北亚策略2022/2023 年报

2022/23年報 Annual Report CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCK EXCHANGE”)GEM has been positioned as a market designed to accommodate small and mid-sized companies to which a higher investment risk may be attached than other companies listed on the Stock Exchange. Prospective investors should be aware of the potential risks of investing in such companies and should make the decision to invest only after due and careful consideration.Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk that securities traded on GEM may be more susceptible to high market volatility than securities traded on the Main Board of the Stock Exchange and no assurance is given that there will be a liquid market in the securities traded on GEM.Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contents of this report, make no representation as to its accuracy or completeness and expressly disclaim any liability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contents of this report.This report, for which the directors (the “Directors” or the “Board”) of North Asia Strategic Holdings Limited collectively and individually accept full responsibility, includes particulars given in compliance with the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the “GEM Listing Rules”) for the purpose of giving information with regard to North Asia Strategic Holdings Limited. The Directors, having made all reasonable enquiries, confirm that to the best of their knowledge and belief the information contained in this report is accurate and complete in all material respects and not misleading or deceptive, and there are no other matters the omission of which would make any statement herein or this report misleading.香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示概不就因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。本報告的資料乃遵照聯交所《GEM證券上市規則》（「GEM上市規則」）而刊載，旨在提供有關北亞策略控股有限公司的資料；北亞策略控股有限公司的董事（「董事」或「董事會」）願就本報告的資料共同及個別地承擔全部責任。各董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均屬準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 1ANNUAL REPORT 2022/23 年報CONTENTS目錄 Page 頁Corporate Information 公司資料 2Financial Highlights 財務摘要 4Chairlady’s Statement 主席報告書 5Management Discussion and Analysis 管理層討論及分析 9Profiles of Directors and Senior Management 董事及高級管理人員資料 19Corporate Governance Report 企業管治報告 25Report of the Directors 董事會報告書 51Independent Auditors’ Report 獨立核數師報告 66Consolidated Statement of Profit or Loss 綜合損益表 73Consolidated Statement of Comprehensive Income 綜合全面收益表 74Consolidated Statement of Financial Position 綜合財務狀況表 75Consolidated Statement of Changes in Equity 綜合權益變動表 77Consolidated Statement of Cash Flows 綜合現金流量表 79Notes to Financial Statements 財務報表附註 81 2North Asia Strategic Holdings Limited 北亞策略控股有限公司CORPORATE INFORMATION公司資料BOARD OF DIRECTORSExecutive DirectorsZhang Yifan (Chairlady)Kenneth Kon Hiu KingNon-executive DirectorPierre Tsui Kwong MingIndependent Non-executive DirectorsJoseph Liang Hsien TseJoseph Chan Nap KeeCai QingAUDIT COMMITTEEJoseph Liang Hsien Tse (Committee Chairman)Joseph Chan Nap KeeCai QingREMUNERATION COMMITTEEJoseph Liang Hsien Tse (Committee Chairman)Kenneth Kon Hiu KingZhang YifanJoseph Chan Nap KeeCai QingNOMINATION COMMITTEEZhang Yifan (Committee Chairlady)Joseph Liang Hsien TseK