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VICTOR T K LI IP TAK CHUEN, EDMOND
Director Director
18th March, 2026
39. APPROVAL OF CONSOLIDATED FINANCIAL STATEMENTS
The consolidated financial statements set out on pages 101 to 159 were approved by the Board of
Directors on 18th March, 2026.
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"iso4217:HKD" } }, "fact-488": { "value": "-4972000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-489": { "value": "8105000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-490": { "value": "13077000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2024-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-491": { "value": "7350000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-492": { "value": "8105000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-494": { "value": "1. GENERAL CK Infrastructure Holdings Limited (the \u201cCompany\u201d) is a limited liability company incorporated in Bermuda and its shares are listed on The Stock Exchange of Hong Kong Limited (\u201cHong Kong Stock Exchange\u201d) and The London Stock Exchange plc (\u201cLondon Stock Exchange\u201d). The addresses of its registered office and principal place of business are disclosed in the section headed \u201cCorporate Information\u201d of the Annual Report of the Company and its subsidiaries (collectively, the \u201cGroup\u201d). The Company\u2019s ultimate holding company is CK Hutchison Holdings Limited (\u201cCK Hutchison\u201d), a company incorporated in the Cayman Islands with limited liability, the shares of which are listed on Hong Kong Stock Exchange. The consolidated financial statements are presented in Hong Kong dollars, which is the same as the functional currency of the Company. The Group\u2019s principal activities are the development, investment and operation of infrastructure businesses in Hong Kong, Chinese Mainland, the United Kingdom, Continental Europe, Australia, New Zealand, Canada and the United States. The Directors are of the opinion that, taking into account of the available banking facilities and internal financial resources of the Group, the Group has sufficient working capital for its present requirements within one year from the end of the reporting period. Hence, the consolidated financial statements have been prepared on a going concern basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-1": { "value": "CK Infrastructure Holdings Limited", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-556": { "value": "a limited liability company incorporated in Bermuda and its shares are listed on The Stock Exchange of Hong Kong Limited (\u201cHong Kong Stock Exchange\u201d) and The London Stock Exchange plc (\u201cLondon Stock Exchange\u201d)", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Bermuda", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "CK Hutchison Holdings Limited (\u201cCK Hutchison\u201d)", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-555": { "value": "CK Hutchison Holdings Limited (\u201cCK Hutchison\u201d)", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "The consolidated financial statements are presented in Hong Kong dollars, which is the same as the functional currency of the Company. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "The Group\u2019s principal activities are the development, investment and operation of infrastructure businesses in Hong Kong, Chinese Mainland, the United Kingdom, Continental Europe, Australia, New Zealand, Canada and the United States. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "The Directors are of the opinion that, taking into account of the available banking facilities and internal financial resources of the Group, the Group has sufficient working capital for its present requirements within one year from the end of the reporting period. Hence, the consolidated financial statements have been prepared on a going concern basis.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "2. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS The consolidated financial statements have been prepared in accordance with IFRS \u00ae Accounting Standards issued by the International Accounting Standards Board (the \u201cIASB\u201d) and HKFRS Accounting Standards issued by the Hong Kong Institute of Certified Public Accountants (\u201cHKICPA\u201d). In addition, the consolidated financial statements include applicable disclosures required by the Rules Governing the Listing of Securities on Hong Kong Stock Exchange and by the Hong Kong Companies Ordinance. The consolidated financial statements have been prepared on the historical cost basis except for certain properties and financial instruments, which are measured at fair values, as explained in the material accounting policies set out below. In the current year, the Group has adopted the amendments to IFRS Accounting Standards issued by the IASB and HKFRS Accounting Standards issued by the HKICPA that are effective to the Group for accounting period beginning on 1st January, 2025. The adoption of both amendments to IFRS Accounting Standards and HKFRS Accounting Standards has no material impact on the Group\u2019s results and financial position for the current or prior years and does not result in any significant change in accounting policies of the Group. 2. BASIS OF PREPARATION OF CONSOLIDATED FINANCIAL STATEMENTS (CONT\u2019D) The Group has not early adopted the following new and amendments to IFRS Accounting Standards issued by the IASB and HKFRS Accounting Standards issued by the HKICPA that have been issued but are not yet effective. The Group is continuing to assess the implication of the adoption of these standards. Except for the adoption of IFRS 18/HKFRS 18 which is expected to affect the presentation of the consolidated statement of profit or loss and disclosures in the future consolidated financial statements, the Directors anticipate that the adoption of both new and amendments to IFRS Accounting Standards and HKFRS Accounting Standards listed below will have no material impact on the results and financial position of the Group.
Amendments to IFRS 9/HKFRS 9
Amendments to the Classification and
and IFRS 7/HKFRS 7
Measurement of Financial Instruments
Amendments to IFRS 9/HKFRS 9
Contracts Referencing Nature-dependent Electricity
and IFRS 7/HKFRS 7
Amendments to IFRS 10/HKFRS 10
Sale or Contribution of Assets between an Investor
and IAS 28/HKAS 28
and its Associate or Joint Venture
Amendments to IFRS/HKFRS
Annual Improvements to IFRS/HKFRS
Accounting Standards
Accounting Standards \u2013 Volume 11
Amendments to IAS 21/HKAS 21
Translation to a Hyperinflationary Presentation Currency
IFRS 18/HKFRS 18
Presentation and Disclosure in Financial Statements
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-495": { "value": "
The consolidated financial statements have been prepared in accordance with IFRS
\u00ae
Accounting
Standards issued by the International Accounting Standards Board (the \u201cIASB\u201d) and HKFRS Accounting
Standards issued by the Hong Kong Institute of Certified Public Accountants (\u201cHKICPA\u201d). In addition,
the consolidated financial statements include applicable disclosures required by the Rules Governing the
Listing of Securities on Hong Kong Stock Exchange and by the Hong Kong Companies Ordinance.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-496": { "value": "
In the current year, the Group has adopted the amendments to IFRS Accounting Standards issued by
the IASB and HKFRS Accounting Standards issued by the HKICPA that are effective to the Group for
accounting period beginning on 1st January, 2025. The adoption of both amendments to IFRS Accounting
Standards and HKFRS Accounting Standards has no material impact on the Group\u2019s results and financial
position for the current or prior years and does not result in any significant change in accounting policies of
the Group.
The Group has not early adopted the following new and amendments to IFRS Accounting Standards issued
by the IASB and HKFRS Accounting Standards issued by the HKICPA that have been issued but are not
yet effective. The Group is continuing to assess the implication of the adoption of these standards. Except
for the adoption of IFRS 18/HKFRS 18 which is expected to affect the presentation of the consolidated
statement of profit or loss and disclosures in the future consolidated financial statements, the Directors
anticipate that the adoption of both new and amendments to IFRS Accounting Standards and HKFRS
Accounting Standards listed below will have no material impact on the results and financial position of the
Group.
Amendments to IFRS 9/HKFRS 9
Amendments to the Classification and
and IFRS 7/HKFRS 7
Measurement of Financial Instruments
Amendments to IFRS 9/HKFRS 9
Contracts Referencing Nature-dependent Electricity
and IFRS 7/HKFRS 7
Amendments to IFRS 10/HKFRS 10
Sale or Contribution of Assets between an Investor
and IAS 28/HKAS 28
and its Associate or Joint Venture
Amendments to IFRS/HKFRS
Annual Improvements to IFRS/HKFRS
Accounting Standards
Accounting Standards \u2013 Volume 11
Amendments to IAS 21/HKAS 21
Translation to a Hyperinflationary Presentation Currency
IFRS 18/HKFRS 18
Presentation and Disclosure in Financial Statements
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-557": { "value": "In the current year, the Group has adopted the amendments to IFRS Accounting Standards issued by the IASB and HKFRS Accounting Standards issued by the HKICPA that are effective to the Group for accounting period beginning on 1st January, 2025. The adoption of both amendments to IFRS Accounting Standards and HKFRS Accounting Standards has no material impact on the Group\u2019s results and financial position for the current or prior years and does not result in any significant change in accounting policies of the Group. The Group has not early adopted the following new and amendments to IFRS Accounting Standards issued by the IASB and HKFRS Accounting Standards issued by the HKICPA that have been issued but are not yet effective. The Group is continuing to assess the implication of the adoption of these standards. Except for the adoption of IFRS 18/HKFRS 18 which is expected to affect the presentation of the consolidated statement of profit or loss and disclosures in the future consolidated financial statements, the Directors anticipate that the adoption of both new and amendments to IFRS Accounting Standards and HKFRS Accounting Standards listed below will have no material impact on the results and financial position of the Group.
Amendments to IFRS 9/HKFRS 9
Amendments to the Classification and
and IFRS 7/HKFRS 7
Measurement of Financial Instruments
Amendments to IFRS 9/HKFRS 9
Contracts Referencing Nature-dependent Electricity
and IFRS 7/HKFRS 7
Amendments to IFRS 10/HKFRS 10
Sale or Contribution of Assets between an Investor
and IAS 28/HKAS 28
and its Associate or Joint Venture
Amendments to IFRS/HKFRS
Annual Improvements to IFRS/HKFRS
Accounting Standards
Accounting Standards \u2013 Volume 11
Amendments to IAS 21/HKAS 21
Translation to a Hyperinflationary Presentation Currency
IFRS 18/HKFRS 18
Presentation and Disclosure in Financial Statements
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-8": { "value": "3. MATERIAL ACCOUNTING POLICIES (a) Basis of Consolidation The consolidated financial statements include the financial statements of the Company and its subsidiaries made up to the year together with the Group\u2019s interests in associates and joint ventures on the basis set out in (e) below. The results of subsidiaries, share of results of associates and joint ventures acquired or disposed of during the year are included in the consolidated income statement from the date the Group gains control/exercises significant influences/gains joint control until the date when the Group ceases to control/ceases to exercise significant influences/ceases to joint control, as appropriate. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (b) Goodwill In relation to business combination that took place on or after 1st January, 2010, goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non- controlling interests in the subsidiaries, and the fair value of the Group\u2019s previously held equity interests in the subsidiaries (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Goodwill recognised prior to 1st January, 2010 was measured as the excess of costs of acquisition over the net fair value of the Group\u2019s share of the identifiable assets, liabilities and contingent liabilities of the subsidiaries, associates and joint ventures acquired. Goodwill is recognised as an asset less any identified impairment loss. Goodwill recognised in reserves prior to 1st January, 2001 continues to be held in the reserves and are transferred to retained profits when the business to which the goodwill relates is disposed of or becomes impaired. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units that is expected to benefit from the synergies of the business acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro- rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, associate, joint venture or relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal. (c) Intangible Assets Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortisation and any accumulated impairment losses. Intangible assets acquired in a business combination and recognised separately from goodwill are initially recognised at their fair value at the acquisition date. Subsequent to initial recognition, intangible assets acquired in a business combination are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation of intangible assets is provided over their estimated useful lives using the straight-line method, at the following rates per annum:
Brand name and trademarks
Indefinite useful lives
Customer contracts
Over the contract lives
Resource consents (excluding landfills)
4% or over the contract lives
Computer software
33% or over the license period
Operation license
7%
Others
Indefinite useful lives or over the contract lives
3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (c) Intangible Assets (Cont\u2019d) The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired through business combination are carried at cost less accumulated impairment losses. The useful life of the resource consents for the landfills is dependent on the total capacity of the landfills, the level of tonnage of waste, the compacting rate and other variable. As such the landfills useful life is reassessed annually and the amortisation rate of the landfills resource consents is adjusted accordingly. The carrying amount of intangible assets with indefinite useful life is tested for impairment annually. The carrying amount of intangible assets with finite useful life is reviewed for indications of impairment at the end of each reporting period. An impairment loss is recognised in profit or loss if the carrying amount of an asset, or the cash-generating unit to which it belongs, exceeds its recoverable amount. An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. An intangible asset is derecognised on disposal, or when no future economic benefits are expected. Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised. (d) Subsidiaries A subsidiary is an entity that is controlled by the Company. The Company controls an entity when it has power over the investees; it is exposed, 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 acquisition of a subsidiary is accounted for using the acquisition method. The cost of the acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of the acquiree. After 1st January, 2010, acquisition-related costs are generally recognised in profit or loss as incurred. Prior to 1st January, 2010, any costs directly attributable to business combination were included as part of the cost of the acquisition. The acquiree\u2019s identifiable assets, liabilities and contingent liabilities, where appropriate, are recognised at their fair values at the acquisition date. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (e) Associates and Joint Ventures An associate is a company, other than a subsidiary or joint venture, in which the Group has a long- term equity interest and over which the Group is in a position to exercise significant influence over its management, including participation in the financial and operating policy decisions. A joint venture is a contractual arrangement whereby the venturers agree to share control of the arrangement which exists only when the decisions about the relevant activities require unanimous consent of the parties sharing control, and have rights to the net assets of the arrangement. The results and assets and liabilities of associates/joint ventures are incorporated in the Group\u2019s consolidated financial statements using the equity method of accounting. Under the equity method, investments in associates/joint ventures are carried in the consolidated statement of financial position at cost and adjusted thereafter to recognise the Group\u2019s share of profit or loss and other comprehensive income of the associate or joint venture, less impairment in the values of individual investments. Changes in net assets of the associate/joint venture other than profit or loss and other comprehensive income are not accounted for unless such changes resulted in changes in ownership interest held by the Group. Losses of an associate/joint venture in excess of the Group\u2019s interest in that associate/joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate/joint venture) are not recognised. (f) Property, Plant and Equipment Property, plant and equipment, other than freehold land, are stated at cost less accumulated depreciation and any impairment losses. The cost of an asset comprises its purchase price and any directly attributable costs of bringing the asset to its working condition and location for its intended use, including costs of testing whether the related asset is functioning properly. Freehold land is not depreciated. Depreciation of property, plant and equipment is provided to write off their depreciable amounts over their estimated useful lives using the straight-line method, at the following rates per annum:
Leasehold land
Over the unexpired lease term
Buildings
2% to 3% or over the unexpired lease
terms of the land, whichever is the higher
Mains, pipes, other plant and machinery
3% to 26% or over the expected useful lives
Leased properties and others
Over the lease term or expected useful lives
Furniture, fixtures and others
3% to 33% or over the expected useful lives
When an asset is disposed of or retired, any gain or loss, representing the difference between the carrying value and the sales proceeds, if any, is included in the consolidated income statement. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (g) Investment Properties Investment properties, which are properties held to earn rentals and/or for capital appreciation, are stated at its fair value at the end of the reporting period. Gains or losses arising from changes in the fair values of investment properties are recognised in the consolidated income statement for the period in which they arise. (h) Inventories Inventories are stated at the lower of cost, computed on a weighted-average or a first-in first-out basis as appropriate, and net realisable value. Cost includes cost of purchase and where applicable, cost of conversion and other costs that have been incurred in bringing the inventories to their present location and condition. Net realisable value is determined on the basis of anticipated sales proceeds less estimated costs to completion and costs necessary to make the sale. (i) Financial Instruments Investments in securitiesEquity securities and debt securities are classified as \u201cfinancial assets at fair value through profit or loss\u201d and \u201cfinancial assets at amortised cost\u201d, respectively, according to the business model. Financial assets at fair value through profit or loss are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial asset. Other investmentsOther investments are classified as financial assets at fair value through profit or loss in accordance with IFRS 9/HKFRS 9. Derivative financial instruments and hedge accountingDerivative financial instruments are initially measured at fair values on the dates at which the contracts are entered into, and are remeasured to their fair values at subsequent reporting dates. Hedging accounting relationships are aligned with the Group\u2019s risk management objectives and strategy. Changes in the fair values of derivative financial instruments that are designated as effective in hedging future cash flows are recognised directly in hedging reserve. Amounts deferred in the equity are recycled in profit or loss in the periods when the hedged item is recognised in profit or loss. Any ineffective portion is recognised immediately in the consolidated income statement. Changes in fair values of derivative financial instruments that are designated and qualify as net investment hedges are recognised directly in exchange translation reserve. Any ineffective portion is recognised immediately in the consolidated income statement. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (i) Financial Instruments (Cont\u2019d) Derivative financial instruments and hedge accounting (Cont\u2019d)Changes in the fair values of derivative financial instruments that do not qualify for hedge accounting are recognised in the consolidated income statement. The Group discontinues hedge accounting prospectively only when the hedging relationship ceases to meet the qualifying criteria, including instances when the hedging instrument expires or is sold, terminated or exercised. Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it, in which case hedge accounting continues for the remainder of the hedging relationship. Any cumulative gain or loss deferred in equity at that time remains in equity and is recognised when the hedged risk associated with the hedged item is ultimately recognised in profit or loss. The cumulative gain or loss that was deferred in equity is recognised immediately in profit or loss when a forecast transaction is no longer expected to occur in relation to hedging of a forecast transaction. DebtorsDebtors are classified as financial assets at amortised cost in accordance with IFRS 9/HKFRS 9, and subsequently measured at amortised cost using the effective interest method. Appropriate allowances for expected credit loss are recognised in the consolidated income statement to reflect the initial expected credit losses and the changes in credit risk since initial recognition. Cash and cash equivalentsCash and cash equivalents comprise cash on hand and demand deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Bank and other loansInterest-bearing bank and other loans are initially measured at fair values, and are subsequently measured at amortised cost, using the effective interest method. CreditorsCreditors are initially measured at fair value and subsequently measured at amortised cost, using the effective interest method. Equity instrumentsEquity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Perpetual capital securities issued by the Group are classified as equity instruments and are initially recorded at the proceeds received. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (i) Financial Instruments (Cont\u2019d) Financial guarantee contractsA financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. Financial guarantee contract liabilities are measured initially at their fair values. It is subsequently measured at the higher of the initial fair value less subsequent amortisation and the amount of the expected loss determined in accordance with IFRS 9/HKFRS 9. Fair valueFair value of financial assets and financial liabilities with standard terms and conditions and traded on active liquid markets are determined with reference to quoted market prices. Fair value of derivative financial instruments and certain financial assets not traded on active liquid markets are determined with reference to fair value estimated by independent professionals or the present value of the estimated future cash flows discounted at the effective interest rate. ImpairmentThe Group recognises a loss allowance for expected credit loss on financial assets and financial guarantee which are subject to impairment under IFRS 9/HKFRS 9. The amount of expected credit loss is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime expected credit loss represents the expected credit loss that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month expected credit loss represents the portion of lifetime expected credit loss that is expected to result from default events that are possible within 12 months after the reporting date. The Group recognises lifetime expected credit loss for trade receivables. For all other financial instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless when there has been a significant increase in credit risk since initial recognition, in which case the Group recognises lifetime expected credit loss. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (j) Revenue Recognition Sales of goodsRevenue from sales of goods is recognised when a performance obligation is satisfied, which is recognised at a point in time, based on the timing of control of the goods underlying the particular performance obligation being transferred to the customer. Revenue is measured at the fair value of the consideration received or receivable and is arrived at after deduction of any sales returns and discounts and taxes. Sales of servicesRevenue from sales of services is recognised when a performance obligation is satisfied, which is recognised at a point in time, based on the timing of control of the services underlying the particular performance obligation being transferred to the customer. Interest incomeInterest income from a financial asset excluding financial assets at fair value through profit or loss is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset\u2019s net carrying amount. (k) Foreign Currencies The individual financial statements of each group entity is prepared and presented in the currency of the primary economic environment in which the entity operates (\u201cfunctional currency\u201d). For the purpose of the consolidated financial statements, the result and financial position of each entity are presented in Hong Kong dollars, which is the functional currency of the Company and the presentation currency for the consolidated financial statements. In preparing the financial statements of the individual entities, transactions in currencies other than the entity\u2019s functional currency (\u201cforeign currencies\u201d) are recorded at the rates of exchange prevailing on the dates of the transactions. At the end of the reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the date when the fair value was measured. Non-monetary items that are measured in terms of historical cost in a foreign currency are not retranslated. Exchange differences arising on the settlement of monetary items, and on the retranslation of monetary items, are included in the consolidated income statement for the year, except for exchange differences arising on a monetary item that forms part of the Group\u2019s net investment in a foreign operation, in which case, such exchange differences are recognised directly in other comprehensive income. Exchange differences arising on the retranslation of non-monetary items carried at fair values are included in the consolidated income statement for the year except for differences arising on the retranslation of non-monetary items in respect of which gains and losses are recognised directly in equity. For such non-monetary items, any exchange component of that gain or loss is also recognised directly in other comprehensive income and accumulated in equity. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (k) Foreign Currencies (Cont\u2019d) For the purpose of presenting consolidated financial statements, the assets and liabilities of the Group\u2019s foreign operations are translated into Hong Kong dollars using exchange rates prevailing at the end of the reporting period. Income and expense items are translated at the average exchange rates for the year, unless exchange rates fluctuated significantly during that year, in which case the exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are classified as other comprehensive income and included in the Group\u2019s exchange translation reserve. Such translation differences are recognised in the consolidated income statement in the year in which the foreign operation is disposed of. Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as assets and liabilities of the foreign operation and translated at the rate of exchange prevailing at the end of the reporting period. Exchange differences arising are recognised in the exchange translation reserve. (l) Taxation Hong Kong Profits Tax is provided for at the prevailing tax rate on the estimated assessable profits less available tax relief for losses brought forward of each individual company comprising the Group. Overseas tax is provided for at the applicable local tax rates on the estimated assessable profits less available tax losses of the individual company concerned. Deferred tax is provided for all temporary differences arising between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit of the corresponding year. Deferred tax liabilities are generally recognised for all taxable temporary differences, and deferred tax assets are recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from initial recognition of goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit and at the time of the transaction does not give rise to equal taxable and deductible temporary differences. Deferred tax liabilities are recognised for taxable temporary differences arising on 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. The carrying amount of deferred tax assets is reviewed at the end of the reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the year when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. 3. MATERIAL ACCOUNTING POLICIES (CONT\u2019D) (m) Leases For lessees, right-of-use assets and lease liabilities are recognised at the lease commencement date, except for leases with a lease term of 12 months or less, or those low-value assets, which are recognised as expenses on a straight-line basis over the lease terms. Lease liabilities are initially measured at the present value of the remaining lease payments with reference to an expected lease term, which includes optional lease periods when the lessee is reasonably certain to exercise the option to extend or not to terminate the lease. The remaining lease payments are discounted using the interest rate implicit in the lease. If the interest rate implicit in the lease is not readily determinable, the Group uses the incremental borrowing rate at the lease commencement date. Subsequently, lease liabilities are adjusted by interest accretion and lease payments. Lease payments are separated into principal portion and interest portion and presented within financing activities in the consolidated statement of cash flows. At inception, the right-of-use assets comprise the initial lease liabilities, initial direct costs and the obligation to restore the asset, less any incentive granted by the lessor. The right-of-use assets are depreciated over the shorter of the lease term or the useful life of the underlying asset. The carrying amount of right-of-use assets is reviewed for indications of impairment at the end of each reporting period. All impairment loss is recognised in profit or loss if the carrying amount of an asset exceeds its recoverable amount. (n) Employee Retirement Benefits The Group operates defined contribution and defined benefit retirement plans for its employees. The costs of defined contribution plans are charged to the consolidated income statement as an expense when employees have rendered service entitling them to the contributions. The cost of providing retirement benefits under the Group\u2019s defined benefit retirement plans is determined using the projected unit credit method, with actuarial valuations being carried out annually. Remeasurement, comprising actuarial gains and losses, the effect of the changes to the asset ceiling (if applicable) and the return on plan assets (excluding interest), is reflected immediately in the consolidated statement of financial position with a charge or credit recognised in other comprehensive income in the period in which they occur. Remeasurement recognised in other comprehensive income is reflected immediately in retained profits and will not be reclassified to profit or loss. Past service cost is recognised in profit or loss in the period of a plan amendment or curtailment. Net interest is calculated by applying the discount rate at the beginning of the period to the net defined benefit liability or asset. The amount recognised in the consolidated statement of financial position represents the actual deficit or surplus in the Group\u2019s defined benefit plans. Any surplus resulting from this calculation is limited to the present value of available refunds and reductions in future contributions to the plans.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-497": { "value": "
(a) Basis of Consolidation
The consolidated financial statements include the financial statements of the Company and its
subsidiaries made up to the year together with the Group\u2019s interests in associates and joint ventures
on the basis set out in (e) below.
