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Kenon Holdings Ltd. – ‘20-F’ for 12/31/22 – ‘EX-15.1’

On:  Thursday, 3/30/23, at 9:03am ET   ·   For:  12/31/22   ·   Accession #:  1178913-23-1203   ·   File #:  1-36761

Previous ‘20-F’:  ‘20-F’ on 3/31/22 for 12/31/21   ·   Next & Latest:  ‘20-F’ on 3/26/24 for 12/31/23   ·   8 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/30/23  Kenon Holdings Ltd.               20-F       12/31/22  159:29M                                    Z-K Global Ltd./FA

Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual or Annual-Transition Report by a Foreign     HTML   7.29M 
                Non-Canadian Issuer                                              
 2: EX-8.1      Opinion of Counsel re: Tax Matters -- exhibit_8-1   HTML     46K 
 5: EX-13.1     Annual or Quarterly Report to Security Holders --   HTML     46K 
                exhibit_13-1                                                     
 3: EX-12.1     Statement re: the Computation of Ratios --          HTML     50K 
                exhibit_12-1                                                     
 4: EX-12.2     Statement re: the Computation of Ratios --          HTML     51K 
                exhibit_12-2                                                     
 6: EX-15.1     Letter re: Unaudited Interim Financial Info --      HTML     45K 
                exhibit_15-1                                                     
 7: EX-15.2     Letter re: Unaudited Interim Financial Info --      HTML     43K 
                exhibit_15-2                                                     
 8: EX-15.3     Letter re: Unaudited Interim Financial Info --      HTML     43K 
                exhibit_15-3                                                     
14: R1          Document and Entity Information                     HTML    114K 
15: R2          Consolidated Statements of Financial Position       HTML    150K 
16: R3          Consolidated Statements of Financial Position       HTML     45K 
                (Parenthetical)                                                  
17: R4          Consolidated Statements of Profit & Loss            HTML    126K 
18: R5          Consolidated Statements of Other Comprehensive      HTML     83K 
                Income                                                           
19: R6          Consolidated Statements of Changes in Equity        HTML    100K 
20: R7          Consolidated Statements of Cash Flows               HTML    181K 
21: R8          Financial Reporting Principles and Accounting       HTML     49K 
                Policies                                                         
22: R9          Basis of Preparation of the Financial Statements    HTML     61K 
23: R10         Significant Accounting Policies                     HTML    236K 
24: R11         Determination of Fair Value                         HTML     50K 
25: R12         Cash and Cash Equivalents                           HTML     52K 
26: R13         Short-Term Deposits and Restricted Cash             HTML     53K 
27: R14         Other Investments                                   HTML     51K 
28: R15         Other Current Assets                                HTML     61K 
29: R16         Investment in Associated Companies                  HTML    388K 
30: R17         Long-term investment (Qoros)                        HTML     75K 
31: R18         Subsidiaries                                        HTML    148K 
32: R19         Property, Plant and Equipment, Net                  HTML    218K 
33: R20         Intangible Assets, Net                              HTML    125K 
34: R21         Long-Term Prepaid Expenses and Other Non-Current    HTML     54K 
                Assets                                                           
35: R22         Loans and Debentures                                HTML    203K 
36: R23         Trade and Other Payables                            HTML     58K 
37: R24         Right-Of-Use Assets, Net and Lease Liabilities      HTML     96K 
38: R25         Contingent Liabilities and Commitments              HTML     75K 
39: R26         Share Capital and Reserves                          HTML     62K 
40: R27         Revenue                                             HTML     60K 
41: R28         Cost of Sales and Services (excluding Depreciation  HTML     62K 
                and Amortization)                                                
42: R29         Selling, General and Administrative Expenses        HTML     65K 
43: R30         Financing Expenses, Net                             HTML     88K 
44: R31         Income Taxes                                        HTML    160K 
45: R32         Earnings per Share                                  HTML     62K 
46: R33         Discontinued Operations                             HTML     60K 
47: R34         Segment, Customer and Geographic Information        HTML    313K 
48: R35         Related-party Information                           HTML     86K 
49: R36         Financial Instruments                               HTML    414K 
50: R37         Subsequent Events                                   HTML     57K 
51: R38         Significant Accounting Policies (Policies)          HTML    291K 
52: R39         Significant Accounting Policies (Tables)            HTML     57K 
53: R40         Cash and Cash Equivalents (Tables)                  HTML     51K 
54: R41         Short-Term Deposits and Restricted Cash (Tables)    HTML     53K 
55: R42         Other Investments (Tables)                          HTML     49K 
56: R43         Other Current Assets (Tables)                       HTML     60K 
