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"value": "General Information Hongkong Land 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 129. The principal activities of the Company and its subsidiaries, and the nature of the Group\u2019s operation are set out on pages 104 to 105 and Note 29 of the financial statements",
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the accounting policies.
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"value": "Change in accounting policy Following the strategic shift in the business direction to wind down the build-to-sell segment, certain operations and assets within this segment have been identified as non-strategic, while others have been reallocated to the Prime Properties Investment segment. The profit and loss from these non-strategic businesses are thereby separated from the principal business performance and presented within non-trading items (revised basis). This distinction aims at providing a clearer understanding of the group\u2019s underlying performance related to its principal operations. This change has been accounted for retrospectively with comparative information re-presented. The effects on the underlying profit attributable to shareholders for the year ended 31 December 2025 and 2024 are as follows: 2025 2024 US$m US$m Attributable to shareholders Underlying profit (revised basis) 458.2 498.6 Non-strategic business (Build-to-sell) business performance 126.7 225.3 Underlying profit (revised basis) including Build-to-sell business performance 584.9 723.9 Provisions for properties for sale (371.3) (314.3) Net gain on reclassification from properties for sale to investment properties and fixed assets 246.9 \u2013 Underlying profit (previous basis) 460.5 409.6 The effects on the presentation of consolidated profit and loss account for the year ended 31 December 2024 are as follows: Impact Underlying business performance Non-trading items Total US$m US$m US$m Revenue Increase/(decrease) (914.9) 914.9 \u2013 Operating profit Increase/(decrease) 109.7 (109.7) \u2013 Net financing charges (Increase)/decrease (27.4) 27.4 \u2013 Share of results of associates and joint ventures Increase/(decrease) (24.6) 24.6 \u2013 Profit before tax Increase/(decrease) 57.7 (57.7) \u2013 Tax (Increase)/decrease 31.3 (31.3) \u2013 Profit attributable to shareholders of the Company Increase/(decrease) 89.0 (89.0) \u2013",
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"fact-401": {
"value": "2 Segmental Information Operating segments are identified on the basis of internal reports about components of the Group that are regularly reviewed by the executive directors of the Company for the purpose of resource allocation and performance assessment. The Group has two operating segments, namely \u2018Prime Properties Investment\u2019 and \u2018Build-to-sell\u2019 (which Build-to-sell identified as non-strategic business and its results are presented under non-trading items). No operating segments have been aggregated to form the reportable segments. Set out below is an analysis of the Group\u2019s results and total equity by reportable segment. Prime Properties Investment Corporate Underlying business performance Non-trading items \u2013 Build-to-sell Non-trading items \u2013 Others Total Analysis of results by segments US$m US$m US$m US$m US$m US$m 2025 Revenue 1,048.3 \u2013 1,048.3 400.0 \u2013 1,448.3 Net operating costs (351.0) (76.0) (427.0) (704.2) 61.4 (1,069.8) Share of operating profit of associates and joint ventures 161.5 \u2013 161.5 189.0 790.9 1,141.4 Change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 514.2 514.2 Operating profit 858.8 (76.0) 782.8 (115.2) 1,366.5 2,034.1 Net financing charges \u2013 subsidiaries (171.2) 8.2 \u2013 (163.0) \u2013 share of associates and joint ventures (49.2) (22.5) \u2013 (71.7) (220.4) (14.3) \u2013 (234.7) Tax \u2013 subsidiaries (80.8) (29.6) (62.7) (173.1) \u2013 share of associates and joint ventures (20.7) (85.7) (254.3) (360.7) (101.5) (115.3) (317.0) (533.8) Non-controlling interests \u2013 subsidiaries (2.7) \u2013 0.3 (2.4) \u2013 share of associates and joint ventures \u2013 0.2 \u2013 0.2 (2.7) 0.2 0.3 (2.2) Profit attributable to shareholders 458.2 (244.6) 1,049.8 1,263.4 2 Segmental Information continued Prime Properties Investment Corporate Underlying business performance Non-trading items \u2013 Build-to-sell Non-trading items \u2013 Others Total Analysis of results by segments US$m US$m US$m US$m US$m US$m 2024 Revenue 1,087.2 \u2013 1,087.2 914.9 \u2013 2,002.1 Net operating costs (315.9) (77.4) (393.3) (1,024.6) (8.3) (1,426.2) Share of operating profit of associates and joint ventures 168.2 \u2013 168.2 212.3 146.1 526.6 Change in fair value of investment properties \u2013 \u2013 \u2013 \u2013 (1,887.6) (1,887.6) Operating loss 939.5 (77.4) 862.1 102.6 (1,749.8) (785.1) Net financing charges \u2013 subsidiaries (193.6) 27.4 \u2013 (166.2) \u2013 share of associates and joint ventures (59.3) (44.8) \u2013 (104.1) (252.9) (17.4) \u2013 (270.3) Tax \u2013 subsidiaries (89.4) (31.3) (31.4) (152.1) \u2013 share of associates and joint ventures (18.5) (143.0) (6.9) (168.4) (107.9) (174.3) (38.3) (320.5) Non-controlling interests \u2013 subsidiaries (2.7) \u2013 (6.4) (9.1) \u2013 share of associates and joint ventures \u2013 0.1 \u2013 0.1 (2.7) 0.1 (6.4) (9.0) Loss attributable to shareholders 498.6 (89.0) (1,794.5) (1,384.9) Revenue Underlying operating profit Underlying profit attributable to shareholders 2025 2024 2025 2024 2025 2024 US$m US$m US$m US$m US$m US$m Analysis of results by geographical location Hong Kong and Macau 823.3 898.3 645.1 724.5 645.1 724.5 Chinese mainland 183.9 147.6 62.7 63.6 56.8 57.6 Southeast Asia and others 41.1 41.3 151.0 151.4 151.0 151.4 Corporate, net financing charges and tax \u2013 \u2013 (76.0) (77.4) (394.7) (434.9) 1,048.3 1,087.2 782.8 862.1 458.2 498.6 2 Segmental Information continued Segment assets Segment liabilities Unallocated assets and liabilities Total assets and liabilities Investment Properties Properties for sale Others US$m US$m US$m US$m US$m US$m Analysis of total equity by business 2025 Prime Properties Investment 34,821.9 \u2013 764.1 (925.1) \u2013 34,660.9 Non-strategic business (Build-to-sell) \u2013 3,250.1 521.5 (1,413.7) \u2013 2,357.9 Unallocated assets and liabilities \u2013 \u2013 \u2013 \u2013 (6,185.6) (6,185.6) 34,821.9 3,250.1 1,285.6 (2,338.8) (6,185.6) 30,833.2 2024 Prime Properties Investment 30,779.3 3,204.8 584.8 (770.2) \u2013 33,798.7 Non-strategic business (Build-to-sell) \u2013 5,570.2 645.6 (1,958.2) \u2013 4,257.6 Unallocated assets and liabilities \u2013 \u2013 \u2013 \u2013 (8,087.8) (8,087.8) 30,779.3 8,775.0 1,230.4 (2,728.4) (8,087.8) 29,968.5 Analysis of total equity by geographical location 2025 Hong Kong and Macau 23,877.2 222.2 310.4 (534.7) \u2013 23,875.1 Chinese mainland 7,003.6 2,360.5 685.7 (1,518.5) \u2013 8,531.3 Southeast Asia and others 3,941.1 667.4 289.5 (285.6) \u2013 4,612.4 Unallocated assets and liabilities \u2013 \u2013 \u2013 \u2013 (6,185.6) (6,185.6) 34,821.9 3,250.1 1,285.6 (2,338.8) (6,185.6) 30,833.2 2024 Hong Kong and Macau 23,591.5 221.9 280.5 (436.9) \u2013 23,657.0 Chinese mainland 2,536.7 6,630.7 513.9 (1,887.4) \u2013 7,793.9 Southeast Asia and others 4,651.1 1,922.4 436.0 (404.1) \u2013 6,605.4 Unallocated assets and liabilities \u2013 \u2013 \u2013 \u2013 (8,087.8) (8,087.8) 30,779.3 8,775.0 1,230.4 (2,728.4) (8,087.8) 29,968.5 Properties for sale include contract assets and cost to fulfil contracts. Unallocated assets and liabilities include tax assets and liabilities, bank balances and borrowings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-402": {
"value": "3 Revenue 2025 2024 US$m US$m Rental income 844.2 887.6 Service income and others \u2013 recognised at a point in time 27.1 35.3 \u2013 recognised over time 187.7 177.4 214.8 212.7 Sales of properties \u2013 recognised at a point in time 370.0 881.0 \u2013 recognised over time 19.3 20.8 389.3 901.8 1,448.3 2,002.1 Total variable rents included in rental income amounted to US$42.6 million (2024: US$36.2 million). The maturity analysis of lease payments, showing the undiscounted lease payments to be received over the remainder of the contractual lease term after the balance sheet date including the estimated impact on lease payments from contractual rent reviews are as follows: 2025 2024 US$m US$m Within one year 713.4 715.2 Between one and two years 596.2 569.8 Between two and three years 449.5 429.8 Between three and four years 341.0 259.7 Between four and five years 246.7 186.4 Beyond five years 531.3 308.3 2,878.1 2,469.2 Generally the Group\u2019s operating leases are for terms of three years or more 3 Revenue continued Contract balances Contract assets primarily relate to the Group\u2019s rights to consideration for work completed but not billed, and are transferred to receivables when the rights become unconditional which usually occurs when the customers are billed. Costs to fulfil contracts includes costs recognised to fulfil future performance obligations on existing contracts that have not yet been satisfied. Costs to obtain contracts include sale commissions and stamp duty paid. The Group has capitalised these costs which are recognised in the profit and loss when the related revenue is recognised. Contract liabilities primarily relate to the advance consideration received from customers relating to properties for sale. Contract assets and contract liabilities relating to properties for sale are further analysed as follows: 2025 2024 US$m US$m Contract assets (see Note 13) \u2013 10.7 Contract liabilities (see Note 18) (32.7) (126.1) At 31 December 2025, costs to fulfil and obtain contracts recorded on the balance sheet amounted to nil (2024: US$4.7 million) and US$5.9 million (2024: US$1.9 million) respectively. US$13.3 million (2024: US$16.4 million) and US$0.8 million (2024: US$13.1 million) of costs to fulfil and obtain contracts have been recognised in profit and loss during the year respectively. Revenue recognised in relation to contract liabilities Revenue recognised in the current year relating to carried forward contract liabilities: 2025 2024 US$m US$m Properties for sale 114.5 540.0 Revenue expected to be recognised on unsatisfied contracts with customers The timing of revenue to be recognised on unsatisfied performance obligations relating to properties for sale at 31 December 2025: 2025 2024 US$m US$m Within one year 101.1 218.7 Between one and two years \u2013 5.2 101.1 223.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-403": {
