中国金融租赁二零二三年中期报告

2023INTERIM REPORT 本 公司董事董事會本集團 The board (the “Board”) of directors (the “Directors”)of China Financial Leasing Group Limited (the“Company”) announces the unaudited condensedconsolidated results of the Company and its subsidiaries(collectively the “Group”) for the six months ended 30June 2023. The unaudited condensed consolidatedinterim financial statements have not been audited bythe Company’s auditor but have been reviewed by theCompany’s audit committee. CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 For the six months ended 30 June 2023 Interim Results (Continued)中期業績（續） For the six months ended 30 June 2023 Interim Results (Continued)中期業績（續） For the six months ended 30 June 2023 Interim Results (Continued)中期業績（續） CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 As at 30 June 2023 As at 30 June 2023 Interim Results (Continued)中期業績（續） CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the six months ended 30 June 2023 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表 For the six months ended 30 June 2023 Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註For the six months ended 30 June 2023 1.一般資料 1.GENERAL INFORMATION 聯交所上市規則香港會計師公會香港會計準則34香港會計準則第34號 The unaudited condensed consolidated interimfinancial statements for the six months ended 30 June2023 of China Financial Leasing Group Limited and itssubsidiaries have been prepared in accordance withthe applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities(the “Listing Rules”) on The Stock Exchange of HongKong Limited (the “Stock Exchange”) and with HongKong Accounting Standard (“HKAS”) 34 “InterimFinancial Reporting” (“HKAS 34”) issued by the HongKong Institute of Certified Public Accountants (the“HKICPA”). It was authorised for issue on 18 August2023. 2 The unaudited condensed consolidated interimfinancial statement has been prepared in accordancewith the same accounting policies adopted in the 2022annual consolidated financial statements, except forthe accounting policy changes that are expected tobe reflected in the 2023 annual consolidated financialstatements. Details of these changes in accountingpolicies are set out in note 2. 34 T h ep r e p a r a t i o n o f a n u n a u d i t e d c o n d e n s e dconsolidated interim financial statements in conformityw i t h H K A S 3 4 r e q u i r e s m a n a g e m e n t t o m a k ejudgments, estimates and assumptions that affect theapplication of policies and reported amounts of assetsand liabilities, income and expenses on a year to datebasis. Actual result may differ from these estimates. Notes to the Unaudited Condensed Consolidated Interim Financial Statements (Continued)未經審核簡明綜合中期財務報表附註（續）For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 1.一般資料 1.GENERAL INFORMATION(Continued) 香港財務報告準則 The unaudited condensed consolidated interimfinancial statements contain unaudited condensedconsolidated interim financial statements and selectedexplanatory notes. The notes include an explanationof events and transactions that are significant to anunderstanding of the changes in financial positionand performance of the Group since the 2022 annualconsolidated financial statements. The unauditedcondensed consolidated interim financial statementsand notes thereon do not include all of the informationrequired for full set of financial statements preparedin accordance with all applicable Hong Kong FinancialReporting Standard (“HKFRSs”). 2.採納新訂及經修訂香港財務報告準則 2.ADOPTION OF NEW AND REVISEDHONG KONG FINANCIAL REPORTINGSTANDARDS In the current period, the Group has adopted all thenew and revised Hong Kong Financial ReportingStandards issued by the HKICPA that are relevantto its operations and effective for its accounting yearbeginning on 1 January 2023 but they do not have amaterial effect on the Group’s financial statements,except than the below discussed. 與單一交易產生之資產及負債有關之遞延稅項 Deferred tax related to assets and liabilities arisingfrom a single transaction 12 The Group has adopted Amendments to HKAS 12“Deferred Tax related to Assets and Liabilities arisingfrom a Single Transaction” from 1 January 2023. Theamendments narrow the scope of the initial recognitionexemption to exclude transactions that give rise toequal and offsetting temporary differences – e.g.leases. Notes to the Unaudited Condensed Consolidated Interim Financial Statements (Continued)未經審核簡明綜合中期財務報表附註（續）For the six months ended 30 June 2023 2.採納新訂及經修訂香港財務報告準則 2.ADOPTION OF NEW AND REVISEDHONG KONG FINANCIAL REPORTINGSTANDARDS(Continued) 與單一交易產生之資產及負債有關之遞延稅項 Deferred tax related to assets and liabilities arisingfrom a single transaction(Continued) 121215241222(c) Prior to the adoption of Amendments to HKAS 12,the Group applied the initial recognition exemptionunder paragraphs 15 and 24 of HKAS 12 for leasingtransactions that give rise to equal and offsetting