国际商业结算年报 2022/2023

Management’s Statement4管理層報告 Biographical Details of Directors25董事履歷資料 Corporate Governance Report28企業管治報告 Environmental, Social and Governance Report46環境、社會及管治報告 Directors’ Report109董事會報告 Independent Auditor’s Report118獨立核數師報告 Consolidated Statement of Profit or Loss andOther Comprehensive Income125綜合損益及其他全面收益表 Consolidated Statement of Financial Position127綜合財務狀況表 Consolidated Statement of Changes in Equity129綜合權益變動表 Consolidated Statement of Cash Flows130綜合現金流量表 Notes to the Consolidated Financial Statements132綜合財務報表附註Five Years Financial Summary228五年財務概要 Corporate Information公司資料 董事會執行董事袁亮陳少達 BOARD OF DIRECTORSExecutive DirectorsYuen LeongChan Siu Tat 非執行董事劉雨 Non-executive DirectorLiu Yu 獨立非執行董事葉勇陳嵐冉王建平 Independent Non-executive DirectorsYap YungChen LanranWong Kin Ping 公司秘書鍾有棠 COMPANY SECRETARYChung Yau Tong 核數師先機會計師行有限公司執業會計師註冊公眾利益實體核數師 AUDITOR CL Partners CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors 審核委員會葉勇（主席）王建平陳嵐冉 AUDIT COMMITTEEYap Yung(chairman)Wong Kin PingChen Lanran 薪酬委員會王建平（主席）陳少達葉勇陳嵐冉 REMUNERATION COMMITTEE Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran 提名委員會王建平（主席）陳少達葉勇陳嵐冉 NOMINATION COMMITTEE Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港銅鑼灣告士打道255-257號信和廣場31樓3103室 Unit 3103, 31/F,Sino Plaza,255-257 Gloucester Road,Causeway Bay,Hong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR MUFG Fund Services (Bermuda) Limited4th floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR 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 Tricor Secretaries Limited17th FloorFar East Finance Centre16 Harcourt RoadHong Kong 股份代號00147 STOCK CODE00147 公司網址www.ibsettlement.com COMPANY WEBSITEwww.ibsettlement.com Management’s Statement管理層報告 整體業績 OVERALL RESULTSKey performance indicator (Financial Ratio) 主要業績指標（財務比率） Revenue(HK$’000)Gross profit margin(%)Loss for the year(HK$’000)Loss per share(HK cent)Net asset value per share(HK cents) Notes: (i)毛 利 率 按 毛 利 除 以 收 入 再 將 所 得 值 乘 以100%計算。(ii)每 股 資 產 淨 值 乃 根 據 於 二 零 二 三 年 三 月 三 十 一日已發行20,319,072,320股普通股（二零二二年：20,319,072,320股普通股）計算。 For the current year, the Group recorded a revenue ofapproximatelyHK$865,703,000, representing a growth nearly 2 times when compared with revenueof the preceding financial year. The revenue for the current year is mainly generatedfrom the property development segment in正和城(“Zhenghe City”) of柳州正和樺桂置業集團有限公司(Liuzhou Zhenghe Huagui Real Estate Group CompanyLimited*) (“Liuzhou Zhenghe”). During the year, the construction of 3 blocks ofresidential and commercial complexes in Zone F in Zhenghe City were completedand delivered to the customers. As a result, the revenue of the Group for the yearincreased significantly. 本集團於本年度錄得收入約865,703,000港元，較上一財政年度收入增長近2倍。本年度的收入主要來自柳州正和樺桂置業集團有限公司（「柳州正和」）正和城（「正和城」）的物業開發分類。年內，正和城F區的3幢住宅及商業綜合樓的建築工程已竣工並交付予客戶。因此，本集團年內收入大幅增長。 本年度物業開發業務產生營業額為714,134,000港元（二零二二年：292,042,000港元）、租賃及買賣計算機設備業務為111,404,000港元（二零二二年：219,000港元）及隱形眼鏡業務為40,165,000港元（二零二二年：2,159,000港元）。 The turnover for the current year generated from the property development businesswas HK$714,134,000 (2022: HK$292,042,000), leasing and trading of computerequipment business was HK$111,404,000 (2022: HK$219,000) and the contact lensbusiness was HK$40,165,000 (2022: HK$2,159,000). Management’s Statement管理層報告 An overall gross profit of approximately HK$250,531,000 (2022: HK$17,747,000) andgross profit margin of 28.9% (2022: 5.8%) were recorded for the current year. Increasein gross profit margin was mainly due to higher average selling prices of residentialand commercial complexes in Zone F were sold in current year as compared tocertain defective commercial units with low gross profit margin sold in previous year. 本年度錄得整體毛利約250,531,000港元（二零二二年：17,747,000港元）及毛利率28.9%（二零二二年：5.8%）。毛利率增加主要是由於本年度出售的F區住宅及商業綜合樓平均售價較高，而上一年度出售的若干有缺陷的商業單位毛利率較低。 本集團於本年度繼續產生虧損約82,088,000港元（二零二二年：145,171,000港元）。虧損主要由於年內撇減待售物業172,731,000港元所致。撇減待售物業乃主要由於根據市場比較法，各區餘下尚未出售停車場面積的公允值下降。本年度的融資成本為72,081,000港元，遠高於去年的5,431,000港元，此乃由於年內柳州正和主要建築工程已竣工，融資成本不再資本化至待售物業。本年度的每股基本及攤薄虧損約為0.36港仙（二零二二年：0.59港仙）。 The Group continued to incur losses of approximately HK$82,088,000 for thecurrent year (2022: HK$145,171,000). The loss mainly attributable to write-downof properties held for sale of HK$172,731,000 is made for the year. The write-downof properties held for sale was mainly due to decrease in fair value of remainingunsold car park area attached to each zone under market comparison approach.Finance costs amounted to HK$72,081,000 in current year which was much higherthan that of last year amounting to HK$5,431,000 was due to finance costs nolonger capi