"value": "4 Net Operating Costs 2025 2024 US$m US$m Cost of sales (953.5) (1,265.4) Other income 38.8 70.0 Administrative expenses (223.2) (209.0) Change in fair value of derivatives (65.8) \u2013 Exchange reserve loss realised on distribution (9.0) (7.6) Loss on disposal of investment properties (5.1) (10.3) Loss on measurement of the disposal group \u2013 (13.5) Net gain on disposal of subsidiaries and joint ventures 0.1 9.6 Net gain on reclassification from properties for sale to investment properties (see Note 9) 147.9 \u2013 (1,069.8) (1,426.2) The following charges are included in net operating costs: Cost of properties for sale recognised as expense (669.2) (991.4) Operating expenses arising from investment properties (179.8) (213.3) Depreciation of fixed assets (11.8) (10.1) Depreciation of right-of-use assets (2.3) (2.6) Employee benefit expense \u2013 salaries and benefits in kind (231.4) (216.9) \u2013 defined contribution pension plans (4.3) (4.4) \u2013 defined benefit pension plans (0.9) (1.3) (236.6) (222.6) Auditors\u2019 remuneration \u2013 audit (2.6) (2.9) \u2013 non-audit services (0.3) (0.4) (2.9) (3.3) The number of employees at 31 December 2025 was 2,552 (2024: 3,063). Cost of sales included a US$313.6 million provision for Chinese mainland properties for sale (2024: US$146.9 million) 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$2.3 million (2024: US$10.8 million) was recognised.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-404": {
"value": "5 Net Financing Charges 2025 2024 US$m US$m Interest expense \u2013 bank loans and overdrafts (71.0) (93.6) \u2013 other borrowings (133.3) (139.1) Total interest expense (204.3) (232.7) Interest capitalised 0.8 6.7 (203.5) (226.0) Commitment and other fees and exchange differences (14.1) (19.0) Financing charges (217.6) (245.0) Financing income 54.6 78.8 (163.0) (166.2) Financing charges and financing income are stated after taking into account hedging gains or losses",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-405": {
"value": "6 Share of Results of Associates and Joint Ventures 2025 2024 US$m US$m re-presented Underlying business performance Prime Properties Investment 91.6 90.4 Non-trading items Non-strategic business (Build-to-sell) 81.0 24.6 Change in fair value of investment properties 386.6 139.2 Net gain on reclassification from properties for sale to investment properties and fixed assets (see Note 9) 150.0 \u2013 617.6 163.8 709.2 254.2 Results are shown after tax and non-controlling interests in the associates and joint ventures. The Group\u2019s share of revenue of associates and joint ventures was US$1,957.3 million (2024: US$1,952.7 million). The build-to-sell business included a US$60.0 million net provision after including a deferred tax credit (2024: US$178.2 million) . This arose due to the deterioration in Chinese mainland market conditions that resulted in projected sales prices being lower than development costs",
"dimensions": {
"concept": "hklh:DisclosureOfShareOfResultsOfAssociatesAndJointVenturesExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-406": {
"value": "7 Tax Tax charged to profit and loss is analysed as follows: 2025 2024 US$m US$m Current tax (98.9) (93.4) Deferred tax \u2013 changes in fair value of investment properties (59.7) (25.8) \u2013 other temporary differences (14.5) (32.9) (74.2) (58.7) (173.1) (152.1) Reconciliation between tax expense and tax at applicable tax rate: Tax at applicable tax rate (124.8) 220.9 Change in fair value of investment properties not taxable/ (deductible) in determining taxable profit 73.3 (317.2) Income not subject to tax 31.2 18.6 Expenses not deductible in determining taxable profit (26.4) (22.4) Withholding tax 1.9 (9.2) Land appreciation tax in Chinese mainland (23.6) (5.7) Tax losses arising in the year not recognised (9.6) (11.7) Over provision in prior years 0.7 10.1 Temporary differences not recognised (90.1) (19.6) Deferred tax assets written off (9.5) (17.0) Others 3.8 1.1 (173.1) (152.1) Tax relating to components of other comprehensive income is analysed as follows: Remeasurements of defined benefit plans (0.1) \u2013 Cash flow hedges 1.7 (1.5) 1.6 (1.5) The applicable tax rate for the year of 17.1% (2024: 14.9%) represents the weighted average of the rates of taxation prevailing in the territories in which the Group operates. Share of tax charge of associates and joint ventures of US$360.7 million (2024: US$168.4 million) is included in share of results of associates and joint ventures. 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": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-407": {
"value": "8 Earnings per Share Basic earnings per share are calculated on profit attributable to shareholders of US$1,263.4 million (2024: loss of US$1,384.9 million) and on the weighted average number of 2,183.9 million (2024: 2,206.6 million) shares in issue and outstanding during the year. For the year ended 31 December 2025, dilutive earnings per share are calculated on profit attributable to shareholders of US$1,263.4 million and on the weighted average number of 2,190.0 million shares in issue and outstanding during the year. For the year ended 31 December 2024, the dilutive potential ordinary shares were not included in the calculation of diluted earnings per share as their inclusion would be antidilutive. Accordingly, diluted earnings per share were the same as basic earnings per share. Additional basic and diluted earnings per share are calculated based on underlying profit attributable to shareholders. A reconciliation of earnings is set out below: 2025 2024 Basic earnings per share Diluted earnings per share Basic earnings per share Diluted earnings per share US$m US \u00a2 US\u00a2 US$m US\u00a2 US\u00a2 Underlying profit attributable to shareholders 458.2 20.98 20.92 498.6* 22.60* 22.58* Non-trading items (see Note 9) 805.2 (1,883.5)* Profit/(loss) attributable to shareholders 1,263.4 57.85 57.69 (1,384.9) (62.76) (62.76) * Re-presented",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-408": {
"value": "9 Non-trading Items An analysis of non-trading items after interest, tax and non-controlling interests is set out below: 2025 2024 US$m US$m re-presented Change in fair value of investment properties, net 889.7 (1,786.2) Change in fair value of derivatives (65.8) \u2013 Exchange reserve loss realised on distribution (9.0) (7.6) Gain on disposal of joint ventures 24.1 9.6 Loss on disposal of investment properties (5.1) (10.3) Loss on disposal of subsidiaries (24.3) \u2013 Net gain on reclassification from properties for sale to investment properties and fixed assets* 246.9 \u2013 Non-strategic business (Build-to-sell) \u2013 business performance 126.7 225.3 \u2013 provisions for properties for sale (371.3) (314.3) Non-strategic business (Build-to-sell) total (244.6) (89.0) Others (6.7) \u2013 805.2 (1,883.5) * In view of the change of intention and to be in line with Group\u2019s strategy, the Group reclassified certain properties for sale on the Chinese mainland to investment properties and fixed assets as at 31 December 2025. Accordingly, a net gain on reclassification of US$246.9 million was recorded during the year with reference to valuations performed by an independent valuer",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-409": {
"value": "10 Fixed Assets and Right-of-use Assets Fixed Assets Right-of-use Assets Leasehold properties Furniture, equipment and others Total Leasehold properties Furniture, equipment and others Total US$m US$m US$m US$m US$m US$m 2025 Cost 361.7 73.1 434.8 108.7 12.9 121.6 Depreciation (176.1) (55.5) (231.6) (9.1) (8.1) (17.2) Net book value at 1 January 185.6 17.6 203.2 99.6 4.8 104.4 Exchange differences 2.9 0.2 3.1 0.2 (0.3) (0.1) Additions 2.2 3.9 6.1 \u2013 0.3 0.3 Transfer from properties for sales 49.5 6.7 56.2 11.2 \u2013 11.2 Disposals \u2013 (0.4) (0.4) \u2013 (0.1) (0.1) Disposal of subsidiaries (0.4) (0.2) (0.6) \u2013 \u2013 \u2013 Depreciation (5.6) (6.2) (11.8) (0.3) (2.0) (2.3) Net book value at 31 December 234.2 21.6 255.8 110.7 2.7 113.4 Cost 416.7 81.3 498.0 120.3 12.7 133.0 Depreciation (182.5) (59.7) (242.2) (9.6) (10.0) (19.6) Net book value at 31 December 234.2 21.6 255.8 110.7 2.7 113.4 2024 Cost 95.0 69.7 164.7 6.5 12.6 19.1 Depreciation (16.3) (48.7) (65.0) (1.0) (6.0) (7.0) Net book value at 1 January 78.7 21.0 99.7 5.5 6.6 12.1 Exchange differences (1.8) (0.3) (2.1) (0.2) (0.3) (0.5) Additions \u2013 4.4 4.4 \u2013 1.4 1.4 Disposals \u2013 (0.1) (0.1) \u2013 (0.5) (0.5) Transfer from fixed assets to right-of-use assets (0.3) \u2013 (0.3) 0.3 \u2013 0.3 Transfer from investment properties (see Note 11) 111.7 \u2013 111.7 94.2 \u2013 94.2 Depreciation (2.7) (7.4) (10.1) (0.2) (2.4) (2.6) Net book value at 31 December 185.6 17.6 203.2 99.6 4.8 104.4 Cost 361.7 73.1 434.8 108.7 12.9 121.6 Depreciation (176.1) (55.5) (231.6) (9.1) (8.1) (17.2) Net book value at 31 December 185.6 17.6 203.2 99.6 4.8 104.4 At 31 December 2025, leasehold properties of US$134.8 million (2024: US$73.5 million) were pledged as security for borrowings (see Note 19).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-410": {