The results of subsidiaries, share of results of associates and joint ventures acquired or disposed of
during the year are included in the consolidated income statement from the date the Group gains
control/exercises significant influences/gains joint control until the date when the Group ceases to
control/ceases to exercise significant influences/ceases to joint control, as appropriate.
", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-498": { "value": "
(b) Goodwill
In relation to business combination that took place on or after 1st January, 2010, goodwill is
measured as the excess of the sum of the consideration transferred, the amount of any non-
controlling interests in the subsidiaries, and the fair value of the Group\u2019s previously held equity
interests in the subsidiaries (if any) over the net of the acquisition-date amounts of the identifiable assets
acquired and the liabilities assumed.
Goodwill recognised prior to 1st January, 2010 was measured as the excess of costs of acquisition
over the net fair value of the Group\u2019s share of the identifiable assets, liabilities and contingent liabilities
of the subsidiaries, associates and joint ventures acquired.
Goodwill is recognised as an asset less any identified impairment loss. Goodwill recognised in
reserves prior to 1st January, 2001 continues to be held in the reserves and are transferred to
retained profits when the business to which the goodwill relates is disposed of or becomes impaired.
For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating
units that is expected to benefit from the synergies of the business acquisition. Cash-generating units
to which goodwill has been allocated are tested for impairment annually, or more frequently when
there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating
unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the
carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-
rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for
goodwill is not reversed in subsequent periods.
On disposal of a subsidiary, associate, joint venture or relevant cash-generating unit, the attributable
amount of goodwill is included in the determination of the gain or loss on disposal.
(c) Intangible Assets
Intangible assets with finite useful lives that are acquired separately are carried at costs less
accumulated amortisation and any accumulated impairment losses. Intangible assets acquired in
a business combination and recognised separately from goodwill are initially recognised at their
fair value at the acquisition date. Subsequent to initial recognition, intangible assets acquired in a
business combination are carried at cost less accumulated amortisation and accumulated impairment
losses.
Amortisation of intangible assets is provided over their estimated useful lives using the straight-line
method, at the following rates per annum:
Brand name and trademarks
Indefinite useful lives
Customer contracts
Over the contract lives
Resource consents (excluding landfills)
4% or over the contract lives
Computer software
33% or over the license period
Operation license
7%
Others
Indefinite useful lives or over the contract lives
(c) Intangible Assets (Cont\u2019d)
The estimated useful life and amortisation method are reviewed at the end of each reporting period,
with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets
with indefinite useful lives that are acquired through business combination are carried at cost less
accumulated impairment losses.
The useful life of the resource consents for the landfills is dependent on the total capacity of the
landfills, the level of tonnage of waste, the compacting rate and other variable. As such the landfills
useful life is reassessed annually and the amortisation rate of the landfills resource consents is
adjusted accordingly.
The carrying amount of intangible assets with indefinite useful life is tested for impairment annually.
The carrying amount of intangible assets with finite useful life is reviewed for indications of impairment
at the end of each reporting period. An impairment loss is recognised in profit or loss if the carrying
amount of an asset, or the cash-generating unit to which it belongs, exceeds its recoverable amount.
An impairment loss is reversed if there has been a favourable change in the estimates used to
determine the recoverable amount.
An intangible asset is derecognised on disposal, or when no future economic benefits are expected.
Gains and losses arising from derecognition of an intangible asset, measured as the difference
between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or
loss when the asset is derecognised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-558": { "value": "(b) Goodwill In relation to business combination that took place on or after 1st January, 2010, goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non- controlling interests in the subsidiaries, and the fair value of the Group\u2019s previously held equity interests in the subsidiaries (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities assumed. Goodwill recognised prior to 1st January, 2010 was measured as the excess of costs of acquisition over the net fair value of the Group\u2019s share of the identifiable assets, liabilities and contingent liabilities of the subsidiaries, associates and joint ventures acquired. Goodwill is recognised as an asset less any identified impairment loss. Goodwill recognised in reserves prior to 1st January, 2001 continues to be held in the reserves and are transferred to retained profits when the business to which the goodwill relates is disposed of or becomes impaired. For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units that is expected to benefit from the synergies of the business acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro- rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, associate, joint venture or relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-581": { "value": "For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units that is expected to benefit from the synergies of the business acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro- rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, associate, joint venture or relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-573": { "value": "For the purpose of impairment testing, goodwill is allocated to each of the Group\u2019s cash-generating units that is expected to benefit from the synergies of the business acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro- rata on the basis of the carrying amount of each asset in the unit. An impairment loss recognised for goodwill is not reversed in subsequent periods. On disposal of a subsidiary, associate, joint venture or relevant cash-generating unit, the attributable amount of goodwill is included in the determination of the gain or loss on disposal. ImpairmentThe Group recognises a loss allowance for expected credit loss on financial assets and financial guarantee which are subject to impairment under IFRS 9/HKFRS 9. The amount of expected credit loss is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime expected credit loss represents the expected credit loss that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month expected credit loss represents the portion of lifetime expected credit loss that is expected to result from default events that are possible within 12 months after the reporting date. The Group recognises lifetime expected credit loss for trade receivables. For all other financial instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless when there has been a significant increase in credit risk since initial recognition, in which case the Group recognises lifetime expected credit loss. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-559": { "value": "(c) Intangible Assets Intangible assets with finite useful lives that are acquired separately are carried at costs less accumulated amortisation and any accumulated impairment losses. Intangible assets acquired in a business combination and recognised separately from goodwill are initially recognised at their fair value at the acquisition date. Subsequent to initial recognition, intangible assets acquired in a business combination are carried at cost less accumulated amortisation and accumulated impairment losses. Amortisation of intangible assets is provided over their estimated useful lives using the straight-line method, at the following rates per annum:
Brand name and trademarks
Indefinite useful lives
Customer contracts
Over the contract lives
Resource consents (excluding landfills)
4% or over the contract lives
Computer software
33% or over the license period
Operation license
7%
Others
Indefinite useful lives or over the contract lives
(c) Intangible Assets (Cont\u2019d) The estimated useful life and amortisation method are reviewed at the end of each reporting period, with the effect of any changes in estimate being accounted for on a prospective basis. Intangible assets with indefinite useful lives that are acquired through business combination are carried at cost less accumulated impairment losses. The useful life of the resource consents for the landfills is dependent on the total capacity of the landfills, the level of tonnage of waste, the compacting rate and other variable. As such the landfills useful life is reassessed annually and the amortisation rate of the landfills resource consents is adjusted accordingly. The carrying amount of intangible assets with indefinite useful life is tested for impairment annually. The carrying amount of intangible assets with finite useful life is reviewed for indications of impairment at the end of each reporting period. An impairment loss is recognised in profit or loss if the carrying amount of an asset, or the cash-generating unit to which it belongs, exceeds its recoverable amount. An impairment loss is reversed if there has been a favourable change in the estimates used to determine the recoverable amount. An intangible asset is derecognised on disposal, or when no future economic benefits are expected. Gains and losses arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of the asset, are recognised in profit or loss when the asset is derecognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-499": { "value": "
(d) Subsidiaries
A subsidiary is an entity that is controlled by the Company. The Company controls an entity when it
has power over the investees; it is exposed, 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 acquisition of a subsidiary is accounted for using the acquisition method. The cost of the
acquisition is measured at the aggregate of the fair values, at the date of exchange, of assets given,
liabilities incurred or assumed, and equity instruments issued by the Group in exchange for control of
the acquiree. After 1st January, 2010, acquisition-related costs are generally recognised in profit or
loss as incurred.
Prior to 1st January, 2010, any costs directly attributable to business combination were included as
part of the cost of the acquisition.
The acquiree\u2019s identifiable assets, liabilities and contingent liabilities, where appropriate, are
recognised at their fair values at the acquisition date.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-500": { "value": "
(e) Associates and Joint Ventures
An associate is a company, other than a subsidiary or joint venture, in which the Group has a long-
term equity interest and over which the Group is in a position to exercise significant influence over its
management, including participation in the financial and operating policy decisions.
A joint venture is a contractual arrangement whereby the venturers agree to share control of the
arrangement which exists only when the decisions about the relevant activities require unanimous
consent of the parties sharing control, and have rights to the net assets of the arrangement.
The results and assets and liabilities of associates/joint ventures are incorporated in the Group\u2019s
consolidated financial statements using the equity method of accounting. Under the equity method,
investments in associates/joint ventures are carried in the consolidated statement of financial
position at cost and adjusted thereafter to recognise the Group\u2019s share of profit or loss and other
comprehensive income of the associate or joint venture, less impairment in the values of individual
investments. Changes in net assets of the associate/joint venture other than profit or loss and other
comprehensive income are not accounted for unless such changes resulted in changes in ownership
interest held by the Group.
Losses of an associate/joint venture in excess of the Group\u2019s interest in that associate/joint venture
(which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in
the associate/joint venture) are not recognised.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-574": { "value": "(e) Associates and Joint Ventures An associate is a company, other than a subsidiary or joint venture, in which the Group has a long- term equity interest and over which the Group is in a position to exercise significant influence over its management, including participation in the financial and operating policy decisions. A joint venture is a contractual arrangement whereby the venturers agree to share control of the arrangement which exists only when the decisions about the relevant activities require unanimous consent of the parties sharing control, and have rights to the net assets of the arrangement. The results and assets and liabilities of associates/joint ventures are incorporated in the Group\u2019s consolidated financial statements using the equity method of accounting. Under the equity method, investments in associates/joint ventures are carried in the consolidated statement of financial position at cost and adjusted thereafter to recognise the Group\u2019s share of profit or loss and other comprehensive income of the associate or joint venture, less impairment in the values of individual investments. Changes in net assets of the associate/joint venture other than profit or loss and other comprehensive income are not accounted for unless such changes resulted in changes in ownership interest held by the Group. Losses of an associate/joint venture in excess of the Group\u2019s interest in that associate/joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate/joint venture) are not recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-560": { "value": "(e) Associates and Joint Ventures An associate is a company, other than a subsidiary or joint venture, in which the Group has a long- term equity interest and over which the Group is in a position to exercise significant influence over its management, including participation in the financial and operating policy decisions. A joint venture is a contractual arrangement whereby the venturers agree to share control of the arrangement which exists only when the decisions about the relevant activities require unanimous consent of the parties sharing control, and have rights to the net assets of the arrangement. The results and assets and liabilities of associates/joint ventures are incorporated in the Group\u2019s consolidated financial statements using the equity method of accounting. Under the equity method, investments in associates/joint ventures are carried in the consolidated statement of financial position at cost and adjusted thereafter to recognise the Group\u2019s share of profit or loss and other comprehensive income of the associate or joint venture, less impairment in the values of individual investments. Changes in net assets of the associate/joint venture other than profit or loss and other comprehensive income are not accounted for unless such changes resulted in changes in ownership interest held by the Group. Losses of an associate/joint venture in excess of the Group\u2019s interest in that associate/joint venture (which includes any long-term interests that, in substance, form part of the Group\u2019s net investment in the associate/joint venture) are not recognised. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-501": { "value": "
(f) Property, Plant and Equipment
Property, plant and equipment, other than freehold land, are stated at cost less accumulated
depreciation and any impairment losses. The cost of an asset comprises its purchase price and any
directly attributable costs of bringing the asset to its working condition and location for its intended use,
including costs of testing whether the related asset is functioning properly.
Freehold land is not depreciated. Depreciation of property, plant and equipment is provided to write
off their depreciable amounts over their estimated useful lives using the straight-line method, at the
following rates per annum:
Leasehold land
Over the unexpired lease term
Buildings
2% to 3% or over the unexpired lease
terms of the land, whichever is the higher
Mains, pipes, other plant and machinery
3% to 26% or over the expected useful lives
Leased properties and others
Over the lease term or expected useful lives
Furniture, fixtures and others
3% to 33% or over the expected useful lives
When an asset is disposed of or retired, any gain or loss, representing the difference between the
carrying value and the sales proceeds, if any, is included in the consolidated income statement.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-561": { "value": "Freehold land is not depreciated. Depreciation of property, plant and equipment is provided to write off their depreciable amounts over their estimated useful lives using the straight-line method, at the following rates per annum:
Leasehold land
Over the unexpired lease term
Buildings
2% to 3% or over the unexpired lease
terms of the land, whichever is the higher
Mains, pipes, other plant and machinery
3% to 26% or over the expected useful lives
Leased properties and others
Over the lease term or expected useful lives
Furniture, fixtures and others
3% to 33% or over the expected useful lives
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-502": { "value": "
(g) Investment Properties
Investment properties, which are properties held to earn rentals and/or for capital appreciation, are
stated at its fair value at the end of the reporting period. Gains or losses arising from changes in the
fair values of investment properties are recognised in the consolidated income statement for the
period in which they arise.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-503": { "value": "
(h) Inventories
Inventories are stated at the lower of cost, computed on a weighted-average or a first-in first-out
basis as appropriate, and net realisable value. Cost includes cost of purchase and where applicable,
cost of conversion and other costs that have been incurred in bringing the inventories to their present
location and condition. Net realisable value is determined on the basis of anticipated sales proceeds
less estimated costs to completion and costs necessary to make the sale.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-582": { "value": "(i) Financial Instruments Investments in securitiesEquity securities and debt securities are classified as \u201cfinancial assets at fair value through profit or loss\u201d and \u201cfinancial assets at amortised cost\u201d, respectively, according to the business model. Financial assets at fair value through profit or loss are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial asset. Other investmentsOther investments are classified as financial assets at fair value through profit or loss in accordance with IFRS 9/HKFRS 9. Derivative financial instruments and hedge accountingDerivative financial instruments are initially measured at fair values on the dates at which the contracts are entered into, and are remeasured to their fair values at subsequent reporting dates. Hedging accounting relationships are aligned with the Group\u2019s risk management objectives and strategy. Changes in the fair values of derivative financial instruments that are designated as effective in hedging future cash flows are recognised directly in hedging reserve. Amounts deferred in the equity are recycled in profit or loss in the periods when the hedged item is recognised in profit or loss. Any ineffective portion is recognised immediately in the consolidated income statement. Changes in fair values of derivative financial instruments that are designated and qualify as net investment hedges are recognised directly in exchange translation reserve. Any ineffective portion is recognised immediately in the consolidated income statement. (i) Financial Instruments (Cont\u2019d) Derivative financial instruments and hedge accounting (Cont\u2019d)Changes in the fair values of derivative financial instruments that do not qualify for hedge accounting are recognised in the consolidated income statement. The Group discontinues hedge accounting prospectively only when the hedging relationship ceases to meet the qualifying criteria, including instances when the hedging instrument expires or is sold, terminated or exercised. Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it, in which case hedge accounting continues for the remainder of the hedging relationship. Any cumulative gain or loss deferred in equity at that time remains in equity and is recognised when the hedged risk associated with the hedged item is ultimately recognised in profit or loss. The cumulative gain or loss that was deferred in equity is recognised immediately in profit or loss when a forecast transaction is no longer expected to occur in relation to hedging of a forecast transaction. DebtorsDebtors are classified as financial assets at amortised cost in accordance with IFRS 9/HKFRS 9, and subsequently measured at amortised cost using the effective interest method. Appropriate allowances for expected credit loss are recognised in the consolidated income statement to reflect the initial expected credit losses and the changes in credit risk since initial recognition. Cash and cash equivalentsCash and cash equivalents comprise cash on hand and demand deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Bank and other loansInterest-bearing bank and other loans are initially measured at fair values, and are subsequently measured at amortised cost, using the effective interest method. CreditorsCreditors are initially measured at fair value and subsequently measured at amortised cost, using the effective interest method. Equity instrumentsEquity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Perpetual capital securities issued by the Group are classified as equity instruments and are initially recorded at the proceeds received. (i) Financial Instruments (Cont\u2019d) Financial guarantee contractsA financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. Financial guarantee contract liabilities are measured initially at their fair values. It is subsequently measured at the higher of the initial fair value less subsequent amortisation and the amount of the expected loss determined in accordance with IFRS 9/HKFRS 9. Fair valueFair value of financial assets and financial liabilities with standard terms and conditions and traded on active liquid markets are determined with reference to quoted market prices. Fair value of derivative financial instruments and certain financial assets not traded on active liquid markets are determined with reference to fair value estimated by independent professionals or the present value of the estimated future cash flows discounted at the effective interest rate. ImpairmentThe Group recognises a loss allowance for expected credit loss on financial assets and financial guarantee which are subject to impairment under IFRS 9/HKFRS 9. The amount of expected credit loss is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime expected credit loss represents the expected credit loss that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month expected credit loss represents the portion of lifetime expected credit loss that is expected to result from default events that are possible within 12 months after the reporting date. The Group recognises lifetime expected credit loss for trade receivables. For all other financial instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless when there has been a significant increase in credit risk since initial recognition, in which case the Group recognises lifetime expected credit loss. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-504": { "value": "
Investments in securities
Equity securities and debt securities are classified as \u201cfinancial assets at fair value through profit or
loss\u201d and \u201cfinancial assets at amortised cost\u201d, respectively, according to the business model.
Financial assets at fair value through profit or loss are measured at fair value at the end of each
reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss
recognised in profit or loss includes any dividend or interest earned on the financial asset.
Other investments
Other investments are classified as financial assets at fair value through profit or loss in accordance
with IFRS 9/HKFRS 9.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-586": { "value": "Investments in securitiesEquity securities and debt securities are classified as \u201cfinancial assets at fair value through profit or loss\u201d and \u201cfinancial assets at amortised cost\u201d, respectively, according to the business model. Financial assets at fair value through profit or loss are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial asset. Other investmentsOther investments are classified as financial assets at fair value through profit or loss in accordance with IFRS 9/HKFRS 9. DebtorsDebtors are classified as financial assets at amortised cost in accordance with IFRS 9/HKFRS 9, and subsequently measured at amortised cost using the effective interest method. Appropriate allowances for expected credit loss are recognised in the consolidated income statement to reflect the initial expected credit losses and the changes in credit risk since initial recognition. Cash and cash equivalentsCash and cash equivalents comprise cash on hand and demand deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of changes in value. Financial guarantee contractsA financial guarantee contract is a contract that requires the issuer to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the original or modified terms of a debt instrument. Financial guarantee contract liabilities are measured initially at their fair values. It is subsequently measured at the higher of the initial fair value less subsequent amortisation and the amount of the expected loss determined in accordance with IFRS 9/HKFRS 9. Fair valueFair value of financial assets and financial liabilities with standard terms and conditions and traded on active liquid markets are determined with reference to quoted market prices. Fair value of derivative financial instruments and certain financial assets not traded on active liquid markets are determined with reference to fair value estimated by independent professionals or the present value of the estimated future cash flows discounted at the effective interest rate. ImpairmentThe Group recognises a loss allowance for expected credit loss on financial assets and financial guarantee which are subject to impairment under IFRS 9/HKFRS 9. The amount of expected credit loss is updated at each reporting date to reflect changes in credit risk since initial recognition. Lifetime expected credit loss represents the expected credit loss that will result from all possible default events over the expected life of the relevant instrument. In contrast, 12-month expected credit loss represents the portion of lifetime expected credit loss that is expected to result from default events that are possible within 12 months after the reporting date. The Group recognises lifetime expected credit loss for trade receivables. For all other financial instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless when there has been a significant increase in credit risk since initial recognition, in which case the Group recognises lifetime expected credit loss. The Group regularly monitors the effectiveness of the criteria used to identify whether there has been a significant increase in credit risk and revises them as appropriate to ensure that the criteria are capable of identifying significant increase in credit risk before the amount becomes past due. In assessing whether the credit risk has increased significantly since initial recognition, the Group compares the risk of a default occurring on the financial instrument as at the reporting date with the risk of a default occurring on the financial instrument as at the date of initial recognition. In making this assessment, the Group considers both quantitative and qualitative information that is reasonable and supportable, including historical experience and forward-looking information that is available without undue cost or effort. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-562": { "value": "Investments in securitiesEquity securities and debt securities are classified as \u201cfinancial assets at fair value through profit or loss\u201d and \u201cfinancial assets at amortised cost\u201d, respectively, according to the business model. Financial assets at fair value through profit or loss are measured at fair value at the end of each reporting period, with any fair value gains or losses recognised in profit or loss. The net gain or loss recognised in profit or loss includes any dividend or interest earned on the financial asset. Other investmentsOther investments are classified as financial assets at fair value through profit or loss in accordance with IFRS 9/HKFRS 9. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-505": { "value": "
Derivative financial instruments and hedge accounting
Derivative financial instruments are initially measured at fair values on the dates at which the contracts
are entered into, and are remeasured to their fair values at subsequent reporting dates.
Hedging accounting relationships are aligned with the Group\u2019s risk management objectives and
strategy.
Changes in the fair values of derivative financial instruments that are designated as effective in
hedging future cash flows are recognised directly in hedging reserve. Amounts deferred in the equity
are recycled in profit or loss in the periods when the hedged item is recognised in profit or loss. Any
ineffective portion is recognised immediately in the consolidated income statement.
Changes in fair values of derivative financial instruments that are designated and qualify as net
investment hedges are recognised directly in exchange translation reserve. Any ineffective portion is
recognised immediately in the consolidated income statement.
Derivative financial instruments and hedge accounting (Cont\u2019d)
Changes in the fair values of derivative financial instruments that do not qualify for hedge accounting
are recognised in the consolidated income statement.
