开源控股中期报告2021

INTERIM REPORT2021中期報告(Incorporated in Bermuda with limited liability)(於百慕達註冊成立之有限公司)(Stock Code 股份代號: 1215)KAI YUAN HOLDINGS LIMITED 開源控股有限公司INTERIM REPORT 2021 中期報告 Corporate information公司資料2-3Report on review of interim condensed consolidated financial information簡明綜合中期財務資料審閱報告4-5Interim condensed consolidated statement of profit or loss簡明綜合中期損益表6Interim condensed consolidated statement of comprehensive income簡明綜合中期全面收益表7Interim condensed consolidated statement of financial position簡明綜合中期財務狀況報表8-9Interim condensed consolidated statement of changes in equity簡明綜合中期權益變動表10Interim condensed consolidated statement of cash flows簡明綜合中期現金流量表11-12Notes to the interim condensed consolidated financial information簡明綜合中期財務資料附註13-41Interim dividend中期股息42Management discussion and analysis管理層討論及分析42-49Directors’ and chief executives’ interests and short positions in shares, underlying shares and debentures董事及主要行政人員於股份、 相關股份及債券之權益及 淡倉50Persons holding 5% or more interests in shares and underlying shares於股份及相關股份中持有5%或 以上權益之人士51-52Share options scheme購股權計劃52Purchase, sale or redemption of listed securities of the Company購買、出售或贖回本公司 上市證券52Corporate governance企業管治53-54Model code for securities transactions by Directors董事進行證券交易的標準守則55CONTENTS目錄 Kai Yuan Holdings Limited | Interim Report 20212CORPORATE INFORMATION公司資料BOARD OF DIRECTORS (THE”BOARD”)Executive DirectorsMr. Xue Jian (Chief Executive Director)Mr. Law Wing Chi, StephenIndependent non-executive DirectorsMr. Tam Sun WingMr. Ng Ge BunMr. He YiAUDIT COMMITTEEMr. Tam Sun Wing (Chairman)Mr. Ng Ge BunMr. He YiREMUNERATION COMMITTEEMr. Tam Sun Wing (Chairman)Mr. Law Wing Chi, StephenMr. He YiMr. Ng Ge BunNOMINATION COMMITTEEMr. Ng Ge Bun (Chairman)Mr. Law Wing Chi, StephenMr. He YiMr. Tam Sun WingCOMPANY SECRETARYMr. Law Wing Chi, StephenSTOCK CODE1215WEBSITEwww.kaiyuanholdings.com董事會（「董事會」）執行董事薛健先生（行政總裁）羅永志先生獨立非執行董事譚新榮先生吳志彬先生賀弋先生審核委員會譚新榮先生（主席）吳志彬先生賀弋先生薪酬委員會譚新榮先生（主席）羅永志先生賀弋先生吳志彬先生提名委員會吳志彬先生（主席）羅永志先生賀弋先生譚新榮先生公司秘書羅永志先生股份代號1215網址www.kaiyuanholdings.com 開源控股有限公司 | 2021年中期報告3PRINCIPAL REGISTRARMUFG Fund Services (Bermuda) Limited4th Floor North Cedar House, 41 Cedar AvenueHamilton, HM12BermudaSHARE REGISTRARTricor Tengis LimitedLevel 54, Hopewell Centre183 Quees’s Road EastHong KongREGISTERED OFFICEVictoria Place5th Floor, 31 Victoria StreetHamilton HM 10BermudaPRINCIPAL OFFICE IN HONG KONG28th Floor, Chinachem Century Tower178 Gloucester Road, WanchaiHong KongAUDITORSErnst & YoungCertified Public Accountants27th Floor, One Taikoo Place979 King’s Road, Quarry BayHong KongSOLICITORSK&L Gates44th Floor, Edinburgh TowerThe Landmark15 Queen’s Road, CentralHong KongPRINCIPAL BANKERSThe Hong Kong & Shanghai Banking Corporation Limited主要股份過戶登記處MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House, 41 Cedar AvenueHamilton, HM 12Bermuda股份過戶登記處卓佳登捷時有限公司香港皇后大道東183號合和中心54樓註冊辦事處Victoria Place5th Floor, 31 Victoria Street Hamilton HM 10Bermuda香港主要辦事處香港灣仔告士打道178號華懋世紀廣場28樓核數師安永會計師事務所執業會計師香港鰂魚涌英皇道979號太古坊一座27樓律師高蓋茨律師事務所香港皇后大道中15號置地廣場公爵大廈44樓主要往來銀行香港上海滙豐銀行有限公司 Kai Yuan Holdings Limited | Interim Report 20214REPORT ON REVIEW OF INTERIM CONDENSED CONSOLIDATED FINANCIAL INFORMATION簡明綜合中期財務資料審閱報告To the board of directors of Kai Yuan Holdings Limited(Incorporated in Bermuda with limited liability)INTRODUCTIONWe have reviewed the interim financial information set out on pages 6 to 41 which comprises the condensed consolidated statement of financial position of Kai Yuan Holdings Limited (the “Company”) and its subsidiaries (the “Group”) as at 30 June 2021 and the related condensed consolidated statement of profit or loss, comprehensive income, changes in equity and cash flows for the six-month period then ended, and explanatory notes. The Rules Governing the Listing of Securities on The Stock Exchange of Hong Kong Limited require the preparation of a report on interim financial information to be in compliance with the relevant provisions thereof and Hong Kong Accounting Standard 34 Interim Financial Reporting (“HKAS 34”) issued by the Hong Kong Institute of Certified Public Accountants (“HKICPA”). The directors of the Company are responsible for the preparation and presentation of this interim financial information in accordance with HKAS 34. Our responsibility is to express a conclusion on this interim financial information based on our review. Our report is made solely to you, as a body, in accordance with our agreed terms of engagement, and for no other purpose. We do not assume responsibility towards or accept liability to any other person for the contents of this report.Ernst & Young 27/F, One Taikoo Place979 King's RoadQuarry Bay, Hong Kong安永會計 師事務所Te l電話: +852 2846 9888 Fax傳真: +852 2868 4432 ey.com 香港鰂魚涌英皇道979號太古坊一座27樓致開源控股有限公司董事會（於百慕達註冊成立之有限公司）引言本行已審閱載於第6頁至第41頁之中期財務資料，其中包括開源控股有限公司（「貴公司」）及其附屬公司（「貴集團」）於二零二一年六月三十日之簡明綜合財務狀況報表及截至該日止六個月期間之相關簡明綜合損益表、全面收益表、權益變動表及現金流量表以及解釋附註。香港聯合交易所有限公司證券上市規則規定，須按照當中訂明之相關規定及香港會計師公會（「香港會計師公會」）頒佈之香港會計準則第34號「中期財務報告」（「香港會計準則第34號