理文造纸2023 中期报告

2023INTERIM REPORT CORPORATE INFORMATION Board of Directors Executive directors Dr. Lee Man Chun RaymondSBS JP(Chairman)Mr. Lee Man BunMH JP(Chief Executive Officer)Mr. Li King Wai RossMr. Lee Jude Ho ChungMr. Yip Heong Kan Non-executive director Professor Poon Chung KwongGBM GBS JP(retired on 9 May 2023) 20235 9 Peter A. Davies Independent non-executive directors Mr. Wong Kai Tung TonyMr. Peter A. DaviesMr. Chau Shing Yim David Peter A. Davies Audit Committee Mr. Chau Shing Yim David(Chairman)Mr. Wong Kai Tung TonyMr. Peter A. Davies Peter A. Davies Remuneration Committee Mr. Chau Shing Yim David(Chairman)Mr. Wong Kai Tung TonyMr. Peter A. Davies Peter A. Davies Nomination Committee Dr. Lee Man Chun RaymondSBS JP(Chairman)Mr. Chau Shing Yim DavidMr. Wong Kai Tung TonyMr. Peter A. Davies Authorised RepresentativesDr. Lee Man Chun RaymondSBS JPMs. Law Kit Yu Company SecretaryMs. Law Kit Yu Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Principal Office 16939 39/F, Lee & Man Commercial Center169 Electric RoadNorth PointHong Kong Principal Bankers In Hong Kong and Macau:Hang Seng BankStandard Chartered BankHSBCBank of China (Hong Kong) In the PRC:China Construction BankBank of China Auditor • Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor Principal Share RegistrarAnd Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building D,P.O. Box 1586, Gardenia Court, Camana Bay,Grand Cayman, KY1-1100,Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building D,P.O. Box 1586, Gardenia Court, Camana Bay,Grand Cayman, KY1-1100,Cayman Islands Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Investor Services Limited17th Floor, Far East Finance Centre,16 Harcourt Road, Hong Kong http://www.leemanpaper.com Website http://www.leemanpaper.com CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME For the six months ended 30 June 2023 The board of directors of Lee & Man Paper Manufacturing Limited(the “Company”) is pleased to announce the unaudited condensedconsolidated results of the Company and its subsidiaries (the“Group”) for the six months ended 30 June 2023 together with thecomparative figures as follows: 20236306 CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2023 NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30 June 2023 1.Basis of Preparation 1. 3416 The condensed consolidated financial statements have beenprepared in accordance with Hong Kong Accounting Standard(“HKAS”) 34 Interim Financial Reporting issued by the HongKong Institute of Certified Public Accountants (“HKICPA”) aswell as with the applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities (“ListingRules”) on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). 2. 2.Principal Accounting Policies The condensed consolidated financial statements havebeen prepared on the historical cost basis except for certainproperties and financial instruments, which are measured atrevalued amounts or fair values, as appropriate. 20236 306202212 31 Other than additional accounting policies resulting fromapplication of amendments to Hong Kong Financial ReportingStandards (“HKFRSs”) and application of certain accountingpolicies which became relevant to the Group, the accountingpolicies and methods of computation used in the condensedconsolidated financial statements for the six months ended30 June 2023 are the same as those presented in the Group’sannual financial statements for the year ended 31 December2022. Application of new and amendments to HKFRSs 202311 In the current interim period, the Group has applied thefollowing new and amendments to HKFRSs issued by theHKICPA, for the first time, which are mandatorily effective forthe Group’s annual period beginning on 1 January 2023 for thepreparation of the Group’s condensed consolidated financialstatements: HKFRS 17 (including the October 2020 andFebruary 2022 Amendments to HKFRS 17)172020102022217Amendments to HKAS 88Amendments to HKAS 12 Insurance Contracts Definition of Accounting EstimatesDeferred Tax related to Assets and Liabilities arising from a SingleTransaction 12 2. 2.Principal Accounting Policies(Continued) Application of new and amendments to HKFRSs(Continued) Except as described below, the application of the new andamendments to HKFRSs and the Committee’s agenda decisionsin the current interim perio