The Group discontinues hedge accounting prospectively only when the hedging relationship ceases
to meet the qualifying criteria, including instances when the hedging instrument expires or is sold,
terminated or exercised. Discontinuing hedge accounting can either affect a hedging relationship in
its entirety or only a part of it, in which case hedge accounting continues for the remainder of the
hedging relationship. Any cumulative gain or loss deferred in equity at that time remains in equity and
is recognised when the hedged risk associated with the hedged item is ultimately recognised in profit
or loss. The cumulative gain or loss that was deferred in equity is recognised immediately in profit or
loss when a forecast transaction is no longer expected to occur in relation to hedging of a forecast
transaction.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-575": { "value": "Derivative financial instruments and hedge accountingDerivative financial instruments are initially measured at fair values on the dates at which the contracts are entered into, and are remeasured to their fair values at subsequent reporting dates. Hedging accounting relationships are aligned with the Group\u2019s risk management objectives and strategy. Changes in the fair values of derivative financial instruments that are designated as effective in hedging future cash flows are recognised directly in hedging reserve. Amounts deferred in the equity are recycled in profit or loss in the periods when the hedged item is recognised in profit or loss. Any ineffective portion is recognised immediately in the consolidated income statement. Changes in fair values of derivative financial instruments that are designated and qualify as net investment hedges are recognised directly in exchange translation reserve. Any ineffective portion is recognised immediately in the consolidated income statement. Derivative financial instruments and hedge accounting (Cont\u2019d)Changes in the fair values of derivative financial instruments that do not qualify for hedge accounting are recognised in the consolidated income statement. The Group discontinues hedge accounting prospectively only when the hedging relationship ceases to meet the qualifying criteria, including instances when the hedging instrument expires or is sold, terminated or exercised. Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it, in which case hedge accounting continues for the remainder of the hedging relationship. Any cumulative gain or loss deferred in equity at that time remains in equity and is recognised when the hedged risk associated with the hedged item is ultimately recognised in profit or loss. The cumulative gain or loss that was deferred in equity is recognised immediately in profit or loss when a forecast transaction is no longer expected to occur in relation to hedging of a forecast transaction. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-563": { "value": "Derivative financial instruments and hedge accountingDerivative financial instruments are initially measured at fair values on the dates at which the contracts are entered into, and are remeasured to their fair values at subsequent reporting dates. Hedging accounting relationships are aligned with the Group\u2019s risk management objectives and strategy. Changes in the fair values of derivative financial instruments that are designated as effective in hedging future cash flows are recognised directly in hedging reserve. Amounts deferred in the equity are recycled in profit or loss in the periods when the hedged item is recognised in profit or loss. Any ineffective portion is recognised immediately in the consolidated income statement. Changes in fair values of derivative financial instruments that are designated and qualify as net investment hedges are recognised directly in exchange translation reserve. Any ineffective portion is recognised immediately in the consolidated income statement. Derivative financial instruments and hedge accounting (Cont\u2019d)Changes in the fair values of derivative financial instruments that do not qualify for hedge accounting are recognised in the consolidated income statement. The Group discontinues hedge accounting prospectively only when the hedging relationship ceases to meet the qualifying criteria, including instances when the hedging instrument expires or is sold, terminated or exercised. Discontinuing hedge accounting can either affect a hedging relationship in its entirety or only a part of it, in which case hedge accounting continues for the remainder of the hedging relationship. Any cumulative gain or loss deferred in equity at that time remains in equity and is recognised when the hedged risk associated with the hedged item is ultimately recognised in profit or loss. The cumulative gain or loss that was deferred in equity is recognised immediately in profit or loss when a forecast transaction is no longer expected to occur in relation to hedging of a forecast transaction. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-506": { "value": "
Debtors
Debtors are classified as financial assets at amortised cost in accordance with IFRS 9/HKFRS 9, and
subsequently measured at amortised cost using the effective interest method.
Appropriate allowances for expected credit loss are recognised in the consolidated income statement
to reflect the initial expected credit losses and the changes in credit risk since initial recognition.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-507": { "value": "
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and demand deposits, and other short-term
highly liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of changes in value.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-508": { "value": "
Bank and other loans
Interest-bearing bank and other loans are initially measured at fair values, and are subsequently
measured at amortised cost, using the effective interest method.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-587": { "value": "Bank and other loansInterest-bearing bank and other loans are initially measured at fair values, and are subsequently measured at amortised cost, using the effective interest method. CreditorsCreditors are initially measured at fair value and subsequently measured at amortised cost, using the effective interest method. Equity instrumentsEquity instruments issued by the Company are recorded at the proceeds received, net of direct issue costs. Perpetual capital securities issued by the Group are classified as equity instruments and are initially recorded at the proceeds received. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-509": { "value": "
Creditors
Creditors are initially measured at fair value and subsequently measured at amortised cost, using the
effective interest method.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-510": { "value": "
Equity instruments
Equity instruments issued by the Company are recorded at the proceeds received, net of direct issue
costs.
Perpetual capital securities issued by the Group are classified as equity instruments and are initially
recorded at the proceeds received.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-511": { "value": "
Financial guarantee contracts
A financial guarantee contract is a contract that requires the issuer to make specified payments to
reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due
in accordance with the original or modified terms of a debt instrument. Financial guarantee contract
liabilities are measured initially at their fair values. It is subsequently measured at the higher of the
initial fair value less subsequent amortisation and the amount of the expected loss determined in
accordance with IFRS 9/HKFRS 9.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-512": { "value": "
Fair value
Fair value of financial assets and financial liabilities with standard terms and conditions and traded on
active liquid markets are determined with reference to quoted market prices. Fair value of derivative
financial instruments and certain financial assets not traded on active liquid markets are determined
with reference to fair value estimated by independent professionals or the present value of the
estimated future cash flows discounted at the effective interest rate.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-513": { "value": "
Impairment
The Group recognises a loss allowance for expected credit loss on financial assets and financial
guarantee which are subject to impairment under IFRS 9/HKFRS 9. The amount of expected credit
loss is updated at each reporting date to reflect changes in credit risk since initial recognition.
Lifetime expected credit loss represents the expected credit loss that will result from all possible
default events over the expected life of the relevant instrument. In contrast, 12-month expected credit
loss represents the portion of lifetime expected credit loss that is expected to result from default
events that are possible within 12 months after the reporting date.
The Group recognises lifetime expected credit loss for trade receivables. For all other financial
instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless
when there has been a significant increase in credit risk since initial recognition, in which case the
Group recognises lifetime expected credit loss.
The Group regularly monitors the effectiveness of the criteria used to identify whether there has been
a significant increase in credit risk and revises them as appropriate to ensure that the criteria are
capable of identifying significant increase in credit risk before the amount becomes past due.
In assessing whether the credit risk has increased significantly since initial recognition, the Group
compares the risk of a default occurring on the financial instrument as at the reporting date with the
risk of a default occurring on the financial instrument as at the date of initial recognition. In making this
assessment, the Group considers both quantitative and qualitative information that is reasonable and
supportable, including historical experience and forward-looking information that is available without
undue cost or effort.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-514": { "value": "
(j) Revenue Recognition
Sales of goods
Revenue from sales of goods is recognised when a performance obligation is satisfied, which is
recognised at a point in time, based on the timing of control of the goods underlying the particular
performance obligation being transferred to the customer.
Revenue is measured at the fair value of the consideration received or receivable and is arrived at
after deduction of any sales returns and discounts and taxes.
Sales of services
Revenue from sales of services is recognised when a performance obligation is satisfied, which is
recognised at a point in time, based on the timing of control of the services underlying the particular
performance obligation being transferred to the customer.
Interest income
Interest income from a financial asset excluding financial assets at fair value through profit or loss
is accrued on a time basis, by reference to the principal outstanding and at the effective interest
rate applicable, which is the rate that exactly discounts estimated future cash receipts through the
expected life of the financial asset to that asset\u2019s net carrying amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-576": { "value": "Interest incomeInterest income from a financial asset excluding financial assets at fair value through profit or loss is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset\u2019s net carrying amount. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-564": { "value": "Interest incomeInterest income from a financial asset excluding financial assets at fair value through profit or loss is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset\u2019s net carrying amount. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-515": { "value": "
(k) Foreign Currencies
The individual financial statements of each group entity is prepared and presented in the currency
of the primary economic environment in which the entity operates (\u201cfunctional currency\u201d). For the
purpose of the consolidated financial statements, the result and financial position of each entity
are presented in Hong Kong dollars, which is the functional currency of the Company and the
presentation currency for the consolidated financial statements.
In preparing the financial statements of the individual entities, transactions in currencies other than
the entity\u2019s functional currency (\u201cforeign currencies\u201d) are recorded at the rates of exchange prevailing
on the dates of the transactions. At the end of the reporting period, monetary items denominated in
foreign currencies are retranslated at the rates prevailing at that date. Non-monetary items carried
at fair value that are denominated in foreign currencies are retranslated at the rates prevailing on the
date when the fair value was measured. Non-monetary items that are measured in terms of historical
cost in a foreign currency are not retranslated.
Exchange differences arising on the settlement of monetary items, and on the retranslation of
monetary items, are included in the consolidated income statement for the year, except for exchange
differences arising on a monetary item that forms part of the Group\u2019s net investment in a foreign
operation, in which case, such exchange differences are recognised directly in other comprehensive
income. Exchange differences arising on the retranslation of non-monetary items carried at fair values
are included in the consolidated income statement for the year except for differences arising on the
retranslation of non-monetary items in respect of which gains and losses are recognised directly in
equity. For such non-monetary items, any exchange component of that gain or loss is also recognised
directly in other comprehensive income and accumulated in equity.
(k) Foreign Currencies (Cont\u2019d)
For the purpose of presenting consolidated financial statements, the assets and liabilities of the
Group\u2019s foreign operations are translated into Hong Kong dollars using exchange rates prevailing at
the end of the reporting period. Income and expense items are translated at the average exchange
rates for the year, unless exchange rates fluctuated significantly during that year, in which case the
exchange rates at the dates of the transactions are used. Exchange differences arising, if any, are
classified as other comprehensive income and included in the Group\u2019s exchange translation reserve.
Such translation differences are recognised in the consolidated income statement in the year in which
the foreign operation is disposed of.
Goodwill and fair value adjustments arising on the acquisition of a foreign operation are treated as
assets and liabilities of the foreign operation and translated at the rate of exchange prevailing at the
end of the reporting period. Exchange differences arising are recognised in the exchange translation
reserve.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-516": { "value": "
(l) Taxation
Hong Kong Profits Tax is provided for at the prevailing tax rate on the estimated assessable profits
less available tax relief for losses brought forward of each individual company comprising the Group.
Overseas tax is provided for at the applicable local tax rates on the estimated assessable profits less
available tax losses of the individual company concerned.
Deferred tax is provided for all temporary differences arising between the carrying amounts of assets
and liabilities in the financial statements and the corresponding tax bases used in the computation of
taxable profit of the corresponding year. Deferred tax liabilities are generally recognised for all taxable
temporary differences, and deferred tax assets are recognised for all deductible temporary differences
to the extent that it is probable that taxable profits will be available against which deductible temporary
differences can be utilised. Such assets and liabilities are not recognised if the temporary difference
arises from initial recognition of goodwill or from the initial recognition (other than in a business
combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the
accounting profit and at the time of the transaction does not give rise to equal taxable and deductible
temporary differences.
Deferred tax liabilities are recognised for taxable temporary differences arising on 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.
The carrying amount of deferred tax assets is reviewed at the end of the reporting period and reduced
to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or
part of the assets to be recovered.
Deferred tax is calculated at the tax rates that are expected to apply in the year when the liability is
settled or the asset is realised. Deferred tax is charged or credited in the income statement, except
when it relates to items charged or credited directly to equity, in which case the deferred tax is also
dealt with in equity.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-565": { "value": "Deferred tax is provided for all temporary differences arising between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit of the corresponding year. Deferred tax liabilities are generally recognised for all taxable temporary differences, and deferred tax assets are recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from initial recognition of goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit and at the time of the transaction does not give rise to equal taxable and deductible temporary differences. Deferred tax liabilities are recognised for taxable temporary differences arising on 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. The carrying amount of deferred tax assets is reviewed at the end of the reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the assets to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the year when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-517": { "value": "
(m) Leases
For lessees, right-of-use assets and lease liabilities are recognised at the lease commencement
date, except for leases with a lease term of 12 months or less, or those low-value assets, which are
recognised as expenses on a straight-line basis over the lease terms.
Lease liabilities are initially measured at the present value of the remaining lease payments with
reference to an expected lease term, which includes optional lease periods when the lessee is
reasonably certain to exercise the option to extend or not to terminate the lease. The remaining
lease payments are discounted using the interest rate implicit in the lease. If the interest rate implicit
in the lease is not readily determinable, the Group uses the incremental borrowing rate at the lease
commencement date. Subsequently, lease liabilities are adjusted by interest accretion and lease
payments. Lease payments are separated into principal portion and interest portion and presented
within financing activities in the consolidated statement of cash flows.
At inception, the right-of-use assets comprise the initial lease liabilities, initial direct costs and the
obligation to restore the asset, less any incentive granted by the lessor. The right-of-use assets are
depreciated over the shorter of the lease term or the useful life of the underlying asset. The carrying
amount of right-of-use assets is reviewed for indications of impairment at the end of each reporting
period. All impairment loss is recognised in profit or loss if the carrying amount of an asset exceeds its
recoverable amount.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-518": { "value": "
(n) Employee Retirement Benefits
The Group operates defined contribution and defined benefit retirement plans for its employees.
The costs of defined contribution plans are charged to the consolidated income statement as an
expense when employees have rendered service entitling them to the contributions.
The cost of providing retirement benefits under the Group\u2019s defined benefit retirement plans is
determined using the projected unit credit method, with actuarial valuations being carried out
annually. Remeasurement, comprising actuarial gains and losses, the effect of the changes to the asset
ceiling (if applicable) and the return on plan assets (excluding interest), is reflected immediately in the
consolidated statement of financial position with a charge or credit recognised in other comprehensive
income in the period in which they occur. Remeasurement recognised in other comprehensive income
is reflected immediately in retained profits and will not be reclassified to profit or loss. Past service
cost is recognised in profit or loss in the period of a plan amendment or curtailment. Net interest
is calculated by applying the discount rate at the beginning of the period to the net defined benefit
liability or asset. The amount recognised in the consolidated statement of financial position represents
the actual deficit or surplus in the Group\u2019s defined benefit plans. Any surplus resulting from this
calculation is limited to the present value of available refunds and reductions in future contributions to
the plans.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-566": { "value": "4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES The Group\u2019s major financial instruments include other financial assets, derivative financial instruments, bank balances and deposits, bank and other loans, debtors and creditors. Details of these financial instruments are disclosed in the respective notes. The risks associated with these financial instruments and the policies on how to mitigate these risks are set out below. The management manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner. (a) Currency Risk The Group is exposed to currency risk primarily arising from foreign investments and borrowings denominated in currencies other than the functional currency of individual subsidiaries, which accounted for 4 per cent of the Group\u2019s borrowings (2024: 4 per cent). The Group generally hedges those investments with the appropriate level of borrowings denominated in the local currencies of relevant countries. The Group also entered into currency derivatives to hedge most foreign investments financed by internal resources. Given this, the management considers that the net exposure to currency risk is kept to an appropriate level. Details of the currency derivatives entered into by the Group at the end of the reporting period are set out in note 20. The Group is also exposed to currency risk arising from bank deposits denominated in foreign currencies, which accounted for 87 per cent of the Group\u2019s bank balances and deposits at the end of the reporting period (2024: 75 per cent). Those bank balances and deposits are mainly denominated in United States dollars, Australian dollars, Pounds sterling, Canadian dollars, New Zealand dollars, Euros and Renminbi. The management maintains the portfolio of bank deposits denominated in different currencies and the exposure to currency risk is kept to an appropriate level. Sensitivity analysisThe following table indicates the approximate change in the Group\u2019s profit for the year and other comprehensive income in response to a 5 per cent strengthening in foreign currencies (except for United States dollars) against Hong Kong dollars to which the Group has significant exposure related to monetary financial assets and liabilities and derivative financial instruments in existence at the end of the reporting period:
2025
2024
Effect on profit Effect on other Effect on profit Effect on other
for the year comprehensive for the year comprehensive
increase/ income increase/ income
HK$ million (decrease) decrease (decrease) decrease
Australian dollars
30
(406)
19
(375)
Pounds sterling
109
(1,257)
57
(1,200)
Japanese yen
(37)
\u2013
(38)
\u2013
Canadian dollars
18
(318)
21
(303)
New Zealand dollars
3
(63)
5
(61)
Euros
32
(475)
22
(423)
4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (a) Currency Risk (Cont\u2019d) Sensitivity analysis (Cont\u2019d)A 5 per cent weakening in the above foreign currencies against Hong Kong dollars would have had an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income. The sensitivity analysis has been determined assuming that the change in foreign exchange rates had occurred at the end of the reporting period and had been applied to each of the Group\u2019s entities exposure to currency risk for both monetary financial assets and liabilities and derivative financial instruments in existence at that date, and that all other variables, in particular interest rates, remain constant. The stated changes represent management\u2019s assessment of reasonably possible changes in foreign exchange rates over the period until the end of the next reporting period. In this respect, the management does not expect any significant movements in the pegged rate of 7.8 between the United States dollars and Hong Kong dollars. It is also assumed that such pegged rate would be materially unaffected by any changes in movement in value of the United States dollars against other currencies. (b) Interest Rate Risk The Group\u2019s interest rate risk relates primarily to floating rate borrowings and deposits. In relation to these floating rate borrowings, the management aims at keeping borrowings at fixed rates at appropriate level by entering into interest rate swaps. In order to achieve this result, the Group entered into interest rate swaps to hedge against certain exposures to changes in interest rates of the borrowings. Details of the Group\u2019s interest rate swaps and borrowings entered into by the Group at the end of the reporting period are set out in notes 20 and 25, respectively. Sensitivity analysisAt 31st December, 2025, it is estimated that a general increase of 100 basis points in interest rates, with all other variables held constant, would decrease the Group\u2019s profit for the year by HK$62 million (2024: HK$27 million). Other comprehensive income would increase by HK$205 million (2024: HK$4 million) in response to the general increase in interest rates. A decrease of 100 basis points in interest rate would have had an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income. The sensitivity analysis above has been determined assuming that the change in interest rates had occurred at the end of the reporting period 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 points increase represents management\u2019s assessment of a reasonably possible change in interest rates over the period until the end of the next reporting period. (c) Credit Risk The Group\u2019s credit risk is primarily attributable to derivative financial instruments entered into for hedging purposes, bank balances and deposits, trade debtors and other receivables. In respect of trade debtors and other receivables, local management teams of subsidiaries are responsible for monitoring the procedures to ensure that follow-up actions are taken to recover overdue debts of the subsidiaries. In addition, the teams perform impairment assessment under expected credit loss model based on provision matrix or individual assessment on each debt at the end of the reporting period in relation to waste management services and sales of infrastructure materials to ensure that adequate impairment losses are recognised. Normally, the Group does not obtain collateral covering the outstanding balances. The Group recognises lifetime expected credit loss for trade receivables. For all other financial instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless when there has been a significant increase in credit risk since initial recognition, the Group recognises lifetime expected credit loss. The estimated loss rates are estimated based on historically observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. Transactions involving derivative financial instruments and liquid funds are also with banks or financial institutions of high credit standing. The Group\u2019s maximum exposure to credit risk in the event of the counterparties\u2019 failure to perform their obligations at the end of the reporting period in relation to each class of recognised financial assets is the carrying amount of those assets as stated in the consolidated statement of financial position. The Group does not provide any guarantees which would expose the Group to credit risk. Further quantitative disclosures in respect of the Group\u2019s exposure to credit risk arising from trade debtors and other receivables are set out in note 23. The Group has no significant concentration of credit risk, with exposure spread over a number of counterparties and customers. (d) Liquidity Risk The Group\u2019s treasury activities are centralised to achieve better risk control and minimise the cost of funds. Cash is generally placed in short-term deposits mostly denominated in United States dollars, Hong Kong dollars, Australian dollars, Pounds sterling, Canadian dollars, New Zealand dollars, Euros and Renminbi. The management aims to maintain a balance between continuity of adequate funding and the flexibility through the use of bank and other borrowings. The Group\u2019s liquidity and financing requirements are reviewed regularly to mitigate the effects of fluctuations in cash flows. The management will consider new financing while maintaining appropriate gearing for new investments and refinancing of existing debts. 4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (d) Liquidity Risk (Cont\u2019d) The following table details the remaining contractual maturities at the end of the reporting period of the Group\u2019s non-derivative financial liabilities and derivative financial assets and liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the end of the reporting period) and the earliest date the Group can be required to pay:
2025
2024
Total More than More than Total More than More than
contractual Within 1 1 year but 2 years but contractual Within 1 1 year but 2 years but
Carrying undiscounted year or on less than less than More than Carrying undiscounted year or on less than less than More than
HK$ million amountcash outflowsdemand2 years5 years5 yearsamountcash outflowsdemand2 years5 years5 years
Unsecured bank loans
18,343
19,891
3,401
6,557
9,933
\u2013
16,827
18,609
3,839
3,059
11,711
\u2013
Secured bank loans
1,485
1,626
59
59
1,508
\u2013
1,388
1,419
1,419
\u2013
\u2013
\u2013
Lease liabilities
265
314
46
40
98
130
306
365
46
43
108
168
Unsecured notes
1,007
1,042
29
1,013
\u2013
\u2013
1,026
1,093
30
30
1,033
\u2013
Trade creditors
220
220
220
\u2013
\u2013
\u2013
236
236
236
\u2013
\u2013
\u2013
Other payables
and accruals
727
727
702
\u2013
\u2013
25
768
768
745
\u2013
\u2013
23
22,047
23,820
4,457
7,669
11,539
155
20,551
22,490
6,315
3,132
12,852
191
Derivatives settled gross:
Currency derivatives
held as net investment
hedging instruments:
\u2013 outflow
50,715
30,528
7,938
4,422
7,827
47,889
36,320
\u2013
7,388
4,181
\u2013 inflow
(50,854)
(30,146)
(8,885)
(5,136)
(6,687)
(49,947)
(36,640)
\u2013
(8,885)
(4,422)
(139)
382
(947)
(714)
1,140
(2,058)
(320)
\u2013
(1,497)
(241)
(e) Other Price Risk The Group is exposed to other price risk through its investments in securities and other investments as set out in note 19. The management manages this exposure by maintaining a portfolio of investments with different risks. For strategic purposes, the Group holds primarily equity or debt instruments operating in energy sector. 4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (e) Other Price Risk (Cont\u2019d) Sensitivity analysisAt 31st December, 2025, it is estimated that a 5 per cent decrease in the prices of the respective instruments, with all other variables held constant, would decrease the Group\u2019s profit for the year by HK$62 million (2024: HK$77 million). A 5 per cent increase in prices would have had an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income. The sensitivity analysis above has been determined assuming that the change in prices had occurred at the end of the reporting period and had been applied to the exposure to price risk for the Group\u2019s investments in securities and other investments at fair value in existence at that date (as set out in note 19). The 5 per cent decrease in prices represents management\u2019s assessment of a reasonably possible change in the prices of those instruments over the period until the end of the next reporting period. (f) Fair Value Except for certain investments in securities which are stated at cost, the carrying values of all financial assets and financial liabilities approximate to their fair values. The fair value of the Group\u2019s financial instruments and non-financial instruments are grouped into Level 1 to 3 with reference to the observability and significance of the inputs used in the valuation technique as follows:
Level 1:
Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2:
Inputs other than quoted prices included within Level 1 that are observable for assets or
liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
Level 3:
Inputs for the assets or liabilities that are not based on observable market data
(unobservable inputs).