"value": "11 Investment Properties Completed commercial properties (Note a) Under development commercial properties (Note a) Completed residential properties (Note b) Total US$m US$m US$m US$m 2025 At 1 January 24,467.3 48.4 244.2 24,759.9 Exchange differences 18.3 \u2013 (2.0) 16.3 Additions 150.6 \u2013 \u2013 150.6 Disposal (229.5) \u2013 \u2013 (229.5) Transfer from properties for sale 815.8 \u2013 \u2013 815.8 Increase/(decrease) in fair value 513.6 (0.8) 1.4 514.2 Classified as held for sale (see Note 17) (1,153.1) \u2013 \u2013 (1,153.1) At 31 December 24,583.0 47.6 243.6 24,874.2 Freehold properties 110.2 Leasehold properties 24,764.0 24,874.2 2024 At 1 January 26,388.1 44.4 254.7 26,687.2 Exchange differences 110.9 \u2013 2.3 113.2 Additions 76.9 \u2013 0.2 77.1 Disposal \u2013 \u2013 (12.7) (12.7) Transfer to fixed assets (see Note 10) (111.7) \u2013 \u2013 (111.7) Transfer to right-of-use assets (see Note 10) (94.2) \u2013 \u2013 (94.2) (Decrease)/increase in fair value (1,891.3) 4.0 (0.3) (1,887.6) Classified as held for sale (see Note 17) (11.4) \u2013 \u2013 (11.4) At 31 December 24,467.3 48.4 244.2 24,759.9 Freehold properties 114.8 Leasehold properties 24,645.1 24,759.9 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 who hold a recognised relevant professional qualification and have recent experience in the locations and segments of the investment properties valued. The Group engaged Jones Lang LaSalle to value majority of the 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 property. The Report of the Valuers is set out on page 130. The valuations are comprehensively reviewed by the Group. At 31 December 2025, investment properties of US$1,865.1 million (2024: US$996.0 million) were pledged as security for borrowings (see Note 19). 11 Investment Properties continued a) Fair value measurements of commercial properties using significant unobservable inputs (level 3) Fair values of completed commercial properties in Hong Kong, Chinese mainland and Singapore are generally derived using the income capitalisation method. This valuation method is based on the capitalisation of the net income and reversionary income potential by adopting appropriate capitalisation rates, which are derived from analysis of sale transactions and valuers\u2019 interpretation of prevailing investor requirements or expectations. The prevailing market rents adopted in the valuation have reference to valuers\u2019 views of recent lettings, within the subject properties and other comparable properties. Fair values of completed commercial properties in Cambodia are generally derived using the discounted cash flow method. The net present value of the income stream is estimated by applying an appropriate discount rate which reflects the risk profile. Fair values of under development commercial properties are generally derived using the residual method. This valuation method is essentially a means of valuing the land by reference to its development potential by deducting development costs together with developer\u2019s profit and risk from the estimated capital value of the proposed development assuming completion as at the date of valuation. The Group\u2019s policy is to recognise transfers between fair value measurements as of the date of the event or change in circumstances that caused the transfer. There were no transfer between level 1, 2 and 3 for recurring fair value measurements during the year. Information about fair value measurements using significant unobservable inputs at 31 December: Range of significant unobservable inputs Location of properties Fair value Valuation method Prevailing market rent per month Capitalisation/ discount rate US$m US$ % 2025 Hong Kong \u2013 office 17,960.1 Income capitalisation 12.7 per square foot 2.90 to 3.50 \u2013 retail 4,695.2 Income capitalisation 30.0 per square foot 4.25 to 5.00 Total 22,655.3 Chinese mainland \u2013 office 30.7 Income capitalisation 12.3 per square metre 6.00 \u2013 retail 1,834.4 Income capitalisation 21.5 to 124.9 per square metre 3.50 to 5.00 Total 1,865.1 Cambodia 62.6 Discounted cash flow 20.8 to 29.0 per square metre 12.50 to 13.50 Total 24,583.0 2024 Hong Kong \u2013 office 18,714.0 Income capitalisation 12.8 per square foot 2.90 to 3.50 \u2013 retail 4,109.5 Income capitalisation 28.8 per square foot 4.25 to 5.00 Total 22,823.5 Chinese mainland 996.0 Income capitalisation 105.1 per square metre 3.50 Singapore 581.4 Income capitalisation 7.5 per square foot 3.35 to 4.80 Cambodia 66.4 Discounted cash flow 21.0 to 30.0 per square metre 12.50 to 13.50 Total 24,467.3 Prevailing market rents are estimated based on independent valuers\u2019 view of recent lettings, within the subject properties and other comparable properties. The higher the rents, the higher the fair value. Capitalisation and discount rates are estimated by in 11 Investment Properties continued a) Fair value measurements of commercial properties using significant unobservable inputs (level 3) 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 the completed commercial properties in Hong Kong, which contributed 91% (2024: 92%) of the above investment properties balance 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: Increase/(decrease) in valuation Change in assumption Increase in assumption Decrease in assumption % US$m US$m 2025 Prevailing market rent per month 5.0 1,053.2 (1,021.9) Capitalisation rate 0.1 (640.5) 706.6 2024 Prevailing market rent per month 5.0 1,034.7 (1,061.9) Capitalisation rate 0.1 (661.2) 703.4 b) Fair value measurement of residential properties using no significant unobservable input (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",
"dimensions": {
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-411": {
"value": "12 Associates and Joint Ventures 2025 2024 US$m US$m Unlisted associates \u2013 share of attributable net assets 496.6 455.7 \u2013 amounts due from associates 398.7 398.3 895.3 854.0 Unlisted joint ventures \u2013 share of attributable net assets 6,027.1 7,675.2 \u2013 amounts due from joint ventures 1,031.9 1,517.0 7,059.0 9,192.2 7,954.3 10,046.2 By business Prime Properties Investment 5,366.9 6,950.9* Non-strategic business (Build-to-sell) 2,587.4 3,095.3* 7,954.3 10,046.2 * Re-presented Amounts due from associates are interest free, unsecured and have no fixed terms of repayment. Amounts due from joint ventures bear interests at rates up to 8% per annum and are repayable within one to four years 12 Associates and Joint Ventures continued Movements of associates and joint ventures during the year: Associates Joint ventures 2025 2024 2025 2024 US$m US$m US$m US$m At 1 January 854.0 861.2 9,192.2 9,724.0 Exchange differences 0.4 (0.2) 73.8 (32.1) Share of results after tax and non-controlling interests 14.2 11.4 695.0 242.8 Share of other comprehensive expense after tax and non-controlling interests 10.1 (31.3) 292.6 (215.0) Dividends received and receivable (0.9) (1.0) (142.1) (99.6) Investments in and advances to/(repayments from) associates and joint ventures 17.5 13.9 (239.6) (93.3) Reclassified as held for sale (see Note 17) \u2013 \u2013 (1,670.7) (39.6) Disposal \u2013 \u2013 (1,142.2) (9.1) Transfer to subsidiaries \u2013 \u2013 \u2013 (285.9) At 31 December 895.3 854.0 7,059.0 9,192.2 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. The Group has no material associates. Nature of investments in material joint ventures in 2025 and 2024: Name of entity Nature of business Country of incorporation/ principal place of business % of ownership interest 2025 2024 Shanghai Yibin Property Co. Ltd. Property investment Shanghai 43 43 Properties Sub F, Ltd Property investment Macau 49 49 BFC Development LLP* Property investment Singapore 33 33 Central Boulevard Development Pte Ltd # Property investment Singapore \u2013 33 One Raffles Quay Pte Ltd* Property investment Singapore 33 33 * Reclassified as assets held for sale in December 2025 # Disposed in December 2025 12 Associates and Joint Ventures continued Summarised financial information for material joint ventures Summarised balance sheet at 31 December: Shanghai Yibin Property Co. Ltd. Properties Sub F, Ltd BFC Development LLP # Central Boulevard Development Pte Ltd ^ One Raffles Quay Pte Ltd # US$m US$m US$m US$m US$m 2025 Non-current assets* 6,504.7 1,086.6 N/A \u2013 N/A Current assets Cash and cash equivalents 92.4 139.1 N/A \u2013 N/A Other current assets 34.9 40.8 N/A \u2013 N/A Total current assets 127.3 179.9 N/A \u2013 N/A Non-current liabilities Financial liabilities (excluding trade payables) (834.5) \u2013 N/A \u2013 N/A Other non-current liabilities (including trade payables) (406.0) (117.6) N/A \u2013 N/A Total non-current liabilities (1,240.5) (117.6) N/A \u2013 N/A Current liabilities Financial liabilities (excluding trade payables) (48.6) \u2013 N/A \u2013 N/A Other current liabilities (including trade payables) (234.4) (37.4) N/A \u2013 N/A Total current liabilities (283.0) (37.4) N/A \u2013 N/A Net assets 5,108.5 1,111.5 N/A \u2013 N/A 2024 Non-current assets* 3,606.5 1,133.7 3,977.0 3,098.9 2,910.4 Current assets Cash and cash equivalents 80.5 133.8 28.2 24.7 16.7 Other current assets 1,370.1 44.2 3.2 3.1 0.2 Total current assets 1,450.6 178.0 31.4 27.8 16.9 Non-current liabilities Financial liabilities (excluding trade payables) (614.1) \u2013 (1,263.0) (1,189.6) (783.8) Other non-current liabilities (including trade payables) (43.2) (124.4) \u2013 (21.6) (211.8) Total non-current liabilities (657.3) (124.4) (1,263.0) (1,211.2) (995.6) Current liabilities Financial liabilities (excluding trade payables) \u2013 \u2013 (0.6) (8.9) (2.1) Other current liabilities (including trade payables) (206.7) (43.3) (79.5) (46.3) (50.3) Total current liabilities (206.7) (43.3) (80.1) (55.2) (52.4) Net assets 4,193.1 1,144.0 2,665.3 1,860.3 1,879.3 * Predominantly consist of Investment Properties # Reclassified as assets held for sale in December 2025 ^ Disposed in December 2025 12 Associates and Joint Ventures continued Summarised financial information for material joint ventures continued Summarised statement of comprehensive income for the year ended 31 December: Shanghai Yibin Property Co. Ltd. Properties Sub F, Ltd BFC Development LLP* Central Boulevard Development Pte Ltd # One Raffles Quay Pte Ltd* US$m US$m US$m US$m US$m 2025 Revenue 6.7 68.0 188.3 149.4 140.5 Depreciation and amortisation (0.1) (3.5) \u2013 \u2013 \u2013 Interest income 0.7 2.6 \u2013 \u2013 \u2013 Interest expense (2.1) (0.2) (43.1) (39.9) (22.4) Profit/(loss) from underlying business performance (8.5) 29.7 99.1 76.2 84.1 Tax 0.4 (3.5) (16.6) (13.0) (14.3) Profit/(loss) after tax from underlying business performance (8.1) 26.2 82.5 63.2 69.8 Profit/(loss) after tax from non-trading items 738.1 (55.6) 199.6 114.8 149.3 Profit after tax 730.0 (29.4) 282.1 178.0 219.1 Other comprehensive income/(expense) 185.4 (3.2) 140.5 88.7 98.7 Total comprehensive income/(expense) 915.4 (32.6) 422.6 266.7 317.8 Group\u2019s share of dividends received