57: R44         Investment in Associated Companies (Tables)         HTML    370K 
58: R45         Long-term investment (Qoros) (Tables)               HTML     62K 
59: R46         Subsidiaries (Tables)                               HTML    100K 
60: R47         Property, Plant and Equipment, Net (Tables)         HTML    218K 
61: R48         Intangible Assets, Net (Tables)                     HTML    117K 
62: R49         Long-Term Prepaid Expenses and Other Non-Current    HTML     54K 
                Assets (Tables)                                                  
63: R50         Loans and Debentures (Tables)                       HTML    175K 
64: R51         Trade and Other Payables (Tables)                   HTML     58K 
65: R52         Right-Of-Use Assets, Net and Lease Liabilities      HTML     91K 
                (Tables)                                                         
66: R53         Share Capital and Reserves (Tables)                 HTML     52K 
67: R54         Revenue (Tables)                                    HTML     60K 
68: R55         Cost of Sales and Services (excluding Depreciation  HTML     62K 
                and Amortization) (Tables)                                       
69: R56         Selling, General and Administrative Expenses        HTML     64K 
                (Tables)                                                         
70: R57         Financing Expenses, Net (Tables)                    HTML     87K 
71: R58         Income Taxes (Tables)                               HTML    157K 
72: R59         Earnings per Share (Tables)                         HTML     62K 
73: R60         Discontinued Operations (Tables)                    HTML     58K 
74: R61         Segment, Customer and Geographic Information        HTML    317K 
                (Tables)                                                         
75: R62         Related-party Information (Tables)                  HTML     84K 
76: R63         Financial Instruments (Tables)                      HTML    407K 
77: R64         Significant Accounting Policies (Narrative)         HTML     51K 
                (Details)                                                        
78: R65         Significant Accounting Policies (Schedule of        HTML     59K 
                Useful Lives for Property, Plant and Equipment)                  
                (Details)                                                        
79: R66         Significant Accounting Policies (Schedule of        HTML     49K 
                Estimated Useful Lives for Intangible Assets)                    
                (Details)                                                        
80: R67         Cash and Cash Equivalents (Schedule of Cash and     HTML     51K 
                Cash Equivalents) (Details)                                      
81: R68         Short-Term Deposits and Restricted Cash (Schedule   HTML     49K 
                of Short-Term Deposits and Restricted Cash)                      
                (Details)                                                        
82: R69         Other Investments (Narrative) (Details)             HTML     50K 
83: R70         Other Investments (Details)                         HTML     45K 
84: R71         Other Current Assets (Narrative) (Details)          HTML     47K 
85: R72         Other Current Assets (Schedule of Other Current     HTML     60K 
                Assets) (Details)                                                
86: R73         Investment in Associated Companies (Additional      HTML    111K 
                Information - ZIM) (Narrative) (Details)                         
87: R74         Investment in Associated Companies (Additional      HTML    112K 
                Information - OPC) (Narrative) (Details)                         
88: R75         Investment in Associated Companies (Condensed       HTML    131K 
                Information Regarding Statement of Financial                     
                Position) (Details)                                              
89: R76         Investment in Associated Companies (Condensed       HTML    118K 
                Information Regarding Results of Operations)                     
                (Details)                                                        
90: R77         Investment in Associated Companies (Schedule of     HTML     57K 
                changes of interest in Zim) (Details)                            
91: R78         Investment in Associated Companies (OPC's           HTML     64K 
                associated companies) (Details)                                  
92: R79         Long-term investment (Qoros) (Narrative) (Details)  HTML    150K 
93: R80         Long-term investment (Qoros) (Schedule of changes   HTML     53K 
                of interest in Qoros) (Details)                                  
94: R81         Subsidiaries (Investments - OPC Energy)             HTML    466K 
                (Narrative) (Details)                                            
95: R82         Subsidiaries (Schedule of Material Interest In      HTML     50K 
                Subsidiaries) (Details)                                          
96: R83         Subsidiaries (Schedule of Subsidiaries) (Details)   HTML    105K 
97: R84         Property, Plant and Equipment, Net (Narrative)      HTML     48K 
                (Details)                                                        
98: R85         Property, Plant and Equipment, Net (Schedule of     HTML    129K 
                Composition of Property, Plant and Equipment)                    