At 31st December, 2025, investment properties amounting to HK$381 million (2024: HK$389 million) and unlisted investment in securities amounting to HK$46 million (2024: HK$350 million) were measured at fair value based on value inputs, other than quoted prices, that are observable either directly or indirectly. Other investments amounting to HK$1,189 million (2024: HK$1,189 million) were measured at fair value based on value inputs that are not observable market data but change of these value inputs to reasonable possible alternatives would not have material effect on the Group\u2019s results and financial position. Derivative financial instruments were measured at fair value based on value inputs, other than quoted prices, that are observable either directly or indirectly.
4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D)
(g) Offsetting Financial Assets and Financial Liabilities
The following tables set out the carrying amounts of financial assets and financial liabilities that are
subject to enforceable master netting arrangements or similar agreements, irrespective of whether
they are offset in the Group\u2019s consolidated statement of financial position.
Related amounts not
GrossNet amountsoffset in the
Grossamountspresentedconsolidated statement
amounts ofoffset in thein theof financial position
recognisedconsolidatedconsolidatedCash
financialstatementstatementFinancialcollateral
As at 31st December, 2025assets/of financialof financialassets/pledged/Net
HK$ million(liabilities)positionposition(liabilities)(received)amounts
Financial asset
Derivative financial
instruments
90
\u2013
90
(90)
\u2013
\u2013
Financial liability
Derivative financial
instruments
(412)
\u2013
(412)
90
\u2013
(322)
Related amounts not
GrossNet amountsoffset in the
Grossamountspresentedconsolidated statement
amounts ofoffset in thein theof financial position
recognisedconsolidatedconsolidatedCash
financialstatementstatementFinancialcollateral
As at 31st December, 2024assets/of financialof financialassets/pledged/Net
HK$ million(liabilities)positionposition(liabilities)(received)amounts
Financial asset
Derivative financial
instruments
130
\u2013
130
(130)
\u2013
\u2013
Financial liability
Derivative financial
instruments
(240)
\u2013
(240)
130
\u2013
(110)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-9": { "value": "4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES The Group\u2019s major financial instruments include other financial assets, derivative financial instruments, bank balances and deposits, bank and other loans, debtors and creditors. Details of these financial instruments are disclosed in the respective notes. The risks associated with these financial instruments and the policies on how to mitigate these risks are set out below. The management manages and monitors these exposures to ensure appropriate measures are implemented on a timely and effective manner. (a) Currency Risk The Group is exposed to currency risk primarily arising from foreign investments and borrowings denominated in currencies other than the functional currency of individual subsidiaries, which accounted for 4 per cent of the Group\u2019s borrowings (2024: 4 per cent). The Group generally hedges those investments with the appropriate level of borrowings denominated in the local currencies of relevant countries. The Group also entered into currency derivatives to hedge most foreign investments financed by internal resources. Given this, the management considers that the net exposure to currency risk is kept to an appropriate level. Details of the currency derivatives entered into by the Group at the end of the reporting period are set out in note 20. The Group is also exposed to currency risk arising from bank deposits denominated in foreign currencies, which accounted for 87 per cent of the Group\u2019s bank balances and deposits at the end of the reporting period (2024: 75 per cent). Those bank balances and deposits are mainly denominated in United States dollars, Australian dollars, Pounds sterling, Canadian dollars, New Zealand dollars, Euros and Renminbi. The management maintains the portfolio of bank deposits denominated in different currencies and the exposure to currency risk is kept to an appropriate level. Sensitivity analysisThe following table indicates the approximate change in the Group\u2019s profit for the year and other comprehensive income in response to a 5 per cent strengthening in foreign currencies (except for United States dollars) against Hong Kong dollars to which the Group has significant exposure related to monetary financial assets and liabilities and derivative financial instruments in existence at the end of the reporting period:
2025
2024
Effect on profit Effect on other Effect on profit Effect on other
for the year comprehensive for the year comprehensive
increase/ income increase/ income
HK$ million (decrease) decrease (decrease) decrease
Australian dollars
30
(406)
19
(375)
Pounds sterling
109
(1,257)
57
(1,200)
Japanese yen
(37)
\u2013
(38)
\u2013
Canadian dollars
18
(318)
21
(303)
New Zealand dollars
3
(63)
5
(61)
Euros
32
(475)
22
(423)
4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (a) Currency Risk (Cont\u2019d) Sensitivity analysis (Cont\u2019d)A 5 per cent weakening in the above foreign currencies against Hong Kong dollars would have had an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income. The sensitivity analysis has been determined assuming that the change in foreign exchange rates had occurred at the end of the reporting period and had been applied to each of the Group\u2019s entities exposure to currency risk for both monetary financial assets and liabilities and derivative financial instruments in existence at that date, and that all other variables, in particular interest rates, remain constant. The stated changes represent management\u2019s assessment of reasonably possible changes in foreign exchange rates over the period until the end of the next reporting period. In this respect, the management does not expect any significant movements in the pegged rate of 7.8 between the United States dollars and Hong Kong dollars. It is also assumed that such pegged rate would be materially unaffected by any changes in movement in value of the United States dollars against other currencies. (b) Interest Rate Risk The Group\u2019s interest rate risk relates primarily to floating rate borrowings and deposits. In relation to these floating rate borrowings, the management aims at keeping borrowings at fixed rates at appropriate level by entering into interest rate swaps. In order to achieve this result, the Group entered into interest rate swaps to hedge against certain exposures to changes in interest rates of the borrowings. Details of the Group\u2019s interest rate swaps and borrowings entered into by the Group at the end of the reporting period are set out in notes 20 and 25, respectively. Sensitivity analysisAt 31st December, 2025, it is estimated that a general increase of 100 basis points in interest rates, with all other variables held constant, would decrease the Group\u2019s profit for the year by HK$62 million (2024: HK$27 million). Other comprehensive income would increase by HK$205 million (2024: HK$4 million) in response to the general increase in interest rates. A decrease of 100 basis points in interest rate would have had an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income. The sensitivity analysis above has been determined assuming that the change in interest rates had occurred at the end of the reporting period 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 points increase represents management\u2019s assessment of a reasonably possible change in interest rates over the period until the end of the next reporting period. 4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (c) Credit Risk The Group\u2019s credit risk is primarily attributable to derivative financial instruments entered into for hedging purposes, bank balances and deposits, trade debtors and other receivables. In respect of trade debtors and other receivables, local management teams of subsidiaries are responsible for monitoring the procedures to ensure that follow-up actions are taken to recover overdue debts of the subsidiaries. In addition, the teams perform impairment assessment under expected credit loss model based on provision matrix or individual assessment on each debt at the end of the reporting period in relation to waste management services and sales of infrastructure materials to ensure that adequate impairment losses are recognised. Normally, the Group does not obtain collateral covering the outstanding balances. The Group recognises lifetime expected credit loss for trade receivables. For all other financial instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless when there has been a significant increase in credit risk since initial recognition, the Group recognises lifetime expected credit loss. The estimated loss rates are estimated based on historically observed default rates over the expected life of the debtors and are adjusted for forward-looking information that is available without undue cost or effort. Transactions involving derivative financial instruments and liquid funds are also with banks or financial institutions of high credit standing. The Group\u2019s maximum exposure to credit risk in the event of the counterparties\u2019 failure to perform their obligations at the end of the reporting period in relation to each class of recognised financial assets is the carrying amount of those assets as stated in the consolidated statement of financial position. The Group does not provide any guarantees which would expose the Group to credit risk. Further quantitative disclosures in respect of the Group\u2019s exposure to credit risk arising from trade debtors and other receivables are set out in note 23. The Group has no significant concentration of credit risk, with exposure spread over a number of counterparties and customers. (d) Liquidity Risk The Group\u2019s treasury activities are centralised to achieve better risk control and minimise the cost of funds. Cash is generally placed in short-term deposits mostly denominated in United States dollars, Hong Kong dollars, Australian dollars, Pounds sterling, Canadian dollars, New Zealand dollars, Euros and Renminbi. The management aims to maintain a balance between continuity of adequate funding and the flexibility through the use of bank and other borrowings. The Group\u2019s liquidity and financing requirements are reviewed regularly to mitigate the effects of fluctuations in cash flows. The management will consider new financing while maintaining appropriate gearing for new investments and refinancing of existing debts. 4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (d) Liquidity Risk (Cont\u2019d) The following table details the remaining contractual maturities at the end of the reporting period of the Group\u2019s non-derivative financial liabilities and derivative financial assets and liabilities, which are based on contractual undiscounted cash flows (including interest payments computed using contractual rates or, if floating, based on rates current at the end of the reporting period) and the earliest date the Group can be required to pay:
2025
2024
Total More than More than Total More than More than
contractual Within 1 1 year but 2 years but contractual Within 1 1 year but 2 years but
Carrying undiscounted year or on less than less than More than Carrying undiscounted year or on less than less than More than
HK$ million amountcash outflowsdemand2 years5 years5 yearsamountcash outflowsdemand2 years5 years5 years
Unsecured bank loans
18,343
19,891
3,401
6,557
9,933
\u2013
16,827
18,609
3,839
3,059
11,711
\u2013
Secured bank loans
1,485
1,626
59
59
1,508
\u2013
1,388
1,419
1,419
\u2013
\u2013
\u2013
Lease liabilities
265
314
46
40
98
130
306
365
46
43
108
168
Unsecured notes
1,007
1,042
29
1,013
\u2013
\u2013
1,026
1,093
30
30
1,033
\u2013
Trade creditors
220
220
220
\u2013
\u2013
\u2013
236
236
236
\u2013
\u2013
\u2013
Other payables
and accruals
727
727
702
\u2013
\u2013
25
768
768
745
\u2013
\u2013
23
22,047
23,820
4,457
7,669
11,539
155
20,551
22,490
6,315
3,132
12,852
191
Derivatives settled gross:
Currency derivatives
held as net investment
hedging instruments:
\u2013 outflow
50,715
30,528
7,938
4,422
7,827
47,889
36,320
\u2013
7,388
4,181
\u2013 inflow
(50,854)
(30,146)
(8,885)
(5,136)
(6,687)
(49,947)
(36,640)
\u2013
(8,885)
(4,422)
(139)
382
(947)
(714)
1,140
(2,058)
(320)
\u2013
(1,497)
(241)
(e) Other Price Risk The Group is exposed to other price risk through its investments in securities and other investments as set out in note 19. The management manages this exposure by maintaining a portfolio of investments with different risks. For strategic purposes, the Group holds primarily equity or debt instruments operating in energy sector. 4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (e) Other Price Risk (Cont\u2019d) Sensitivity analysisAt 31st December, 2025, it is estimated that a 5 per cent decrease in the prices of the respective instruments, with all other variables held constant, would decrease the Group\u2019s profit for the year by HK$62 million (2024: HK$77 million). A 5 per cent increase in prices would have had an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income. The sensitivity analysis above has been determined assuming that the change in prices had occurred at the end of the reporting period and had been applied to the exposure to price risk for the Group\u2019s investments in securities and other investments at fair value in existence at that date (as set out in note 19). The 5 per cent decrease in prices represents management\u2019s assessment of a reasonably possible change in the prices of those instruments over the period until the end of the next reporting period. (f) Fair Value Except for certain investments in securities which are stated at cost, the carrying values of all financial assets and financial liabilities approximate to their fair values. The fair value of the Group\u2019s financial instruments and non-financial instruments are grouped into Level 1 to 3 with reference to the observability and significance of the inputs used in the valuation technique as follows:
Level 1:
Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2:
Inputs other than quoted prices included within Level 1 that are observable for assets or
liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
Level 3:
Inputs for the assets or liabilities that are not based on observable market data
(unobservable inputs).
At 31st December, 2025, investment properties amounting to HK$381 million (2024: HK$389 million) and unlisted investment in securities amounting to HK$46 million (2024: HK$350 million) were measured at fair value based on value inputs, other than quoted prices, that are observable either directly or indirectly. Other investments amounting to HK$1,189 million (2024: HK$1,189 million) were measured at fair value based on value inputs that are not observable market data but change of these value inputs to reasonable possible alternatives would not have material effect on the Group\u2019s results and financial position. Derivative financial instruments were measured at fair value based on value inputs, other than quoted prices, that are observable either directly or indirectly. 4. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES (CONT\u2019D) (g) Offsetting Financial Assets and Financial Liabilities The following tables set out the carrying amounts of financial assets and financial liabilities that are subject to enforceable master netting arrangements or similar agreements, irrespective of whether they are offset in the Group\u2019s consolidated statement of financial position.
Related amounts not
GrossNet amountsoffset in the
Grossamountspresentedconsolidated statement
amounts ofoffset in thein theof financial position
recognisedconsolidatedconsolidatedCash
financialstatementstatementFinancialcollateral
As at 31st December, 2025assets/of financialof financialassets/pledged/Net
HK$ million(liabilities)positionposition(liabilities)(received)amounts
Financial asset
Derivative financial
instruments
90
\u2013
90
(90)
\u2013
\u2013
Financial liability
Derivative financial
instruments
(412)
\u2013
(412)
90
\u2013
(322)
Related amounts not
GrossNet amountsoffset in the
Grossamountspresentedconsolidated statement
amounts ofoffset in thein theof financial position
recognisedconsolidatedconsolidatedCash
financialstatementstatementFinancialcollateral
As at 31st December, 2024assets/of financialof financialassets/pledged/Net
HK$ million(liabilities)positionposition(liabilities)(received)amounts
Financial asset
Derivative financial
instruments
130
\u2013
130
(130)
\u2013
\u2013
Financial liability
Derivative financial
instruments
(240)
\u2013
(240)
130
\u2013
(110)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-519": { "value": "
(a) Currency Risk
The Group is exposed to currency risk primarily arising from foreign investments and borrowings
denominated in currencies other than the functional currency of individual subsidiaries, which
accounted for 4 per cent of the Group\u2019s borrowings (2024: 4 per cent). The Group generally hedges
those investments with the appropriate level of borrowings denominated in the local currencies
of relevant countries. The Group also entered into currency derivatives to hedge most foreign
investments financed by internal resources. Given this, the management considers that the net
exposure to currency risk is kept to an appropriate level. Details of the currency derivatives entered
into by the Group at the end of the reporting period are set out in note 20.
The Group is also exposed to currency risk arising from bank deposits denominated in foreign
currencies, which accounted for 87 per cent of the Group\u2019s bank balances and deposits at the end of
the reporting period (2024: 75 per cent). Those bank balances and deposits are mainly denominated
in United States dollars, Australian dollars, Pounds sterling, Canadian dollars, New Zealand dollars,
Euros and Renminbi. The management maintains the portfolio of bank deposits denominated in
different currencies and the exposure to currency risk is kept to an appropriate level.
Sensitivity analysis
The following table indicates the approximate change in the Group\u2019s profit for the year and other
comprehensive income in response to a 5 per cent strengthening in foreign currencies (except for
United States dollars) against Hong Kong dollars to which the Group has significant exposure related
to monetary financial assets and liabilities and derivative financial instruments in existence at the end
of the reporting period:
2025
2024
Effect on profit Effect on other Effect on profit Effect on other
for the year comprehensive for the year comprehensive
increase/ income increase/ income
HK$ million (decrease) decrease (decrease) decrease
Australian dollars
30
(406)
19
(375)
Pounds sterling
109
(1,257)
57
(1,200)
Japanese yen
(37)
\u2013
(38)
\u2013
Canadian dollars
18
(318)
21
(303)
New Zealand dollars
3
(63)
5
(61)
Euros
32
(475)
22
(423)
(a) Currency Risk (Cont\u2019d)
Sensitivity analysis (Cont\u2019d)
A 5 per cent weakening in the above foreign currencies against Hong Kong dollars would have had
an equal but opposite effect on the Group\u2019s profit for the year and other comprehensive income.
The sensitivity analysis has been determined assuming that the change in foreign exchange rates
had occurred at the end of the reporting period and had been applied to each of the Group\u2019s entities
exposure to currency risk for both monetary financial assets and liabilities and derivative financial
instruments in existence at that date, and that all other variables, in particular interest rates, remain
constant.
The stated changes represent management\u2019s assessment of reasonably possible changes in
foreign exchange rates over the period until the end of the next reporting period. In this respect, the
management does not expect any significant movements in the pegged rate of 7.8 between the
United States dollars and Hong Kong dollars. It is also assumed that such pegged rate would be
materially unaffected by any changes in movement in value of the United States dollars against other
currencies.
(b) Interest Rate Risk
The Group\u2019s interest rate risk relates primarily to floating rate borrowings and deposits. In relation
to these floating rate borrowings, the management aims at keeping borrowings at fixed rates at
appropriate level by entering into interest rate swaps. In order to achieve this result, the Group
entered into interest rate swaps to hedge against certain exposures to changes in interest rates of the
borrowings.
Details of the Group\u2019s interest rate swaps and borrowings entered into by the Group at the end of the
reporting period are set out in notes 20 and 25, respectively.
Sensitivity analysis
At 31st December, 2025, it is estimated that a general increase of 100 basis points in interest rates,
with all other variables held constant, would decrease the Group\u2019s profit for the year by HK$62
million (2024: HK$27 million). Other comprehensive income would increase by HK$205 million (2024:
HK$4 million) in response to the general increase in interest rates. A decrease of 100 basis points in
interest rate would have had an equal but opposite effect on the Group\u2019s profit for the year and other
comprehensive income.
The sensitivity analysis above has been determined assuming that the change in interest rates had
occurred at the end of the reporting period 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
points increase represents management\u2019s assessment of a reasonably possible change in interest
rates over the period until the end of the next reporting period.
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-520": { "value": "
(c) Credit Risk
The Group\u2019s credit risk is primarily attributable to derivative financial instruments entered into for
hedging purposes, bank balances and deposits, trade debtors and other receivables.
In respect of trade debtors and other receivables, local management teams of subsidiaries are
responsible for monitoring the procedures to ensure that follow-up actions are taken to recover
overdue debts of the subsidiaries. In addition, the teams perform impairment assessment under
expected credit loss model based on provision matrix or individual assessment on each debt at the
end of the reporting period in relation to waste management services and sales of infrastructure
materials to ensure that adequate impairment losses are recognised. Normally, the Group does not
obtain collateral covering the outstanding balances.
The Group recognises lifetime expected credit loss for trade receivables. For all other financial
instruments, the Group measures the loss allowance equal to 12-month expected credit loss, unless
when there has been a significant increase in credit risk since initial recognition, the Group recognises
lifetime expected credit loss.
The estimated loss rates are estimated based on historically observed default rates over the expected
life of the debtors and are adjusted for forward-looking information that is available without undue
cost or effort.
Transactions involving derivative financial instruments and liquid funds are also with banks or financial
institutions of high credit standing.
The Group\u2019s maximum exposure to credit risk in the event of the counterparties\u2019 failure to perform
their obligations at the end of the reporting period in relation to each class of recognised financial assets
is the carrying amount of those assets as stated in the consolidated statement of financial position.
The Group does not provide any guarantees which would expose the Group to credit risk.
Further quantitative disclosures in respect of the Group\u2019s exposure to credit risk arising from trade
debtors and other receivables are set out in note 23.
The Group has no significant concentration of credit risk, with exposure spread over a number of
counterparties and customers.
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-521": { "value": "
(d) Liquidity Risk
The Group\u2019s treasury activities are centralised to achieve better risk control and minimise the cost of
funds. Cash is generally placed in short-term deposits mostly denominated in United States dollars,
Hong Kong dollars, Australian dollars, Pounds sterling, Canadian dollars, New Zealand dollars,
Euros and Renminbi. The management aims to maintain a balance between continuity of adequate
funding and the flexibility through the use of bank and other borrowings. The Group\u2019s liquidity and
financing requirements are reviewed regularly to mitigate the effects of fluctuations in cash flows. The
management will consider new financing while maintaining appropriate gearing for new investments
and refinancing of existing debts.
(d) Liquidity Risk (Cont\u2019d)
The following table details the remaining contractual maturities at the end of the reporting period
of the Group\u2019s non-derivative financial liabilities and derivative financial assets and liabilities, which
are based on contractual undiscounted cash flows (including interest payments computed using
contractual rates or, if floating, based on rates current at the end of the reporting period) and the
earliest date the Group can be required to pay:
2025
2024
Total More than More than Total More than More than
contractual Within 1 1 year but 2 years but contractual Within 1 1 year but 2 years but
Carrying undiscounted year or on less than less than More than Carrying undiscounted year or on less than less than More than
HK$ million amountcash outflowsdemand2 years5 years5 yearsamountcash outflowsdemand2 years5 years5 years
Unsecured bank loans
18,343
19,891
3,401
6,557
9,933
\u2013
16,827
18,609
3,839
3,059
11,711
\u2013
Secured bank loans
1,485
1,626
59
59
1,508
\u2013
1,388
1,419
1,419
\u2013
\u2013
\u2013
Lease liabilities
265
314
46
40
98
130
306
365
46
43
108
168
Unsecured notes
1,007
1,042
29
1,013
\u2013
\u2013
1,026
1,093
30
30
1,033
\u2013
Trade creditors
220
220
220
\u2013
\u2013
\u2013
236
236
236
\u2013
\u2013
\u2013
Other payables
and accruals
727
727
702
\u2013
\u2013
25
768
768
745
\u2013
\u2013
23
22,047
23,820
4,457
7,669
11,539
155
20,551
22,490
6,315
3,132
12,852
191
Derivatives settled gross:
Currency derivatives
held as net investment
hedging instruments:
\u2013 outflow
50,715
30,528
7,938
4,422
7,827
47,889
36,320
\u2013
7,388
4,181
\u2013 inflow
(50,854)
(30,146)
(8,885)
(5,136)
(6,687)
(49,947)
(36,640)
\u2013
(8,885)
(4,422)
(139)
382
(947)
(714)
1,140
(2,058)
(320)
\u2013
(1,497)
(241)
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-522": { "value": "
(f) Fair Value
Except for certain investments in securities which are stated at cost, the carrying values of all financial
assets and financial liabilities approximate to their fair values.
The fair value of the Group\u2019s financial instruments and non-financial instruments are grouped into
Level 1 to 3 with reference to the observability and significance of the inputs used in the valuation
technique as follows:
Level 1:
Quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2:
Inputs other than quoted prices included within Level 1 that are observable for assets or
liabilities, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
Level 3:
Inputs for the assets or liabilities that are not based on observable market data
(unobservable inputs).
At 31st December, 2025, investment properties amounting to HK$381 million (2024: HK$389 million)
and unlisted investment in securities amounting to HK$46 million (2024: HK$350 million) were
measured at fair value based on value inputs, other than quoted prices, that are observable either
directly or indirectly. Other investments amounting to HK$1,189 million (2024: HK$1,189 million) were
measured at fair value based on value inputs that are not observable market data but change of these
value inputs to reasonable possible alternatives would not have material effect on the Group\u2019s results
and financial position.
Derivative financial instruments were measured at fair value based on value inputs, other than quoted
prices, that are observable either directly or indirectly.
", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-10": { "value": "5. CRITICAL ACCOUNTING JUDGEMENTS AND ESTIMATES Significant estimates and assumptions concerning the future may be required in selecting and applying the appropriate accounting methods and policies in the financial statements. The Group bases its estimates and judgements on historical experience and various other assumptions that it believes are reasonable under various circumstances. Actual results may differ from these estimates and judgements under different assumptions and conditions. (a) Impairment testing of goodwill Goodwill is tested for impairment annually or more frequently when there is any indication of impairment which required the Group to estimate the value in use of the relevant cash-generating unit. The value in use calculation requires the Group to estimate the future cash flows expected to arise from the relevant cash-generating unit and a suitable discount rate is used in order to calculate the present value. The carrying value of goodwill as at 31st December, 2025 is HK$799 million (2024: HK$760 million). Details of the impairment testing of goodwill are disclosed in note 21. (b) Impairment testing of intangible assets Impairment testing of intangible assets requires significant judgement and estimate. Intangible assets with indefinite useful lives are tested for impairment annually and intangible assets with definite useful lives are tested for impairment if there is any indication that the carrying value of these assets may not be recoverable and the assets are subject to an impairment loss. The recoverable amount is the higher of an asset\u2019s fair value less costs of disposals and value in use. The value in use calculation requires the Group to estimate the future cash flows expected to arise from the relevant cash- generating unit and a suitable discount rate is used in order to calculate the present value. The carrying value of intangible assets as at 31st December, 2025 is HK$1,291 million (2024: HK$1,265 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-523": { "value": "
6. TURNOVER
Turnover represents net sales of infrastructure materials, interest income from loans granted to associates
and joint ventures, sales of waste management services and share of turnover of joint ventures. Sales of
infrastructure materials and waste management services were substantially recognised at a point in time.
Turnover comprises both sales and interest income from infrastructure investments and share of turnover
of joint ventures as follows:
HK$ million
2025
2024
Sales of infrastructure materials
1,333
1,573
Interest income from loans granted to associates
76
98
Interest income from loans granted to joint ventures
1,083
1,325
Sales of waste management services
1,926
1,997
Sales and interest income from infrastructure investments
4,418
4,993
Share of turnover of joint ventures
37,261
33,992
Turnover
41,679
38,985
7. OTHER INCOME
Other income includes the following:
HK$ million
2025
2024
Bank interest income
244
467
9. FINANCE COSTS
HK$ million
2025
2024
Interest and other finance costs on
Bank loans
807
765
Notes and bonds
31
172
Lease liabilities
10
13
Others
(33)
(85)
Total
815
865
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-583": { "value": "6. TURNOVER Turnover represents net sales of infrastructure materials, interest income from loans granted to associates and joint ventures, sales of waste management services and share of turnover of joint ventures. Sales of infrastructure materials and waste management services were substantially recognised at a point in time. Turnover comprises both sales and interest income from infrastructure investments and share of turnover of joint ventures as follows:
HK$ million
2025
2024
Sales of infrastructure materials
1,333
1,573
Interest income from loans granted to associates
76
98
Interest income from loans granted to joint ventures
1,083
1,325
Sales of waste management services
1,926
1,997
Sales and interest income from infrastructure investments
4,418
4,993
Share of turnover of joint ventures
37,261
33,992
Turnover
41,679
38,985
7. OTHER INCOME Other income includes the following:
HK$ million
2025
2024
Bank interest income
244
467
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-577": { "value": "6. TURNOVER Turnover represents net sales of infrastructure materials, interest income from loans granted to associates and joint ventures, sales of waste management services and share of turnover of joint ventures. Sales of infrastructure materials and waste management services were substantially recognised at a point in time. Turnover comprises both sales and interest income from infrastructure investments and share of turnover of joint ventures as follows:
HK$ million
2025
2024
Sales of infrastructure materials
1,333
1,573
Interest income from loans granted to associates
76
98
Interest income from loans granted to joint ventures
1,083
1,325
Sales of waste management services
1,926
1,997
Sales and interest income from infrastructure investments
4,418
4,993
Share of turnover of joint ventures
37,261
33,992
Turnover
41,679
38,985
7. OTHER INCOME Other income includes the following:
HK$ million
2025
2024
Bank interest income
244
467
9. FINANCE COSTS
HK$ million
2025
2024
Interest and other finance costs on
Bank loans
807
765
Notes and bonds
31
172
Lease liabilities
10
13
Others
(33)
(85)
Total
815
865
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-567": { "value": "6. TURNOVER Turnover represents net sales of infrastructure materials, interest income from loans granted to associates and joint ventures, sales of waste management services and share of turnover of joint ventures. Sales of infrastructure materials and waste management services were substantially recognised at a point in time. Turnover comprises both sales and interest income from infrastructure investments and share of turnover of joint ventures as follows:
HK$ million
2025
2024
Sales of infrastructure materials
1,333
1,573
Interest income from loans granted to associates
76
98
Interest income from loans granted to joint ventures
1,083
1,325
Sales of waste management services
1,926
1,997
Sales and interest income from infrastructure investments
4,418
4,993
Share of turnover of joint ventures
37,261
33,992
Turnover
41,679
38,985
7. OTHER INCOME Other income includes the following:
HK$ million
2025
2024
Bank interest income
244
467
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-11": { "value": "6. TURNOVER Turnover represents net sales of infrastructure materials, interest income from loans granted to associates and joint ventures, sales of waste management services and share of turnover of joint ventures. Sales of infrastructure materials and waste management services were substantially recognised at a point in time. Turnover comprises both sales and interest income from infrastructure investments and share of turnover of joint ventures as follows:
HK$ million
2025
2024
Sales of infrastructure materials
1,333
1,573
Interest income from loans granted to associates
76
98
Interest income from loans granted to joint ventures
1,083
1,325
Sales of waste management services
1,926
1,997
Sales and interest income from infrastructure investments
4,418
4,993
Share of turnover of joint ventures
37,261
33,992
Turnover
41,679
38,985
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-588": { "value": "7. OTHER INCOME Other income includes the following:
HK$ million
2025
2024
Bank interest income
244
467
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-12": { "value": "7. OTHER INCOME Other income includes the following:
HK$ million
2025
2024
Bank interest income
244
467
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-524": { "value": "
8. OPERATING COSTS
Operating costs include the following:
HK$ million
2025
2024
Depreciation of property, plant and equipment
380
301
Amortisation of intangible assets
15
18
Cost of inventories sold
1,208
1,477
Cost of services provided
844
858
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-569": { "value": "8. OPERATING COSTS Operating costs include the following:
HK$ million
2025
2024
Depreciation of property, plant and equipment
380
301
Amortisation of intangible assets
15
18
Cost of inventories sold
1,208
1,477
Cost of services provided
844
858
", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-13": { "value": "8. OPERATING COSTS Operating costs include the following:
HK$ million
2025
2024
Depreciation of property, plant and equipment
380
301
Amortisation of intangible assets
15
18
Cost of inventories sold
1,208
1,477
Cost of services provided
844
858
9. FINANCE COSTS
HK$ million
2025
2024
Interest and other finance costs on
Bank loans
807
765
Notes and bonds
31
172
Lease liabilities
10
13
Others
(33)
(85)
Total
815
865
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-578": { "value": "
HK$ million
2025
2024
Depreciation of property, plant and equipment
380
301
Amortisation of intangible assets
15
18
Cost of inventories sold
1,208
1,477
Cost of services provided
844
858
", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-584": { "value": "9. FINANCE COSTS
HK$ million
2025
2024
Interest and other finance costs on
Bank loans
807
765
Notes and bonds
31
172
Lease liabilities
10
13
Others
(33)
(85)
Total
815
865
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-568": { "value": "9. FINANCE COSTS
HK$ million
2025
2024
Interest and other finance costs on
Bank loans
807
765
Notes and bonds
31
172
Lease liabilities
10
13
Others
(33)
(85)
Total
815
865
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-14": { "value": "10. PROFIT BEFORE TAXATION
HK$ million
2025
2024
Profit before taxation is arrived at after charging:
Staff costs
1,041
1,072
Lease expenses relating to short-term leases and
leases of low-value assets
50
52
Directors\u2019 emoluments (note 33)
109
107
Auditor\u2019s remuneration
11
9
", "dimensions": { "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-525": { "value": "
HK$ million
2025
2024
Profit before taxation is arrived at after charging:
Staff costs
1,041
1,072
Lease expenses relating to short-term leases and
leases of low-value assets
50
52
Directors\u2019 emoluments (note 33)
109
107
Auditor\u2019s remuneration
11
9
", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-15": { "value": "11. TAXATION (a) Taxation is provided for at the applicable tax rates on the estimated assessable profits less available tax losses. Deferred taxation is provided on temporary differences under the liability method using tax rates applicable to the Group\u2019s operations in different countries.
HK$ million
2025
2024
Current taxation \u2013 Hong Kong
2
2
Current taxation \u2013 outside Hong Kong
131
101
Deferred taxation (note 27)
32
23
Total
165
126
(b) Reconciliation between tax charge and accounting profit at Hong Kong profits tax rate:
HK$ million
2025
2024
Profit before taxation
8,843
8,671
Less: Share of results of associates
(2,895)
(2,765)
Share of results of joint ventures
(6,127)
(5,269)
(179)
637
Tax at 16.5% (2024: 16.5%)
(30)
105
Tax impact on:
Different domestic rates of subsidiaries operating
in other tax jurisdictions
(24)
(66)
Income not subject to tax
(335)
(178)
Expenses not deductible for tax purpose
338
85
Tax losses and other temporary differences not recognised
128
144
Others
88
36
Tax charge
165
126
11. TAXATION (CONT\u2019D) (c) Pillar Two model rules In December 2021, the Organisation for Economic Co-operation and Development (\u201cOECD\u201d) released the Pillar Two model rules (the Global Anti-Base Erosion Proposal) for a new global minimum tax reform applicable to multinational enterprise groups with annual revenues of at least \u20ac750 million. CK Hutchison, the ultimate holding company of the Group, is in scope of this Pillar Two tax reform. Following the enactment of the Inland Revenue (Amendment) (Minimum Tax for Multinational Enterprise Groups) Ordinance 2025 in Hong Kong, Pillar Two legislation has been enacted and is effective in most of the jurisdictions where the Group has operations for the financial year beginning on 1st January, 2025. In 2023, the IASB and HKICPA made amendments to IAS 12 and HKAS 12 which provided temporary relief from the requirement to recognise and disclose information about deferred tax assets and liabilities related to Pillar Two income taxes. The Group has applied the mandatory temporary exception from recognising and disclosing information about deferred tax assets and liabilities related to Pillar Two income taxes. Under OECD\u2019s Pillar Two model rules, a top-up tax liability would arise when the effective tax rate in a jurisdiction is below 15%. Based on the information available, current tax exposure or impact on the Group\u2019s income tax position is not material for the relevant jurisdictions which have Pillar Two legislation enacted. The Group would continue to assess the impact of the Pillar Two income taxes legislation on its future financial performance.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-16": { "value": "12. PROFIT FOR THE YEAR AND SEGMENT INFORMATION for the year ended 31st December Infrastructure Investments Investment in Power Assets Holdings Limited United Kingdom Australia Continental Europe Hong Kong and Chinese Mainland Canada New Zealand Total before unallocated items Unallocated items Consolidated HK$ million 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 Turnover \u2013 \u2013 21,744 19,123 6,740 6,965 5,404 4,634 2,596 3,001 2,721 2,737 2,474 2,525 41,679 38,985 \u2013 \u2013 41,679 38,985 Sales and interest income from infrastructure investments \u2013 \u2013 373 428 479 579 227 222 1,333 1,573 80 194 1,926 1,997 4,418 4,993 \u2013 \u2013 4,418 4,993 Bank interest income \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 33 66 3 5 2 4 38 75 206 392 244 467 Other income \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 94 41 \u2013 \u2013 6 7 100 48 15 31 115 79 Change in fair value of other financial assets \u2013 \u2013 (319) \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (319) \u2013 \u2013 \u2013 (319) \u2013 Depreciation and amortisation \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (202) (108) \u2013 \u2013 (192) (210) (394) (318) (1) (1) (395) (319) Other operating costs \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (1,350) (1,640) \u2013 \u2013 (1,518) (1,566) (2,868) (3,206) (690) (625) (3,558) (3,831) Finance costs \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (83) (107) (83) (107) (732) (758) (815) (865) Exchange gain \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 2 \u2013 \u2013 \u2013 \u2013 \u2013 2 131 111 131 113 Share of results of associates and joint ventures 2,246 2,203 3,929 3,553 1,349 1,205 734 385 137 199 535 401 92 88 9,022 8,034 \u2013 \u2013 9,022 8,034 Profit/(Loss) before taxation 2,246 2,203 3,983 3,981 1,828 1,784 961 607 45 133 618 600 233 213 9,914 9,521 (1,071) (850) 8,843 8,671 Taxation \u2013 \u2013 \u2013 \u2013 (44) \u2013 \u2013 \u2013 (2) (9) (90) (76) (33) (28) (169) (113) 4 (13) (165) (126) Profit/(Loss) for the year 2,246 2,203 3,983 3,981 1,784 1,784 961 607 43 124 528 524 200 185 9,745 9,408 (1,067) (863) 8,678 8,545 Attributable to: Shareholders of the Company 2,246 2,203 3,983 3,981 1,784 1,784 961 607 68 132 528 524 200 185 9,770 9,416 (1,505) (1,301) 8,265 8,115 Owners of perpetual capital securities \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 438 438 438 438 Non-controlling interests \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 (25) (8) \u2013 \u2013 \u2013 \u2013 (25) (8) \u2013 \u2013 (25) (8) 2,246 2,203 3,983 3,981 1,784 1,784 961 607 43 124 528 524 200 185 9,745 9,408 (1,067) (863) 8,678 8,545 12. PROFIT FOR THE YEAR AND SEGMENT INFORMATION (CONT\u2019D) for the year ended 31st December Infrastructure Investments Investment in Power Assets Holdings Limited United Kingdom Australia Continental Europe Hong Kong and Chinese Mainland Canada New Zealand Total before unallocated items Unallocated items Consolidated HK$ million 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 2025 2024 Other information Expenditure for segment non-current assets: \u2013 Additions to property, plant and equipment \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 24 60 \u2013 \u2013 278 306 302 366 \u2013 1 302 367 \u2013 Additions to intangible assets \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 34 12 34 12 \u2013 \u2013 34 12 \u2013 Investments in associate and joint ventures \u2013 \u2013 \u2013 1,333 \u2013 4,496 \u2013 148 \u2013 \u2013 83 1,496 \u2013 \u2013 83 7,473 \u2013 \u2013 83 7,473 as at 31st December Assets Interests in associates and joint ventures 32,672 31,357 60,001 55,363 32,244 29,974 16,340 14,300 684 768 7,722 7,528 920 926 150,583 140,216 \u2013 \u2013 150,583 140,216 Property, plant and equipment and investment properties \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 1,376 1,537 \u2013 \u2013 1,920 1,763 3,296 3,300 2 3 3,298 3,303 Other segment assets \u2013 \u2013 \u2013 304 \u2013 \u2013 \u2013 \u2013 1,522 2,258 3 2 2,415 2,366 3,940 4,930 \u2013 \u2013 3,940 4,930 Unallocated corporate assets \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 8,441 9,388 8,441 9,388 Total assets 32,672 31,357 60,001 55,667 32,244 29,974 16,340 14,300 3,582 4,563 7,725 7,530 5,255 5,055 157,819 148,446 8,443 9,391 166,262 157,837 Liabilities Segment liabilities \u2013 \u2013 49 64 5 \u2013 106 95 868 928 138 111 2,367 2,289 3,533 3,487 \u2013 \u2013 3,533 3,487 Unallocated corporate liabilities \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 24,877 23,107 24,877 23,107 Total liabilities \u2013 \u2013 49 64 5 \u2013 106 95 868 928 138 111 2,367 2,289 3,533 3,487 24,877 23,107 28,410 26,594 12. PROFIT FOR THE YEAR AND SEGMENT INFORMATION (CONT\u2019D) Segment profit attributable to shareholders of the Company represents the profit earned by each segment after the profit attributable to owners of perpetual capital securities and non-controlling interests without allocation of gains or losses from treasury activities, corporate overheads and other expenses of the Group\u2019s head office. For the purposes of monitoring segment performance and allocating resources between segments: \u2022 all assets are allocated to reportable segments other than financial assets of the Group\u2019s head office; and \u2022 all liabilities are allocated to reportable segments other than financial and other liabilities of the Group\u2019s head office.", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-17": { "value": "13. EARNINGS PER SHARE The calculation of earnings per share is based on the profit attributable to shareholders of the Company of HK$8,265 million (2024: HK$8,115 million) and on 2,519,610,945 shares (2024: 2,519,610,945 shares) in issue during the year.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-18": { "value": "14. DIVIDENDS
HK$ million
2025
2024
Interim dividend paid of HK$0.73 per share
(2024: HK$0.72 per share)
1,839
1,814
Proposed final dividend of HK$1.88 per share
(2024: HK$1.86 per share) 4,737 4,687
Total
6,576
6,501
HK$ million
2025 2024
Final dividend in respect of the previous financial year,
approved and paid during the year, of HK$1.86 per share
(2024: HK$1.85 per share)
4,687
4,661
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-526": { "value": "1.88", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD/xbrli:shares" } }, "fact-527": { "value": "1.86", "decimals": 2, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD/xbrli:shares" } }, "fact-529": { "value": "4737000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-528": { "value": "687000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:HKD" } }, "fact-19": { "value": "15. PROPERTY, PLANT AND EQUIPMENT
Medium Medium
term term Mains,
leasehold leasehold Freehold pipes, other Leased Furniture,
land in land outside land outside plant and properties fixtures
HK$ million Hong Kong Hong Kong
Hong Kong
Buildings
machinery and others
and others
Total
Cost
At 1st January, 2024
393
141
582
1,457
3,643
521
71
6,808
Transfer between
categories
\u2013
\u2013
\u2013
\u2013
(3)
\u2013
1
(2)
Related to subsidiaries
acquired
\u2013
\u2013
4
\u2013
\u2013
\u2013
\u2013
4
Additions
\u2013
\u2013
267
12
81
22
3
385
Disposals
\u2013
\u2013
\u2013
\u2013
(108)
\u2013
(2)
(110)
Termination of leases
\u2013
\u2013
\u2013
\u2013
\u2013
(31)
\u2013
(31)
Exchange translation
differences
\u2013
(4)
(84)
(39)
(256)
(57)
\u2013
(440)
At 31st December, 2024
393
137
769
1,430
3,357
455
73
6,614
Transfer between
categories
\u2013
\u2013
(120)
(21)
141
\u2013
\u2013
\u2013
Additions
\u2013
\u2013
73
30
198
71
1
373
Disposals
\u2013
\u2013
\u2013
\u2013
(113)
\u2013
(1)
(114)
Termination of leases
\u2013
\u2013
\u2013
\u2013
\u2013
(74)
\u2013
(74)
Exchange translation
differences
\u2013
7
22
45
95
12
2
183
At 31st December, 2025
393
144
744
1,484
3,678
464
75
6,982
Accumulated depreciation
At 1st January, 2024
240
66
44
837
2,312
177
53
3,729
Charge for the year
6
3
9
42
195
41
5
301
Disposals
\u2013
\u2013
\u2013
\u2013
(105)
\u2013
(2)
(107)
Termination of leases
\u2013
\u2013
\u2013
\u2013
\u2013
(20)
\u2013
(20)
Exchange translation
differences
\u2013
(2)
(4)
(18)
(157)
(21)
(1)
(203)
At 31st December, 2024
246
67
49
861
2,245
177
55
3,700
Charge for the year
7
4
5
57
266
36
5
380
Disposals
\u2013
\u2013
\u2013
\u2013
(101)
\u2013
(1)
(102)
Termination of leases
\u2013
\u2013
\u2013
\u2013
\u2013
(17)
\u2013
(17)
Exchange translation
differences
\u2013
3
\u2013
23
70
5
3
104
At 31st December, 2025
253
74
54
941
2,480
201
62
4,065
Carrying value
At 31st December, 2025
140
70
690
543
1,198
263
13
2,917
At 31st December, 2024
147
70
720
569
1,112
278
18
2,914
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-20": { "value": "16. INVESTMENT PROPERTIES
HK$ million
Medium term leases in Hong Kong, at fair value
At 1st January, 2024
408
Change in fair values
(19)
At 31st December, 2024
389
Change in fair values
(8)
At 31st December, 2025
381
The fair values of the Group\u2019s investment properties at 31st December, 2025 and 2024 are determined based on a valuation carried out by Mr. K. B. Wong for and on behalf of Cushman & Wakefield Limited, independent qualified professional valuers not connected with the Group. Mr. K. B. Wong is a member of the Hong Kong Institute of Surveyors. The valuation which reflects the highest and best use was arrived at by reference to comparable market transactions and also taking reference of capitalising the rental income derived from the existing tenancies with due provision for the reversionary income potential of the properties.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-530": { "value": "
17. INTERESTS IN ASSOCIATES
HK$ million
2025
2024
Investment costs
\u2013 Listed in Hong Kong
8,036
8,036
\u2013 Unlisted
2,133
2,133
Share of post-acquisition reserves
29,214
26,964
39,383
37,133
Amounts due by unlisted associates (note 36)
680
935
40,063
38,068
Market value of investment in a listed associate
42,328
41,598
Included in the amounts due by unlisted associates are subordinated loans of HK$531 million (2024:
HK$790 million). The rights in respect of these loans are subordinated to the rights of any other lenders to
the associates.
17. INTERESTS IN ASSOCIATES (CONT\u2019D)
Summarised financial information of Power Assets Holdings Limited (\u201cPower Assets\u201d), the only material
associate, adjusted for any differences in accounting policies and reconciled to the carrying amounts in the
consolidated financial statements, are disclosed below.
(a) Financial information of the material associate as at 31st December
Power Assets
HK$ million
2025
2024
Current assets
3,019
3,488
Non-current assets
95,306
90,589
Current liabilities
(5,049)
(4,077)
Non-current liabilities
(2,551)
(2,924)
Equity
90,725
87,076
Reconciled to the Group\u2019s interests in the material associate
Group\u2019s effective interest
36.01%
36.01%
Group\u2019s shares of net assets of the material associate and its
carrying amount in the consolidated financial statements
32,672
31,357
(b) Financial information of the material associate for the year ended 31st December
Power Assets
HK$ million
2025
2024
Turnover
771
919
Profit for the year
6,236
6,119
Other comprehensive income/(expense)
3,423
(1,785)
Total comprehensive income
9,659
4,334
Dividend received from the material associate
2,164
2,164
(c) Aggregate information of associates that are not individually material
HK$ million
2025
2024
Aggregate carrying amount of individually insignificant
associates in the consolidated financial statements
6,711
5,776
Aggregate amounts of the Group\u2019s share of those associates\u2019
Profit for the year
649
561
Other comprehensive income/(expense)
29
(47)
Total comprehensive income
678
514
Particulars of the principal associates are set out in Appendix 2 on page 157.
18. INTERESTS IN JOINT VENTURES
HK$ million
2025
2024
Investment costs
76,985
77,171
Share of post-acquisition reserves
18,450
10,256
95,435
87,427
Amounts due by joint ventures (note 36)
15,085
14,721
110,520
102,148
Included in the amounts due by joint ventures are subordinated loans of HK$13,917 million (2024:
HK$13,723 million). The rights in respect of these loans are subordinated to the rights of any other lenders
to the joint ventures.