and receivable from joint ventures \u2013 \u2013 28.3 21.2 23.4 2024 Revenue 0.1 82.7 182.6 134.5 134.1 Depreciation and amortisation \u2013 (3.2) \u2013 \u2013 \u2013 Interest income 0.7 3.0 \u2013 \u2013 \u2013 Interest expense \u2013 (0.2) (52.5) (45.7) (28.4) Profit/(loss) from underlying business performance (2.6) 44.2 87.1 55.4 73.2 Tax 0.6 (5.2) (14.4) (9.5) (12.5) Profit/(loss) after tax from underlying business performance (2.0) 39.0 72.7 45.9 60.7 Profit/(loss) after tax from non-trading items 38.3 (13.9) 205.4 203.8 13.2 Profit after tax 36.3 25.1 278.1 249.7 73.9 Other comprehensive income/(expense) (120.0) 7.3 (73.6) (67.8) (64.5) Total comprehensive income/(expense) (83.7) 32.4 204.5 181.9 9.4 Group\u2019s share of dividends received and receivable from joint ventures \u2013 \u2013 25.1 15.2 20.1 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. * Reclassified as assets held for sale in December 2025 # Disposed in December 2025 12 Associates and Joint Ventures continued Reconciliation of summarised financial information Reconciliation of the summarised financial information presented to the carrying amount of the Group\u2019s interest in the material joint ventures for the year ended 31 December: Shanghai Yibin Property Co. Ltd. Properties Sub F, Ltd BFC Development LLP* Central Boulevard Development Pte Ltd # One Raffles Quay Pte Ltd* US$m US$m US$m US$m US$m 2025 Net assets 5,108.5 1,111.5 N/A \u2013 N/A Interest in joint ventures (%) 43 49 N/A \u2013 N/A Group\u2019s share of net assets in joint ventures 2,196.6 544.6 N/A \u2013 N/A Amounts due from joint ventures \u2013 \u2013 N/A \u2013 N/A Carrying value 2,196.6 544.6 N/A \u2013 N/A 2024 Net assets 4,193.1 1,144.0 2,665.3 1,860.3 1,879.3 Interest in joint ventures (%) 43 49 33 33 33 Group\u2019s share of net assets in joint ventures 1,803.0 560.5 888.4 620.1 626.5 Amounts due from joint ventures \u2013 \u2013 \u2013 \u2013 40.5 Carrying value 1,803.0 560.5 888.4 620.1 667.0 The Group has interests in a number of individually immaterial joint ventures. The following table analyses, in aggregate, the share of profit and other comprehensive income and carrying amount of these joint ventures. 2025 2024 US$m US$m Share of profit 168.9 14.5 Share of other comprehensive income 105.2 (98.5) Share of total comprehensive income/(expense) 274.1 (84.0) Carrying amount of interests in these joint ventures 4,317.8 4,653.2 At 31 December 2025, the Group\u2019s commitments to provide funding to its joint ventures, if called, amounted to US$776.3 million (2024: US$715.6 million). There were no contingent liabilities relating to the Group\u2019s interests in the joint ventures at 31 December 2025 and 2024. * Reclassified as assets held for sale in December 2025 # Disposed in December 2025",
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"fact-412": {
"value": "13 Debtors 2025 2024 US$m US$m Trade debtors 21.7 28.3 Contract assets (see Note 3) \u2013 10.7 Other debtors \u2013 third parties 300.7 258.7 \u2013 associates and joint ventures 43.4 62.8 365.8 360.5 Non-current \u2013 other debtors 11.8 11.5 Current \u2013 trade debtors 21.7 28.3 \u2013 contract assets \u2013 10.7 \u2013 other debtors 332.3 310.0 354.0 349.0 365.8 360.5 By geographical area of operation Hong Kong and Macau 150.7 117.6 Chinese mainland 181.0 165.6 Southeast Asia and others 34.1 77.3 365.8 360.5 The fair value of trade debtors, contract assets and other debtors approximates to their carrying amounts, as the impact of discounting is not significant. Derivative financial instruments are stated at fair value. The higher the discount rates, the lower the fair value. Significant financial difficulties of a debtor, probability that a debtor will enter bankruptcy or financial reorganisation, and default or delinquency in payment are considered indicators that the debt 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 13 Debtors continued The loss allowance as at 31 December: Below 30 days Between 31 and 60 days Between 61 and 120 days More than 120 days Total US$m US$m US$m US$m US$m 2025 Expected loss rate (%) 2 \u2013 13 8 5 Gross carrying amount \u2013 trade debtors 10.9 1.6 1.5 8.8 22.8 Loss allowance (0.2) \u2013 (0.2) (0.7) (1.1) 2024 Expected loss rate (%) \u2013 \u2013 4 3 1 Gross carrying amount \u2013 trade debtors 18.6 3.2 2.9 3.9 28.6 Gross carrying amount \u2013 contract assets 10.7 \u2013 \u2013 \u2013 10.7 Loss allowance (0.1) \u2013 (0.1) (0.1) (0.3) 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. Other debtors are further analysed as follows: 2025 2024 US$m US$m Costs to fulfil contracts (see Note 3) \u2013 4.7 Costs to obtain contracts (see Note 3) 5.9 1.9 Prepayments 140.9 107.1 Derivative financial instruments \u2013 0.2 Amounts due from associates and joint ventures 43.4 62.8 Others 153.9 144.8 344.1 321.5",
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"fact-413": {
"value": "14 Deferred Tax Assets and Liabilities Tax losses Accelerated capital allowances Revaluation surpluses of investment properties Other temporary differences Total US$m US$m US$m US$m US$m 2025 At 1 January 68.9 (161.6) (69.9) (33.8) (196.4) Exchange differences 2.6 (2.7) (2.1) (1.5) (3.7) (Charged)/credited to profit and loss (3.7) (12.1) (59.7) 1.3 (74.2) Credited to other comprehensive income \u2013 \u2013 \u2013 1.7 1.7 Disposal of subsidiaries \u2013 \u2013 \u2013 10.1 10.1 Classified as held for sale \u2013 \u2013 \u2013 1.4 1.4 At 31 December 67.8 (176.4) (131.7) (20.8) (261.1) Deferred tax assets 51.2 Deferred tax liabilities (312.3) (261.1) 2024 At 1 January 54.6 (135.5) (44.9) (10.0) (135.8) Exchange differences (1.4) 0.7 0.8 (0.5) (0.4) Credited/(charged) to profit and loss 15.7 (26.8) (25.8) (21.8) (58.7) Charged to other comprehensive income \u2013 \u2013 \u2013 (1.5) (1.5) At 31 December 68.9 (161.6) (69.9) (33.8) (196.4) Deferred tax assets 53.5 Deferred tax liabilities (249.9) (196.4) 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$28.8 million (2024: US$24.8 million) arising from unused tax losses of US$134.8 million (2024: US$112.4 million) have not been recognised in the financial statements. Included in the unused tax losses, US$23.7 million (2024: US$23.2 million) have no expiry date and the balance will expire at various dates up to and including 2030",
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"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-414": {
"value": "15 Properties for Sale 2025 2024 US$m US$m Properties under development 412.0 649.6 Completed properties 602.5 1,710.1 1,014.5 2,359.7 At 31 December 2025, properties under development which were not scheduled for completion within the next 12 months amounted to US$371.7 million (2024: US$513.5 million). Properties for sale of US$162.3 million (2024: US$871.6 million) were pledged as security for borrowings (see Note 19).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-415": {
"value": "16 Bank Balances 2025 2024 US$m US$m Deposits with banks and financial institutions 1,786.0 1,014.6 Restricted cash 1.0 9.5 Bank balances 765.0 49.3 2,552.0 1,073.4 By currency Chinese renminbi 489.9 454.6 Hong Kong dollar 46.1 58.0 Malaysian ringgit \u2013 22.8 Singapore dollar 742.5 69.7 United States dollar 1,271.4 463.7 Others 2.1 4.6 2,552.0 1,073.4 The weighted average interest rate on deposits with banks and financial institutions is 3.5% (2024: 4.0%) per annum. Restricted cash represents property sale proceeds placed with banks in accordance with the requirements of property development on the Chinese mainland and are restricted for use until certain conditions are fulfilled",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepositsFromBanksExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-416": {
"value": "17 Assets and Liabilities Classified as Held for Sale The major classes of assets and liabilities classified as held for sale are set out below: 2025 2024 US$m US$m Investment properties 1,107.4 11.4 Joint ventures 1,710.1 26.1 Current assets* 19.1 16.8 Total assets 2,836.6 54.3 Current liabilities (16.5) \u2013 Non-current liabilities (1.4) \u2013 Total liabilities (17.9) \u2013 * Current assets included bank balances of US$13.1 million (2024: US$3.5 million) (see Note 23(b)) In April 2025, the Group 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 remaining floors to be sold at US$476.7 million classified as held for sale at 31 December 2025. In December 2025, the Group 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). The Group also entered into sale and purchase agreements with SCPREF for the sale of the Group\u2019s 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 classified as held for sale principally related to certain interests in Cambodia and Thailand with net assets of US$14.9 million and US$39.4 million respectively.",
"dimensions": {
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"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-417": {
"value": "18 Creditors 2025 2024 US$m US$m Trade creditors 520.9 566.3 Other creditors 212.0 183.8 Tenants\u2019 deposits 239.5 257.5 Derivative financial instruments 139.0 65.8 Rent received in advance 20.2 19.3 Contract liabilities \u2013 properties for sale (see Note 3) 32.7 126.1 Lease liabilities 2.9 5.0 Amounts due to associates and joint ventures 1,493.9 1,334.5 2,661.1 2,558.3 Non-current 1,241.0 915.9 Current 1,420.1 1,642.4 2,661.1 2,558.3 By geographical area of operation Hong Kong and Macau 701.7 583.2 Chinese mainland 1,867.9 1,930.7 Southeast Asia and others 91.5 44.4 2,661.1 2,558.3 Derivative financial instruments are stated at fair value. Other creditors are stated at amortised cost. The fair value of these creditors approximates their carrying amounts. Amounts due to associates and joint ventures represent distributions of surplus cash in the form of advances which are interest free, unsecured and repayable based on contractual terms.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"fact-418": {
