沈阳公用发展股份2023年中期报告

Contents目 錄 2Corporate Information公司資料4Management Discussion and Analysis管理層討論與分析Interim Financial Information中期財務資料14Condensed Consolidated Statement of Profit or Loss簡明綜合損益表15Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income簡明綜合損益及其他全面收益表16Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表18Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表20Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表21Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註39Other Information其他資料43Glossary專用詞彙 Corporate Information公司資料 DIRECTORS 張敬明先生（主席）黃春鋒先生（行政總裁）冷小榮先生 Executive DirectorsMr. Zhang Jing Ming(Chairman)Mr. Huang Chunfeng(Chief Executive Officer)Mr. Leng Xiao Rong Non-executive DirectorsMr. Chau Ting YanMr. Yin Zong Chen 周霆欣先生尹宗臣先生 郭魯晉先生羅卓強先生高紅紅女士 Independent Non-executive Directors Mr. Guo Lu JinMr. Luo Zhuo QiangMs. Gao Hong Hong AUDIT COMMITTEE 羅卓強先生（主席）尹宗臣先生高紅紅女士 Mr. Luo Zhuo Qiang(Chairman)Mr. Yin Zong ChenMs. Gao Hong Hong REMUNERATION COMMITTEE 郭魯晉先生（主席）周霆欣先生羅卓強先生 Mr. Guo Lu Jin(Chairman)Mr. Chau Ting YanMr. Luo Zhuo Qiang NOMINATION COMMITTEE 張敬明先生（主席）郭魯晉先生高紅紅女士 Mr. Zhang Jing Ming(Chairman)Mr. Guo Lu JinMs. Gao Hong Hong SUPERVISORS Mr. Wang Xing Ye(Chairman)Mr. Chen Jun FengMr. Fang Wei RanMr. Zhang Yun FengMr. Zheng Ze Jian 王興業先生（主席）陳俊峰先生方偉然先生張運峰先生鄭澤健先生 Corporate Information公司資料 鍾文偉先生錢芳芳女士 JOINT COMPANY SECRETARIES Mr. Chung Man Wai, StephenMs. Qian Fang Fang 張敬明先生鍾文偉先生 AUTHORISED REPRESENTATIVES Mr. Zhang Jing MingMr. Chung Man Wai, Stephen AUDITOR Asian Alliance (HK) CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors 華融（香港）會計師事務所有限公司執業會計師註冊公眾利益實體核數師 8/F., Catic Plaza8 Causeway RoadCauseway BayHong Kong 香港銅鑼灣高士威道8號航空大廈8樓 中華人民共和國瀋陽經濟技術開發區中央大街20甲1–4號 REGISTERED OFFICE No. 1–4, 20A, Central StreetShenyang Economic and Technological Development ZonePeople’s Republic of China H SHARE REGISTRAR AND TRANSFER OFFICE H 香港證券登記有限公司香港灣仔皇后大道東183號合和中心17樓1712–16室 Hong Kong Registrars LimitedShops 1712–16, 17th FloorHopewell Centre183 Queen’s Road EastWanchaiHong Kong PRINCIPAL BANKERS 招商銀行股份有限公司中國銀行股份有限公司中國工商銀行股份有限公司 China Merchants Bank Co. Ltd.Bank of China LimitedIndustrial and Commercial Bank of China Limited STOCK CODE747 WEBSITEwww.shenyang747.com www.shenyang747.com Management Discussion and Analysis管理層討論與分析 FINANCIAL REVIEW During the Period, the revenue of the Group amounted toapproximately RMB744,000 (2022 Corresponding Period:RMB729,000), representing a slightly increase in revenuecomparing with that of the 2022 Corresponding Period. The slightlyincrease in revenue is mainly due to the increase in revenue fromproperty leasing during the Period. 於本期，本集團實現收益約為人民幣744,000元（2022年 同 期： 人 民 幣729,000元 ）， 較2022年同期收益有小幅上升。收益小幅上升主要是由於本期物業租賃收益上漲所致。 Loss before tax of the Group for the Period amounted toRMB4,632,000, representing an increase of 76.93% as comparedwith loss before tax of RMB2,618,000 for the 2022 CorrespondingPeriod. The loss was mainly attributable to, among other things,the combined effect of the following: (i) decrease in the reversal ofimpairment losses under expected credit loss model, (ii) increase inother operating expenses and (iii) increase in finance cost. Loss pershare was approximately RMB0.0026 (2022 Corresponding Period:loss per share of RMB0.0013). 本 集 團 於 本 期 之 除 稅 前 虧 損 為 人 民 幣4,632,000元，較2022年 同 期 的 除 稅 前 虧 損人民幣2,618,000元增加76.93%。虧損主要由於（其中包括）下列(i)預期信貸虧損模式下減值虧損撥回減少；(ii)其他經營開支增加；及(iii)融資成本增加之綜合影響。每股虧損約為人民幣0.0026元（2022年同期：每股虧損人民幣0.0013元）。 BUSINESS REVIEW Construction of Infrastructure and Development ofProperties (i) (i)Infrastructure Construction Business The infrastructure construction business is one of the principalbusinesses of the Group. Zhongfang Chaozhou, a wholly-owned subsidiary of the Company, principally engages ininfrastructure construction in the PRC. Conventionally, theGroup, being a contractor, will be responsible for (i) raisingand financing the development cost of the constructionprojects; (ii) launching construction; and (iii) supervising theconstruction procedures and quality control. Upon completionof the construction project, the infrastructure will berepurchased by the government department such thatrevenue can be recognised in this regard. 基礎設施建設業務是本集團的主要業務之一。本公司的全資附屬公司中房潮州主要於中國從事基礎設施建設。按照慣例，本集團作為承包商，將負責(i)籌集及資助建設項目的開發成本；(ii)啟動建設；及(iii)監督建設程序及質量控制。建設項目完成後，基礎設施將由政府部門購回，以便可在該方面確認收益。 The settlement of the main portion of Zhongfang ChaozhouJing Nan Industrial Park Project (the “Project”) has not beencompleted during the Period due to the parties have notreached an agreement on the review data. During the Period,the Group did not record any revenue from the infrastructureconstruction business. 中房潮州徑南工業園項目（「」）主體工程的結算工作由於各方尚未就評審數據達成一致意見於本期內未完成。於本期內，本集團未錄得基礎設施建設業務收益。 Management Discussion and Analysis管理層討論與分析 Since there was a change of the management in ChaozhouJinshan in February 2021, the new management of Chao