Summarised financial information of CK William UK Holdings Limited (\u201cCK William\u201d) and UK Power
Networks Holdings Limited (\u201cUK Power Networks\u201d), the material joint ventures, adjusted for any differences
in accounting policies, and a reconciliation to the carrying amount in the consolidated financial statements,
are disclosed below.
(a) Financial information of the material joint ventures as at 31st December
CK William
UK Power Networks
HK$ million
2025
2024
2025
2024
Current assets
6,119
5,449
5,497
6,173
Non-current assets
102,268
95,913
186,497
164,665
Current liabilities
(17,306)
(9,483)
(15,325)
(14,780)
Non-current liabilities
(55,885)
(59,262)
(106,487)
(92,069)
Equity
35,196
32,617
70,182
63,989
Reconciled to the Group\u2019s interest
in the joint ventures
Group\u2019s effective interest
40%
40%
40%
40%
Group\u2019s share of net assets of the
joint ventures
14,078
13,047
28,073
25,596
Consolidation adjustments at Group
level and non-controlling interests
35
101
124
117
Carrying amount of the joint ventures in
the consolidated financial statements
14,113
13,148
28,197
25,713
Included in the above assets
and liabilities:
Cash and cash equivalents
2,332
1,780
964
1,207
Current financial liabilities
(excluding trade and other
payables and provisions)
(6,379)
(5,401)
(4,668)
(3,516)
Non-current financial liabilities
(excluding trade and other
payables and provisions)
(35,423)
(47,120)
(69,435)
(61,361)
18. INTERESTS IN JOINT VENTURES (CONT\u2019D)
(b) Financial information of the material joint ventures for the year ended 31st December
CK William
UK Power Networks
HK$ million
2025
2024
2025
2024
Turnover
12,819
12,479
21,458
18,958
Profit for the year
764
613
4,268
4,791
Other comprehensive (expense)/
income
(59)
(538)
573
(1,047)
Total comprehensive income
705
75
4,841
3,744
Dividend received from the joint
ventures
135
87
1,208
992
Included in the above profit:
Depreciation and amortisation
(4,066)
(3,318)
(4,775)
(3,485)
Interest income
60
48
338
305
Interest expense
(2,799)
(2,841)
(3,262)
(2,894)
Income tax expense
(507)
(654)
(1,618)
(1,716)
(c) Aggregate information of joint ventures that are not individually material
HK$ million
2025
2024
Aggregate carrying amount of individually immaterial
joint ventures in the consolidated financial statements
53,125
48,566
Aggregate amounts of the Group\u2019s share of those joint ventures\u2019
Profit for the year
4,114
3,108
Other comprehensive income
270
64
Total comprehensive income
4,384
3,172
Particulars of the principal joint ventures are set out in Appendix 3 on pages 158 and 159.
PRINCIPAL ASSOCIATES
APPENDIX 2
The table below shows the associates as at 31st December, 2025 which, in the opinion of the Directors,
principally affected the results or assets of the Group. To give details of all the associates would, in the opinion
of the Directors, result in particulars of excessive length.
Place of Percentage
incorporation/ of equity
principal place Issued attributable
Name of business share capital
to the Group
Principal activities
Power Assets Holdings Limited
Hong Kong
HK$6,610,008,417
36
Investment in energy
(note 1) and utility-related
businesses
SA Power Networks Partnership
Australia
N/A
23
Electricity distribution
(note 2)
Victoria Power Networks Pty Limited
Australia
A$315,498,640
23
Electricity distribution
(note 3)
Notes:
1. The associate is listed on Hong Kong Stock Exchange.
2. SA Power Networks Partnership, an unincorporated body, is formed by the following companies:
CKI Utilities Development Limited
PAI Utilities Development Limited
Spark Infrastructure SA (No.1) Pty Ltd
Spark Infrastructure SA (No.2) Pty Ltd
Spark Infrastructure SA (No.3) Pty Ltd
CKI Utilities Development Limited and PAI Utilities Development Limited, both of which are associates of the Group,
together own a 51 per cent interest in SA Power Networks Partnership.
The partnership operates and manages the electricity distribution business in the State of South Australia of Australia.
3. Victoria Power Networks Pty Limited owns 100 per cent interests in the following companies:
Powercor Australia Ltd
CitiPower Pty Ltd
The CitiPower Trust
Powercor Australia Ltd and The CitiPower Trust each operates and manages an electricity distribution business in the
State of Victoria of Australia.
PRINCIPAL JOINT VENTURES
APPENDIX 3
The table below shows the joint ventures as at 31st December, 2025 which, in the opinion of the Directors,
principally affected the results or assets of the Group. To give details of all the joint ventures would, in the
opinion of the Directors, result in particulars of excessive length.
Place of Percentage
incorporation/ of equity
principal place Issued attributable
Name of business share capital
to the Group
Principal activities
UK Power Networks Holdings Limited
United Kingdom
\u00a3610,000,000
40
Electricity distribution
ordinary
Northumbrian Water Group Limited United Kingdom \u00a340 ordinary
39
Water supply, sewerage
(note 3) and waste water
businesses
Northern Gas Networks Holdings United Kingdom \u00a371,670,979
47
Gas distribution
Limited ordinary \u00a31
special
Wales & West Gas Networks (Holdings) United Kingdom \u00a329,027
39
Gas distribution
Limited
Electricity First Limited
United Kingdom
\u00a31,005
50
Electricity generation
Eversholt UK Rails Group Limited
United Kingdom
\u00a31,100
65
Leasing of rolling stock
CK William UK Holdings Limited United Kingdom \u00a33,073,005,121
40
Investment holding
(note 1 & 2)
Australian Gas Networks Limited
Australia
A$879,082,753
45
Gas distribution
Canadian Power Holdings Inc.
Canada
C$137,000,002
50
Electricity generation
ordinary
Park\u2019N Fly Canada Inc. (note 3)
Canada
C$280,000,002
65
Off-airport parking
operation
Husky Midstream Limited Partnership
Canada
C$1,153,845,000
16
Oil pipelines, storage
class A units facilities and ancillary
assets operation
C$621,301,154
class B units
C$1,776,923
general
partnership
interest
APPENDIX 3 (CONT\u2019D)
Place of Percentage
incorporation/ of equity
principal place Issued attributable
Name of business share capital
to the Group
Principal activities
CKP (Canada) Holdings Limited
Canada
C$2,112,886,342
25
Water heater and HVAC
(heating, ventilation and
air conditioning) rentals,
sales and services
Wellington Electricity Distribution New Zealand NZ$406,500,100
50
Electricity distribution
Network Limited
Trionista SE
Germany
\u20ac125,000
35
Sub-metering and
related services
AVR-Afvalverwerking B.V.
The Netherlands
\u20ac1
46
Producing energy
from waste
Notes:
1. CK William UK Holdings Limited owns 100 per cent interests in the following companies:
Energy Developments Pty Limited
Multinet Group Holdings Pty Limited
DBNGP Holdings Pty Limited
AGI Development Group Pty Limited
Phoenix Energy Group Holdings Limited
UK Renewables Energy Group Limited
Energy Developments Pty Limited owns and operates an energy generation business mainly in Australia. Multinet
Group Holdings Pty Limited and DBNGP Holdings Pty Limited operate natural gas distribution and transmission
businesses in Australia respectively.
AGI Development Group Pty Limited owns and operates gas pipelines and storage facility in Australia.
Phoenix Energy Group Holdings Limited operates natural gas distribution and transmission businesses in Northern
Ireland.
UK Renewables Energy Group Limited owns and operates energy generation businesses in the UK.
2. CK William UK Holdings Limited owns 66 per cent interests in United Energy Distribution Holdings Pty Limited, which
operates an energy distribution business in Australia.
3. The percentage of equity attributable to the Group includes the additional interests under the agreements dated 30th
December, 2019. Further details are set out in the Company\u2019s announcement dated 31st July, 2019.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-21": { "value": "17. INTERESTS IN ASSOCIATES
HK$ million
2025
2024
Investment costs
\u2013 Listed in Hong Kong
8,036
8,036
\u2013 Unlisted
2,133
2,133
Share of post-acquisition reserves
29,214
26,964
39,383
37,133
Amounts due by unlisted associates (note 36)
680
935
40,063
38,068
Market value of investment in a listed associate
42,328
41,598
Included in the amounts due by unlisted associates are subordinated loans of HK$531 million (2024: HK$790 million). The rights in respect of these loans are subordinated to the rights of any other lenders to the associates. 17. INTERESTS IN ASSOCIATES (CONT\u2019D) Summarised financial information of Power Assets Holdings Limited (\u201cPower Assets\u201d), the only material associate, adjusted for any differences in accounting policies and reconciled to the carrying amounts in the consolidated financial statements, are disclosed below. (a) Financial information of the material associate as at 31st December Power Assets
HK$ million
2025
2024
Current assets
3,019
3,488
Non-current assets
95,306
90,589
Current liabilities
(5,049)
(4,077)
Non-current liabilities
(2,551)
(2,924)
Equity
90,725
87,076
Reconciled to the Group\u2019s interests in the material associate
Group\u2019s effective interest
36.01%
36.01%
Group\u2019s shares of net assets of the material associate and its
carrying amount in the consolidated financial statements
32,672
31,357
(b) Financial information of the material associate for the year ended 31st December
Power Assets
HK$ million
2025
2024
Turnover
771
919
Profit for the year
6,236
6,119
Other comprehensive income/(expense)
3,423
(1,785)
Total comprehensive income
9,659
4,334
Dividend received from the material associate
2,164
2,164
(c) Aggregate information of associates that are not individually material
HK$ million
2025
2024
Aggregate carrying amount of individually insignificant
associates in the consolidated financial statements
6,711
5,776
Aggregate amounts of the Group\u2019s share of those associates\u2019
Profit for the year
649
561
Other comprehensive income/(expense)
29
(47)
Total comprehensive income
678
514
Particulars of the principal associates are set out in Appendix 2 on page 157. PRINCIPAL ASSOCIATES APPENDIX 2 The table below shows the associates as at 31st December, 2025 which, in the opinion of the Directors, principally affected the results or assets of the Group. To give details of all the associates would, in the opinion of the Directors, result in particulars of excessive length.
Place of Percentage
incorporation/ of equity
principal place Issued attributable
Name of business share capital
to the Group
Principal activities
Power Assets Holdings Limited
Hong Kong
HK$6,610,008,417
36
Investment in energy
(note 1) and utility-related
businesses
SA Power Networks Partnership
Australia
N/A
23
Electricity distribution
(note 2)
Victoria Power Networks Pty Limited
Australia
A$315,498,640
23
Electricity distribution
(note 3)
Notes: 1. The associate is listed on Hong Kong Stock Exchange. 2. SA Power Networks Partnership, an unincorporated body, is formed by the following companies: CKI Utilities Development Limited PAI Utilities Development Limited Spark Infrastructure SA (No.1) Pty Ltd Spark Infrastructure SA (No.2) Pty Ltd Spark Infrastructure SA (No.3) Pty Ltd CKI Utilities Development Limited and PAI Utilities Development Limited, both of which are associates of the Group, together own a 51 per cent interest in SA Power Networks Partnership. The partnership operates and manages the electricity distribution business in the State of South Australia of Australia. 3. Victoria Power Networks Pty Limited owns 100 per cent interests in the following companies: Powercor Australia Ltd CitiPower Pty Ltd The CitiPower Trust Powercor Australia Ltd and The CitiPower Trust each operates and manages an electricity distribution business in the State of Victoria of Australia. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-22": { "value": "18. INTERESTS IN JOINT VENTURES
HK$ million
2025
2024
Investment costs
76,985
77,171
Share of post-acquisition reserves
18,450
10,256
95,435
87,427
Amounts due by joint ventures (note 36)
15,085
14,721
110,520
102,148
Included in the amounts due by joint ventures are subordinated loans of HK$13,917 million (2024: HK$13,723 million). The rights in respect of these loans are subordinated to the rights of any other lenders to the joint ventures. Summarised financial information of CK William UK Holdings Limited (\u201cCK William\u201d) and UK Power Networks Holdings Limited (\u201cUK Power Networks\u201d), the material joint ventures, adjusted for any differences in accounting policies, and a reconciliation to the carrying amount in the consolidated financial statements, are disclosed below. (a) Financial information of the material joint ventures as at 31st December
CK William
UK Power Networks
HK$ million
2025
2024
2025
2024
Current assets
6,119
5,449
5,497
6,173
Non-current assets
102,268
95,913
186,497
164,665
Current liabilities
(17,306)
(9,483)
(15,325)
(14,780)
Non-current liabilities
(55,885)
(59,262)
(106,487)
(92,069)
Equity
35,196
32,617
70,182
63,989
Reconciled to the Group\u2019s interest
in the joint ventures
Group\u2019s effective interest
40%
40%
40%
40%
Group\u2019s share of net assets of the
joint ventures
14,078
13,047
28,073
25,596
Consolidation adjustments at Group
level and non-controlling interests
35
101
124
117
Carrying amount of the joint ventures in
the consolidated financial statements
14,113
13,148
28,197
25,713
Included in the above assets
and liabilities:
Cash and cash equivalents
2,332
1,780
964
1,207
Current financial liabilities
(excluding trade and other
payables and provisions)
(6,379)
(5,401)
(4,668)
(3,516)
Non-current financial liabilities
(excluding trade and other
payables and provisions)
(35,423)
(47,120)
(69,435)
(61,361)
18. INTERESTS IN JOINT VENTURES (CONT\u2019D) (b) Financial information of the material joint ventures for the year ended 31st December
CK William
UK Power Networks
HK$ million
2025
2024
2025
2024
Turnover
12,819
12,479
21,458
18,958
Profit for the year
764
613
4,268
4,791
Other comprehensive (expense)/
income
(59)
(538)
573
(1,047)
Total comprehensive income
705
75
4,841
3,744
Dividend received from the joint
ventures
135
87
1,208
992
Included in the above profit:
Depreciation and amortisation
(4,066)
(3,318)
(4,775)
(3,485)
Interest income
60
48
338
305
Interest expense
(2,799)
(2,841)
(3,262)
(2,894)
Income tax expense
(507)
(654)
(1,618)
(1,716)
(c) Aggregate information of joint ventures that are not individually material
HK$ million
2025
2024
Aggregate carrying amount of individually immaterial
joint ventures in the consolidated financial statements
53,125
48,566
Aggregate amounts of the Group\u2019s share of those joint ventures\u2019
Profit for the year
4,114
3,108
Other comprehensive income
270
64
Total comprehensive income
4,384
3,172
Particulars of the principal joint ventures are set out in Appendix 3 on pages 158 and 159. PRINCIPAL JOINT VENTURES APPENDIX 3 The table below shows the joint ventures as at 31st December, 2025 which, in the opinion of the Directors, principally affected the results or assets of the Group. To give details of all the joint ventures would, in the opinion of the Directors, result in particulars of excessive length.
Place of Percentage
incorporation/ of equity
principal place Issued attributable
Name of business share capital
to the Group
Principal activities
UK Power Networks Holdings Limited
United Kingdom
\u00a3610,000,000
40
Electricity distribution
ordinary
Northumbrian Water Group Limited United Kingdom \u00a340 ordinary
39
Water supply, sewerage
(note 3) and waste water
businesses
Northern Gas Networks Holdings United Kingdom \u00a371,670,979
47
Gas distribution
Limited ordinary \u00a31
special
Wales & West Gas Networks (Holdings) United Kingdom \u00a329,027
39
Gas distribution
Limited
Electricity First Limited
United Kingdom
\u00a31,005
50
Electricity generation
Eversholt UK Rails Group Limited
United Kingdom
\u00a31,100
65
Leasing of rolling stock
CK William UK Holdings Limited United Kingdom \u00a33,073,005,121
40
Investment holding
(note 1 & 2)
Australian Gas Networks Limited
Australia
A$879,082,753
45
Gas distribution
Canadian Power Holdings Inc.
Canada
C$137,000,002
50
Electricity generation
ordinary
Park\u2019N Fly Canada Inc. (note 3)
Canada
C$280,000,002
65
Off-airport parking
operation
Husky Midstream Limited Partnership
Canada
C$1,153,845,000
16
Oil pipelines, storage
class A units facilities and ancillary
assets operation
C$621,301,154
class B units
C$1,776,923
general
partnership
interest
APPENDIX 3 (CONT\u2019D)
Place of Percentage
incorporation/ of equity
principal place Issued attributable
Name of business share capital
to the Group
Principal activities
CKP (Canada) Holdings Limited
Canada
C$2,112,886,342
25
Water heater and HVAC
(heating, ventilation and
air conditioning) rentals,
sales and services
Wellington Electricity Distribution New Zealand NZ$406,500,100
50
Electricity distribution
Network Limited
Trionista SE
Germany
\u20ac125,000
35
Sub-metering and
related services
AVR-Afvalverwerking B.V.
The Netherlands
\u20ac1
46
Producing energy
from waste
Notes: 1. CK William UK Holdings Limited owns 100 per cent interests in the following companies: Energy Developments Pty Limited Multinet Group Holdings Pty Limited DBNGP Holdings Pty Limited AGI Development Group Pty Limited Phoenix Energy Group Holdings Limited UK Renewables Energy Group Limited Energy Developments Pty Limited owns and operates an energy generation business mainly in Australia. Multinet Group Holdings Pty Limited and DBNGP Holdings Pty Limited operate natural gas distribution and transmission businesses in Australia respectively. AGI Development Group Pty Limited owns and operates gas pipelines and storage facility in Australia. Phoenix Energy Group Holdings Limited operates natural gas distribution and transmission businesses in Northern Ireland. UK Renewables Energy Group Limited owns and operates energy generation businesses in the UK. 2. CK William UK Holdings Limited owns 66 per cent interests in United Energy Distribution Holdings Pty Limited, which operates an energy distribution business in Australia. 3. The percentage of equity attributable to the Group includes the additional interests under the agreements dated 30th December, 2019. Further details are set out in the Company\u2019s announcement dated 31st July, 2019.", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-531": { "value": "
19. OTHER FINANCIAL ASSETS
HK$ million
2025
2024
Financial assets at fair value through profit or loss
Equity securities, unlisted
46
350
Other investments
#
1,189
1,189
Total
1,235
1,539
#
Other investments include the investments under the agreement made as of 31st August, 2018 and as amended
as of 30th December, 2019 with CK Hutchison Holdings Limited and its wholly-owned subsidiary.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-579": { "value": "19. OTHER FINANCIAL ASSETS
HK$ million
2025
2024
Financial assets at fair value through profit or loss
Equity securities, unlisted
46
350
Other investments
#
1,189
1,189
Total
1,235
1,539
# Other investments include the investments under the agreement made as of 31st August, 2018 and as amended as of 30th December, 2019 with CK Hutchison Holdings Limited and its wholly-owned subsidiary.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-570": { "value": "19. OTHER FINANCIAL ASSETS
HK$ million
2025
2024
Financial assets at fair value through profit or loss
Equity securities, unlisted
46
350
Other investments
#
1,189
1,189
Total
1,235
1,539
# Other investments include the investments under the agreement made as of 31st August, 2018 and as amended as of 30th December, 2019 with CK Hutchison Holdings Limited and its wholly-owned subsidiary.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-23": { "value": "19. OTHER FINANCIAL ASSETS
HK$ million
2025
2024
Financial assets at fair value through profit or loss
Equity securities, unlisted
46
350
Other investments
#
1,189
1,189
Total
1,235
1,539
# Other investments include the investments under the agreement made as of 31st August, 2018 and as amended as of 30th December, 2019 with CK Hutchison Holdings Limited and its wholly-owned subsidiary.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-24": { "value": "20. DERIVATIVE FINANCIAL INSTRUMENTS
2025
2024
HK$ million
Assets
Liabilities
Assets
Liabilities
Forward foreign exchange contracts
90
(491)
436
(155)
Cross currency swaps
874
(368)
1,360
(240)
Interest rate swaps
22
(9)
7
\u2013
986
(868)
1,803
(395)
Portion classified as:
Non-current
896
(377)
1,281
(2)
Current
90
(491)
522
(393)
986
(868)
1,803
(395)
20. DERIVATIVE FINANCIAL INSTRUMENTS (CONT\u2019D) Currency Derivatives During the current year, the Group utilised currency derivatives to hedge long-term foreign investments. The Group is a party to a variety of foreign currency forward contracts and cross currency swaps in the management of its exchange rate exposures. The following contracts are outstanding as at the end of the reporting period and the major terms of these contracts are as follows:
As at 31st December, 2025
Notional amount
Maturity
Sell AUD 159.3 million
^
2026
Sell CAD 416.6 million
^
2026
Sell GBP 2,414.3 million
^
2026
Sell NZD 280.0 million
^
2026
Sell EUR 82.3 million
^
2026
Sell EUR 65.0 million
^
2027
Sell AUD 1,414.8 million
^
2027
Sell CAD 332.5 million
^
2028
Sell CAD 125.0 million
^
2030
Sell EUR 200.0 million
^
2030
Sell EUR 450.0 million
^
2031
Sell CAD 100.0 million
^
2031
Sell CAD 150.0 million
^
2032
Sell EUR 250.0 million
^
2035
As at 31st December, 2024
Notional amount
Maturity
Sell AUD 159.3 million
^
2025
Sell CAD 1,024.1 million
^
2025
Sell GBP 2,487.4 million
^
2025
Sell NZD 280.0 million
^
2025
Sell EUR 532.3 million
^
2025
Sell EUR 65.0 million
^
2027
Sell AUD 1,414.8 million
^
2027
Sell EUR 450.0 million
^
2031
Sell CAD 100.0 million
^
2031
^ designated as hedging instrument in accordance with IFRS 9/HKFRS 9 20. DERIVATIVE FINANCIAL INSTRUMENTS (CONT\u2019D) Currency Derivatives (Cont\u2019d) The fair values of the above currency derivatives that are designated and effective as net investment hedges totalling HK$105 million (2024: HK$1,401 million) (net assets to the Group) have been deferred in equity at 31st December, 2025. None of the above currency derivatives is designated and effective as cash flow hedges and fair value hedges at 31st December, 2025 and 2024. Interest Rate Swaps During the current year, the Group utilised interest rate swaps to manage its exposure to interest rate movements on its bank borrowings by swapping a proportion of those borrowings from floating rates to fixed rates. The notional principal amounts of the interest rate swap contracts outstanding as at 31st December, 2025 and 2024 and the major terms of these contracts are as follows:
Weighted Notional
As at 31st December, 2025 Floating average fixed principal
HK$ million interest rate interest rate amount
Contracts maturing in 2028
BKBM*
3.51%
791
Contracts maturing in 2029
EURIBOR*
2.23%
5,496
Weighted Notional
As at 31st December, 2024 Floating average fixed principal
HK$ million interest rate interest rate amount
Contracts maturing in 2025
BKBM*
4.13%
660
Contracts maturing in 2025
BBSW*
2.70%
2,469
* BKBM \u2013 New Zealand Bank Bill Reference Rate BBSW \u2013 Australian Bank Bill Swap Reference Rate EURIBOR \u2013 Euro Interbank Offered Rate The fair values of the above interest rate swaps that are designated and effective as cash flow hedges totalling HK$13 million (2024: HK$7 million) (net assets to the Group) have been deferred in equity at 31st December, 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfDerivativeFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-532": { "value": "
21. GOODWILL AND INTANGIBLE ASSETS
HK$ million
2025
2024
Goodwill
799
760
Intangible assets
1,291
1,265
Total
2,090
2,025
Goodwill
HK$ million
2025
2024
At 1st January
760
848
Addition
18
6
Exchange difference
21
(94)
At 31st December
799
760
For the purpose of impairment test, the recoverable amount of the cash-generating units is determined
based on value in use calculations.
