investments are considered to be low risk investments. The investments are monitored for credit deterioration
based on credit ratings from major rating agencies.
In respect of credit exposures to customers, the Group has policies in place to ensure that sales on credit without collateral are made
principally to corporate companies with an appropriate credit history and credit insurance is purchased for businesses where it is
economically effective. The Group normally obtains collateral over vehicles from consumer financing debtors towards settlement of
vehicle receivables. Customers contractually provide the Group with the right to sell the repossessed collateral or take any other
action to settle the outstanding receivable. Sales to other customers are made in cash or by major credit cards.
The maximum exposure to credit risk is represented by the carrying amount of each financial asset in the balance sheet after
deducting any impairment allowance.
",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-742": {
"value": "(iii) Liquidity risk
Prudent liquidity risk management includes managing the profile of debt maturities and funding sources, maintaining sufficient cash
and marketable securities, and ensuring the availability of funding from an adequate amount of committed credit facilities and the
ability to close out market positions. The Group\u2019s ability to fund its existing and prospective debt requirements is managed by
maintaining diversified funding sources with adequate committed funding lines from high quality lenders, and by monitoring rolling
short-term forecasts of the Group\u2019s cash and gross debt on the basis of expected cash flows. In addition, long-term cash flows are
projected to assist with the Group\u2019s long-term debt financing plans.
At 31 December 2025, total available borrowing facilities amounted to US$26.2 billion (2024: US$27.6 billion) of which
US$15.1 billion (2024: US$15.9 billion) was drawn down. Undrawn committed facilities, in the form of revolving credit and term loan
facilities, and undrawn uncommitted facilities totalled US$6.4 billion (2024: US$7.3 billion) and US$4.7 billion (2024: US$4.4 billion),
respectively.
The following table analyses the Group\u2019s non-derivative financial liabilities, net-settled derivative financial liabilities and gross-settled
derivative financial instruments into relevant maturity groupings based on the remaining period at the balance sheet date to the
contractual maturity date. Derivative financial liabilities are included in the analysis if their contractual maturities are essential for an
understanding of the timing of the cash flows. The amounts disclosed in the table are the contractual undiscounted cash flows.
Within
one
year
Between
one and
two years
Between
two and
three years
Between
three and
four years
Between
four and
five years
Beyond
five
years
Total
undiscounted
cash flows
US$m US$m US$m US$m US$m US$m US$m
At 31 December 2025
Borrowings 5,451 3,120 2,139 1,012 1,160 4,139 17,021
Lease liabilities 781 616 462 356 255 915 3,385
Creditors 7,367 1,157 40 18 34 251 8,867
Gross settled derivative
financial instruments
\u2013 inflow 1,095 259 133 50 639 959 3,135
\u2013 outflow 1,140 254 132 50 637 958 3,171
At 31 December 2024
Borrowings 5,408 3,016 3,088 1,023 672 4,929 18,136
Lease liabilities 869 685 524 420 334 1,200 4,032
Creditors 7,703 902 43 24 13 182 8,867
Gross settled derivative
financial instruments
\u2013 inflow 2,934 343 113 52 50 1,598 5,090
\u2013 outflow 2,290 334 113 53 50 1,599 4,439
",
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}
},
"fact-743": {
"value": "44\u2003Critical accounting estimates and judgements Estimates and judgements used in preparing the financial statements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable according to circumstances and conditions available. The existing and potential impacts arising from climate change has been considered when applying estimates and assumptions in the preparation of the financial statements, including the Group\u2019s assessment of impairment of assets and the independent valuers\u2019 valuation of the Group\u2019s investment properties. The estimates and assumptions that have a significant effect on the reported amounts of assets and liabilities, and income and expenses are discussed below. Significant areas of estimation uncertainty Acquisition of subsidiaries, associates and joint ventures The initial accounting on the acquisition of subsidiaries, associates and joint ventures involves identifying and determining the fair values to be assigned to the identifiable assets, liabilities and contingent liabilities of the acquired entities. The fair values of franchise rights, concession rights, tangible assets, right-of-use assets, investment properties and bearer plants are determined by independent valuers by reference to market prices or present value of expected net cash flows from the assets. Any changes in the assumptions used and estimates made in determining the fair values, and management\u2019s ability to measure reliably the contingent liabilities of the acquired entity will impact the carrying amount of these assets and liabilities. On initial acquisition or acquisition of further interests in an entity, an assessment of the level of control or influence exercised by the Group is required. For entities where the Group has a shareholding of less than 50%, an assessment of the Group\u2019s level of voting rights, board