Table of Contents目錄CORPORATE INFORMATION公司資料2INDEPENDENT REVIEW REPORT獨立審閱報告5CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS簡明綜合損益表7CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及 其他全面收益表8CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表9CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表11CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表12NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS簡明綜合財務報表附註13MANAGEMENT DISCUSSION AND ANALYSIS管理層討論及分析29OTHER INFORMATION其他資料48DEFINITION釋義55 XIN YUAN ENTERPRISES GROUP LIMITED / INTERIM REPORT 20222Corporate Information公司資料 董事會執行董事陳銘先生（主 席）陳家幹先生（副 主席） （於2022年3月11日獲委任）徐文均先生（行 政總裁）丁玉釗先生林世鋒先生獨立非執行董事孫志偉先生魏書松先生徐捷先生審核委員會孫志偉先生（主 席）魏書松先生徐捷先生提名委員會陳銘先生（主 席）孫志偉先生徐捷先生薪酬委員會徐捷先生（主 席）孫志偉先生徐文均先生公司秘書鍾明輝先生（於2022年8月26日獲委任）嚴洛鈞先生（於2022年8月26日辭任）授權代表陳銘先生鍾明輝先生（於2022年8月26日獲委任）嚴洛鈞先生（於2022年8月26日辭任）核數師羅申美會計師事務所執業會計師註冊公眾利益實體核數師香港銅鑼灣恩平道28號利園二期29樓BOARD OF DIRECTORSExecutive DirectorsMr. Chen Ming (Chairman)Mr. Chen Jiagan (Vice Chairman) (appointed on 11 March 2022)Mr. Xu Wenjun (Chief Executive Officer)Mr. Ding YuzhaoMr. Lin ShifengIndependent Non-executive DirectorsMr. Suen Chi WaiMr. Wei ShusongMr. Xu JieAUDIT COMMITTEEMr. Suen Chi Wai (Chairman)Mr. Wei ShusongMr. Xu JieNOMINATION COMMITTEEMr. Chen Ming (Chairman)Mr. Suen Chi WaiMr. Xu JieREMUNERATION COMMITTEEMr. Xu Jie (Chairman)Mr. Suen Chi WaiMr. Xu WenjunCOMPANY SECRETARYMr. Chung Ming Fai (appointed on 26 August 2022)Mr. Yim Lok Kwan (resigned on 26 August 2022)AUTHORISED REPRESENTATIVESMr. Chen MingMr. Chung Ming Fai (appointed on 26 August 2022)Mr. Yim Lok Kwan (resigned on 26 August 2022)AUDITORRSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor29th FloorLee Garden Two28 Yun Ping RoadCauseway BayHong Kong 信源企業集團有限公司 / 2022年中期報告3Corporate Information公司資料 公司網站www.xysgroup.com股份代號1748總部及主要營業地點中國福州市台江區長汀街23號ICC昇龍環球中心40層02–05室香港主要營業地點香港灣仔皇后大道東248號大新金融中心40樓開曼群島註冊辦事處P.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman Islands開曼群島股份過戶登記總處及過戶代理Ocorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman IslandsCOMPANY’S WEBSITEwww.xysgroup.comSTOCK CODE1748HEADQUARTER AND PRINCIPAL PLACE OF BUSINESSRoom 02–05, 40th FloorInternational Commerce CentreNo. 23 Changting StreetTaijiang, FuzhouChinaPRINCIPAL PLACE OF BUSINESS IN HONG KONG40th FloorDah Sing Financial CentreNo. 248 Queen’s Road EastWanchaiHong KongREGISTERED OFFICE IN THE CAYMAN ISLANDSP.O. Box 31119Grand PavilionHibiscus Way, 802 West Bay RoadGrand Cayman KY1-1205Cayman IslandsCAYMAN ISLANDS PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENTOcorian Trust (Cayman) LimitedWindward 3, Regatta Office ParkPO Box 1350Grand Cayman KY1-1108Cayman Islands XIN YUAN ENTERPRISES GROUP LIMITED / INTERIM REPORT 20224Corporate Information公司資料 香港股份過戶登記處卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓主要往來銀行中國銀行（香 港） 有限公司交通銀行股份有限公司香港分行花旗銀行新加坡分行中國銀行股份有限公司福建自貿試驗區 平潭片區分行法律顧問鍾氏律師事務所（與 德恒律師事務所聯營）香港中環皇后大道中5號衡怡大廈28樓HONG KONG SHARE REGISTRAR AND TRANSFER OFFICETricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong KongPRINCIPAL BANKSBank of China (Hong Kong) LimitedBank of Communications Co., Ltd., Hong Kong BranchCitibank N.A., Singapore BranchBank of China Limited, Fujian Pilot Free Trade Zone Pingtan BranchLEGAL ADVISORChungs Lawyers (in association of DeHeng Law Offices)28/F, Henley Building5 Queen’s Road CentralCentralHong Kong 信源企業集團有限公司 / 2022年中期報告5Independent Review Report獨立審閱報告 致信源企業集團有限公司董事會（於 開曼群島註冊成立的有限公司）引言我們已審閱載於第7至28頁的中期財務資料， 當中包括 貴公司及其附屬公司於2022年6月30日的簡明綜合財務狀況表及截至該日止六個月期間的相關簡明綜合損益表、 簡明綜合損益及其他全面收益表、 簡明綜合權益變動表及簡明綜合現金流量表以及主要會計政策概要及其他解釋附註。 香港聯合交易所有限公司證券上市規則要求編製中期財務資料報告時須遵循其有關條文及香港會計師公會（「香港會計師公會」）頒佈的香港會計準則第34號「中期財務報告」 （「香 港會計準則第34號」 ）。董事須對根據香港會計準則第34號編製及呈列的本中期財務資料負責。 我們的責任為根據我們已同意的委聘條款對本中期財務資料的審閱作出結論， 並向 閣下報告， 且並無其他目的。 我們概不就本報告內容向任何其他人士負責或承擔責任。TO THE BOARD OF DIRECTORS OFXIN YUAN ENTERPRISES GROUP LIMITED(Incorporated in the Cayman Islands with limited liability)INTRODUCTIONWe have reviewed the interim financial information set out on pages 7 to 28 which comprises the condensed consolidated statement of financial position of the Company and its subsidiaries as at 30 June 2022 and the related condensed consolidated statement of profit or loss, condensed consolidated statement of profit or loss and other comprehensive income, condensed consolidated statement of changes in equity and condensed consolidated statement of cash flows for the six-month period then ended, and a summary of significant accounting policies and other 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 “