星岛2023年中期报告

2023INTERIMREPORT CONTENTS目錄 Corporate InformationConsolidated Statement of Profit or LossConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Interim Financial StatementsManagement Discussion and AnalysisOther Information2456810112432 CORPORATE INFORMATION公司資料 EXECUTIVE DIRECTORSMr. Kwok Ying Shing(Co-Chairman) Mr. Choi Karson Ka Tsan(Co-Chairman)Ms. Kwok Hiu Ting(Vice-chairman and Co-Chief Executive Officer)Mr. Cai Jin(Co-Chief Executive Officer) INDEPENDENT NON-EXECUTIVE DIRECTORSMr. Wu Ting Yuk, Anthony NOTES TO THE CONDENSED CONSOLIDATED綜合財務報表附註Ms. Han YonghongMr. Fan Chun Wah Andrew 31 December 2023COMPANY SECRETARYMr. Shum Ka Fai AUTHORISED REPRESENTATIVESMs. Kwok Hiu TingMr. Cai JinMr. Shum Ka Fai PLACE OF INCORPORATIONBermuda Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11Bermuda 7 PRINCIPAL OFFICE IN HONG KONGSing Tao News Corporation Building 7 Chun Cheong StreetTseung Kwan O Industrial EstateTseung Kwan O, New TerritoriesHong Kong AUDITORBaker Tilly Hong Kong Limited 7288 Certified Public AccountantsRegistered Public Interest Entity AuditorLevel 8, K11 ATELIER King’s Road,728 King’s Road, Quarry Bay, Hong Kong Conyers Dill & Pearman8129 BERMUDA LEGAL ADVISERConyers Dill & Pearman 29/F, One Exchange Square8 Connaught PlaceCentralHong Kong MUFG Fund Services (Bermuda) Limited4th floor, North Cedar House41 Cedar AvenueHamilton HM 12Bermuda PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICEMUFG Fund Services (Bermuda) Limited 4th floor, North Cedar House41 Cedar AvenueHamilton HM 12Bermuda 1617 HONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Tengis Limited 17/F, Far East Finance Centre16 Harcourt RoadHong Kong PRINCIPAL BANKERSStandard Chartered Bank (Hong Kong) LimitedThe Hongkong and Shanghai Banking Corporation Limited 1105 STOCK CODE1105 www.singtaonewscorp.com CORPORATE WEBSITEwww.singtaonewscorp.com info@singtaonewscorp.com CORPORATE E-MAILinfo@singtaonewscorp.com CONSOLIDATED STATEMENT OF PROFIT OR LOSS綜合損益表 For the six months ended 30 June 2023 The board of directors (“Board”) of Sing Tao News Corporation Limited(“Company”) is pleased to announce the unaudited consolidated results of theCompany and its subsidiaries (“Group”) for the six months ended 30 June 2023together with the comparative figures for the corresponding period in 2022 asfollows: CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME綜合全面收益表 For the six months ended 30 June 2023 CONSOLIDATED STATEMENT OF FINANCIAL POSITION綜合財務狀況表 30 June 2023 30 June 2023 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表 For the six months ended 30 June 2023 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY綜合權益變動表 For the six months ended 30 June 2023 CONSOLIDATED STATEMENT OF CASH FLOWS綜合現金流量表 For the six months ended 30 June 2023 NOTES TO THE CONSOLIDATED INTERIM FINANCIAL STATEMENTS綜合中期財務報表附註 1. 1.ACCOUNTING POLICIES The consolidated interim financial statements have been prepared inaccordance with Hong Kong Accounting Standard (“HKAS”) 34 “InterimFinancial Reporting” issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”) and the applicable disclosure provisions of theRules Governing the Listing of Securities on The Stock Exchange of HongKong Limited. 34 The accounting policies and basis of preparation adopted in thepreparation of the interim financial statements are consistent with thoseadopted in the preparation of the annual consolidated financial statementsfor the year ended 31 December 2022, except as described below. In the current interim period, the Group has applied, for the first time,certain new and revised Hong Kong Financial Reporting Standards(“HKFRSs”) issued by the HKICPA. The application of the new and revisedHKFRSs in the current interim period has had no material effect on theamounts reported and/or disclosures set out in these consolidated financialstatements. 2. 2.OPERATING SEGMENT INFORMATION The Group is principally engaged in the business of publishing anddistribution of newspapers, magazines and books to readers in Hong Kong,Canada, the United States of America and Europe, and sales of respectivecontent of such publications in Hong Kong and Mainland China. The Group operates as a single operating segment which is in a mannerconsistent with the internal reporting provided to the chief operatingdecision-makers. The chief operating decision-makers, who are responsiblefor allocating resources and assessing performance of the operatingsegment, have been identified as the executive directors that make strategicdecisions. 10% None of the revenue derived from any single external customer amountedfor more than 10% of the Group’s revenue during the period ended 30June 2023 (six months ended 30 June 2022: Nil). NOTES TO THE CONSOLIDATED INTERIM FIN