胡桃资本二零二二年年报

CONTENTS目錄2022年報 | 胡桃資本有限公司1Corporate Information公司資料2Chairman’s Statement主席報告4Management Discussion and Analysis管理層討論及分析6Biographical Details of Directors董事之簡介20Directors’ Report董事會報告24Corporate Governance Report企業管治報告35Independent Auditor’s Report獨立核數師報告56Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表65Consolidated Statement of Financial Position綜合財務狀況表66Consolidated Statement of Changes in Equity綜合權益變動表68Consolidated Statement of Cash Flows綜合現金流量表70Notes to the Consolidated Financial Statements綜合財務報表附註72Financial Summary財務概要168 Walnut Capital Limited | Annual Report 20222CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive Directors:Mr. Mung Kin Keung (Co-chairman) (redesignated on 17 October 2022)Mr. Mung Bun Man, Alan (Chief Executive Officer)Non-executive Director:Dr. Ng Kit Chong (Co-chairman) (appointed on 17 October 2022)Independent Non-executive Directors:Mr. Fung Wai ChingMr. Lei Seng Fat (resigned on 12 July 2022)Mr. Poon Wai Hoi, Percy (resigned on 12 July 2022)Ms. Lui Sau Lin (appointed on 12 July 2022)Mr. Chung Wang Hei (appointed on 12 July 2022)AUDIT COMMITTEEMs. Lui Sau Lin (Committee Chairman) (appointed on 12 July 2022)Mr. Fung Wai ChingMr. Chung Wang Hei (appointed on 12 July 2022)Mr. Lei Seng Fat (resigned on 12 July 2022)Mr. Poon Wai Hoi, Percy (resigned on 12 July 2022)REMUNERATION COMMITTEEMr. Fung Wai Ching (Committee Chairman)Mr. Chung Wang Hei (appointed on 12 July 2022)Mr. Mung Kin KeungMs. Lui Sau Lin (appointed on 12 July 2022)Mr. Lei Seng Fat (resigned on 12 July 2022)Mr. Poon Wai Hoi, Percy (resigned on 12 July 2022)NOMINATION COMMITTEEMr. Chung Wang Hei (Committee Chairman) (appointed on 12 July 2022)Mr. Fung Wai ChingMr. Mung Kin KeungMs. Lui Sau Lin (appointed on 12 July 2022)Mr. Lei Seng Fat (resigned on 12 July 2022)Mr. Poon Wai Hoi, Percy (resigned on 12 July 2022)INVESTMENT COMMITTEEMr. Mung Kin Keung (Committee Chairman)Mr. Mung Bun Man, AlanMr. Wong Siu HangCOMPANY SECRETARYMr. Wong Siu HangAUTHORIZED REPRESENTATIVESMr. Mung Bun Man, AlanMr. Wong Siu Hang董事會執行董事：蒙建强先生（聯席主席）（於二零二二年十月 十七日調任）蒙品文先生（行政總裁）非執行董事︰吳傑莊博士（聯席主席）（於二零二二年十月 十七日獲委任）獨立非執行董事：馮維正先生李成法先生（於二零二二年七月十二日辭任）潘偉開先生（於二零二二年七月十二日辭任）呂秀蓮女士（於二零二二年七月十二日獲委任）鍾宏禧先生（於二零二二年七月十二日獲委任）審核委員會呂秀蓮女士（委員會主席）（於二零二二年七月 十二日獲委任）馮維正先生鍾宏禧先生（於二零二二年七月十二日獲委任）李成法先生（於二零二二年七月十二日辭任）潘偉開先生（於二零二二年七月十二日辭任）薪酬委員會馮維正先生（委員會主席）鍾宏禧先生（於二零二二年七月十二日獲委任）蒙建强先生呂秀蓮女士（於二零二二年七月十二日獲委任）李成法先生（於二零二二年七月十二日辭任）潘偉開先生（於二零二二年七月十二日辭任）提名委員會鍾宏禧先生（委員會主席）（於二零二二年七月 十二日獲委任）馮維正先生蒙建强先生呂秀蓮女士（於二零二二年七月十二日獲委任）李成法先生（於二零二二年七月十二日辭任）潘偉開先生（於二零二二年七月十二日辭任）投資委員會蒙建强先生（委員會主席）蒙品文先生黃紹恒先生公司秘書黃紹恒先生授權代表蒙品文先生黃紹恒先生 2022年報 | 胡桃資本有限公司3CORPORATE INFORMATION公司資料PRINCIPAL BANKERShanghai Commercial Bank LimitedAUDITORElite Partners CPA Limited (appointed on 10 October 2022)HLB Hodgson Impey Cheng Limited (resigned on 10 October 2022)PRINCIPAL SHARE REGISTRARCodan Services Limited ofClarendon House2 Church StreetHamilton HM 11BermudaHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Secretaries Limited17/F, Far East Finance Centre, 16 Harcourt Road, Hong Kong REGISTERED OFFICEClarendon House,2 Church Street,Hamilton HM 11,BermudaPRINCIPAL PLACE OF BUSINESSUnit 3107, 31/F, Shun Tak Centre,West Tower,168–200 Connaught Road Central,Hong KongSTOCK CODEThe Stock Exchange of Hong Kong Limited: 905COMPANY WEBSITEwww.irasia.com/listco/hk/WalnutCapital/EMAIL ADDRESSinfo905@walnutcapital.io主要往來銀行上海商業銀行有限公司核數師開元信德會計師事務所有限公司 （於二零二二年十月十日獲委任）國衛會計師事務所有限公司 （於二零二二年十月十日辭任）股份過戶登記總處Codan Services Limited ofClarendon House2 Church StreetHamilton HM 11Bermuda香港股份過戶登記分處 卓佳秘書商務有限公司香港夏愨道16號遠東金融中心17樓註冊辦事處Clarendon House,2 Church Street,Hamilton HM 11,Bermuda主要營業地點香港干諾道中168–200號信德中心西座31樓3107室股份代號香港聯合交易所有限公司：905公司網站www.irasia.com/listco/hk/WalnutCapital/郵箱地址info905@walnutcapital.io Walnut Capital Limited | Annual Report 20224CHAIRMAN’S STATEMENT主席報告Dear Shareholders,On behalf of the board (the “Board”) of directors (the “Director(s)”) of Walnut Capital Limited (the “Company”), I presented to you the annual report of the Company and its subsidiaries (the “Group”) for the year ended 31 December 2022.During the year ended 31 December 2022, the Group recorded a loss attributable to owners of the Company of approximately HK$117.0 million, compared to a loss attributable to owners of the Company of approximately HK$64.0 million for the year ended 31 December 2021. The Group recorded an increase in loss of approximately HK$53.0 million attributable to owners of the Company for the year ended 31 December 2022. Such increase was mainly attributable to an increase in loss arising in change in fair value of financial assets at fair value through profit or loss of approximately HK$50.0 million.PROSPECTSYear 2022 may be the most turbulent year we have seen in the past 20 years. Hang Seng Index had a return rate of -15.5%, falling for three consecutive years, the MSCI China Index had a return rate of -23.6%, and the Shanghai and Shenzhen 300 Inde