FIRST CREDIT中期报告 2023

(Incorporated in the Cayman Islands and continued in Bermuda with limited liability) INTERIM REPORT中期報告2023 CHARACTERISTICSOF GEM OF THE STOCK EXCHANGE OF HONGKONG LIMITED (“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companiesto which a higher investment risk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potential risks of investing in suchcompanies 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, thereis a risk that securities traded on GEM may be more susceptible to high market volatility thansecurities traded on the Main Board and no assurance is given that there will be a liquid marketin the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon the whole or any part of the contentsof this report. This report, for which the directors (“Directors”) of First Credit Finance Group Limited (“Company”)collectively and individually accept full responsibility, includes particulars given in compliance with the RulesGoverning the Listing of Securities on GEM of the Stock Exchange (“GEM Listing Rules”) for the purposeof giving information with regard to the Company. The Directors, having made all reasonable enquiries,confirm that to the best of their knowledge and belief the information contained in this report is accurateand complete in all material respects and not misleading or deceptive, and there are no other matters theomission of which would make any statement herein or this report misleading. GEM GEM GEMGEMGEM GEMGEM Independent Review Report Independent review report to the board of directors of First Credit Finance Group Limited (Incorporated in the Cayman Islands and continued in Bermuda with limitedliability) INTRODUCTION 420GEM343434 We have reviewed the unaudited condensed consolidated financial statementssetout on pages 4 to 20 which comprises the unaudited condensedconsolidated statement of financial position of First Credit Finance GroupLimited (the “Company”, together with its subsidiaries, the “Group”) as at30 June 2023 and the related unaudited condensed consolidated statementof profit or loss and other comprehensive income, unaudited condensedconsolidatedstatement of changes in equity and unaudited condensedconsolidated statement of cash flows for the six months period then endedand explanatory notes. The Rules Governing the Listing of Securities on GEMof The Stock Exchange of Hong Kong Limited require the preparation of areport on interim financial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard 34, “Interim FinancialReporting” (“HKAS 34”), issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”). The directors are responsible for the preparation andpresentation of these unaudited condensed consolidated financial statementsin accordance with Hong Kong Accounting Standard 34. Our responsibility is to express a conclusion on these unaudited condensedconsolidated financial statements based on our review and to report ourconclusion solely to you, as a body, in accordance with our agreed terms ofengagement, and for no other purpose. We do not assume responsibilitytowards or accept liability to any other person for the contents of this report. SCOPE OF REVIEW We conducted our review in accordance with Hong Kong Standard on ReviewEngagements2410,“Review of Interim Financial Information Performedby the Independent Auditor of the Entity”, issued by the HKICPA. A reviewof the interim financial information consists of making enquiries, primarilyof persons responsible for financial and accounting matters, and applyinganalytical and other review procedures. A review is substantially less in scopethan an audit conducted in accordance with Hong Kong Standards on Auditingand consequently does not enable us to obtain assurance that we wouldbecome aware of all significant matters that might be identified in an audit.Accordingly, we do not express an audit opinion. 2410 CONCLUSION 34 Based on our review, nothing has come to our attention that causes us tobelieve that the unaudited condensed consolidated financial statements as at30 June 2023 are not prepared, in all material respects, in accordance withHKAS 34. Elite Partners CPA Limited Certified Public AccountantsHong Kong, 3 August 2023 P06735 Lock Kwong Hang, SimonPractising Certificate Number: P06735 Unaudited Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income For the six months ended 30 June 2023 Unaudited Condensed Consolidated Statement of Fina