和嘉控股二零二二/二三年年报

Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析4Biographical Details of Directors and Senior Management董事及管理層之履歷詳情20Report of the Directors董事會報告25Corporate Governance Report企業管治報告43Environmental, Social and Governance Report環境、社會及管治報告63Independent Auditor’s Report獨立核數師報告95Consolidated Statement of Profit or Loss andComprehensive Income綜合損益及全面收益表99Consolidated Statement of Financial Position綜合財務狀況表101Consolidated Statement of Changes in Equity綜合權益變動表103Consolidated Statement of Cash Flows綜合現金流量表104Notes to the Consolidated Financial Statements綜合財務報表附註106Five-year Financial Summary五年財務概要189Definitions釋義191 CONTENTS CORPORATE INFORMATION BOARD OF DIRECTORS 趙旭光先生（主席兼行政總裁）王義軍先生 Executive Directors Mr. Zhao Xu Guang(Chairman and Chief Executive Officer)Mr. Wang Yijun Non-Executive Directors 黃少雄先生黃文鑫先生姜建生先生滕佂輝先生1 Mr. Wong Siu Hung, PatrickMr. Huang Man YemMr. Jiang JianshengMr. Tang Ching Fai1 Independent Non-Executive Directors 林開利先生杜永添先生王維新博士 Mr. Lam Hoy Lee, LaurieMr. To Wing Tim, PaddyDr. Wang Wei Hsin AUDIT COMMITTEE 杜永添先生（主席）林開利先生黃文鑫先生王維新博士 Mr. To Wing Tim, Paddy(Chairman)Mr. Lam Hoy Lee, LaurieMr. Huang Man YemDr. Wang Wei Hsin REMUNERATION COMMITTEE 林開利先生（主席）杜永添先生黃文鑫先生王維新博士 Mr. Lam Hoy Lee, Laurie(Chairman)Mr. To Wing Tim, PaddyMr. Huang Man YemDr. Wang Wei Hsin NOMINATION COMMITTEE 趙旭光先生（主席）林開利先生杜永添先生王維新博士 Mr. Zhao Xu Guang(Chairman)Mr. Lam Hoy Lee, LaurieMr. To Wing Tim, PaddyDr. Wang Wei Hsin COMPANY SECRETARY 歐頴詩女士 Ms. Au Wing Sze 1於二零二二年四月六日獲委任 CORPORATE INFORMATION 李智聰律師事務所 LEGAL ADVISERMichael Li & Co. AUDITORZhonghui Anda CPA Limited 中匯安達會計師事務所有限公司 香港聯交所：704 STOCK CODEHong Kong Stock Exchange: 704 www.huscoke.com CORPORATE WEBSITEwww.huscoke.com PRINCIPAL OFFICE Room 2301, 23rd FloorTower One, Lippo Centre89 QueenswayAdmiralty, Hong Kong 香港金鐘金鐘道89號力寶中心一座23樓2301室 REGISTERED OFFICE Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda Victoria Place, 5th Floor31 Victoria StreetHamilton HM 10Bermuda SHARE REGISTRARS AND TRANSFER OFFICE 卓佳秘書商務有限公司香港夏慤道16號遠東金融中心17樓 In Hong Kong Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong In Bermuda MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda PRINCIPAL BANKERS 南洋商業銀行有限公司東亞銀行有限公司香港上海滙豐銀行有限公司 Nanyang Commercial Bank, LimitedThe Bank of East Asia LimitedThe Hongkong and Shanghai Banking Corporation Limited MANAGEMENT DISCUSSION AND ANALYSIS CHANGE OF FINANCIAL YEAR END DATE 誠如本公司日期為二零二二年十二月十九日的公告所披露，董事會決議將本公司的財政年度結算日由十二月三十一日更改為三月三十一日。緊隨該變更後，本公司之財政年度結算日為二零二三年三月三十一日，而本集團須刊發之經審核綜合財務報表涵蓋自二零二二年一月一日起至二零二三年三月三十一日止十五個月期間。詳情請參閱上述公告。 As disclosed in the Company’s announcement dated 19 December2022, the Board resolved to change the financial year end date ofthe Company from 31 December to 31 March. Immediately followingsuch change, the financial year end date of the Company was 31March 2023 and the audited consolidated financial statements of theGroup to be published cover the period of 15 months commencingon 1 January 2022 and ending on 31 March 2023. Please refer to theabove-mentioned announcement for details. BUSINESS REVIEW 於報告期內，本公司按照國家環保政策要求關停其兩座年產能為60萬噸焦炭的焦爐，故本公司於報告期內沒有任何焦炭生產及經營業務。 The Company shut down its two coking furnaces with an annualproduction capacity of 600,000 tons of coke in accordance withthe requirements of the national environmental policy during thereporting period, and therefore the Company did not have any cokeproduction or business operation during the reporting period. 由於本公司延遲刊發二零二零年財務業績，特別是在審計過程發現潛在貸款，本公司股份自二零二一年三月二十九日暫停交易。為保障本公司及其股東的整體利益，董事會於本年度集中精力及資源按照聯交所的復牌指引致力恢復本公司股份交易。期間主要完成 對 潛 在 貸 款、該 等 貸 款 及 或 有 負 債（「」）調 查、恢 復 焦 炭 生 產 業 務 及 焦 爐 資產、刊發財務業績等事宜。 As the Company delayed the publication of its 2020 financial results,especially when it identified Possible Loan during the audit process,the trading of the Company’s shares had been suspended since29 March 2021. In order to protect the interests of the Companyand its shareholders as a whole, the Board concentrated itsefforts and resources on resuming the trading of the Company’sshares in accordance with the resumption guidance of the StockExchange during the year, and mainly completed, among others, theinvestigation on Possible Loan, the Loans and Contingent Liabilities(the “Incident”), the resumption of coke production business andcoking furnace assets and the publication of financial results. 本公司就該事件委聘廣東大同律師事務所進行獨立調查並已查清該事件的基本事實及法律性質，以評估該事件對本公司業務營運及財務狀況的影響。根據該事件的調查結果及中國法律意見，本公司認為對該事件採取補救措施及賠償行動符合本公司及其股東的整體利益。 The Company engaged Da Tong Law Office of Guang Dong toperform independent investigation in relation to the Incident, andhas concluded the basic facts and the legal nature of the Incidentto assess its impact on the Company’s business operation andfinancial condition. Based on the investigation results on the Incidentand the