For a recent 2-year period, the statement of financial position of Tamarisk Group showed the following equity data at December 31 (amounts in millions).

		2023		2022
Share premiumordinary		HK$ 970		HK$ 830
Share capitalordinary		660		651
Retained earnings		7,200		5,220
Treasury shares		(1,702)		(884)
Total equity		HK$7,128		HK$5,817
Ordinary shares issued		220		217
Ordinary shares authorized		500		500
Treasury shares		37		26

(a) Answer the following questions. (1) What is the par value of the ordinary share? (Round par value to 2 decimal places, e.g. 3.15.)

Par value of ordinary shares

HK$enter the par value of the ordinary shares rounded to 2 decimal places

(2) What is the cost per share of treasury share at December 31, 2023, and at December 31, 2022?

		December 31, 2023		December 31, 2022
Cost per share of Treasury share		HK$enter a hong kong dollar amount		HK$enter a hong kong dollar amount

(b) Prepare the equity section of the statement of financial position at December 31, 2023.