Unaudited Condensed Consolidated Interim Financial Statements definition

Unaudited Condensed Consolidated Interim Financial Statements means the unaudited condensed consolidated financial statements prepared by the Issuer comprising the consolidated statement of financial position as at 30 June 2022, the consolidated income statements, the consolidated statements of comprehensive income, the consolidated statement of equity changes, and consolidated statement of cash flows for the six-month period ended 30 June 2022, prepared in accordance with International Accounting Standard 34 – Interim Financial Reporting (IAS 34);

Unaudited Condensed Consolidated Interim Financial Statements means the unaudited condensed consolidated financial statements prepared by the Issuer, comprising the condensed consolidated statement of financial position as at 30 September 2023, compared with 31 December 2022, the condensed consolidated income statement, the condensed

Unaudited Condensed Consolidated Interim Financial Statements has the meaning specified in Section 4.8(a)(ii).

Examples of Unaudited Condensed Consolidated Interim Financial Statements in a sentence

• In preparing the Unaudited Condensed Consolidated Interim Financial Statements, management is required to make estimates and assumptions that affect the amounts represented in the Unaudited Condensed Consolidated Interim Financial Statements and related disclosures.

• When preparing the Unaudited Condensed Consolidated Interim Financial Statements, management undertakes a number of judgements, estimates and assumptions about recognition and measurement of assets, liabilities, income and expenses.

• The Unaudited Condensed Consolidated Interim Financial Statements have been prepared and presented in United States Dollar (US$) which is the Company’s functional currency.

• Additional information about significant judgements and estimates and the assumptions used to estimate fair value for cash settled share-based payment transactions are disclosed in note 8 to the Unaudited Condensed Consolidated Interim Financial Statements.

• Others The measurement of each segment’s revenues, expenses and assets is consistent with the accounting policies that are used in preparation of the Unaudited Condensed Consolidated Interim Financial Statements.

• The Unaudited Condensed Consolidated Interim Financial Statements are presented in Hong Kong dollars (“HK$”) which is same as the functional currency of the Company.

• In addition, the Unaudited Condensed Consolidated Interim Financial Statements include applicable disclosures required by the Rules Governing the Listing of Securities (the “Listing Rules”) on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”).

• The Unaudited Condensed Consolidated Interim Financial Statements have been prepared in accordance with Hong Kong Accounting Standard (“HKAS”) 34 “Interim Financial Reporting” issued by Hong Kong Institute of Certified Public Accountants (the “HKICPA”).

• The preparation of these Unaudited Condensed Consolidated Interim Financial Statements in conformity with IFRS requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses during the period.

• These Unaudited Condensed Consolidated Interim Financial Statements include the results of the Company and all its subsidiary undertakings made up to the same accounting date.

More Definitions of Unaudited Condensed Consolidated Interim Financial Statements

Unaudited Condensed Consolidated Interim Financial Statements means the unaudited condensed consolidated financial statements prepared by the Issuer comprising the consolidated statement of financial position as at 31 March 2022, the consolidated income statements and the consolidated statements of comprehensive income and consolidated cash flows for the three-month period ended 31 March 2022, and including, for comparative purposes, the unaudited restated consolidated financial information as at 31 December 2021 for the conclusion of the price purchase allocationof Tilbury and related notes and adjustments made to the ongoing purchase price allocation of Perfecta Energía, prepared in accordance with IAS 34 – Interim Financial Reporting.