"value": "19 Borrowings 2025 2024 Carrying amount Fair value Carrying amount Fair value US$m US$m US$m US$m Current Bank overdrafts \u2013 \u2013 0.2 0.2 Bank loans \u2013 \u2013 6.4 6.4 Current portion of long-term borrowings \u2013 bank loans 76.8 76.8 177.2 177.2 \u2013 notes 228.8 231.7 639.9 636.0 305.6 308.5 823.7 819.8 Long-term Bank loans 2,773.0 2,773.0 2,069.7 2,069.7 Notes 3,063.1 2,992.9 3,271.9 3,046.1 5,836.1 5,765.9 5,341.6 5,115.8 6,141.7 6,074.4 6,165.3 5,935.6 Secured 878.4 921.0 Unsecured 5,263.3 5,244.3 6,141.7 6,165.3 19 Borrowings continued The fair values are based on market prices or are estimated using the expected future payments discounted at market interest rates ranging from 1.9% to 3.7% (2024: 2.6% to 5.2%) per annum. This is in line with the definition of \u2018observable current market transactions\u2019 under the fair value measurement hierarchy. The fair value of current borrowings approximates their carrying amounts, as the impact of discounting is not significant. Secured borrowings at 31 December 2025 and 2024 were certain subsidiaries\u2019 bank borrowings which were secured against their fixed assets, right-of-use assets, investment properties and properties for sale. The movements in borrowings are as follow: Bank overdrafts Long-term borrowings Short-term borrowings Total US$m US$m US$m US$m 2025 At 1 January 0.2 5,341.6 823.5 6,165.3 Exchange differences \u2013 87.0 12.4 99.4 Transfer \u2013 (291.3) 291.3 \u2013 Change in fair value \u2013 2.6 (1.2) 1.4 Change in bank overdrafts (0.2) \u2013 \u2013 (0.2) Drawdown of borrowings \u2013 1,503.9 111.8 1,615.7 Repayment of borrowings \u2013 (807.7) (932.2) (1,739.9) At 31 December \u2013 5,836.1 305.6 6,141.7 2024 At 1 January 1.2 5,785.3 780.4 6,566.9 Exchange differences \u2013 (21.5) (14.1) (35.6) Transfer \u2013 (974.4) 974.4 \u2013 Change in fair value \u2013 1.1 0.2 1.3 Change in bank overdrafts (1.0) \u2013 \u2013 (1.0) Drawdown of borrowings \u2013 2,355.8 15.2 2,371.0 Repayment of borrowings \u2013 (1,804.7) (932.6) (2,737.3) At 31 December 0.2 5,341.6 823.5 6,165.3 19 Borrowings continued The borrowings after currency swaps at 31 December are further summarised as follows: Fixed rate borrowings Weighted average interest rates Weighted average period outstanding Floating rate borrowings Total % Years US$m US$m US$m By currency 2025 Hong Kong dollar 3.5 5.6 2,870.9 1,239.1 4,110.0 Singapore dollar 3.8 13.4 231.0 \u2013 231.0 Chinese renminbi 2.9 1.1 504.7 894.1 1,398.8 Thai baht 2.5 \u2013 \u2013 401.9 401.9 3,606.6 2,535.1 6,141.7 2024 Hong Kong dollar 3.8 5.6 3,511.9 612.0 4,123.9 Singapore dollar 3.8 14.4 218.2 \u2013 218.2 Chinese renminbi 3.1 2.1 483.2 986.5 1,469.7 Thai baht 3.3 \u2013 \u2013 353.5 353.5 4,213.3 1,952.0 6,165.3 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 2,535.1 1,952.0 Fixed rate borrowings \u2013 within one year 228.7 639.9 \u2013 between one and two years 501.8 220.6 \u2013 between two and three years 183.4 488.8 \u2013 between three and four years 121.8 183.7 \u2013 between four and five years 700.1 122.0 \u2013 beyond five years 1,870.8 2,558.3 3,606.6 4,213.3 6,141.7 6,165.3 19 Borrowings continued Details of notes outstanding at 31 December are as follows: 2025 2024 Current Non-current Current Non-current Maturity US$m US$m US$m US$m Medium term notes HK$300m 15-year notes at 4.10% 2025 \u2013 \u2013 38.6 \u2013 US$600m 15-year notes at 4.50%* 2025 \u2013 \u2013 601.3 \u2013 HK$302m 15-year notes at 3.75% 2026 38.8 \u2013 \u2013 38.8 CNY330m 3-year notes at 3.50% # 2026 47.2 \u2013 \u2013 45.1 CNY1,000m 3-year notes at 3.50% # 2026 142.8 \u2013 \u2013 136.6 HK$785m 15-year notes at 4.00% 2027 \u2013 100.7 \u2013 100.7 HK$473m 15-year notes at 4.04% 2027 \u2013 60.7 \u2013 60.9 HK$200m 15-year notes at 3.95% 2027 \u2013 25.7 \u2013 25.7 HK$300m 15-year notes at 3.15% 2028 \u2013 38.4 \u2013 38.5 HK$325m 15-year notes at 4.22% 2028 \u2013 41.7 \u2013 41.7 HK$450m 10-year notes at 3.83% 2028 \u2013 57.8 \u2013 57.9 HK$355m 10-year notes at 3.75% 2028 \u2013 45.5 \u2013 45.6 HK$400m 15-year notes at 4.40% 2029 \u2013 51.2 \u2013 51.2 HK$550m 10-year notes at 2.93% 2029 \u2013 70.6 \u2013 70.8 US$600m 10-year notes at 2.875%* 2030 \u2013 597.3 \u2013 596.8 HK$800m 20-year notes at 4.11% 2030 \u2013 102.8 \u2013 103.0 US$500m 10-year notes at 2.25%* 2031 \u2013 497.2 \u2013 496.7 HK$375m 10-year notes at 1.957% 2031 \u2013 48.1 \u2013 48.2 HK$200m 20-year notes at 4.125% 2031 \u2013 25.5 \u2013 25.6 HK$240m 20-year notes at 4.00% 2032 \u2013 30.5 \u2013 30.6 HK$863m 12-year notes at 2.83% 2032 \u2013 110.3 \u2013 110.4 US$400m 10-year notes at 5.25%* 2033 \u2013 397.9 \u2013 397.7 HK$700m 15-year notes at 4.12% 2033 \u2013 89.5 \u2013 89.6 HK$300m 10-year notes at 4.85% 2033 \u2013 38.4 \u2013 38.5 HK$604m 15-year notes at 3.67% 2034 \u2013 77.3 \u2013 77.5 HK$300m 10-year notes at 4.68% 2034 \u2013 38.2 \u2013 38.3 HK$400m 15-year notes at 2.72% 2035 \u2013 51.1 \u2013 51.1 HK$400m 15-year notes at 2.90% 2035 \u2013 50.9 \u2013 51.0 HK$400m 15-year notes at 2.90% 2035 \u2013 50.9 \u2013 51.0 HK$800m 15-year notes at 2.65% 2035 \u2013 101.9 \u2013 102.1 S$150m 20-year notes at 3.95% 2038 \u2013 115.1 \u2013 108.7 S$150m 20-year notes at 3.45% 2039 \u2013 115.9 \u2013 109.5 HK$250m 30-year notes at 5.25% 2040 \u2013 32.0 \u2013 32.1 228.8 3,063.1 639.9 3,271.9 * Listed on the Singapore Exchange # Chinese yuan (offshore)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-419": {
"value": "20 Share Capital Ordinary shares in millions 2025 2024 2025 2024 US$m US$m Authorised Shares of US$0.10 each 4,000.0 4,000.0 400.0 400.0 Issued and fully paid At 1 January 2,206.6 2,206.6 220.7 220.7 Repurchased and cancelled (47.7) \u2013 (4.8) \u2013 At 31 December 2,158.9 2,206.6 215.9 220.7 During the year ended 31 December 2025, the Company repurchased 47.7 million ordinary shares from the stock market at a cost of US$282.2 million, which resulted in a charge of US$4.8 million to share capital and US$277.4 million to revenue reserve",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-420": {
"value": "21 Share-based Incentives Share-based long-term incentive plans (LTIP) have been put in place to provide incentives for selected executives. These share awards typically vest free of payment in installments over three to five years and maybe subject to the achievement of performance conditions. Also, share-based compensation is sometimes awarded to new senior executives as an incentive to join the Group. These share awards typically vest free of payment in equal installments over five years, subject to continued employment on the date each vesting period ends. The fair value of the 5,602,100 shares awarded in 2025 (2024: 1,784,500) was US$25.3 million (2024: US$5.8 million) based on the closing share price on the grant date. Share awards of US$7.3 million (2024: US$1.4 million) were charged to the profit and loss during the year. Movements of the outstanding conditional awards during the year: Conditional awards in dollars Conditional awards in millions 2025 2024 2025 2024 US$m US$m At 1 January 1.8 \u2013 5.8 \u2013 Granted 5.6 1.8 25.3 5.8 At 31 December 7.4 1.8 31.1 5.8 Outstanding conditional awards at 31 December: Awards vesting date 2026 0.4 0.4 1.4 1.2 2027 0.8 0.4 3.0 1.2 2028 2.1 0.4 9.0 1.2 2029 2.1 0.3 8.9 1.1 2030 2.0 0.3 8.8 1.1 Total outstanding 7.4 1.8 31.1 5.8",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-421": {
"value": "22 Dividends 2025 2024 US$m US$m Final dividend in respect of 2024 of US \u00a217.00 (2023: US\u00a216.00) per share 375.0 353.1 Interim dividend in respect of 2025 of US \u00a26.00 (2024: US\u00a26.00) per share 130.5 132.4 505.5 485.5 A final dividend in respect of 2025 of US \u00a219.00 (2024: US\u00a217.00) per share amounting to a total of US$408.9 million (2024: US$375.1 million) is proposed by the Board. The dividend proposed will not be accounted for until it has been approved at the 2026 Annual General Meeting. The amount will be accounted for as an appropriation of revenue reserves in the year ending 31 December 2026",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-422": {
"value": "23 Notes to Consolidated Cash Flow Statement a) Repayments from/to, investments in and advances from/to associates and joint ventures Set out below is an analysis by reportable segment on a net basis: 2025 2024 US$m US$m By business Prime Properties Investment 37.1 6.5 Non-strategic business (Build-to-sell) 291.3 193.2 328.4 199.7 By geographical location Chinese mainland 181.0 222.2 Southeast Asia and others 147.4 (22.5) 328.4 199.7 b) Cash and cash equivalents 2025 2024 US$m US$m Bank balances excluding restricted cash (see Note 16) 2,551.0 1,063.9 Bank overdrafts (see Note 19) \u2013 (0.2) Bank balances classified as held for sale (see Note 17) 13.1 3.5 2,564.1 1,067.2 23 Notes to Consolidated Cash Flow Statement continued c) Disposal of subsidiaries 2025 US$m Non-current assets 466.3 Current assets 156.6 Non-current liabilities (21.6) Current liabilities (10.1) Net assets 591.2 Cumulative exchange translation losses 9.1 Loss on disposal (24.3) Deferred consideration (13.9) Transaction costs 4.6 Sales proceeds 566.7 Cash and cash equivalents of subsidiaries disposed of (25.7) Deposits received (1.3) Net cash inflow 539.7 Net cash inflow for disposal of subsidiaries in 2025 comprised US$529.0 million inflow from the Group\u2019s divestment of Singapore and Malaysia residential development business under MCL Group (inclusive of its joint venture interests) completed in October 2025, and US$10.7 million inflow from the sale of a property interest in Cambodia. d) Disposal of joint ventures The disposal of joint ventures represented Group\u2019s divestment of one of the Singapore Commercial portfolio completed in December 2025.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-423": {
"value": "24 Derivative Financial Instruments The fair values of derivative financial instruments at 31 December are as follows: 2025 2024 Positive fair value Negative fair value Positive fair value Negative fair value US$m US$m US$m US$m Designated as cash flow hedges \u2013 cross currency swaps \u2013 73.2 0.2 65.8 Not qualified for hedges \u2013 forward contract \u2013 65.8 \u2013 \u2013 \u2013 139.0 0.2 65.8 Cross currency swaps The contract amounts of the outstanding cross currency swap contracts at 31 December 2025 were US$1,500.0 million (2024: US$2,100.0 million). Forward contract The contract amount of the outstanding forward contract at 31 December 2025 was US$229.3 million (2024: nil)",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-424": {
