中国智能健康二零二三年中期报告

For the six months ended 30 June 2023 The board of directors (the “Board” or “Directors”) of China HealthwiseHoldings Limited (the “Company”) is pleased to announce the unauditedcondensed consolidated results of the Company and its subsidiaries(together the “Group”) for the six months ended 30 June 2023 togetherwith the comparative figures for the corresponding period for the sixmonths ended 30 June 2022. These interim consolidated financialstatements have not been audited but have been reviewed by theCompany’s Audit Committee. For the six months ended 30 June 2023 As at 30 June2023 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the six months ended 30 June 2023 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動報表 For the six months ended 30 June 2023 1.Basis of preparation 1. These unaudited condensed consolidated interim financial statements havebeen prepared in accordance with Hong Kong Accounting Standard(“HKAS”) 34 “Interim Financial Reporting” issued by the Hong KongInstitute of Certified Public Accountants (the “HKICPA”) and the applicabledisclosure requirements of Appendix 16 to the Rules Governing the Listingof Securities (the “Listing Rules”) on The Stock Exchange of Hong KongLimited (the “Stock Exchange”). 34 These unaudited condensed consolidated interim financial statements arepresented in Hong Kong Dollar (“HK$”) and all values are rounded to thenearest thousand (“HK$’000”), unless otherwise stated. The directors of the Company have, at the time of approving the unauditedcondensed consolidated financial statements, a reasonable expectationthat the Group has adequate resources to continue in operational existencefor the foreseeable future. Thus they continue to adopt the going concernbasis of accounting in preparing the condensed consolidated financialstatements. 2.Principal accounting policies 2. The unaudited condensed consolidated financial statements have beenprepared on the historical cost basis except for certain financialinstruments, which are measured at fair values. Other than additional accounting policies resulting from application ofamendments to Hong Kong Financial Reporting Standards (“HKFRSs”), theaccounting policies and methods of computation used in the unauditedcondensed consolidated financial statements for the six months ended 30June 2023 are the same as those presented in the Group’s annualfinancial statements for the year ended 31 December 2022. Application of amendments to HKFRSs In the current interim period, the Group has applied the followingamendments to HKFRSs issued by the HKICPA, for the first time, which aremandatorily effective for the annual periods beginning on or after 1January 2023 for the preparation of the Group’s unaudited condensedconsolidated financial statements: HKFRS 17 (including the October2020 and February 2022Amendments to HKFRS 17)Amendments to HKAS 1 andHKFRS Practice Statement 2Amendments to HKAS 8Amendments to HKAS 12 171712812 Insurance Contracts Disclosure of Accounting Policies Definition of Accounting EstimatesDeferred Tax related to Assets andLiabilities arising from aSingle TransactionInternational Tax Reform —Pillar Two Model Rules — 12 The application of the amendments to HKFRSs in the current interim periodhas had no material impact on the Group’s financial positions andperformance for the current and prior periods and/or on the disclosuresset out in these unaudited condensed consolidated financial statements. 3.Use of judgements and estimates 3. In preparing these unaudited condensed consolidated interim financialstatements, the significant judgements made by the management inapplying the Group’s accounting policies and the key sources ofestimation uncertainty were the same as those that applied to the 2022annual financial statements. 4. 4.Revenue, other income, gains and losses, net and segmentalinformation The Group is principally engaged in sale of Chinese health products,money lending business and investment in financial instruments. Revenueand other income, gains and losses, net recognised during the period areas follows: The Group has identified its operating segments and prepared segmentinformation based on the regular internal financial information reported tothe Group’s chief operating decision marker (the “CODM”) for theirassessment of performance and resource allocation. The Group hasidentified the following reportable segments from its operations: ••• •Chinesehealthproducts:saleofChinesehealthproducts•Moneylendingbusiness:grantingloans•Investmentinfinancialinstruments:investinginfinancialinstruments (a)Segment revenue and results (a) Segment revenue represents revenue generated from externalcustomers. There were no inter-segment sales during the six monthsended 30 June 2023 and 30 June 2022. Corporate revenue andexpenses are not allocated to the operating segments as they arenot included in the measure of the segments’ profit/(loss) that isused by the CODM for