                (Details)                                                        
99: R86         Property, Plant and Equipment, Net (Schedule of     HTML     50K 
                Composition of Depreciation Expense) (Details)                   
100: R87         Intangible Assets, Net (Narrative) (Details)        HTML     56K  
101: R88         Intangible Assets, Net (Schedule of Intangible      HTML     91K  
                Assets, Net) (Details)                                           
102: R89         Intangible Assets, Net (Schedule of Carrying        HTML     50K  
                Amounts of Intangible Assets) (Details)                          
103: R90         Long-Term Prepaid Expenses and Other Non-Current    HTML     52K  
                Assets (Schedule of composition) (Details)                       
104: R91         Loans and Debentures (Long-term loans from banks    HTML    222K  
                and others) (Narrative) (Details)                                
105: R92         Loans and Debentures (Debentures) (Narrative)       HTML    119K  
                (Details)                                                        
106: R93         Loans and Debentures (Schedule of Contractual       HTML     62K  
                Conditions) (Details)                                            
107: R94         Loans and Debentures (Schedule of Classification    HTML     63K  
                Based on Currencies and Interest Rates) (Details)                
108: R95         Loans and Debentures (Schedule of Movements of      HTML    102K  
                Reconciliation Liabilities to Cash Flows)                        
                (Details)                                                        
109: R96         Trade and Other Payables (Schedule of Trade and     HTML     57K  
                Other Payables) (Details)                                        
110: R97         Right-Of-Use Assets, Net and Lease Liabilities      HTML     49K  
                (Narrative) (Details)                                            
111: R98         Right-Of-Use Assets, Net and Lease Liabilities      HTML     63K  
                (Schedule of Right-Of-Use Assets) (Details)                      
112: R99         Right-Of-Use Assets, Net and Lease Liabilities      HTML     47K  
                (Schedule of Amounts Recognized in Statements of                 
                Profit & Loss) (Details)                                         
113: R100        Contingent Liabilities and Commitments (Narrative)  HTML    145K  
                (Details)                                                        
114: R101        Share Capital and Reserves (Narrative) (Details)    HTML     78K  
115: R102        Share Capital and Reserves (Schedule of Share       HTML     47K  
                Capital) (Details)                                               
116: R103        Revenue (Schedule of Revenue) (Details)             HTML     61K  
117: R104        Cost of Sales and Services (excluding Depreciation  HTML     57K  
                and Amortization) (Schedule of Cost of Sales and                 
                Services) (Details)                                              
118: R105        Selling, General and Administrative Expenses        HTML     45K  
                (Narrative) (Details)                                            
119: R106        Selling, General and Administrative Expenses        HTML     60K  
                (Schedule of Selling, General and Administrative                 
                Expenses) (Details)                                              
120: R107        Financing Expenses, Net (Schedule of Financing      HTML     81K  
                Income (Expenses), Net) (Details)                                
121: R108        Income Taxes (Narrative) (Details)                  HTML     83K  
122: R109        Income Taxes (Schedule of Components of Income      HTML     59K  
                Taxes) (Details)                                                 
123: R110        Income Taxes (Schedule of Reconciliation between    HTML     77K  
                Theoretical Tax Expense (Benefit) on Pre-tax                     
                Income (Loss)) (Details)                                         
124: R111        Income Taxes (Schedule of Deferred Tax Assets and   HTML     72K  
                Liabilities Recognized) (Details)                                
125: R112        Income Taxes (Schedule of Deferred Taxes Presented  HTML     55K  
                in Statements of Financial Position) (Details)                   
126: R113        Income Taxes (Schedule of Tax And Deferred Tax      HTML     45K  
                Liabilities) (Details)                                           
127: R114        Earnings per Share (Schedule of (Loss)/Income       HTML     51K  
                Allocated to Holders of Ordinary Shareholders)                   
                (Details)                                                        
128: R115        Earnings per Share (Schedule of Number of Ordinary  HTML     46K  
                Shares) (Details)                                                
129: R116        Discontinued Operations (Narrative) (Details)       HTML     47K  
130: R117        Discontinued Operations (Schedule of Results        HTML     54K  
                Attributable to Discontinued Operations) (Details)               
131: R118        Segment, Customer and Geographic Information        HTML    128K  
                (Schedule of Information Regarding Reportable                    
