Dynamic Holdings Limited - Investor Relations > Consolidated Audited Assets and Liabilities

2017-2021

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Consolidated Audited Assets, Liabilities and Equity (all in HK$'000)

At as 30 June

	2021	2020	2019	2018	2017
Property, plant and equipment	2,402	1,980	2,431	1,859	2,214
Right-of-use assets	5,651	1,067	-	-	-
Investment properties	2,074,921	1,910,689	2,051,020	2,136,283	1,990,736
Interest in a joint venture	91,831	78,918	93,605	80,205	86,974
Amount due from a joint venture	242,129	220,448	215,712	238,283	218,549
Other asset	1,441	1,313	1,364	1,423	1,382
Current assets	352,755	308,817	319,915	343,286	314,882

Current liabilities	154,464	139,767	242,559	149,487	143,750
Net current assets (liabilities)	198,291	169,050	77,356	193,799	171,132
Total Assets less Current Liabilities	2,616,666	2,383,465	2,441,488	2,651,852	2,470,987

Non-controlling interests	43,265	37,287	36,862	38,186	34,731
Deferred tax liabilities	299,809	253,404	293,795	322,594	302,625
Bank loans - due after one year	91,833	95,667	-	127,759	135,520
Long-term rental deposits received	11,551	9,078	15,175	14,315	20,033
Lease liabilities	3,506	-	-	-	-
Equity attributable to owners of the Company	2,166,702	1,988,029	2,095,656	2,148,998	1,978,078

Notes:

In 2019, the Group has applied HKFRS 15, HKFRS 9 and other new and amendments to HKFRSs for the first time in the year. Accordingly, certain comparative information for the years ended 30 June 2017 and 2018 may not be comparable to the year ended 30 June 2019, 2020 and 2021.
In 2020, the Group has applied HKFRS 16 and other new and amendments to HKFRSs for the first time in the year. Accordingly, certain comparative information for the years ended 30 June 2017, 2018 and 2019 may not be comparable to the year ended 30 June 2020 and 2021.
Accounting policies resulting from application of HKFRS 15, HKFRS 9 and HKFRS 16 are disclosed in note 3 to the consolidated financial statements of the Annual Report 2020-2021.