The Group prepared its cash flow projections of each cash-generating unit based on the latest approved
budget plus extrapolated cash flows for the subsequent 4 years (2024: 4 years) except for a landfill
where the whole life model is used. Cash flow projections for each cash-generating unit are based on
the expected terminal growth rate of 3 per cent (2024: 3 per cent). The Group considers that cash flow
projections of 5 years (2024: 5 years) are appropriate as they entered long-term contracts with customers.
The model uses a terminal value which is equal to eight to ten times of earnings before interest, taxation,
depreciation and amortisation and discount rate of 8.1 per cent to 9.1 per cent (2024: 8.5 per cent to
9.8 per cent). The impairment test of its assets is then assessed using the value in use for each cash-
generating unit. Based on impairment tests prepared, there is no impairment for goodwill as at 31st
December, 2025 and 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-571": { "value": "21. GOODWILL AND INTANGIBLE ASSETS
HK$ million
2025
2024
Goodwill
799
760
Intangible assets
1,291
1,265
Total
2,090
2,025
Intangible Assets
Brand
name andCustomerResourceComputerOperation
HK$ milliontrademarkscontractsconsentssoftware
license
Others
Total
Cost
At 1st January, 2024
117
53
1,446
53
87
78
1,834
Additions
\u2013
\u2013
\u2013
\u2013
\u2013
6
6
Transfer
\u2013
\u2013
2
\u2013
\u2013
\u2013
2
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
(16)
(16)
Exchange translation differences
(13)
(5)
(159)
(7)
(2)
(9)
(195)
At 31st December, 2024
104
48
1,289
46
85
59
1,631
Additions
\u2013
9
4
2
\u2013
1
16
Transfer
\u2013
\u2013
1
\u2013
\u2013
\u2013
1
Disposals
\u2013
\u2013
\u2013
(34)
\u2013
(10)
(44)
Exchange translation differences
3
1
34
2
4
2
46
At 31st December, 2025
107
58
1,328
16
89
52
1,650
Accumulated amortisation
At 1st January, 2024
\u2013
53
185
50
87
8
383
Charge for the year
\u2013
\u2013
18
\u2013
\u2013
\u2013
18
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
(1)
(1)
Exchange translation differences
\u2013
(5)
(20)
(6)
(2)
(1)
(34)
At 31st December, 2024
\u2013
48
183
44
85
6
366
Charge for the year
\u2013
\u2013
14
1
\u2013
\u2013
15
Disposals
\u2013
\u2013
\u2013
(34)
\u2013
\u2013
(34)
Exchange translation differences
\u2013
1
4
3
4
\u2013
12
At 31st December, 2025
\u2013
49
201
14
89
6
359
Carrying value
At 31st December, 2025
107
9
1,127
2
\u2013
46
1,291
At 31st December, 2024
104
\u2013
1,106
2
\u2013
53
1,265
For brand name and trademarks of the Group that are regarded to have indefinite useful lives, there is no
foreseeable limit to the period over which these assets are expected to generate cash flows for the Group.
For other intangible assets of the Group that are regarded to have finite useful lives, they are amortised on
a straight-line basis according to their license periods or contract lives.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-25": { "value": "21. GOODWILL AND INTANGIBLE ASSETS
HK$ million
2025
2024
Goodwill
799
760
Intangible assets
1,291
1,265
Total
2,090
2,025
Goodwill
HK$ million
2025
2024
At 1st January
760
848
Addition
18
6
Exchange difference
21
(94)
At 31st December
799
760
For the purpose of impairment test, the recoverable amount of the cash-generating units is determined based on value in use calculations. The Group prepared its cash flow projections of each cash-generating unit based on the latest approved budget plus extrapolated cash flows for the subsequent 4 years (2024: 4 years) except for a landfill where the whole life model is used. Cash flow projections for each cash-generating unit are based on the expected terminal growth rate of 3 per cent (2024: 3 per cent). The Group considers that cash flow projections of 5 years (2024: 5 years) are appropriate as they entered long-term contracts with customers. The model uses a terminal value which is equal to eight to ten times of earnings before interest, taxation, depreciation and amortisation and discount rate of 8.1 per cent to 9.1 per cent (2024: 8.5 per cent to 9.8 per cent). The impairment test of its assets is then assessed using the value in use for each cash- generating unit. Based on impairment tests prepared, there is no impairment for goodwill as at 31st December, 2025 and 2024. 21. GOODWILL AND INTANGIBLE ASSETS (CONT\u2019D) Intangible Assets
Brand
name andCustomerResourceComputerOperation
HK$ milliontrademarkscontractsconsentssoftware
license
Others
Total
Cost
At 1st January, 2024
117
53
1,446
53
87
78
1,834
Additions
\u2013
\u2013
\u2013
\u2013
\u2013
6
6
Transfer
\u2013
\u2013
2
\u2013
\u2013
\u2013
2
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
(16)
(16)
Exchange translation differences
(13)
(5)
(159)
(7)
(2)
(9)
(195)
At 31st December, 2024
104
48
1,289
46
85
59
1,631
Additions
\u2013
9
4
2
\u2013
1
16
Transfer
\u2013
\u2013
1
\u2013
\u2013
\u2013
1
Disposals
\u2013
\u2013
\u2013
(34)
\u2013
(10)
(44)
Exchange translation differences
3
1
34
2
4
2
46
At 31st December, 2025
107
58
1,328
16
89
52
1,650
Accumulated amortisation
At 1st January, 2024
\u2013
53
185
50
87
8
383
Charge for the year
\u2013
\u2013
18
\u2013
\u2013
\u2013
18
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
(1)
(1)
Exchange translation differences
\u2013
(5)
(20)
(6)
(2)
(1)
(34)
At 31st December, 2024
\u2013
48
183
44
85
6
366
Charge for the year
\u2013
\u2013
14
1
\u2013
\u2013
15
Disposals
\u2013
\u2013
\u2013
(34)
\u2013
\u2013
(34)
Exchange translation differences
\u2013
1
4
3
4
\u2013
12
At 31st December, 2025
\u2013
49
201
14
89
6
359
Carrying value
At 31st December, 2025
107
9
1,127
2
\u2013
46
1,291
At 31st December, 2024
104
\u2013
1,106
2
\u2013
53
1,265
For brand name and trademarks of the Group that are regarded to have indefinite useful lives, there is no foreseeable limit to the period over which these assets are expected to generate cash flows for the Group. For other intangible assets of the Group that are regarded to have finite useful lives, they are amortised on a straight-line basis according to their license periods or contract lives.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-580": { "value": "For the purpose of impairment test, the recoverable amount of the cash-generating units is determined based on value in use calculations. The Group prepared its cash flow projections of each cash-generating unit based on the latest approved budget plus extrapolated cash flows for the subsequent 4 years (2024: 4 years) except for a landfill where the whole life model is used. Cash flow projections for each cash-generating unit are based on the expected terminal growth rate of 3 per cent (2024: 3 per cent). The Group considers that cash flow projections of 5 years (2024: 5 years) are appropriate as they entered long-term contracts with customers. The model uses a terminal value which is equal to eight to ten times of earnings before interest, taxation, depreciation and amortisation and discount rate of 8.1 per cent to 9.1 per cent (2024: 8.5 per cent to 9.8 per cent). The impairment test of its assets is then assessed using the value in use for each cash- generating unit. Based on impairment tests prepared, there is no impairment for goodwill as at 31st December, 2025 and 2024. The aging analysis of the Group\u2019s trade debtors presented based on the invoice dates is as follows:
HK$ million
2025
2024
Less than 1 month
231
189
1 to 3 months
42
42
More than 3 months but less than 12 months
8
20
More than 12 months
9
8
Gross total
290
259
Loss allowance
(16)
(9)
Total after allowance
274
250
Trade with customers is carried out largely on credit, except for new customers, residential customers
of waste management services and customers with unsatisfactory payment records, where payment in
advance is normally required. Invoices are normally due within 1 month of issuance, except for certain well-
established customers, where the terms are extended to 2 months, and certain customers with disputed
items, where the terms are negotiated individually. Each customer has a maximum credit limit, which was
granted and approved by senior management in accordance with the laid-down credit review policy and
procedures.
During the year ended 31st December, 2025, the Group measured the loss allowance based on provision
matrix or individual assessment under the expected credit loss model.
The Group used average loss rates ranging from 0 to 55.77 per cent (2024: from 0 to 32.23 per cent) for
provision matrix assessment. The average loss rates were estimated based on historically observed default
rates of the debtors and were adjusted for any forward-looking information that was available without
undue cost or effort.
The movement in the loss allowance during the year is as follows:
HK$ million
2025
2024
At 1st January
9
10
Impairment loss recognised
11
6
Impairment loss written back
(4)
(7)
At 31st December
16
9
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-26": { "value": "22. INVENTORIES
HK$ million
2025
2024
Raw materials
46
53
Work-in-progress
34
17
Stores, spare parts and supplies
17
20
Finished goods
21
23
Total
118
113
", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-533": { "value": "
23. DEBTORS AND PREPAYMENTS
HK$ million
2025
2024
Trade debtors
274
250
Prepayments, deposits and other receivables
325
482
Total
599
732
The aging analysis of the Group\u2019s trade debtors presented based on the invoice dates is as follows:
HK$ million
2025
2024
Less than 1 month
231
189
1 to 3 months
42
42
More than 3 months but less than 12 months
8
20
More than 12 months
9
8
Gross total
290
259
Loss allowance
(16)
(9)
Total after allowance
274
250
23. DEBTORS AND PREPAYMENTS (CONT\u2019D) Trade with customers is carried out largely on credit, except for new customers, residential customers of waste management services and customers with unsatisfactory payment records, where payment in advance is normally required. Invoices are normally due within 1 month of issuance, except for certain well- established customers, where the terms are extended to 2 months, and certain customers with disputed items, where the terms are negotiated individually. Each customer has a maximum credit limit, which was granted and approved by senior management in accordance with the laid-down credit review policy and procedures. During the year ended 31st December, 2025, the Group measured the loss allowance based on provision matrix or individual assessment under the expected credit loss model. The Group used average loss rates ranging from 0 to 55.77 per cent (2024: from 0 to 32.23 per cent) for provision matrix assessment. The average loss rates were estimated based on historically observed default rates of the debtors and were adjusted for any forward-looking information that was available without undue cost or effort. The movement in the loss allowance during the year is as follows:
HK$ million
2025
2024
At 1st January
9
10
Impairment loss recognised
11
6
Impairment loss written back
(4)
(7)
At 31st December
16
9
", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-27": { "value": "23. DEBTORS AND PREPAYMENTS
HK$ million
2025
2024
Trade debtors
274
250
Prepayments, deposits and other receivables
325
482
Total
599
732
The aging analysis of the Group\u2019s trade debtors presented based on the invoice dates is as follows:
HK$ million
2025
2024
Less than 1 month
231
189
1 to 3 months
42
42
More than 3 months but less than 12 months
8
20
More than 12 months
9
8
Gross total
290
259
Loss allowance
(16)
(9)
Total after allowance
274
250
23. DEBTORS AND PREPAYMENTS (CONT\u2019D) Trade with customers is carried out largely on credit, except for new customers, residential customers of waste management services and customers with unsatisfactory payment records, where payment in advance is normally required. Invoices are normally due within 1 month of issuance, except for certain well- established customers, where the terms are extended to 2 months, and certain customers with disputed items, where the terms are negotiated individually. Each customer has a maximum credit limit, which was granted and approved by senior management in accordance with the laid-down credit review policy and procedures. During the year ended 31st December, 2025, the Group measured the loss allowance based on provision matrix or individual assessment under the expected credit loss model. The Group used average loss rates ranging from 0 to 55.77 per cent (2024: from 0 to 32.23 per cent) for provision matrix assessment. The average loss rates were estimated based on historically observed default rates of the debtors and were adjusted for any forward-looking information that was available without undue cost or effort. The movement in the loss allowance during the year is as follows:
HK$ million
2025
2024
At 1st January
9
10
Impairment loss recognised
11
6
Impairment loss written back
(4)
(7)
At 31st December
16
9
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-572": { "value": "The aging analysis of the Group\u2019s trade debtors presented based on the invoice dates is as follows:
HK$ million
2025
2024
Less than 1 month
231
189
1 to 3 months
42
42
More than 3 months but less than 12 months
8
20
More than 12 months
9
8
Gross total
290
259
Loss allowance
(16)
(9)
Total after allowance
274
250
Trade with customers is carried out largely on credit, except for new customers, residential customers of waste management services and customers with unsatisfactory payment records, where payment in advance is normally required. Invoices are normally due within 1 month of issuance, except for certain well- established customers, where the terms are extended to 2 months, and certain customers with disputed items, where the terms are negotiated individually. Each customer has a maximum credit limit, which was granted and approved by senior management in accordance with the laid-down credit review policy and procedures. During the year ended 31st December, 2025, the Group measured the loss allowance based on provision matrix or individual assessment under the expected credit loss model. The Group used average loss rates ranging from 0 to 55.77 per cent (2024: from 0 to 32.23 per cent) for provision matrix assessment. The average loss rates were estimated based on historically observed default rates of the debtors and were adjusted for any forward-looking information that was available without undue cost or effort. The movement in the loss allowance during the year is as follows:
HK$ million
2025
2024
At 1st January
9
10
Impairment loss recognised
11
6
Impairment loss written back
(4)
(7)
At 31st December
16
9
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-28": { "value": "24. BANK BALANCES AND DEPOSITS Bank balances and deposits carry average effective interest rate at 4.2 per cent (2024: 5.5 per cent) per annum.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-29": { "value": "25. BANK AND OTHER LOANS
HK$ million
2025
2024
Unsecured bank loans repayable:
Within 1 year
2,733
3,214
In the 2nd year
6,157
2,506
In the 3rd to 5th year, inclusive
9,453
11,107
18,343
16,827
Unsecured notes repayable:
Within 1 year
\u2013
\u2013
In the 2nd year
1,007
\u2013
In the 3rd to 5th year, inclusive
\u2013
1,026
1,007
1,026
Secured bank loans repayable:
Within 1 year
\u2013
1,388
In the 2nd year
\u2013
\u2013
In the 3rd to 5th year, inclusive
1,485
\u2013
1,485
1,388
Total
20,835
19,241
Portion classified as:
Current liabilities
2,733
4,602
Non-current liabilities
18,102
14,639
Total
20,835
19,241
25. BANK AND OTHER LOANS (CONT\u2019D) The carrying amounts of the Group\u2019s borrowings are denominated in the following currencies:
Bank loans
Notes
Total
HK$ million
2025
2024
2025
2024
2025
2024
AUD
11,223
10,489
\u2013
\u2013
11,223
10,489
JPY
\u2013
\u2013
747
766
747
766
EUR
6,412
5,663
\u2013
\u2013
6,412
5,663
NZD
1,485
1,388
\u2013
\u2013
1,485
1,388
Others
708
675
260
260
968
935
Total
19,828
18,215
1,007
1,026
20,835
19,241
The average effective interest rate of the Group\u2019s bank loans is 4.15 per cent (2024: 4.80 per cent) per annum. The Group\u2019s notes of HK$1,007 million (2024: HK$1,026 million) were arranged at fixed interest rate and exposed the Group to fair value interest rate risk. Other borrowings were arranged at floating rates, thus exposed the Group to cash flow interest rate risk. Bank loans carried interest at floating rate, which was determined with reference to BBSY*, EURIBOR, BKBM or CORRA* plus an average margin less than 1 per cent (2024: BBSY*, EURIBOR, BKBM or CORRA* plus an average margin less than 1 per cent) per annum. Fixed rate notes carried interest ranging from 2.6 per cent to 4.0 per cent (2024: interest ranging from 2.6 per cent to 4.0 per cent) per annum. Certain assets were pledged to secure bank loans totalling HK$1,485 million (2024: HK$1,388 million) granted to the Group. * BBSY \u2013 Australian Bank Bill Swap Bid Rate CORRA \u2013 Canadian Overnight Repo Rate Average", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-534": { "value": "
26. CREDITORS, ACCRUALS AND OTHERS
HK$ million
2025
2024
Trade creditors
220
236
Other payables and accruals
5,627
5,865
Lease liabilities
44
36
Total
5,891
6,137
The aging analysis of the Group\u2019s trade creditors is as follows:
HK$ million
2025
2024
Current
138
132
1 month
33
56
2 to 3 months
25
15
Over 3 months
24
33
Total
220
236
At 31st December, 2025, non-current lease liabilities of HK$221 million (2024: HK$270 million) is included
under other non-current liabilities.
