中国铸晨81中期报告2023

Stock Code810 CONTENTS目錄 Page頁次 CHAIRMAN’S STATEMENT2主席報告MANAGEMENT DISCUSSION AND ANALYSIS8管理層討論與分析PARTICULARS OF MAJOR INVESTMENTS HELD BY THE GROUP10本集團持有之主要投資之詳情CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS21簡明綜合損益表CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME22簡明綜合損益及其他全面收益表CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION23簡明綜合財務狀況報表CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY24簡明綜合權益變動報表CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS25簡明綜合現金流量表NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS26簡明綜合財務報表附註INDEPENDENT REVIEW REPORT39獨立審閱報告OTHER INFORMATION41其他資料CORPORATE INFORMATION47公司資料 CHAIRMAN’S STATEMENT主席報告 On behalf of the Board of Directors (the “Board”), I am pleased topresent the interim report of China Castson 81 Finance CompanyLimited (the “Company”) and its subsidiaries (collectively the“Group”) for the six months ended 30 June 2023. The Company isan investment company pursuant to Chapter 21 of the RulesGoverning the Listing of Securities of The Stock Exchange of HongKong Limited (the “Listing Rules”). 本人謹代表董事會（「董事會」）欣然提呈中國鑄晨81金融有限公司（「本公司」）及其附屬公司（統稱「本集團」）截至二零二三年六月三十日止六個月之中期報告。本公司為一間根據香港聯合交易所有 限 公 司 證 券 上 市 規 則（「上 市 規 則」）第21章 之投資公司。 INTERIM DIVIDEND The Board does not recommend the payment of an interimdividend for the period ended 30 June 2023 (1H 2022: Nil). 董事會不建議就截至二零二三年六月三十日止期間派付中期股息（二零二二年上半年：無）。 KEY PERFORMANCE INDICATOR 與 投 資 公 司 有 關 之 關 鍵 績 效 指 標 一 般 為 資 產 淨值，而本公司之資產淨值於二零二三年六月三十日增加至約63,200,000港元（二零二二年十二月三十一日：55,600,000港元）。增加主要可歸因於期 內 錄 得 經 營 溢 利 約7,600,000港 元。每 股 資 產淨值為0.45港元（二零二二年十二月三十一日：0.39港元）。 The key performance indicator for an investment company istypically its net asset value (NAV), and our NAV as at 30 June 2023increased to about HK$63.2 million (31 December 2022: HK$55.6million). The increase was mainly attributable to the operatingprofit for the period of about HK$7.6 million. The net asset valueper share was HK$0.45 (31 December 2022: HK$0.39). INVESTMENT PORTFOLIO REVIEW As at 30 June 2023, the Group’s portfolio financial assets at fairvalue through profit or loss were listed Hong Kong equities andamounted to about HK$45.7 million (31 December 2022: aboutHK$48.6 million). 於二零二三年六月三十日，按公允值計入損益之金融資產投資組合包括上市香港股本，價值約為45,700,000港元（二零二二年十二月三十一日︰約48,600,000港元）。 The current and the non-current portion of the listed equitiesportfolio amounted to about HK$35.1 million and HK$10.6 million(31 December 2022: HK$36.8 million and HK$11.8 million)respectively. 上 市 股 本 組 合 之 即 期 及 非 即 期 部 分 之 價 值 分別 約 為35,100,000港 元 及10,600,000港 元（二零 二 二 年 十 二 月 三 十 一 日︰36,800,000港 元 及11,800,000港元）。 REVIEW OF OPERATIONS 期內，全球通脹壓力有所緩和，但勞動力市場依然緊張，促使主要央行繼續收緊貨幣政策。在中國內地，私人消費對經濟增長起到支持作用，而服 務 出 口 亦 隨 著 二 零 二 二 年 底 放 寬 對 海 外 旅 客之 強 制 檢 疫 要 求 後 有 所 改 善。中 港 兩 地 重 新 通關，亦 大 大 有 利 香 港 入 境 旅 遊 及 其 他 服 務 出 口之發展，以至本地營商氣氛及資本開支。於二零二三年上半年，各大主要海外市場均有進步。美國 道 指、納 指 及 標 普 分 別 增 長3.8%、31.7%及15.9%。 During the period, global inflationary pressures eased but majorcentral banks continued to tighten monetary policy as labourmarkets remained tight. In Mainland China, private consumptionwas supportive to growth, and exports of services improvedf o l l o w i n gt h e r e l a x a t i o n o f t h e c o m p u l s o r y q u a r a n t i n erequirements for overseas visitors since late 2022. The reopeningof Mainland China and Hong Kong also greatly benefitted HongKong’s inbound tourism and other exports of services, as well aslocal business sentiment and capital spending. Major overseasmarkets advanced during the first half of 2023. In the US, theDow, Nasdaq and S&P rose 3.8%, 31.7% and 15.9% respectively. However, the Hong Kong stock market underperformed othermajor stock markets mainly because of higher political risk mainlyarising from the tension between China and US. At the beginningof the interim period, investors had been optimistic of theeconomic recovery in China and Hong Kong immediately after theborders were re-opened. Subsequently, the fall in yuan, higherHong Kong Interbank Offered Rates and the expectation of furtherinterest rate hikes in the US weighed on the market sentiment. 然而，香港股市表現遜於其他主要股市，主要原因是中美關係緊張導致政治風險上升。於中期期初，投資者緊隨重新通關後對中國及香港經濟復甦持樂觀態度。其後，人民幣貶值、香港銀行同業拆息上升、以及美國預期進一步加息，均對市場氣氛造成打擊。 In Hong Kong, the Hang Seng Index (“HSI”) and the Hang SengTECH Index fell 4.4% and 5.3% respectively. The HSI rose to a10-month high in January 2023, but then fluctuated downwardsto a six-month low in June 2023. Hong Kong’s market performancewas largely affected by external macro factors, including worriesover interest rate hikes in the US, a slowing global economy anduncertainties about geopolitical tensions in Ukraine. Technologys t o c k s w e r e m u c h a f f e c t e d b y t h e c a u t i o n s a b o u t p o l i c ydevelopments in the sector. Given their substantial market sharesand heavy weighting in major benchmark indices, this dragged onthe local market. Stock market turnover declined during the firsthalf of 2023, partly attributable to a price effect