香港潮商集团二零二三年年报

(Incorporated in Bermuda with limited liability)(Stock Code: 2322) Annual Report年 報 Contents目錄 Corporate Information2公司資料Chairlady’s Statement4主席報告Management Discussion and Analysis6管理層討論與分析Corporate Governance Report18企業管治報告Environmental, Social and Governance Report41環境、社會及管治報告Report of the Directors88董事會報告Independent Auditor’s Report105獨立核數師報告Consolidated Statement of Profit or Lossand Other Comprehensive Income115綜合損益及其他全面收益表Consolidated Statement of Financial Position117綜合財務狀況表Consolidated Statement of Changes in Equity119綜合權益變動表Consolidated Statement of Cash Flows120綜合現金流量表Notes to the Consolidated Financial Statements122綜合財務報表附註Five-Year Financial Summary255五年財務摘要 Corporate Information公司資料 董事會執行董事鄭菊花女士（主席）陳志遠先生（行政總裁） BOARD OF DIRECTORSExecutive DirectorsMs. ZHENG Juhua(Chairlady)Mr. CHAN Chi Yuen(Chief Executive Officer) 獨立非執行董事萬國樑先生余伯仁先生季志雄先生 Independent Non-executive DirectorsMr. MAN Kwok LeungMr. YU Pak Yan, PeterMr. CHI Chi Hung, Kenneth 公司秘書周建章先生 COMPANY SECRETARYMr. CHAU Kin Cheung, Alfred 審核委員會季志雄先生（主席）萬國樑先生余伯仁先生 AUDIT COMMITTEEMr. CHI Chi Hung, Kenneth(Chairman)Mr. MAN Kwok LeungMr. YU Pak Yan, Peter 薪酬委員會余伯仁先生（主席）萬國樑先生季志雄先生 REMUNERATION COMMITTEE Mr. YU Pak Yan, Peter(Chairman)Mr. MAN Kwok LeungMr. CHI Chi Hung, Kenneth 提名委員會萬國樑先生（主席）余伯仁先生季志雄先生鄭菊花女士 NOMINATION COMMITTEE Mr. MAN Kwok Leung(Chairman)Mr. YU Pak Yan, PeterMr. CHI Chi Hung, KennethMs. ZHENG Juhua 核數師 劉歐陽會計師事務所有限公司 AUDITORLau & Au Yeung C.P.A. Limited 主要往來銀行 東亞銀行有限公司華僑永亨銀行有限公司交通銀行（香港）有限公司中國銀行（香港）有限公司 PRINCIPAL BANKERS The Bank of East Asia LimitedOCBC Wing Hang Bank LimitedBank of Communications (Hong Kong) LimitedBank of China (Hong Kong) Limited Corporate Information公司資料 註冊辦事處Clarendon House2 Church StreetHamilton HM11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM11Bermuda 香港主要營業地點 PRINCIPAL PLACE OF BUSINESSIN HONG KONG 香港灣仔港灣道26號華潤大廈22樓2202室 Suite 2202, 22/F., China Resources Building26 Harbour RoadWanchaiHong Kong 股份過戶登記總處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM12Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 卓佳登捷時有限公司香港夏慤道16號遠東金融中心17樓 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 股票代號2322 STOCK CODE2322 公司網頁http://www.chaoshang.hk WEBSITEhttp://www.chaoshang.hk Chairlady’s Statement主席報告 Chairlady’s Statement主席報告 The Group faced various difficulties during this financial year.While the impact of the outbreak of the COVID-19 pandemic waslessened as it has been persisting for more than three years,and the Group has adopted various measures to mitigate theoperation risks and to maintain the stability of its businesses, itis inevitable that the Group’s performance was affected resultingwith an overall decrease in the profitability of the Group’sbusiness. 本 集 團 於 本 財 政 年 度 在 面 對 各 種 不 同 的 困擾。2019冠狀病毒病已經持續超過三年，本集團已採取多項措施，以降低經營風險及維持其業務的穩定性，儘管其影響開始減細，但本集團表現仍不可避免受到影響，導致本集團業務利潤率整體下降。 Furthermore, the stock market was dragged by a numberof unfavourable news during the year leading to a less thansatisfactory performance from our financial services business.The Group has diversified into the bond placing market, butconsidering the market sentiment and expectation of the macro-economic environment, the bond placing business is developingslowly. Our management will strive to increase the Group’sexposure and scale of operations within the capital markets andmay introduce new services to potential customers. 此外，本年內股市受到各種不利消息影響，導致金融服務業務的表現未如理想。本集團已開展債券配售業務，但考慮到市場氣氛及對宏觀經濟環境的期望，債券配售業務正在慢慢發展。我們的管理層會力求增加本集團在資本市場的參與規模，以及可能會向潛在客戶推出新服務。 整體來說本集團將不時重新評估和重新設計其戰略，以應對不斷變化的環境。在二零二三年五月，本集團與兩名潛在賣方訂立一份不具法律約束力的諒解備忘錄，據此本集團可能會在中國內地開展健康管理業務。 All in all, the Group will be reassessing and re-engineering itsstrategies from time to time in response to the ever changingenvironment. In May 2023, the Group entered into a non-legallybinding memorandum of understanding with two potentialvendors, pursuant to which the Group may venture into thehealthcare business in the mainland China. Looking ahead, the Group will actively identify and exploreinvestment and business opportunities to strengthen andbroaden its assets and revenue base into a comprehensiveportfolio. The Group will cautiously grasp of every opportunity toenhance and improve the business operation and profitability ofthe Group. 展望未來，本集團將積極識別和探討投資及業務機會，以加強及擴大其資產及收入基礎至全面之組合。本集團將審慎地把握每一個機遇，務求提高及改善本集團業務營運及盈利能力。 本人謹對董事會及各同事所作出之努力及貢獻致以衷心謝意。本人亦衷心感謝所有業務夥伴及股東對本集團之持久信心。 I would like to express my sincere gratitude to our Board andcolleagues for their effort and dedication. I would also like toexpress my deepest appreciation to all our business partners andshareholders for their continuing confidence in our Group. Zheng JuhuaChairladyHong Kong, 29 June 2023 主席鄭菊花香港，二零二三年六月二十九日 Management Discussiona