Notes to the Condensed Interim Financial Statements 1. Segment Information (a) Analysis of consolidated statement of profit or loss Operating profit/ Share of Profit/ (losses) profit less Share of (Losses) after losses of profit less Profit/ Profit/ attributable Inter- depreciation joint losses of (Losses) (Losses) to the External segment and Finance Finance venture associated before for the Company’s revenue revenue amortisation charges income companies companies taxation period shareholders HK$M HK$M HK$M HK$M HK$M HK$M HK$M HK$M HK$M HK$M Six months ended 30th June 2024 Property investment 6,727 1 4,170 (579) 116 436 – 4,143 3,506 3,458 Property trading 88 – (54) – – (8) 9 (53) (76) (75) Hotels 464 3 (57) (6) – (17) 24 (56) (51) (51) Change in fair value of investment properties – – (842) – – (100) 6 (936) (1,489) (1,536) Inter-segment elimination – (4) – – – – – – – – 7,279 – 3,217 (585) 116 311 39 3,098 1,890 1,796 Six months ended 30th June 2023 Property investment 6,732 1 4,254 (264) 88 506 – 4,584 3,911 3,855 Property trading 89 – (12) – 4 (20) – (28) (53) (52) Hotels 476 1 (37) (7) – 12 16 (16) (10) (10) Change in fair value of investment properties – – (1,332) – – 10 – (1,322) (1,584) (1,570) Inter-segment elimination – (2) – – – – – – – – 7,297 – 2,873 (271) 92 508 16 3,218 2,264 2,223 Year ended 31st December 2023 Property investment 13,525 3 8,201 (725) 203 866 7 8,552 7,435 7,325 Property trading 166 – (89) – 15 (46) – (120) (172) (169) Hotels 979 5 (103) (13) – (29) 31 (114) (101) (100) Change in fair value of investment properties – – (2,829) – – (667) (454) (3,950) (4,411) (4,419) Inter-segment elimination – (8) – – – – – – – – 14,670 – 5,180 (738) 218 124 (416) 4,368 2,751 2,637 Note: Sales between business segments are accounted for at competitive prices charged to unaffiliated customers for similar goods and services. 59