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      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

      2025 edition

      2025 edition

      December 2025

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      2024 edition

      2024 edition

      December 2024

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      2023 edition

      2023 edition

      December 2023

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      Illustrative Interim Financial Report

      2025 edition

      2025 edition

      June 2025

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      2024 edition

      2024 edition

      June 2024

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      2022 edition

      2023 edition

      June 2023

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