贝森金融二零二二年年报

2022Annual Report 年報年報 12022年報 貝森金融集團有限公司CONTENTS 目錄Letter from the Board董事會函件2Operational Review業務回顧5Financial Highlights財務摘要15Financial Review財務回顧16Profiles of Directors董事簡介26Directors’ Report董事會報告30Corporate Governance Report企業管治報告48Environmental, Social and Governance Report環境、社會及管治報告70Financial Report財務報告93Five-Year Financial Summary五年財務概要222Corporate Information公司資料224 2LETTER FROM THE BOARD董事會函件 Bison Finance Group Limited Annual Report 2022Dear Shareholders,On behalf of the board (the “Board”) of directors (the “Directors”) of Bison Finance Group Limited (the “Company” together with its subsidiaries, collectively the “Group”), I hereby present to the shareholders of the Company (the “Shareholders”) the annual report of the Company for the year ended 31 December 2022.RESULTS FOR THE YEARFor the year ended 31 December 2022, the Group reported revenue of approximately HK$41.0 million, representing a decrease of approximately 45.8% from the revenue of approximately HK$75.6 million of the previous year.For the year ended 31 December 2022, the Group reported a loss attributable to owners of the Company of approximately HK$123.1 million (2021: approximately HK$258.8 million), representing a decrease of approximately 52.4% as compared to previous year. Such decrease in loss was mainly attributable to:(i) Cease of operating loss of the Media segmentDuring the year ended 31 December 2021, the Group recorded operating loss of approximately HK$69.9 million resulting from its provision of media sales, design services and production of advertisements for transit vehicle exteriors (“BUS-BODY Advertising Business”) and interiors (“BUS-INTERIOR Advertising Business”). Following the cessation of the BUS-BODY Advertising Business and the BUS-INTERIOR Advertising Business pursuant to the termination of the agreement for bus body advertising agency services to Citybus Limited and New World First Bus Services Limited (as amended and supplemented) for a term of three years expiring on 30 June 2023 (the “Advertising Agreement”) and the ancillary documents relating to the Advertising Agreement (as amended and supplemented) with effect from 1 November 2021, the Group no longer incurred such operating loss for the year ended 31 December 2022.(ii) Reduction in provision for impairment losses on non-current assetsThe provision for impairment losses on non-current assets for the year ended 31 December 2022 amounted to approximately HK$43.9 million (2021: approximately HK$92.4 million), representing a decrease of approximately 52.5% as compared to the previous year. Such reduction was mainly because no impairment loss on goodwill was recognised for the year ended 31 December 2022 (2021: approximately HK$78.6 million) as goodwill was fully impaired during the year ended 31 December 2021. Such reduction is offset by the increase in provision for impairment losses on intangible assets and property and equipment and right-of-use assets for the year ended 31 December 2022.尊敬的股東：本人謹代表貝森金融集團有限公司（「本公司」連同其附屬公司，統稱「本集團」）董 事（「董事」）會（「董事會」）謹此向本公司股東（「股東」）提呈本公司截至二零二二年十二月三十一日止年度的年報。本年度業績截至二零二二年十二月三十一日止年度，本集團錄得收入約港幣41,000,000元，較去年收入約港幣75,600,000元減少約45.8%。截至二零二二年十二月三十一日止年度，本集團錄得本公司擁有人應佔虧損約港幣123,100,000元（二零二一年：約港幣258,800,000元），較上年減少約52.4%。虧損減少主要由於：(i) 不再產生媒體分部之經營虧損截至二零二一年十二月三十一日止年度，本集團因為客運車輛車身外部（「巴士車身廣告」）及車廂內部（「巴士車廂廣告」）提供媒體銷售、設計服務及廣告製作而錄得經營虧損約港幣69,900,000元。自二零二一年十一月一日起根據終止協議終止為期三年在二零二三年六月三十日到期的向城巴有限公司與新世界第一巴士服務有限公司提供巴士車身廣告代理服務的協議（經修訂和補充）（「廣告協議」）及與廣告協議有關的附屬文件（經修訂和補充）而終止巴士車身廣告業務及巴士車廂廣告業務後，本集團於截至二零二二年十二月三十一日止年度不再產生此類經營虧損。(ii) 非流動資產減值虧損撥備減少截至二零二二年十二月三十一日止年度，非流動資產減值虧損撥備約為港幣43,900,000元（二零二一年：約港幣92,400,000元），較去年減少約52.5%，主要由於截至二零二一年十二月三十一日止年度商譽已悉數減值，故截至二零二二年十二月三十一日止年度並無確認商譽減值虧損（二零二一年：約港幣78,600,000元），有關減幅因截至二零二二年十二月三十一日止年度的無形資產、物業及設備以及使用權資產減值虧損撥備增加而有所抵銷。Letter from the Board董事會函件 32022年報 貝森金融集團有限公司LETTER FROM THE BOARD董事會函件 (iii) 金融資產減值虧損撥備淨額減少截至二零二二年十二月三十一日止年度，金融資產減值虧損撥備淨額約為港幣600,000元（二零二一年：約港幣41,800,000元），較去年減少約98.5%，主要由於須根據預期信貸虧損模式進行減值評估的金融資產整體餘額大幅減少，導致於截至二零二二年十二月三十一日止年度的綜合損益表確認的該等資產（包括應收賬款及應收貸款）減值虧損撥備減少。末期股息董事不建議就截至二零二二年十二月三十一日止年度派發末期股息（二零二一年：無）。業務回顧於報告期內，本集團主要從事提供金融服務，持牌進行《證券及期貨條例》（「《證券及期貨條例》」）項下第1類（證券交易）、第4類（ 就 證券提供意見）、第6類（就機構融資提供意見）及第9類（提供資產管理）受規管活動（統稱「金融服務業務」）。(1) 金融服務業務於二零二二年十二月三十一日，本集團的金融服務業務主要分為(i)外部資產管理（「外部資產管理」）服 務；(ii)基金管理服務；(iii)證券服務；(iv)基金管理的投資顧問服務；及(v)機構融資顧問服務。(2) 其他投資本集團一直在不斷尋求投資機會，以使收入來源多元化及提高股東回報。誠如本公司日期為二零一九年二月二十二日的公告所披露，本集團認購BeiTai Investment LP（「投資基金」）的有限合夥人權益。於二零二二年十二月三十一日，本集團（作為有限合夥人）已投資港幣72,000,000元（二零二一年：港幣77,000,000元）於投資基金，佔投資基金資本承諾總額約71.0%（二零二一年：約71.0%）。於二零二二年十二月三十一日，投資基金的公允價值約為港幣29,500,000元（二零二一年：港幣71,300,000元 ）。(iii) Reduction in provision for impairment losses on financial assets, netThe provision for impairment losses on fina