representation and other indicators of influence is performed to consider whether the Group has de facto control, requiring consolidation of that entity, or significant influence, requiring classification as an associate, or joint control, requiring classification as a joint venture. Investment properties The fair values of completed commercial investment properties, which are held by subsidiaries and joint ventures of Hongkong Land, are determined by independent valuers on an open market for existing-use basis calculated on the discounted net income allowing for reversionary potential. For these investment properties in Hong Kong, the Chinese mainland and Singapore, capitalisation rates in the range of 2.90% to 6.00% for office (2024: 2.90% to 3.50%) and 3.50% to 5.00% for retail (2024: 3.50% to 5.00%) are used by Hongkong Land in the fair value determination. Consideration has been given to assumptions that are mainly based on market conditions existing at the balance sheet date and appropriate capitalisation rates. These estimates are regularly compared to actual market data and actual transactions entered into by the Group. The independent valuers have considered climate change, sustainability, resilience and environmental, social and governance (ESG) within their valuations. Properties held by the Group are considered to currently display ESG characteristics that would be expected in the market, and therefore there were no direct and tangible pricing adjustments required to the valuation of investment properties. The Group will monitor these considerations for each reporting period. Properties for sale The Group assesses the carrying amounts of properties for sale held by subsidiaries, associates and joint ventures according to their estimated net realisable value, taking into account construction costs to complete based on the existing development plans, and an estimation of future selling prices based on properties of comparable locations and conditions. Write-downs are made when events or changes in circumstances indicate that the carrying amounts may not be realised. Given market significant volatility in the Chinese mainland property market, the Group considers that selling price is a significant estimate in determining the net realisable value of certain properties for sale. Impairment of assets The Group tests annually whether goodwill and other assets that have indefinite useful lives suffered any impairment. Other assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset exceeds its recoverable amount. The recoverable amount of an asset or a cash-generating unit is determined based on the higher of its fair value less costs to sell and its value-in-use, calculated on the basis of management\u2019s assumptions and estimates. Changing the key assumptions, including the amount of estimated coal and gold reserves, the discount rates or the growth rate assumptions in the cash flow projections, could materially affect the value-in-use calculations. The results of the impairment reviews undertaken at 31 December 2025 on the Group\u2019s goodwill and the associates and joint ventures were included in note 10 and note 15, respectively. The results of the impairment reviews undertaken at 31 December 2025 on the Group\u2019s indefinite life franchise rights indicated that no impairment charge was necessary. If there is a significant increase in the discount rate and/or a significant adverse change in the projected performance of the business to which these rights attach, it may be necessary to take an impairment charge to profit and loss in the future. Pension obligations The present value of the pension obligations depends on a number of factors that are determined on an actuarial basis using a number of assumptions. The assumptions used in determining the net cost/income for pensions include the discount rate. Any changes in these assumptions will impact the carrying amount of pension obligations. The Group determines the appropriate discount rate at the end of each year. This is the interest rate that should be used to determine the present value of estimated future cash outflows expected to be required to settle the pension obligations. In determining the appropriate discount rate, the Group considers the interest rates of high-quality corporate bonds that are denominated in the currency in which the benefits will be paid and that have terms to maturity approximating the terms of the related pension obligation. Other key assumptions for pension obligations are based in part on current market conditions. Significant areas of judgement Impairment of financial assets The loss allowances for financial assets are based on assumptions about risk of default and expected loss rates. The Group uses judgement in making these assumptions and selecting the inputs to the impairment calculation, based on the Group\u2019s past history, existing market conditions as well as forward looking estimates at the balance sheet date (refer note 17). Income taxes The Group is subject to income taxes in numerous jurisdictions. Significant judgement is required in determining the provision for worldwide income taxes. There are many transactions and calculations for which the ultimate tax determination is uncertain during the ordinary course of business. Where the final tax outcome of these matters is different from the amounts that were initially recorded, such differences will impact the income tax and deferred tax provisions in