"value": "25 Capital Commitments 2025 2024 US$m US$m Authorised not contracted 149.9 214.9 Contracted not provided \u2013 contributions to joint ventures 776.3 715.6 \u2013 others 202.3 225.4 978.6 941.0 1,128.5 1,155.9",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-425": {
"value": "26 Contingent Liabilities Various Group companies are involved in litigation arising in the ordinary course of their respective businesses. Having reviewed the outstanding claims and taking into account the legal advice received, the Directors are of the opinion that adequate provisions have been made in the financial statements.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-426": {
"value": "27 Related Party Transactions The parent company of the Group is Jardine Strategic Limited (JSL) and the ultimate parent company of the Group is Jardine Matheson Holdings Limited (JMH). Both JMH and JSL are incorporated in Bermuda. In the normal course of business, the Group has entered into a variety of transactions with the subsidiaries, associates and joint ventures of JMH (Jardine Matheson group members). The more significant of these transactions are described below: Management fee The management fee payable by the Group, under an agreement entered into in 1995, to Jardine Matheson Limited (JML) in 2025 was US$2.3 million (2024: US$2.1 million), being 0.5% per annum of the Group\u2019s underlying profit in consideration for management consultancy services provided by JML, a wholly-owned subsidiary of JMH. Property and other services The Group rented properties to Jardine Matheson group members. Gross rentals on such properties in 2025 amounted to US$17.3 million (2024: US$19.0 million). The Group provided project management services and property management services to Jardine Matheson group members in 2025 amounting to US$8.9 million (2024: US$3.8 million). Jardine Matheson group members provided property maintenance and other services to the Group in 2025 in aggregate amounting to US$59.4 million (2024: US$59.0 million). In respect of capital expenditure works, Jardine Matheson group members complete value of works of US$79.3 million (2024: nil) and commitments related to the works amounted to US$144.1 million (2024: US$223.4 million) 27 Related Party Transactions continued Hotel management services Jardine Matheson group members provided hotel management services to the Group in 2025 amounting to US$3.7 million (2024: US$3.1 million). Outstanding balances with Jardine Matheson group members Amounts of outstanding balances with associates and joint ventures are included in associates and joint ventures, debtors and creditors as appropriate (see Notes 12, 13 and 18). Balances with group companies of JMH are immaterial, unsecured and have no fixed terms of repayment. Directors\u2019 emoluments Details of Directors\u2019 emoluments (being the key management personnel compensation) are shown on page 51 under the heading of \u2018Remuneration Outcomes in 2025\u2019.",
"dimensions": {
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"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-427": {
"value": "28 Summarised Balance Sheet of the Company Included below is certain summarised balance sheet information of the Company disclosed in accordance with Bermuda law. 2025 2024 US$m US$m Net operating assets Investments at cost Unlisted shares in subsidiaries 4,506.7 4,481.7 Amounts due from subsidiaries 2,399.3 2,626.6 6,906.0 7,108.3 Creditors and other accruals (37.8) (34.5) 6,868.2 7,073.8 Total equity Share capital (see Note 20) 215.9 220.7 Revenue and other reserves Contributed surplus 1,614.7 1,892.1 Capital reserves 8.7 1.4 Revenue reserves 5,028.9 4,959.6 6,652.3 6,853.1 Shareholders\u2019 funds 6,868.2 7,073.8 Subsidiaries are shown at cost less amounts provided. The contributed surplus was set up on the formation of the Company in 1989 and, under the Bye-laws of the Company, is distributable",
"dimensions": {
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"language": "en",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-428": {
"value": "29 Principal Subsidiaries, Associates and Joint Ventures The principal subsidiaries, associates and joint ventures of the Group at 31 December 2025 are set out below. Attributable interest Place of incorporation 2025 2024 Issued share capital Main activities % % Subsidiaries Hongkong Land China Holdings Limited* 100 100 USD 200,000,000 Investment holding Bermuda Hongkong Land International Holdings Ltd* 100 100 USD 200,000,000 Investment holding Bermuda Hongkong Land Limited* 100 100 USD 12,000 Group management Bermuda Blossom Noble (HK) Limited 100 100 HKD 156,000,001 Property investment Hong Kong Grateful Point (HK) Limited 100 100 HKD 171,000,001 Property investment Hong Kong The Hongkong Land Company, Limited 100 100 HKD 2,147,317,117 Investment holding Hong Kong The Hongkong Land Property Company, Limited 100 100 HKD 200 Property investment Hong Kong HKL (Alexandra House) Limited 100 100 HKD 12,348,000,001 Property investment Hong Kong HKL (Chater House) Limited 100 100 HKD 2,648,500,000 Property investment Hong Kong HKL (Jardine House) Limited 100 100 HKD 17,362,000,001 Property investment Hong Kong HKL (Landmark Hotel) Limited 100 100 HKD 2 Hotel investment Hong Kong HKL (One EXSQ) Limited 100 100 HKD 17,120,000,001 Property investment Hong Kong HKL (Podium) Limited 100 100 HKD 489,000,001 Property investment Hong Kong HKL (Prince\u2019s Building) Limited 100 100 HKD 2,227,266,988 Property investment Hong Kong HKL (The Forum) Limited 100 100 HKD 1,876,592,818 Property investment Hong Kong HKL (Three EXSQ) Limited 100 100 HKD 12,641,250,316 Property investment Hong Kong HKL (Two EXSQ) Limited 100 100 HKD 16,639,000,001 Property investment Hong Kong Hongkong Land (HK) Investments Limited 100 100 HKD 4,033,804,249 Investment holding Hong Kong Hongkong Land (West Bund) Development Limited 100 100 HKD 11,224,299,020 Investment holding Hong Kong Violet Castle (HK) Limited 100 100 HKD 55,200,001 Property investment Hong Kong Chengdu Premium Property Development Company Limited 100 100 USD 699,980,000 Property investment Chinese mainland Hongkong Land (Chongqing) Investment and Holding Co Ltd 100 100 USD 2,200,000,000 Investment holding Chinese mainland Hongkong Land (Chongqing North) Development Co Ltd 100 100 HKD 3,240,000,000 Property investment Chinese mainland Hongkong Land (Chongqing) Xingmao Development Co. Ltd. 100 100 RMB 1,610,000,000 Property investment Chinese mainland Hongkong Land (Shanghai) Asset Management Co. Ltd. 100 100 RMB 50,000,000 Investment holding Chinese mainland Wangfu Central Real Estate Development Company Limited 84 84 RMB 3,500,000,000 Property investment Chinese mainland HKL (Esplanade) Pte Limited 100 100 SGD 150,000,000 Property investment Singapore HKL Treasury (Singapore) Pte. Ltd. 100 100 SGD 2 Finance Singapore SGD 66,555,263 # Hongkong Land (Singapore) Pte. Ltd. 100 100 SGD 100,000 Project management Singapore SGD 498,146,411 # The Hongkong Land Treasury Services (Singapore) Pte. Ltd. 100 100 SGD 2 Finance Singapore * Owned directly # Preference shares 29 Principal Subsidiaries, Associates and Joint Ventures continued Attributable interest Place of incorporation 2025 2024 Issued share capital Main activities % % Subsidiaries continued Hongkong Land (Premium Developments) Limited 100 100 Riels 61,400,000,000 Property investment Cambodia HKL (Thai Developments) Limited 100 100 Baht 2,592,000,000 Investment holding Thailand HKL (Treasury Services) Limited 100 100 USD 1 Finance British Virgin Islands The Hongkong Land Notes Company Limited 100 100 USD 2 Intra-group financing British Virgin Islands The Hongkong Land Finance (Cayman Islands) Company Limited 100 100 USD 2 Intra-group financing Cayman Islands Associates and joint ventures Normelle Estates Limited 50 50 HKD 10,000 Property investment Hong Kong Properties Sub F, Limited 49 49 MOP 1,000,000 Property investment Macau Beijing Landmark Trinity Real Estate Development Co Ltd 30 30 RMB 2,800,000,000 Property investment Chinese mainland Chongqing Central Park Co Ltd 50 50 HKD 4,640,000,000 Property investment Chinese mainland Chongqing Runyi Fenghe Property Development Co. Ltd. 40 40 RMB 2,120,000,000 Property investment Chinese mainland Chongqing Yirun Huacheng Development Co. Ltd. 50 50 RMB 1,070,000,000 Property investment Chinese mainland China West Premier Housing Development Co Ltd 50 50 USD 569,960,000 Property investment Chinese mainland Hangzhou Kesheng Property Development Co Ltd 30 30 RMB 100,000,000 Property investment Chinese mainland Hangzhou Keyi Property Development Co Ltd 30 30 RMB 150,000,000 Property investment Chinese mainland Nanjing Shengxiangyuan Property Development Co Ltd 48 48 RMB 4,227,500,000 Property investment Chinese mainland Nanjing Xinyeezhi Property Development Co Ltd 50 50 USD 750,000,000 Property investment Chinese mainland Shanghai Puchen Property Co. Ltd. 43 43 RMB 850,000,000 Property investment Chinese mainland Shanghai Xinqiaogao Development Co. Ltd. 27 27 RMB 4,000,000,000 Property investment Chinese mainland Shanghai Xujing Property Co., Ltd. 50 50 RMB 4,200,000,000 Property investment Chinese mainland Shanghai Yibin Property Co. Ltd. 43 43 RMB 30,200,000,000 Property investment Chinese mainland Shanghai Yihui Development Co. Ltd. 50 50 RMB 305,000,000 Property investment Chinese mainland Suzhou Rongzhi Property Development Co. Ltd. 40 40 RMB 400,000,000 Property investment Chinese mainland Suzhou Yuanzhi Property Development Co. Ltd. 53 53 RMB 1,200,000,000 Property investment Chinese mainland BFC Development LLP 33 33 SGD N/A Property investment Singapore One Raffles Quay Pte Ltd 33 33 SGD 6 Property investment Singapore PT Jakarta Land 50 50 IDR 998,883,319,544 Property investment Indonesia Central and Hongkong Land Company Limited 49 49 THB 5,014,480,000 Property investment Thailand Jardine Gibbons Properties Limited 40 40 BD 600,000 \u2018A\u2019 Property investment Bermuda BD 400,000 \u2018B",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
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"fact-429": {
"value": "30 Material 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.