                Segments) (Details)                                              
132: R119        Segment, Customer and Geographic Information        HTML     63K  
                (Schedule of Major Customers and Percentage of                   
                Group's Total Revenues) (Details)                                
133: R120        Segment, Customer and Geographic Information        HTML     55K  
                (Schedule of Information Based on Geographic                     
                Areas) (Details)                                                 
134: R121        Segment, Customer and Geographic Information        HTML     54K  
                (Schedule of Non-current Assets on the Basis of                  
                Geographic Location) (Details)                                   
135: R122        Related-party Information (Schedule of              HTML     50K  
                Transactions with Directors and Officers)                        
                (Details)                                                        
136: R123        Related-party Information (Schedule of              HTML     56K  
                Transactions with Related Parties (Excluding                     
                Associates)) (Details)                                           
137: R124        Related-party Information (Schedule of Balances     HTML     59K  
                with Related Parties) (Details)                                  
138: R125        Financial Instruments (Narrative) (Details)         HTML     51K  
139: R126        Financial Instruments (Schedule of Maximum          HTML     60K  
                Exposure to Credit Risk for Financial Assets)                    
                (Details)                                                        
140: R127        Financial Instruments (Schedule of Maximum          HTML     54K  
                Exposure to Credit Risk for Trade Receivables By                 
                Geographic Region) (Details)                                     
141: R128        Financial Instruments (Schedule of Aging of Trade   HTML     47K  
                Receivables) (Details)                                           
142: R129        Financial Instruments (Schedule of Debt             HTML     45K  
                Securities) (Details)                                            
143: R130        Financial Instruments (Schedule of Anticipated      HTML    102K  
                Repayment Dates of the Financial Liabilities)                    
                (Details)                                                        
144: R131        Financial Instruments (Schedule of Exposure         HTML     68K  
                Foreign Currency Risk Non-Hedging Derivative                     
                Financial Instruments) (Details)                                 
145: R132        Financial Instruments (Schedule of Exposure to      HTML     57K  
                Index Risk with Respect to Derivative Instruments)               
                (Details)                                                        
146: R133        Financial Instruments (Schedule of Exposure to CPI  HTML     93K  
                and Foreign Currency Risks) (Details)                            
147: R134        Financial Instruments (Schedule of Sensitivity      HTML     66K  
                Analysis) (Details)                                              
148: R135        Financial Instruments (Schedule of Type of          HTML     59K  
                Interest Borne by Financial Instruments) (Details)               
149: R136        Financial Instruments (Schedule of Effect of 100    HTML     49K  
                Basis Point Change on Profit and Loss) (Details)                 
150: R137        Financial Instruments (Schedule of sensitive        HTML     57K  
                analysis for change in LIBOR interest rate)                      
                (Details)                                                        
151: R138        Financial Instruments (Schedule of exposure to      HTML     52K  
                LIBOR risk for derivative financial instruments                  
                used for hedging) (Details)                                      
152: R139        Financial Instruments (Schedule of Carrying Amount  HTML     58K  
                and Fair Value of Financial Instrument Groups)                   
                (Details)                                                        
153: R140        Financial Instruments (Schedule of Valuation        HTML     52K  
                Techniques Used in Measuring Level 3 Fair Values)                
                (Details)                                                        
154: R141        Subsequent Events (Narrative) (Details)             HTML     87K  
157: XML         IDEA XML File -- Filing Summary                      XML    321K  
155: XML         XBRL Instance -- zk2329424_htm                       XML   7.83M  
156: EXCEL       IDEA Workbook of Financial Reports                  XLSX    408K  
10: EX-101.CAL  XBRL Calculations -- ken-20221231_cal                XML    360K 
11: EX-101.DEF  XBRL Definitions -- ken-20221231_def                 XML   1.95M 
12: EX-101.LAB  XBRL Labels -- ken-20221231_lab                      XML   5.76M 
13: EX-101.PRE  XBRL Presentations -- ken-20221231_pre               XML   2.57M 
 9: EX-101.SCH  XBRL Schema -- ken-20221231                          XSD   1.07M 
158: JSON        XBRL Instance as JSON Data -- MetaLinks              894±  1.31M  
159: ZIP         XBRL Zipped Folder -- 0001178913-23-001203-xbrl      Zip   1.51M  


