This page includes example HKFRS financial statements that may be required for companies listed on the Main Board of the Stock Exchange of Hong Kong Limited.

Illustrative Annual Financial Statements

2024 edition

December 2024

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2023 edition

December 2023

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2022 edition

December 2022

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Illustrative Interim Financial Report

2025 edition

June 2025

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2024 edition

June 2024

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2023 edition

June 2023

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More Guides

Guides to financial statements

Guides to financial statements

Illustrative disclosures and disclosure checklist under IFRS® Accounting Standards
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IFRS toolkit

IFRS toolkit

KPMG insights on applying IFRS® Accounting Standards

Focus on sectors

bank

Banks

KPMG insights on financial and sustainability reporting developments and the potential impacts of regulatory requirements

Insurance

Helping you to apply the insurance contracts standard, IFRS 17
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Investment funds

Your essential guide to preparing financial statements for investment funds under IFRS® Accounting Standards.