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.
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 2004 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.
30 Material Accounting Policies continued
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.
Fixed assets and depreciation
The building component of owner-occupied leasehold properties are stated at cost less accumulated depreciation and impairment.
Other fixed assets are stated at cost less amounts provided for depreciation.
Depreciation of fixed assets 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 (remaining useful lives) 48 \u2013 60 years
Hotel property 20 \u2013 30 years
Furniture, equipment and motor vehicles 3 \u2013 10 years
Where the carrying amount of a 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 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.
i) As a lessee
The Group enters into property leases for use as offices, as well as leases for 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 .
30 Material Accounting Policies continued Leases continued i) As a lessee continued 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 change arising from the 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 or 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 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 fixed assets unless the portion is considered insignificant, in which case this portion is treated as part of investment properties. 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. The cost of properties for sale comprises land cost, construction and other development costs, and borrowing costs. 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 held for sale. Debtors Trade debtors are recognised initially at the amount of consideration that is unconditional and measured subsequently at amortised cost using the effective interest method. 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. All other debtors, excluding derivative financial instruments, are measured at amortised cost except where the effect of discounting would be immaterial. 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 30 Material Accounting Policies continued
Cash and bank balances
Cash and deposits with banks, which are restricted in use (Restricted cash and bank balance\u2019), are classified as cash and bank balances.
If such balances are restricted in use for a period exceeding one year, they are classified as part of other debtors.
For the purposes of the cash flow statement, cash and cash equivalents comprise deposits at call with banks and financial institutions,
bank and cash balances, 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.
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.
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.
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 an unconditional 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.
Pension obligations
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 lives of employees 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.
30 Material Accounting Policies continued Share-based compensation The Company operates a number of equity-settled employee share award schemes. The fair value of the employee services received in exchange for the grant of the share awards is recognised as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the share awards granted as determined on the grant date. At each balance sheet date, the Company revised its estimates of the number of share awards which will be vested free of payment. The impact of the revision of original estimates, if any, is recognised in profit and loss. 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, assets are no longer amortised or depreciated. 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 forecast 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 forecast 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 forecast transaction ultimately is recognised in profit and loss. When a committed or forecast 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 30 Material Accounting Policies continued 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 and outstanding during the year. The weighted average number excludes the shares held by the 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, 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 plans 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. Revenue recognition i) 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. ii) Investment properties Rental income from investment properties are accounted for on an accruals basis over the lease term. iii) Service income and others Revenue from property management service and hospitality service are recognised when services are performed provided that the amount can be measured reliably",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-430": {
"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. 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-431": {
"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. 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 2004 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-432": {
"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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-433": {
"value": "Fixed assets and depreciation The building component of owner-occupied leasehold properties are stated at cost less accumulated depreciation and impairment. Other fixed assets are stated at cost less amounts provided for depreciation. Depreciation of fixed assets 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 (remaining useful lives) 48 \u2013 60 years Hotel property 20 \u2013 30 years Furniture, equipment and motor vehicles 3 \u2013 10 years Where the carrying amount of a 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 fixed assets is recognised by reference to their carrying amount",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-434": {
"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. i) As a lessee The Group enters into property leases for use as offices, as well as leases for 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 Leases continued i) As a lessee continued 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 change arising from the 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 or 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 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-435": {
"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 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-436": {
"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. The cost of properties for sale comprises land cost, construction and other development costs, and borrowing costs. 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 held for sale.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-437": {
"value": "Debtors Trade debtors are recognised initially at the amount of consideration that is unconditional and measured subsequently at amortised cost using the effective interest method. 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. All other debtors, excluding derivative financial instruments, are measured at amortised cost except where the effect of discounting would be immaterial. 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-438": {
"value": "Cash and bank balances Cash and deposits with banks, which are restricted in use (Restricted cash and bank balance\u2019), are classified as cash and bank balances. If such balances are restricted in use for a period exceeding one year, they are classified as part of other debtors. For the purposes of the cash flow statement, cash and cash equivalents comprise deposits at call with banks and financial institutions, bank and cash balances, 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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-439": {
"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",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-440": {
"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. 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 an unconditional 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-441": {
"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. 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:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-442": {
"value": "Pension obligations 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 lives of employees 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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-443": {
"value": "Share-based compensation The Company operates a number of equity-settled employee share award schemes. The fair value of the employee services received in exchange for the grant of the share awards is recognised as an expense. The total amount to be expensed over the vesting period is determined by reference to the fair value of the share awards granted as determined on the grant date. At each balance sheet date, the Company revised its estimates of the number of share awards which will be vested free of payment. The impact of the revision of original estimates, if any, is recognised in profit and loss",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-444": {
"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, assets are no longer amortised or depreciated",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForNoncurrentAssetsOrDisposalGroupsClassifiedAsHeldForSaleExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-445": {
"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 forecast 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 forecast 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 forecast transaction ultimately is recognised in profit and loss. When a committed or forecast 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:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-446": {
"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:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-447": {
"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": "hklh:DescriptionOfAccountingPoliciesForNonTradingItemsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-448": {
"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 and outstanding during the year. The weighted average number excludes the shares held by the 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, 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 plans based on the average share price during the year.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-449": {
"value": "Dividends Dividends proposed or declared after the balance sheet date are not recognised as a liability at the balance sheet date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-450": {
"value": "Revenue recognition i) 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. ii) Investment properties Rental income from investment properties are accounted for on an accruals basis over the lease term. iii) Service income and others Revenue from property management service and hospitality service are recognised when services are performed provided that the amount can be measured reliably.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-451": {
"value": "31 Standards and Amendments Issued But Not Yet Effective A number of new standard and 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 standard 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 \u2018Presentation and Disclosure in Financial Statements\u2019 (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:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-452": {
"value": "32 Financial 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 financial risk management policies and their implementation on a group-wide basis. The Group\u2019s treasury policies 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, cross-currency swaps and forward foreign exchange contracts 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 or 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 flows 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. 32 Financial Risk Management continued Financial risk factors continued 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 and forward foreign exchange contracts 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, there are no significant monetary balances held by group companies that are denominated in a non-functional currency other than the cross-currency swap contracts with contract amounts of US$1,500 million (2024: US$2,100.0 million). 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. 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 in fixed rate instruments. At 31 December 2025, the Group\u2019s interest rate hedge was 59% (2024: 68%) with an average tenor of six years (2024: six years). The interest rate profile of the Group\u2019s borrowings after taking into account hedging transactions are set out in Note 19. 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 using forward rate agreements to a maturity of one year, and by entering into interest rate swaps for a maturity of up to five years. Forward rate agreements and interest rate swaps have the economic effect of converting borrowings from floating rates to fixed rates. Details of derivative financial statements are set out in Note 24. Fair value interest rate risk is the risk that the value of a financial asset or liability and derivative financial instrument 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 rates to floating rates, to maintain the Group\u2019s fixed rate instruments within the Group\u2019s guideline 32 Financial Risk Management continued Financial risk factors continued i) Market risk continued Interest rate risk continued 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$6.0 million higher/lower (2024: US$2.4 million higher/lower), and hedging reserve would have been US$69.6 million higher/lower (2024: US$80.6 million), 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. 