中国投融资中期报告 2021/22

中國投融資集團有限公司China Investment and Finance Group Limite d(Incorporated in the Cayman Islands with limited liability)(於開曼群島註 冊成立之有限公司)(Stock Code 股份代號:1226)INTERIM REPORTINITEII中期報告 01Interim Report中期報告2021/22CONTENTS目錄Pages頁次CORPORATE INFORMATION公司資料2STATEMENT FROM THE MANAGEMENT管理層報告書4CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表17CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表18CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表19CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表20NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表附註21CONTENTS目錄 02China Investment and Finance Group Limited中國投融資集團有限公司CORPORATE INFORMATION公司資料股份代號1226董事會執行董事：陳昌義先生非執行董事：吳祺先生方安石先生獨立非執行董事：陸東全先生劉曉茵女士韓亮先生審核委員會韓亮先生（主席）陸東全先生劉曉茵女士提名委員會劉曉茵女士（主席）韓亮先生陸東全先生薪酬委員會劉曉茵女士（主席）陸東全先生韓亮先生註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsSTOCK CODE1226BOARD OF DIRECTORSExecutive Director:Mr. CHAN Cheong YeeNon-executive Directors:Mr. WU QiMr. FONG On ShekIndependent Non-executive Directors:Mr. LUK SimonMs. LIU XiaoyinMr. HON LeungAUDIT COMMITTEEMr. HON Leung (Chairman)Mr. LUK SimonMs. LIU XiaoyinNOMINATION COMMITTEEMs. LIU Xiaoyin (Chairman)Mr. HON LeungMr. LUK Simon REMUNERATION COMMITTEEMs. LIU Xiaoyin (Chairman)Mr. LUK SimonMr. HON LeungREGISTERED OFFICECricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsCORPORATE INFORMATION公司資料 03Interim Report中期報告2021/22CORPORATE INFORMATION公司資料香港主要營業地點香港皇后大道中70號卡佛大廈1104室核數師開元信德會計師事務所有限公司香港九龍尖沙咀天文台道8號10樓香港股份過戶登記處 聯合證券登記有限公司香港北角英皇道338號華懋交易廣場2期33樓3301-04室主要往來銀行中國銀行（香港）有限公司中國工商銀行（亞洲）有限公司創興銀行有限公司投資經理恒大證券（香港）有限公司公司秘書陳家賢先生授權代表陳昌義先生陳家賢先生網站http://www.chnif.com.hkPRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 1104, Crawford House70 Queen’s Road CentralHong KongAUDITORElite Partners CPA Limited10/F, 8 Observatory RoadTsim Sha TsuiKowloon, Hong KongSHARE REGISTRARS AND TRANSFER OFFICE IN HONG KONGUnion Registrars LimitedSuites 3301-04, 33/FTwo Chinachem Exchange Square338 King’s Road, North Point, Hong KongPRINCIPAL BANKERSBank of China (Hong Kong) Limited Industrial and Commercial Bank of China (Asia) LimitedChong Hing Bank LimitedINVESTMENT MANAGEREvergrande Securities (Hong Kong) LimitedCOMPANY SECRETARYMr. CHAN Ka YinAUTHORISED REPRESENTATIVESMr. CHAN Cheong YeeMr. CHAN Ka YinWEBSITEhttp://www.chnif.com.hk 04China Investment and Finance Group Limited中國投融資集團有限公司STATEMENT FROM THE MANAGEMENT管理層報告書中國投融資集團有限公司（「本公司」）及其附屬公司（統稱「本集團」）董事（「董事」）會（「董事會」）欣然公佈本集團截至二零二一年九月三十日止六個月（「本期間」）之未經審核綜合業績。管理層討論及分析財務業績截至二零二一年九月三十日止六個月，本集團錄得本期間出售證券所得款項總額約15,200,000港元（二零二零年：約17,700,000港元）。本集團亦錄得收益增加，由截至二零二零年九月三十日止六個月約2,100,000港元增至本期間約2,400,000港元，增幅約為14%。本公司擁有人本期間應佔財務溢利由截至二零二零年九月三十日止六個月虧損約12,900,000港元變為本期間溢利約15,800,000港元。本集團於二零二一年九月三十日的未經審核綜合資產淨值為約232,500,000港元（二零二一年三月三十一日：約195,500,000港 元 ）。於本期間，本集團資產淨值增加乃由於本期間產生淨溢利約21,000,000港元（不包括以股份為基礎之非現金付款約5,200,000港元），及配售所得款項淨額約16,000,000港元。本集團每股資產淨值為約0.72港元（二零二一年三月三十一日：約0.72港元）。The board (the “Board”) of directors (the “Directors”) of China Investment and Finance Group Limited (the “Company”) and its subsidiaries (collectively, the “Group”) is pleased to announce the unaudited consolidated results of the Group for the six months ended 30 September 2021 (the “Period”).MANAGEMENT DISCUSSION AND ANALYSISFINANCIAL RESULTSFor the six months ended 30 September 2021, the Group recorded gross proceeds from disposal of securities of approximately HK$15.2 million for the Period (2020: approximately HK$17.7 million). The Group also recorded an increase in revenue from approximately HK$2.1 million for the six months ended 30 September 2020 to approximately HK$2.4 million for the Period, representing an increase of approximately 14%. The financial profit attributable to the owners of the Company for the Period changed from loss of approximately HK$12.9 million for the six months ended 30 September 2020 to profit of approximately HK$15.8 million for the Period. The unaudited consolidated net assets of the Group as at 30 September 2021 amounted to approximately HK$232.5 million (31 March 2021: approximately HK$195.5 million). The increase in the Group’s net asset value over the Period is resulted from the net profit of approximately HK$21.0 million for the Period (excluding non-cash share based payment of approximately HK$5.2 million), and the net placing proceeds of approximately HK$16.0 million.The net asset value per share of the Group was amounted to approximately HK$0.72 (31 March 2021: approximately HK$0.72).STATEMENT FROM THE MANAGEMENT管理層報告書 05Interim Report中期報告2021/22STATEMENT FROM THE MANAGEMENT管理層報告書投資回顧於二零二一年九月三十日，本集團之投資如下：本期間內，本集團的投資組合主要包括香港及中國非上市股本證券、非上市債務證券及上市股本證券。本公司投資組合之價值約為202,300,000港元。有關本集團主要投資（界定為於二零二一年九月三十日任何公平值超過本集團總資產5%的本集團投資）之進一步詳情刊載於簡明綜合財務報表附註9及10。INVESTMENT REVIEWAs