
23591831495456585960120 Windward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 8 www.iwsgh.com 923 Ocorian Trust (Cayman) LimitedWindward 3Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands 1617 CMDS 6330659 591765930 4165917GoshawkAviation LimitedPBAInternational Pte.Ltd.610Cheng Yu Tung Family (Holdings) LimitedCheng Yu Tung Family(Holdings II) Limited 41Chow Tai Fook Capital LimitedChow Tai Fook Capital Limited 709166 52Blue Safari Group Acquisition Corp. 593062 58161086116231739943800 43 0066MTRLabCompany LimitedJardine Cycle & Carriage LimitedInchcape Plc.INCH GEM8052 CMDS 870009 64,700,00024,900,000 600,0002.5% CMDS800,00013,400,00012,700,00061.3%59.5% CMDS17,900,00012.9%CMDS 8.2%45,000,000 1,300,00036.5%2,300,000 DugongIWS HAZ Limited 6,400,000 25,300,000300,0001.4%CMDS59.0%59.4% 75,400,0002,400,0003.2% 19,600,00023,600,00043,200,000 50,000,000 50,700,00074,400,000 72,400,000117,600,0007.79.7 2,000,0004,200,000 4,800,000 24 ESG ESGESGC2 ISO14001:2015 20%LED215LED 9942,700,00040,400,000 CMDS 90% ISO27001 ESG 28(a) 5 34917 3 917 (http://www.iwsgh.com/irc_relations_financial.php?lang=tc)(www.hkexnews.hk) 5455 5825(a) 12 24(b) 225,266,000376,440,000 1617 120 108 58 13.51B(1) 2,719,524348,000 659 610 709 348,000 10 571XV(a)XV78(b)XV352(c)C3 3365% 1.Cheng Yu Tung Family (Holdings) LimitedCheng Yu Tung Family (Holdings II)LimitedChowTai Fook Capital Limited48.98%46.65%ChowTai Fook Capital Limited81.03%ChengYu Tung Family(Holdings)LimitedChengYu TungFamily (Holdings II) LimitedChow Tai Fook Capital Limited2,742,514,028 2.100%2,742,514,028 3.1,530,601,835VictoryDay InvestmentsLimited732,550,000Victory Day Investments LimitedSmart On ResourcesLtd. 4.FirstrateEnterprises Limited100%Firstrate Enterprises Limited780,000,000 336 10 (i)(ii) (a)(b)(c) 482,300,90010%0.5%24,115,045 121%120.1% 10141.0012 500,000,0005,000,000,000750,000,0007,500,000,000 2714A 14A.101 OEM 51%49%60%44.5% 300074014A.56 14.36B Dugong IWS HAZ Limited90,000,000Dugong LimitedDugongDugong 90,000,000Ax 51% x 40% A 69,123,78090,000,00069,123,78020,876,220Dugong4,258,7490.90921.004,684,000 Dugong –19%–60% –20%–57% 5% 25% C1 3.13 108C1 30 (i)(ii)(iii) a.b.c.d.e.C1 (i)(ii)(iii)(iv) 10(a) (i)(ii)(iii)(iv)(v) 3.083.09 72.7%1:1 3.2915 C3 2,020,0001,640,000 ESG ESG –––– http://www.iwsgh.com/irc_governance.php?lang=tc www.iwsgh.comESGinfo@iwsgh.com a.b.c.d.e.f.g. 8 21 8info@iwsgh.com 54119 127172 540,820,000 526,322,00097% 1 223Windward3,Regatta Office Park,POBox 1350, Grand Cayman KY1-1108, Cayman Islands 2 (a) IFRSsIFRSsIASBIASs IASBIFRSs2(c) (b) 2 (b) IFRSs IFRSs4 (c) (i)IFRSs IASBIFRSs IAS8IAS1IFRS2 IFRSs IAS8 2 (c) (i)IFRSs IAS1IFRS2 (ii) 2022 2 (d) 2(e) 2 (e) 2(h)(ii) 2 (f) 2(h)(ii) ––2(g) 26 – 3353 – 153 – 53 – 15 2 (g) (i) 12 2(f)2(h)(ii) 2 (g) (i) 2019IFRS1646B 12 (ii) 2(r)(iv) 2 (h) (i) (i)(ii) –1212– 2 (h) (i) (i)(ii)365 –––– 2 (h) (i) 2(r)(iii) ––––– 2 (h) (ii) –––– – – 2 (h) (ii) – (iii) IAS342(h)(i)(ii) (i) 2 (j) 2(r)2(k) 2(r)(iii) (k) 2(h)(i) (l) 2(h)(i) (m) 2 (n) 2(s) (o) (i) (ii) 2 (o) (iii) (iv) (p) 2 (p) – – – – 2 (q) (r) (i) (ii) 2 (r) (iii) 2(h)(i) (iv) (v) (vi) (s) 2 (t) (a)(i)(ii)(iii)(b)(i)(ii)(iii)(iv)(v)(vi)(a)(vii)(a)(i)(viii) (u) 2 (v) 3 (a) (i) 13171920 5%1,900,0002,615,000 3 (a) (ii) 3 (a)(ii) –19,00015,000 –19,00015,000 3 (a) (iii) (iv) – – 501,600,000975,000 3 (b) 392,000(392,000)50,000,000 4 (a) IAS36 5 –CMDS––– 16,157,00012,379,00010% 5 5 6 (i)2,620,000 7 8 9 (a) 16.5%16.5% 25% (c) 10 (a) 383(1)2 10 (a) (b) 10(a) 10 (b) (c) 10(a)10(b) 11 64,732,00039,800,0004,823,009,0004,823,009,000 (a) (b) 12 12 (b) (c) (i) 23 13 (i) (ii)DugongIWS HAZLimited40%Dugong IWS HAZ LimitedDugong IWS51% 69,000,000 90,000,000 69,124,00090,000,00069,124,00020,876,0004,259,0004,684,00017 (iii)13.16%50,000,00054,995,000 (b) –15,130,00016,642,00014,400,00016,459,0005.46%5% –14,400,00015,839,00014,400,00016,459,0005% 13 (c) 13 13 (d)(ii) 50,506(1,397)(1,397)13.16%(184)(5,795)6(309)(307)258,80413.16%34,05924,81658,875 14 14 (a) SmartCity25%49%25%SmartCity25%49%25%SmartCitySmart City (b) 18,000,00019,500,0004% 18,000,0001,500,000 (c) 14 (d)(i) 14 (d)(ii) 14 (d)(iii) Smart City 15 (a) 10903(a)(ii) 18 19 19 (a) 19 (c) (a) 20 (c) 3% 21 2.5% 22 (a) 5%30,000 (b) 6522,500390,000 22 (b) 2(c)(ii)2(o)(ii) 23 (a) (b) 705,564,000666,202,000 24 (a) 24(c)500,000,0005,000,000,000750,000,0007,500,000,000 (b) (c) 482,300,900 25 (a) (b) (i) (ii) (i)(ii) (iii) 2(o)(iii) (iv) 2(v) 25 (c) (d) 225,266,000376,440,000 26 27 (a) 10 (b) 28 (a) 28 28 (a) (a)()(b) 29 Chow Tai Fook Capital Limited 30 31 IASB IFRS16