‘EX-15.1’   —   Letter re: Unaudited Interim Financial Info — exhibit_15-1


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



 C: 

Exhibit 15.1


KPMG LLP
12 Marina View, #15-01
Asia Square Tower 2
Singapore 018961
Telephone   +65 6213 3388
Fax               +65 6225 0984
Internet       kpmg.com.sg

Consent of Independent Registered Public Accounting Firm
 
The Board of Directors
Kenon Holdings Ltd.:
 
We consent to the incorporation by reference in the registration statement (No. 333‑201716) on Form S-8 of our reports dated March 30, 2023, with respect to the consolidated financial statements of Kenon Holdings Ltd., and the effectiveness of internal control over financial reporting.
 
Sincerely,

/s/ KPMG LLP
KPMG LLP
Public Accountants and
Chartered Accountants

Singapore
March 30, 2023
 
KPMG LLP (Registration No. T08LL1267L), an accounting limited liability partnership registered in Singapore under the Limited Liability Partnership Act (Chapter 163A) and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee.



Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘20-F’ Filing    Date    Other Filings
Filed on:3/30/236-K
For Period end:12/31/22
 List all Filings 


8 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/13/23  ZIM Integrated Shipping Svcs Ltd. 20-F       12/31/22  147:20M                                    Z-K Global Ltd./FA
 4/19/21  Kenon Holdings Ltd.               20-F       12/31/20  165:25M                                    Z-K Global Ltd./FA
 4/30/20  Kenon Holdings Ltd.               20-F       12/31/19  163:23M                                    Z-K Global Ltd./FA
 4/09/18  Kenon Holdings Ltd.               20-F       12/31/17  178:33M                                    Z-K Global Ltd./FA
11/02/15  IC Power Ltd.                     F-1/A                  7:10M                                    Donnelley … Solutions/FA
 3/31/15  Kenon Holdings Ltd.               20-F       12/31/14   12:12M                                    Donnelley … Solutions/FA
 1/08/15  Kenon Holdings Ltd.               6-K         1/08/15    8:813K                                   Donnelley … Solutions/FA
12/19/14  Kenon Holdings Ltd.               20FR12B/A             13:14M                                    Donnelley … Solutions/FA
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Filing Submission 0001178913-23-001203   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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