道和环球2023 中期报告

INTERIM REPORT 2023中期報告 Contents目錄 Condensed Consolidated Interim Financial StatementsCondensed Consolidated Interim:Statement of Profit or LossStatement of Profit or Loss andOther Comprehensive IncomeStatement of Financial PositionStatement of Changes in EquityStatement of Cash FlowsNotes to the Condensed Consolidated Interim FinancialStatementsManagement Discussion and AnalysisGeneral InformationCorporate InformationShareholder Information Condensed Consolidated Interim Statement of Profit or Loss簡明綜合中期損益表 For the six months ended 30 June 2023 Condensed Consolidated Interim Statement of Profit or Loss and Other Comprehensive Income簡明綜合中期損益及其他全面收益表 For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Condensed Consolidated Interim Statement of Financial Position簡明綜合中期財務狀況表 As at 30 June 2023 Condensed Consolidated Interim Statement of Changes in Equity簡明綜合中期權益變動表 For the six months ended 30 June 2023 #Special reserve represents the difference between the nominal valueof share capital of the Company issued and the aggregate amount ofnominal value of share capital of subsidiaries acquired by the Companythrough an exchange of shares. Condensed Consolidated Interim Statement of Cash Flows簡明綜合中期現金流量表 For the six months ended 30 June 2023 Notes to the Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表附註 1.公司資料 1.CORPORATE INFORMATION Daohe Global Group Limited (the “Company”) is aninvestment holding company and its subsidiaries (togetherwith the Company are collectively referred to as the“Group”) are principally engaged in the trading and supplychain management services, and operation of online socialplatforms. Daohe Global Group Limited本公司本集團 Clarendon House, 2 Church Street, Hamilton HM11, Bermuda聯交所 The Company was incorporated in Bermuda on 25 January2002 as an exempted company with limited liability underthe Companies Act 1981 of Bermuda. The address of itsregistered office is Clarendon House, 2 Church Street,Hamilton HM 11, Bermuda. The Company’s shares havebeen listed on the Main Board of The Stock Exchange ofHong Kong Limited (the “Stock Exchange”) since 10 May2002. 美元 This condensed consolidated interim financial information ispresented in United States dollars (“US$”), unless otherwisestated. 2.編製基準 2.BASIS OF PREPARATION 香港會計師公會香港會計準則34上市規則 The condensed consolidated interim financial statementsof the Group for the six months ended 30 June 2023 havebeen prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34Interim Financial Reporting issuedby the Hong Kong Institute of Certified Public Accountants(the “HKICPA”) and the disclosure requirements of the RulesGoverning the Listing of Securities on the Stock Exchange(the “Listing Rules”). The condensed consolidated interim financial statementsdo not include all the information and disclosures requiredin the annual financial statements and should be read inconjunction with the Group’s annual financial statements forthe year ended 31 December 2022. 3.會計政策及披露之變動 3.CHANGES IN ACCOUNTING POLICIES ANDDISCLOSURES 香港財務報告準則 The accounting policies adopted in the preparation of thecondensed consolidated interim financial statements of theGroup are consistent with those followed in the preparationof the audited annual financial statements for the year ended31 December 2022, except for the adoption of the revisedHong Kong Financial Reporting Standards (“HKFRSs”) andHKAS issued by the HKICPA as noted below: 12812 Amendments to HKAS 1and HKFRS PracticeStatement 2Disclosure of AccountingPoliciesAmendments to HKAS 8Definition of AccountingEstimatesAmendments to HKAS 12Deferred Tax related to Assetsand Liabilities arising from aSingle Transaction 12 The Group has adopted Amendments to HKAS 12 “DeferredTax related to Assets and Liabilities arising from a SingleTransaction” from 1 January 2023. The amendments narrowthe scope of the initial recognition exemption to excludetransactions that give rise to equal and offsetting temporarydifferences – e.g. leases. 121215241222(c) Prior to the adoption of Amendments to HKAS 12, the Groupapplied the initial recognition exemption under paragraphs15 and 24 of HKAS 12 for leasing transactions that giverise to equal and offsetting temporary differences, andtherefore no deferred tax has been recognised for temporarydifferences relating to right-of-use assets and lease liabilitiesat initial recognition, and also over the lease terms underparagraph 22(c) of HKAS 12. 3.會計政策及披露之變動 3.CHANGES IN ACCOUNTING POLICIES ANDDISCLOSURES(continued) 1298K98L The Group has applied the transitional provisions underparagraphs 98K and 98L of Amendments to HKAS 12 toleasing transactions that occur on or after the beginning ofthe earliest comparative period presented and also, at thebeginning of the earliest comparative period presented by: (i) (i)Recognising a deferred tax asset to the extent that it isprobable that taxable profit will be available againstwhich the deductible temporary diffe