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, Chinese mainland and Singapore rates, over the period until the next annual balance sheet date. In the case of effective fair value hedges, changes in fair value of the hedged item caused by interest rate movements balance out in 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. ii) Credit risk The Group\u2019s credit risk is primarily attributable to deposits with banks, 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 monitoring 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. In respect of credit exposures to customers, the Group has policies in place to ensure that investment properties are leased principally to corporate companies with appropriate credit history, and rental deposits in the form of cash or bank guarantee are usually received from tenants. The Group receives progress payments from sales of residential properties to individual customers prior to the completion of transactions. In the event of default by customers, the Group undertakes legal proceedings to recover the property. Amounts due from associates and joint ventures are generally supported by the underlying assets. 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 32 Financial Risk Management continued Financial risk factors continued iii) Liquidity risk Prudent liquidity risk management includes managing the profile of debt maturities and funding sources, maintaining sufficient cash, 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 committed and uncommitted borrowing facilities amounted to US$7,102.8 million (2024: US$8,340.6 million) of which US$6,141.7 million (2024: US$6,165.3 million) was drawn down. Undrawn committed facilities, in the form of revolving credit and term loan facilities, totalled US$898.5 million (2024: US$1,970.9 million). Undrawn uncommitted facilities in the form of revolving credit loan facilities, amounted to US$62.6 million (2024: US$204.4 million). The following table analyses the Group\u2019s non-derivative financial liabilities, including borrowings, trade and other creditors, tenants\u2019 deposits, lease liabilities and gross-settled financial instruments into relevant maturity groupings based on the remaining period at the balance sheet date to the contractual maturity date. Derivative financial liabilities are included in the analysis if their contractual maturities are essential for an understanding of the timing of the cash flows. The amounts disclosed in the table are the contractual undiscounted cash flows. Within one year Between one and two years Between two and three years Between three and four years Between four and five years Beyond five years Total undiscounted cash flows US$m US$m US$m US$m US$m US$m US$m 2025 Borrowings 505.7 1,086.6 1,298.8 640.6 907.7 2,744.7 7,184.1 Creditors 1,147.5 1,132.9 35.8 14.1 29.1 109.8 2,469.2 Gross settled derivative financial instruments \u2013 inflow 213.0 49.5 49.5 49.5 639.3 959.4 1,960.2 \u2013 outflow (279.4) (50.1) (50.1) (50.1) (636.6) (958.6) (2,024.9) 2024 Borrowings 1,033.9 629.1 951.4 734.1 443.8 3,548.8 7,341.1 Creditors 1,343.6 891.1 38.0 20.4 9.5 44.5 2,347.1 Gross settled derivative financial instruments \u2013 inflow 670.4 49.5 49.5 49.5 49.5 1,598.5 2,466.9 \u2013 outflow (669.4) (50.2) (50.2) (50.2) (50.2) (1,598.9) (2,469.1 32 Financial Risk Management continued 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 debt. 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. The gearing ratio is calculated as net debt divided by total equity. Net debt is calculated as total borrowings less bank balances (including balances classified as asset held for sale). Interest cover is calculated as underlying plus build-to-sell operating profit and the Group\u2019s share of underlying plus build-to-sell operating profit of associates and joint ventures divided by net financing charges including the Group\u2019s share of net financing charges within associates and joint ventures. 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 (%) 12 17 Interest cover (times) 4.6 3.6 Fair value estimation i) Financial instruments that are measured at fair value in the balance sheet based on inputs other than quoted prices in active markets that are observable for the asset or liability, either directly or indirectly (observable current market transactions) The fair values of derivative financial instruments are determined using rates quoted by the Group\u2019s bankers at the balance sheet date. The rates for interest rate swaps are calculated by reference to market interest rates. Observable current market transactions 2025 2024 US$m US$m Assets Derivative designated at fair value \u2013 through other comprehensive income \u2013 0.2 Liabilities Derivative designated at fair value \u2013 through other comprehensive income (73.2) (65.8) \u2013 through profit and loss (65.8) \u2013 (139.0) (65.8) There were no changes in valuation techniques during the year 32 Financial Risk Management continued Fair value estimation continued ii) Financial instruments that are not measured at fair value The fair values of current debtors, 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 derivatives Financial assets at amortised costs Other financial liabilities Total carrying amount Fair value US$m US$m US$m US$m US$m 2025 Financial assets not measured at fair value Amounts due from associates and joint ventures \u2013 1,430.6 \u2013 1,430.6 1,430.6 Debtors \u2013 219.0 \u2013 219.0 219.0 Bank balances \u2013 2,552.0 \u2013 2,552.0 2,552.0 \u2013 4,201.6 \u2013 4,201.6 4,201.6 Financial liabilities measured at fair value Derivative financial instruments (139.0) \u2013 \u2013 (139.0) (139.0) Financial liabilities not measured at fair value Borrowings \u2013 \u2013 (6,141.7) (6,141.7) (6,074.4) Creditors \u2013 \u2013 (2,469.2) (2,469.2) (2,469.2) \u2013 \u2013 (8,610.9) (8,610.9) (8,543.6) 2024 Financial assets measured at fair value Derivative financial instruments 0.2 \u2013 \u2013 0.2 0.2 Financial assets not measured at fair value Amounts due from associates and joint ventures \u2013 1,915.3 \u2013 1,915.3 1,915.3 Debtors \u2013 235.9 \u2013 235.9 235.9 Bank balances \u2013 1,073.4 \u2013 1,073.4 1,073.4 \u2013 3,224.6 \u2013 3,224.6 3,224.6 Financial liabilities measured at fair value Derivative financial instruments (65.8) \u2013 \u2013 (65.8) (65.8) Financial liabilities not measured at fair value Borrowings \u2013 \u2013 (6,165.3) (6,165.3) (5,935.6) Creditors \u2013 \u2013 (2,347.1) (2,347.1) (2,347.1) \u2013 \u2013 (8,512.4) (8,512.4) (8,282.7)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-453": {
"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 and forward foreign exchange contracts 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, there are no significant monetary balances held by group companies that are denominated in a non-functional currency other than the cross-currency swap contracts with contract amounts of US$1,500 million (2024: US$2,100.0 million). 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. 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 in fixed rate instruments. At 31 December 2025, the Group\u2019s interest rate hedge was 59% (2024: 68%) with an average tenor of six years (2024: six years). The interest rate profile of the Group\u2019s borrowings after taking into account hedging transactions are set out in Note 19. 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 using forward rate agreements to a maturity of one year, and by entering into interest rate swaps for a maturity of up to five years. Forward rate agreements and interest rate swaps have the economic effect of converting borrowings from floating rates to fixed rates. Details of derivative financial statements are set out in Note 24. Fair value interest rate risk is the risk that the value of a financial asset or liability and derivative financial instrument 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 rates to floating rates, to maintain the Group\u2019s fixed rate instruments within the Group\u2019s guideline i) Market risk continued Interest rate risk continued 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$6.0 million higher/lower (2024: US$2.4 million higher/lower), and hedging reserve would have been US$69.6 million higher/lower (2024: US$80.6 million), 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. 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, Chinese mainland and Singapore rates, over the period until the next annual balance sheet date. In the case of effective fair value hedges, changes in fair value of the hedged item caused by interest rate movements balance out in 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",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-454": {
"value": "ii) Credit risk
The Group\u2019s credit risk is primarily attributable to deposits with banks, 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
monitoring 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.
In respect of credit exposures to customers, the Group has policies in place to ensure that investment properties are leased principally to
corporate companies with appropriate credit history, and rental deposits in the form of cash or bank guarantee are usually received from
tenants. The Group receives progress payments from sales of residential properties to individual customers prior to the completion of
transactions. In the event of default by customers, the Group undertakes legal proceedings to recover the property. Amounts due from
associates and joint ventures are generally supported by the underlying assets.
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 .
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-455": {
"value": "iii) Liquidity risk
Prudent liquidity risk management includes managing the profile of debt maturities and funding sources, maintaining sufficient cash,
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 committed and uncommitted borrowing facilities amounted to US$7,102.8 million
(2024: US$8,340.6 million)
of which US$6,141.7 million
(2024: US$6,165.3 million)
was drawn down. Undrawn committed facilities, in the form of revolving credit
and term loan facilities, totalled US$898.5 million
(2024: US$1,970.9 million)
. Undrawn uncommitted facilities in the form of revolving
credit loan facilities, amounted to US$62.6 million
(2024: US$204.4 million)
.
The following table analyses the Group\u2019s non-derivative financial liabilities, including borrowings, trade and other creditors, tenants\u2019
deposits, lease liabilities and gross-settled financial instruments into relevant maturity groupings based on the remaining period at
the balance sheet date to the contractual maturity date. Derivative financial liabilities are included in the analysis if their contractual
maturities are essential for an understanding of the timing of the cash flows. The amounts disclosed in the table are the contractual
undiscounted cash flows.
Within
one year
Between
one and
two years
Between
two and
three years
Between
three and
four years
Between
four and
five years
Beyond
five years
Total
undiscounted
cash flows
US$m US$m US$m US$m US$m US$m US$m
2025
Borrowings 505.7 1,086.6 1,298.8 640.6 907.7 2,744.7 7,184.1
Creditors 1,147.5 1,132.9 35.8 14.1 29.1 109.8 2,469.2
Gross settled derivative
financial instruments
\u2013 inflow 213.0 49.5 49.5 49.5 639.3 959.4 1,960.2
\u2013 outflow (279.4) (50.1) (50.1) (50.1) (636.6) (958.6) (2,024.9)
2024
Borrowings 1,033.9 629.1 951.4 734.1 443.8 3,548.8 7,341.1
Creditors 1,343.6 891.1 38.0 20.4 9.5 44.5 2,347.1
Gross settled derivative
financial instruments
\u2013 inflow 670.4 49.5 49.5 49.5 49.5 1,598.5 2,466.9
\u2013 outflow (669.4) (50.2) (50.2) (50.2) (50.2) (1,598.9) (2,469.1 )
",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-456": {
"value": "33 Critical 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 have 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 tangible assets, right-of-use assets and investment properties 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 investment properties are determined by independent valuers on an open market for existing use basis calculated on the discounted net income allowing for reversionary potential. For investment properties in Hong Kong, 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 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 both subsidiaries 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 the significant market 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. 33 Critical Accounting Estimates and Judgements continued Significant areas of estimation uncertainty continued Impairment of assets 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 discount rates or the growth rate assumptions in the cash flow projections, could materially affect the value-in-use calculations. 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 (see Note 13). Income taxes The Group is subject to income taxes in numerous jurisdictions. Significant judgement is required in determining the worldwide provision for 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 of 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. Revenue recognition The Group uses the percentage of completion method to account for its contract revenue of certain 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. 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.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-457": {
"value": "Holding",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-458": {
"value": "Bermuda",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"fact-459": {
"value": "limited liability",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800XCHYNRPAYGXW28",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}