The aging analysis of the Group\u2019s lease liabilities is as follows:
HK$ million
2025
2024
Within 1 year
44
36
More than 1 year but not more than 2 years
39
36
More than 2 years but not more than 5 years
86
97
More than 5 years
96
137
265
306
Less: Amount due for settlement within 12 months shown
under current liabilities
(44)
(36)
Amount due for settlement after 12 months shown under
non-current liabilities (included in other non-current liabilities)
221
270
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-30": { "value": "26. CREDITORS, ACCRUALS AND OTHERS
HK$ million
2025
2024
Trade creditors
220
236
Other payables and accruals
5,627
5,865
Lease liabilities
44
36
Total
5,891
6,137
The aging analysis of the Group\u2019s trade creditors is as follows:
HK$ million
2025
2024
Current
138
132
1 month
33
56
2 to 3 months
25
15
Over 3 months
24
33
Total
220
236
At 31st December, 2025, non-current lease liabilities of HK$221 million (2024: HK$270 million) is included under other non-current liabilities. The aging analysis of the Group\u2019s lease liabilities is as follows:
HK$ million
2025
2024
Within 1 year
44
36
More than 1 year but not more than 2 years
39
36
More than 2 years but not more than 5 years
86
97
More than 5 years
96
137
265
306
Less: Amount due for settlement within 12 months shown
under current liabilities
(44)
(36)
Amount due for settlement after 12 months shown under
non-current liabilities (included in other non-current liabilities)
221
270
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-31": { "value": "27. DEFERRED TAX ASSETS/LIABILITIES
HK$ million
2025
2024
Deferred tax assets
(3)
(1)
Deferred tax liabilities
515
461
Total
512
460
The followings are the major deferred tax (assets)/liabilities recognised by the Group and movements thereon during the current and prior years:
Fair value
Accelerated arising from
tax Tax business
HK$ million depreciation losses
combination
Others
Total
At 1st January, 2024
121
(67)
368
82
504
Charge/(Credit) to profit for the year
24
(21)
(3)
23
23
Exchange translation differences
(4)
\u2013
(40)
(7)
(51)
Others
\u2013
\u2013
\u2013
(16)
(16)
At 31st December, 2024
141
(88)
325
82
460
Charge/(Credit) to profit for the year
4
2
(3)
29
32
Exchange translation differences
1
\u2013
9
5
15
Others
\u2013
6
2
(3)
5
At 31st December, 2025
146
(80)
333
113
512
Apart from the unused tax losses of which the deferred tax assets were recognised as presented above, the Group had unused tax losses and other unused tax credits totalling HK$5,741 million (2024: HK$5,340 million) at 31st December, 2025. No deferred tax asset has been recognised in respect of these tax losses and tax credits due to the unpredictability of future profit streams to utilise the available tax losses and tax credits. These unutilised tax losses and tax credits can be carried forward against future taxable income. Of the total amounts unrecognised, HK$269 million (2024: HK$263 million) is expected to expire within five years and the remaining balances have no expiry date.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-32": { "value": "28. RETIREMENT PLANS Defined Contribution Retirement Plans The Group provides defined contribution retirement plans for its eligible employees. Contributions to the defined contribution plans in Hong Kong are made by either the employer only at 10 per cent of the employees\u2019 monthly basic salaries or by both the employer and the employees each at 5 or 10 per cent (2024: 5 or 10 per cent) of the employees\u2019 monthly basic salaries. The Company and its Hong Kong subsidiaries also participate in master trust Mandatory Provident Fund (\u201cMPF\u201d) schemes operated by independent service providers. Mandatory contributions to these MPF schemes are made by both the employers and employees at 5 per cent of the employees\u2019 monthly relevant income each capped at HK$30,000. Contribution to the defined contribution plans in New Zealand are made by either the employer only at 9 per cent of the employees\u2019 monthly basic salaries or by both the employer and employees each at 4 to 9 per cent of the employees\u2019 monthly basic salaries. As the Group\u2019s retirement plans in Hong Kong, are all MPF-exempted recognised occupational retirement schemes (\u201cORSO schemes\u201d), except for certain subsidiaries of which the new Hong Kong employees have to join the MPF schemes, the Group offers an option to its new Hong Kong employees to elect between the ORSO schemes and the MPF schemes. The Group\u2019s costs in respect of defined contribution plans for the year amounted to HK$32 million (2024: HK$32 million). No forfeited contributions and earnings for the year under the defined contribution plans were used to reduce the existing level of contributions (2024: nil). At 31st December, 2025, there were no forfeited contributions and earnings available to the Group to reduce its contributions to the defined contribution plans in future years (2024: nil).", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-535": { "value": "
29. SHARE CAPITAL
Number of Shares
Amount
2025
2024
2025
2024
HK$ million
HK$ million
Authorised:
Ordinary shares of HK$1 each
Issued and fully paid:
4,000,000,000
4,000,000,000
4,000
4,000
Ordinary shares of HK$1 each
2,519,610,945
2,519,610,945
2,520
2,520
", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-33": { "value": "29. SHARE CAPITAL
Number of Shares
Amount
2025
2024
2025
2024
HK$ million
HK$ million
Authorised:
Ordinary shares of HK$1 each
Issued and fully paid:
4,000,000,000
4,000,000,000
4,000
4,000
Ordinary shares of HK$1 each
2,519,610,945
2,519,610,945
2,520
2,520
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-34": { "value": "30. PERPETUAL CAPITAL SECURITIES On 23rd August, 2017, the Group issued US$500 million 4.85 per cent guaranteed perpetual capital securities at an issue price of 100 per cent. These perpetual capital securities were issued for general corporate funding purposes. Distributions on these perpetual capital securities are paid semi-annually in arrears from 23rd August, 2017 and may be deferred at the discretion of the Group. These perpetual capital securities have no fixed maturity and are redeemable at the Group\u2019s option on or after 23rd August, 2022 at their principal amounts together with any accrued, unpaid or deferred distributions. While any distributions are unpaid or deferred, the Company will not declare, pay dividends or make distributions or similar periodic payments in respect of, or repurchase, redeem or otherwise acquire any securities of lower or equal rank. On 3rd November, 2017, the Group issued US$150 million 4.85 per cent guaranteed perpetual capital securities at an issue price of 100 per cent plus an amount corresponding to accrued distribution from and including 23rd August, 2017 to, but excluding 3rd November, 2017. The perpetual capital securities were issued for general corporate funding purposes. Distributions on these perpetual capital securities are paid from 23rd August, 2017 and may be deferred at the discretion of the Group. These perpetual capital securities have no fixed maturity and are redeemable at the Group\u2019s option on or after 23rd August, 2022 at their principal amounts together with any accrued, unpaid or deferred distributions. While any distributions are unpaid or deferred, the Company will not declare, pay dividends or make distributions or similar periodic payments in respect of, or repurchase, redeem or otherwise acquire any securities of lower or equal rank. On 2nd June, 2021, the Group issued US$300 million 4.20 per cent guaranteed perpetual capital securities at an issue price of 100 per cent. Distribution is payable semi-annually in arrear from 2nd December, 2021 and may be deferred at the sole discretion of the Group. These perpetual capital securities have no fixed maturity and are redeemable at the Group\u2019s option on 2nd June, 2026, or any day thereafter at their principal amounts together with any accrued, unpaid or deferred distributions. While any distributions are unpaid or deferred, the Company will not declare, pay dividends or make distributions or similar periodic payments in respect of, or repurchase, redeem or otherwise acquire any securities of lower or equal rank. On 29th July, 2021, the Group issued US$300 million 4.00 per cent guaranteed perpetual capital securities at an issue price of 100 per cent. Distribution is payable semi-annually in arrear from 29th January, 2022 and may be deferred at the sole discretion of the Group. These perpetual capital securities have no fixed maturity and are redeemable at the Group\u2019s option on 29th July, 2026, or any day thereafter at their principal amounts together with any accrued, unpaid or deferred distributions. While any distributions are unpaid or deferred, the Company will not declare, pay dividends or make distributions or similar periodic payments in respect of, or repurchase, redeem or otherwise acquire any securities of lower or equal rank.", "dimensions": { "concept": "hkg:DisclosureOfPerpetualCapitalSecuritiesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-35": { "value": "31. CAPITAL MANAGEMENT The Group\u2019s primary objectives when managing capital are to safeguard the Group\u2019s ability to continue as a going concern, so that it can expand and generate attractive and predictable returns for shareholders and benefits for other stakeholders, by establishing and maintaining a quality investment portfolio with stable earnings and appropriate level of risks that the management are comfortable with. The capital structure of the Group consists of debts, which includes bank loans and notes as detailed in note 25, bank balances and deposits, equity attributable to shareholders of the Company, comprising issued share capital and reserves, perpetual capital securities and non-controlling interests as detailed in the consolidated statement of changes in equity. The management actively and regularly reviews and manages the Group\u2019s capital structure to maintain a balance between high shareholders\u2019 returns and strong capital position, and makes adjustments to the capital structure in light of changes in the global market conditions. The Group maintained a low net debt to net total capital ratio of 8.9 per cent (2024: 7.8 per cent) as at 31st December, 2025. The management targets to maintain a solid capital position to pursue more new investment opportunities. The Group\u2019s overall strategy remains unchanged from 2024. The net debt to net total capital ratios at 31st December, 2025 and 2024 were as follows:
HK$ million
2025
2024
Total debts
20,835
19,241
Bank balances and deposits
(7,350)
(8,105)
Net debt
13,485
11,136
Net total capital
151,337
142,379
Net debt to net total capital ratio
8.9%
7.8%
During the current year, the Company acted as the guarantor in respect of certain loan facilities granted to its subsidiaries, and fully complied with the capital requirements under the loan facility agreements.", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-36": { "value": "32. NOTES TO CONSOLIDATED STATEMENT OF CASH FLOWS (a) Reconciliation between profit before taxation and cash generated from operating activities before finance costs and income taxes paid
HK$ million
2025
2024
Profit before taxation
8,843
8,671
Share of results of associates
(2,895)
(2,765)
Share of results of joint ventures
(6,127)
(5,269)
Interest income from loans granted to associates
(76)
(98)
Interest income from loans granted to joint ventures
(1,083)
(1,325)
Bank interest income
(244)
(467)
Finance costs
815
865
Depreciation of property, plant and equipment
380
301
Amortisation of intangible assets
15
18
Loss/(Gain) on disposal of property, plant and equipment
10
(3)
Change in fair value of investment properties
8
19
Change in fair value of other financial assets
319
\u2013
Unrealised exchange gain
(19)
(130)
Returns received from an associate
304
280
Returns received from joint ventures
1,321
856
Interest received from associates
77
124
Interest received from joint ventures
1,007
1,323
Bank interest received
240
499
Operating cash flows before changes in working capital
2,895
2,899
(Increase)/Decrease in inventories
(5)
65
Decrease/(Increase) in debtors and prepayments
130
(19)
Increase/(Decrease) in creditors and accruals
190
(90)
Exchange translation differences
21
55
Cash generated from operating activities before finance costs
and income tax paid
3,231
2,910
32. NOTES TO CONSOLIDATED STATEMENT OF CASH FLOWS (CONT\u2019D) (b) Reconciliation of liabilities arising from financial activities
Unsecured
Unsecured Secured Lease notes and
HK$ million bank loans bank loans liabilities
bonds
Total
At 1st January, 2024
13,973
1,557
372
8,667
24,569
Financing cash flows
4,153
9
(51)
(7,315)
(3,204)
New lease entered/lease modified
\u2013
\u2013
22
\u2013
22
Termination of leases
\u2013
\u2013
(11)
\u2013
(11)
Interest expenses
\u2013
\u2013
13
\u2013
13
Exchange gain
(1,299)
(178)
(39)
(326)
(1,842)
At 31st December, 2024
16,827
1,388
306
1,026
19,547
Financing cash flows
40
57
(51)
\u2013
46
New lease entered/lease modified
\u2013
\u2013
49
\u2013
49
Termination of leases
\u2013
\u2013
(58)
\u2013
(58)
Interest expenses
\u2013
\u2013
10
\u2013
10
Exchange loss/(gain)
1,476
40
9
(19)
1,506
At 31st December, 2025
18,343
1,485
265
1,007
21,100
(c) Funds from Operations*
HK$ million
2025
2024
Net cash from operating activities
2,213
1,968
Dividends received from associates
2,319
2,290
Dividends received from joint ventures
3,983
3,158
8,515
7,416
* Funds from operations represent net cash from operating activities and dividends received from associates and joint ventures.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-536": { "value": "
33. EMOLUMENTS OF DIRECTORS AND FIVE HIGHEST PAID INDIVIDUALS
Directors\u2019 emoluments comprise payments to the Company\u2019s directors by the Group in connection with
the management of the affairs of the Group. The independent non-executive directors (\u201cINED\u201d) receive an
annual director\u2019s fee of HK$75,000 each; and for those acting as the audit committee members (\u201cACM\u201d),
additional annual fee of HK$100,000 each is paid. For those INED acting as remuneration committee
members (\u201cRCM\u201d), nomination committee members (\u201cNCM\u201d) and sustainability committee members
(\u201cSCM\u201d), additional annual fee of HK$25,000 each is paid. The emoluments of each of the Company\u2019s
directors for the current year, excluding emoluments received from the Group\u2019s associates, are as follows:
Basic Salaries,
Allowances Provident Inducement or Total Total
and Other Fund Compensation Emoluments Emoluments
HK$ million
Fees
Benefits
Bonuses
Contributions Fees 2025 2024
Victor T K Li
(1 and 3)
0.125
\u2013
30.024
\u2013
\u2013
30.149
30.149
Kam Hing Lam
0.075
4.200
9.637
\u2013
\u2013
13.912
14.844
Ip Tak Chuen, Edmond
0.100
1.800
2.358
\u2013
\u2013
4.258
4.258
Fok Kin Ning, Canning
(1)
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
Frank John Sixt
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
Andrew John Hunter
(1)
0.075
14.803
18.576
1.480
\u2013
34.934
33.550
Chan Loi Shun
(1, 2 and 3)
0.075
8.920
3.931
0.890
\u2013
13.816
13.162
Chen Tsien Hua
0.075
6.725
2.794
0.670
\u2013
10.264
9.871
Cheong Ying Chew, Henry
(5)
0.225
\u2013
\u2013
\u2013
\u2013
0.225
0.222
Kwok Eva Lee
(5)
0.100
\u2013
\u2013
\u2013
\u2013
0.100
0.100
Sng Sow-Mei
(5)
0.200
\u2013
\u2013
\u2013
\u2013
0.200
0.200
Lan Hong Tsung, David
(5)
0.200
\u2013
\u2013
\u2013
\u2013
0.200
0.197
Barrie Cook
(4)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
0.014
Paul Joseph Tighe
(5)
0.200
\u2013
\u2013
\u2013
\u2013
0.200
0.200
Lee Pui Ling, Angelina
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
George Colin Magnus
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
Total for the year 2025
1.750
36.448
67.320
3.040
\u2013
108.558
Total for the year 2024
1.758
35.328
67.052
2.929
\u2013
107.067
Notes:
(1) During the year, Mr. Victor T K Li and Mr. Chan Loi Shun each received directors\u2019 fees of HK$70,000 (2024:
HK$70,000) and Mr. Andrew John Hunter received director\u2019s fee of HK$120,000 (2024: HK$107,568) from
Power Assets. Mr. Fok Kin Ning, Canning received director\u2019s fee of HK$29,836 in 2024 from Power Assets. The
directors\u2019 fees totalling HK$260,000 (2024: HK$277,404) were then paid back to the Company.
(2) During the year, the directors\u2019 emoluments in the sum of HK$5,498,600 (2024: HK$5,294,800) received by Mr.
Chan Loi Shun from Power Assets were paid back to the Company.
(3) Mr. Victor T K Li and Mr. Chan Loi Shun have acted as NCM and SCM of Power Assets, respectively and
each received fees of HK$20,000 (2024: HK$20,000) during the year. The fees totalling HK$40,000 (2024:
HK$40,000) were then paid back to the Company.
33. EMOLUMENTS OF DIRECTORS AND FIVE HIGHEST PAID INDIVIDUALS (CONT\u2019D)
Notes: (Cont\u2019d)
(4) Mr. Barrie Cook has retired as an INED, and ceased as NCM and SCM of the Company with effect from 10th
February, 2024.
(5) INED, ACM, RCM, NCM and SCM \u2013 During the year, Mrs. Sng Sow-Mei has acted as INED, ACM and RCM of
the Company. Mrs. Kwok Eva Lee has acted as INED and NCM of the Company. Mr. Paul Joseph Tighe has
acted as INED, ACM and SCM of the Company. In addition, Mr. Cheong Ying Chew, Henry has acted as INED,
ACM, RCM and NCM of the Company during the year. Mr. Lan Hong Tsung, David has acted as INED, ACM and
SCM of the Company during the year. The total emoluments paid to these INED, ACM, RCM, NCM and SCM
during the year were HK$925,000 (2024: HK$933,197).
Of the five individuals with the highest emoluments in the Group, four (2024: four) are directors whose
emoluments are disclosed above. In respect of the remaining one (2024: one) individual, the remuneration
consisted of salaries and benefits in kind of HK$14 million (2024: HK$14 million) and bonuses of HK$6
million (2024: HK$5 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-37": { "value": "33. EMOLUMENTS OF DIRECTORS AND FIVE HIGHEST PAID INDIVIDUALS Directors\u2019 emoluments comprise payments to the Company\u2019s directors by the Group in connection with the management of the affairs of the Group. The independent non-executive directors (\u201cINED\u201d) receive an annual director\u2019s fee of HK$75,000 each; and for those acting as the audit committee members (\u201cACM\u201d), additional annual fee of HK$100,000 each is paid. For those INED acting as remuneration committee members (\u201cRCM\u201d), nomination committee members (\u201cNCM\u201d) and sustainability committee members (\u201cSCM\u201d), additional annual fee of HK$25,000 each is paid. The emoluments of each of the Company\u2019s directors for the current year, excluding emoluments received from the Group\u2019s associates, are as follows:
Basic Salaries,
Allowances Provident Inducement or Total Total
and Other Fund Compensation Emoluments Emoluments
HK$ million
Fees
Benefits
Bonuses
Contributions Fees 2025 2024
Victor T K Li
(1 and 3)
0.125
\u2013
30.024
\u2013
\u2013
30.149
30.149
Kam Hing Lam
0.075
4.200
9.637
\u2013
\u2013
13.912
14.844
Ip Tak Chuen, Edmond
0.100
1.800
2.358
\u2013
\u2013
4.258
4.258
Fok Kin Ning, Canning
(1)
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
Frank John Sixt
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
Andrew John Hunter
(1)
0.075
14.803
18.576
1.480
\u2013
34.934
33.550
Chan Loi Shun
(1, 2 and 3)
0.075
8.920
3.931
0.890
\u2013
13.816
13.162
Chen Tsien Hua
0.075
6.725
2.794
0.670
\u2013
10.264
9.871
Cheong Ying Chew, Henry
(5)
0.225
\u2013
\u2013
\u2013
\u2013
0.225
0.222
Kwok Eva Lee
(5)
0.100
\u2013
\u2013
\u2013
\u2013
0.100
0.100
Sng Sow-Mei
(5)
0.200
\u2013
\u2013
\u2013
\u2013
0.200
0.200
Lan Hong Tsung, David
(5)
0.200
\u2013
\u2013
\u2013
\u2013
0.200
0.197
Barrie Cook
(4)
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
0.014
Paul Joseph Tighe
(5)
0.200
\u2013
\u2013
\u2013
\u2013
0.200
0.200
Lee Pui Ling, Angelina
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
George Colin Magnus
0.075
\u2013
\u2013
\u2013
\u2013
0.075
0.075
Total for the year 2025
1.750
36.448
67.320
3.040
\u2013
108.558
Total for the year 2024
1.758
35.328
67.052
2.929
\u2013
107.067
Notes: (1) During the year, Mr. Victor T K Li and Mr. Chan Loi Shun each received directors\u2019 fees of HK$70,000 (2024: HK$70,000) and Mr. Andrew John Hunter received director\u2019s fee of HK$120,000 (2024: HK$107,568) from Power Assets. Mr. Fok Kin Ning, Canning received director\u2019s fee of HK$29,836 in 2024 from Power Assets. The directors\u2019 fees totalling HK$260,000 (2024: HK$277,404) were then paid back to the Company. (2) During the year, the directors\u2019 emoluments in the sum of HK$5,498,600 (2024: HK$5,294,800) received by Mr. Chan Loi Shun from Power Assets were paid back to the Company. (3) Mr. Victor T K Li and Mr. Chan Loi Shun have acted as NCM and SCM of Power Assets, respectively and each received fees of HK$20,000 (2024: HK$20,000) during the year. The fees totalling HK$40,000 (2024: HK$40,000) were then paid back to the Company. 33. EMOLUMENTS OF DIRECTORS AND FIVE HIGHEST PAID INDIVIDUALS (CONT\u2019D) Notes: (Cont\u2019d) (4) Mr. Barrie Cook has retired as an INED, and ceased as NCM and SCM of the Company with effect from 10th February, 2024. (5) INED, ACM, RCM, NCM and SCM \u2013 During the year, Mrs. Sng Sow-Mei has acted as INED, ACM and RCM of the Company. Mrs. Kwok Eva Lee has acted as INED and NCM of the Company. Mr. Paul Joseph Tighe has acted as INED, ACM and SCM of the Company. In addition, Mr. Cheong Ying Chew, Henry has acted as INED, ACM, RCM and NCM of the Company during the year. Mr. Lan Hong Tsung, David has acted as INED, ACM and SCM of the Company during the year. The total emoluments paid to these INED, ACM, RCM, NCM and SCM during the year were HK$925,000 (2024: HK$933,197). Of the five individuals with the highest emoluments in the Group, four (2024: four) are directors whose emoluments are disclosed above. In respect of the remaining one (2024: one) individual, the remuneration consisted of salaries and benefits in kind of HK$14 million (2024: HK$14 million) and bonuses of HK$6 million (2024: HK$5 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-537": { "value": "
34. COMMITMENTS
The Group\u2019s capital commitments outstanding at 31st December and not provided for in the consolidated
financial statements are as follows:
Contracted but not
provided for
HK$ million
2025
2024
Investments in a joint venture
1
\u2013
Plant and machinery
119
198
Other financial assets
48
91
Total
168
289
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-38": { "value": "34. COMMITMENTS The Group\u2019s capital commitments outstanding at 31st December and not provided for in the consolidated financial statements are as follows:
Contracted but not
provided for
HK$ million
2025
2024
Investments in a joint venture
1
\u2013
Plant and machinery
119
198
Other financial assets
48
91
Total
168
289
35. CONTINGENT LIABILITIES The contingent liabilities of the Group are as follows: HK$ million 2025 2024 Performance bond indemnities 162 144 Sub-contractor warranties 25 24 Total 187 168", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-538": { "value": "35. CONTINGENT LIABILITIES The contingent liabilities of the Group are as follows: HK$ million 2025 2024 Performance bond indemnities 162 144 Sub-contractor warranties 25 24 Total 187 168", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-39": { "value": "36. MATERIAL RELATED PARTY TRANSACTIONS During the year, the Group advanced HK$5 million (2024: HK$4 million) to an unlisted associate. The total outstanding loan balances as at 31st December, 2025 amounted to HK$680 million (2024: HK$935 million), of which HK$531 million (2024: HK$790 million) at fixed rates ranging from 10.85 per cent to 11.19 per cent (2024: from 10.85 per cent to 11.19 per cent) per annum and HK$149 million (2024: HK$145 million) was interest-free. The average effective interest rate of the loan granted to associates is 11.05 per cent (2024: 11.05 per cent) per annum. As stated in note 6, interest income from loans granted to associates during the year amounted to HK$76 million (2024: HK$98 million). The loans had no fixed terms of repayment. During the year, the Group advanced HK$104 million (2024: HK$26 million) to joint ventures. The Group received repayment of HK$30 million from a joint venture (2024: HK$47 million) during the year ended 31st December, 2025. The total outstanding loan balances as at 31st December, 2025 amounted to HK$15,085 million (2024: HK$14,721 million), of which HK$7,985 million (2024: HK$8,150 million) bore interest with reference to BBSW and return from a joint venture, and HK$6,268 million (2024: HK$5,936 million) at fixed rate ranging from 4.2 per cent to 10 per cent (2024: from 4.2 per cent to 11 per cent) per annum, and HK$832 million (2024: HK$635 million) was interest-free. The average effective interest rate of the loan granted to joint ventures is 6.97 per cent (2024: 7.64 per cent) per annum. As stated in note 6, interest income from loans granted to joint ventures during the year amounted to HK$1,083 million (2024: HK$1,325 million). The loans had no fixed terms of repayment. Moreover, the Group\u2019s sales of infrastructure materials to a joint venture for the current year amounted to HK$514 million (2024: HK$524 million). The Group also received income and incurred operating costs from sales of waste management services from/to its joint ventures amounted to HK$49 million (2024: HK$50 million) and HK$54 million (2024: HK$51 million), respectively for the current year. The emoluments of key management have been presented in note 33 above. The above related party transactions made during the year did not constitute connected transactions or continuing connected transactions.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-40": { "value": "37. STATEMENT OF FINANCIAL POSITION AND RESERVES OF THE COMPANY (a) Statement of Financial Position of the Company as at 31st December
HK$ million
2025
2024
Property, plant and equipment
2
3
Unlisted investments in subsidiaries
66,814
67,443
Total non-current assets
66,816
67,446
Amounts due from subsidiaries
41,906
37,215
Prepayments, deposits and other receivables
48
26
Bank balances
70
38
Total current assets
42,024
37,279
Amounts due to subsidiaries
34,852
50,929
Other payables and accruals
133
122
Total current liabilities
34,985
51,051
Net current assets/(liabilities)
7,039
(13,772)
Net assets
73,855
53,674
Representing:
Share capital
2,520
2,520
Reserves
71,335
51,154
Total equity
73,855
53,674
37. STATEMENT OF FINANCIAL POSITION AND RESERVES OF THE COMPANY (CONT\u2019D) (b) Movements in the Company\u2019s Equity Share Share Retained HK$ million capital premium profits Total At 1st January, 2024 2,520 16,185 24,766 43,471 Profit for the year \u2013 \u2013 16,678 16,678 Final dividend paid for the year 2023 \u2013 \u2013 (4,661) (4,661) Interim dividend paid \u2013 \u2013 (1,814) (1,814) At 31st December, 2024 2,520 16,185 34,969 53,674 Profit for the year \u2013 \u2013 26,707 26,707 Final dividend paid for the year 2024 \u2013 \u2013 (4,687) (4,687) Interim dividend paid \u2013 \u2013 (1,839) (1,839) At 31st December, 2025 2,520 16,185 55,150 73,855", "dimensions": { "concept": "ifrs-full:DisclosureOfConsolidatedAndSeparateFinancialStatementsExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-41": { "value": "38. EVENT AFTER THE REPORTING PERIOD In July 2025, Eversholt UK Rails Group Limited, a joint venture company of the Group, CK Asset Holdings Limited, Power Assets and CK Hutchison, entered into an agreement to dispose of the entire share capital of Eversholt UK Rails Limited at a consideration of approximately GBP1.1 billion (equivalent to approximately HK$11 billion). The transaction was completed in January 2026. Taking into account the Group\u2019s 36.01% shareholding interest in Power Assets, an effective gain of over HK$1.9 billion is expected to be shared from the transaction. In February 2026, the Group, Power Assets and CK Asset Holdings Limited, through their indirect wholly- owned subsidiaries, entered into a share purchase agreement to dispose of the entire share capital and shareholder debt instruments of UK Power Networks. The consideration for the Group will be approximately GBP4.2 billion (equivalent to approximately HK$44.3 billion). Completion of the transaction is subject to the fulfilment of certain terms and conditions under the share purchase agreement. Further details are set out in the Company\u2019s announcement dated 26th February, 2026.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-585": { "value": "
PRINCIPAL SUBSIDIARIES
APPENDIX 1
The table below shows the subsidiaries as at 31st December, 2025 which, in the opinion of the Directors,
principally affected the results or assets of the Group. To give details of all the subsidiaries would, in the opinion
of the Directors, result in particulars of excessive length.
Proportion of
nominal value
Place of of issued
incorporation/capital held
principal place Issuedby the Group
Nameof businessshare capital
(per cent)
Principal activities
Anderson Asia (Holdings) Limited
Hong Kong
HK$1
100
Investment holding
ordinary
HK$60,291,765
Non-voting
deferred
Anderson Asphalt Limited
Hong Kong
HK$200,000,000
100
Production and
laying of asphalt and
investment holding
Cheung Kong China Infrastructure
Hong Kong
HK$2
100
China infrastructure
Limited investment holding
China Cement Company (International)
Hong Kong
HK$1,000,000
70
Investment holding
Limited
Green Island Cement Company, Limited
Hong Kong
HK$306,694,931
100
Manufacturing, sale
and distribution
of cement and
property investment
Green Island Cement (Holdings) Limited
Hong Kong
HK$722,027,503
100
Investment holding
Enviro NZ Services Limited
New Zealand
NZ$84,768,736
100
Waste management
services
Note: The shares of all the above subsidiaries are indirectly held by the Company.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-42": { "value": "Clarendon House, Church Street, Hamilton HM11, Bermuda", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-43": { "value": "12th Floor, Cheung Kong Center, 2 Queen\u2019s Road Central, Hong Kong", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:5299005U11RQ1C27MR12", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }