10. Dividends (continued) The register of members will be closed on Friday, 6th September 2024, during which day no transfer of shares will be effected. In order to qualify for entitlement to the first interim dividend, all transfer forms accompanied by the relevant share certificates must be lodged with the Company’s share registrars, Computershare Hong Kong Investor Services Limited, 17th Floor, Hopewell Centre, 183 Queen’s Road East, Hong Kong, for registration not later than 4:30 p.m. on Thursday, 5th September 2024. 11. Earnings Per Share (Basic and Diluted) Basic earnings per share is calculated by dividing the profit attributable to the Company’s shareholders for the period ended 30th June 2024 of HK$1,796 million (30th June 2023: HK$2,223 million; year ended 31st December 2023: HK$2,637 million) by the weighted average number of 5,850,000,000 ordinary shares in issue during the period (30th June 2023 and 31st December 2023: 5,850,000,000 ordinary shares). Diluted earnings per share is equal to basic earnings per share as there was no dilutive potential share outstanding for the period ended 30th June 2024 (30th June 2023 and 31st December 2023: same). 12. Property, Plant and Equipment Property, plant and equipment HK$M Cost: At 1st January 2024 6,849 Translation differences (82) Additions 106 Disposals (26) Net transfers to investment properties (710) Net transfers from properties for sale 51 At 30th June 2024 6,188 Accumulated depreciation and impairment: At 1st January 2024 3,205 Translation differences (38) Charge for the period (note 7) 150 Disposals (25) Reversal of impairment losses (15) Transfer to investment properties (470) At 30th June 2024 2,807 Net book value: At 30th June 2024 3,381 At 1st January 2024 3,644 Property, plant and equipment are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. 65