亚洲水泥(中国)中期报告 2023

Interim Report2023 CONTENTS 2Corporate Information5Financial Highlights Condensed Consolidated Financial Statements 6Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income7Condensed Consolidated Statement of Financial Position9Condensed Consolidated Statement of Changes in Equity10Condensed Consolidated Statement of Cash Flows11Notes to the Condensed Consolidated Financial Statements 23Management Discussion and Analysis31Other Information Corporate Information BOARD OF DIRECTORS Executive Directors Mr. HSU, Shu-ping(Vice Chairman)Mr. CHEN, Ruey-longMr. LEE, Kun-yenMr. CHANG, Chen-kuen(Chief Executive Officer)Mr. LIN, Seng-changMs. WU, Ling-ling Non-Executive DirectorMr. HSU, Shu-tong(Chairman) Independent Non-Executive Directors Mr. TSIM, Tak-lung DominicMr. WANG, WeiMr. LEE, Kao-chaoDr. WANG, Kuo-ming COMPANY SECRETARYMs. MOK, Ming-wai AUTHORIZED REPRESENTATIVESMr. CHANG, Chen-kuenMs. MOK, Ming-wai MEMBERS OF AUDIT COMMITTEE Mr. TSIM, Tak-lung Dominic(Chairman)Mr. HSU, Shu-tongMr. LEE, Kao-chao MEMBERS OF REMUNERATION COMMITTEE Dr. WANG, Kuo-ming(Chairman)Mr. HSU, Shu-tongMr. TSIM, Tak-lung Dominic MEMBERS OF NOMINATION COMMITTEE Mr. HSU, Shu-tong(Chairman)Mr. TSIM, Tak-lung DominicMr. WANG, Wei MEMBERS OF INDEPENDENCE COMMITTEE Mr. LEE, Kao-chao(Chairman)Mr. TSIM, Tak-lung DominicDr. WANG, Kuo-ming Corporate Information REGISTERED OFFICE Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DrivePO Box 2681, Grand Cayman KY1-1111Cayman Islands 6 PRINCIPAL PLACE OF BUSINESS IN THE PRC No. 6 Yadong AvenueMa-Tou Town, Ruichang CityJiangxi Province, PRC PRINCIPAL PLACE OF BUSINESS IN HONG KONG Portion of Unit B, 11th FloorLippo Leighton Tower103 Leighton RoadCauseway BayHong Kong 10311B PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE SMP Partners (Cayman) LimitedRoyal Bank House – 3rd Floor24 Shedden RoadP.O. Box 1586, Grand Cayman KY1-1110Cayman Islands SMP Partners (Cayman) LimitedRoyal Bank House – 3rd Floor24 Shedden RoadP.O. Box 1586, Grand Cayman KY1-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 1617 PRINCIPAL BANKERS China Construction BankIndustrial and Commercial Bank of ChinaBank of ChinaBank of Communications HONG KONG LEGAL ADVISER Zhong Lun Law Firm4/F, Jardine House1 Connaught PlaceCentralHong Kong 1 Corporate Information AUDITORS 8835 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors35/F, One Pacific Place88 QueenswayHong Kong STOCK CODE743 743 COMPANY WEBSITEwww.achc.com.cn www.achc.com.cn (852) 2839 3705(852) 2577 8040 CONTACT DETAILSPhone: (852) 2839 3705Fax:(852) 2577 8040 Financial Highlights Condensed Consolidated Financial Statements CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME For the six months ended 30 June 2023 Condensed Consolidated Financial Statements CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION Condensed Consolidated Financial Statements Condensed Consolidated Financial Statements CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY For the six months ended 30 June 2023 Condensed Consolidated Financial Statements CONDENSED CONSOLIDATED STATEMENT OF CASHFLOWS For the six months ended 30 June 2023 Condensed Consolidated Financial Statements NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS For the six months ended 30 June 2023 1.Basis of Preparation 1. The condensed consolidated financial statements have beenprepared in accordance with the applicable disclosure requirementsof Appendix 16 of the Rules Governing the Listing of Securities onThe Stock Exchange of Hong Kong Limited (the “Listing Rules”)and with International Accounting Standard 34 (“IAS 34”), “InterimFinancial Reporting”. 163434 2.Principal Accounting Policies 2. The condensed consolidated financial statements have beenprepared on the historical cost basis except for certain propertiesand financial instruments, which are measured at fair values, asappropriate. Except as described below, the accounting policies and methodsof computation used in the condensed consolidated financialstatements for the six months ended 30 June 2023 are the sameas those followed in the preparation of the Group’s annualconsolidated financial statements for the year ended 31 December2022. In the current interim period, the Group has applied, for the firsttime, the following new and amendments to IFRSs issued by theinternational Accounting Standard Board that are relevant forthe preparation of the Group’s condensed consolidated financialstatements: 1717812 HKFRS 17 (including the October2020 and February 2022Amendments to HKFRS 17)Insurance Contracts Definition of AccountingEstimatesDeferred Tax related to Assetsand Liabilities arising from aSingle Transaction The application of the amendments to IFRSs in the current