the period in which such determination is made. Provision for deferred tax follows the way management expects to recover or settle the carrying amount of the related assets or liabilities, which the management may expect to recover through use, sale or combination of both. Accordingly, deferred tax will be calculated at income tax rate, capital gains tax rate or combination of both. There is a rebuttable presumption in International Financial Reporting Standards that investment properties measured at fair value are recovered through sale. Thus, deferred tax on revaluation of investment properties held by the Group are calculated at the capital gain tax rate. Recognition of deferred tax assets, which principally relate to tax losses, depends on the management\u2019s expectation of future taxable profit that will be available against which the tax losses can be utilised. The outcome of their actual utilisation may be different. Leases Liabilities and the corresponding right-of-use assets arising from leases are initially measured at the present value of the lease payments at the commencement date, discounted using the interest rates implicit in the leases, or if that rate cannot be readily determinable, the Group uses the incremental borrowing rate. The Group generally uses the incremental borrowing rate as the discount rate. The Group applies the incremental borrowing rate with reference to the rate of interest that the Group would have to pay to borrow, over a similar term as that of the lease, the funds necessary to obtain an asset of a similar value to the right-of-use asset in the country where it is located. Lease payments to be made during the lease term will be included in the measurement of a lease liability. The Group determines the lease term as the non-cancellable term of the lease, together with any periods covered by an option to extend the lease if it is reasonably certain to be exercised, or any period covered by an option to terminate the lease, if it is reasonably certain not to be exercised. The Group has the option, under some of its leases to lease the assets for additional terms. The Group applies judgement in evaluating whether it is reasonably certain to exercise the option to renew. That is, the Group considers all relevant factors that create an economic incentive for it to exercise the renewal. After the commencement date, the Group reassesses the lease term if there is a significant event or change in circumstances that is within its control and affects its ability to exercise or not to exercise the option to renew. The assessment of whether the Group is reasonably certain to exercise the options impacts the lease terms, which significantly affects the amount of lease liabilities and right-of-use assets recognised. Assets held for sale/liabilities associated with assets held for sale Assets are classified as held for sale if their carrying amounts are expected to be recovered principally through a sale transaction rather than through continuing use. Liabilities directly associated with those assets and will be transferred in a single sale transaction are classified as liabilities associated with assets held for sale. These assets are measured at the lower of carrying amounts and fair values less costs to sell. The Group considers all relevant factors in determining how the carrying amounts of the assets will be recovered and the liabilities will be extinguished, and only reclassifies the assets and liabilities to held for sale when the sale is highly probable. Revenue recognition The Group uses the percentage of completion method to account for its contract revenue of certain development properties sales. The stage of completion is measured by reference to the contract costs incurred to date compared to the estimated total costs for the contract. Significant assumptions are required to estimate the total contract costs and the recoverable variation works that affect the stage of completion and the contract revenue respectively. In making these estimates, management has relied on past experience and the work of specialists. For revenue from the heavy equipment maintenance contracts, the Group exercises judgement in determining the level of actual service provided to the end of the reporting period as a proportion of the total services to be reported, and estimated total costs of the maintenance contracts. When it is probable that total contract costs will exceed total contract revenue, the expected loss is immediately recognised as a current year expense. For other contracts with customers which include multiple deliverables, the separate performance obligations are identified. The transaction price is then allocated to each performance obligation based on their stand-alone selling prices. From time to time, when a stand-alone selling price may not be directly observable, the Group estimated the selling price using expected costs of rendering such services and adding an appropriate margin. Non-trading items The Group uses underlying business performance in its internal financial reporting to distinguish between the underlying profits and non-trading items. The identification of non-trading items requires judgement by management, but follows the consistent methodology as set out in the Group\u2019s accounting policies.",
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"language": "en",
"entity": "scheme:2138009KENVUNWOLPK41",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}