永利地产发展2023 中期报告

(Incorporated in Bermuda with limited liability)Stock code: 864 WING LEE PROPERTY INVESTMENTS LIMITED 目錄 CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOME4 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION5 簡明綜合財務狀況表 簡明綜合權益變動表 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS7 簡明綜合現金流量表 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS8 簡明綜合財務報表附註 MANAGEMENT DISCUSSION AND ANALYSIS27 永利地產發展有限公司 CORPORATE INFORMATION 公司資料 DIRECTORS 董事 執行董事周彩花女士（主席）黃少華女士（行政總裁）王敏莉女士周煥燕女士 Executive DirectorsMs. Chau Choi Fa(Chairperson)Ms. Wong Siu Wah(Chief Executive Officer)Ms. Wong Vivien Man-LiMs. Chow Woon Yin Independent Non-executive DirectorsMr. Lam John Cheung-wahMr. Chui Chi Yun RobertMr. Lam Kwok Cheong 獨立非執行董事藍章華先生崔志仁先生林國昌先生 COMPANY SECRETARYMr. Ng Ho Yin Owen 公司秘書吳浩然先生 INDEPENDENT AUDITOR 獨立核數師 國富浩華（香港）會計師事務所有限公司執業會計師及註冊公眾利益實體核數師 Crowe (HK) CPA LimitedCertified Public Accountants andRegistered Public Interest Entity Auditor 法律顧問百慕達Conyers Dill & Pearman LEGAL ADVISORSBermudaConyers Dill & Pearman 香港禮德齊伯禮律師行有限法律責任合夥 Hong KongReed Smith Richards Butler LLP PRINCIPAL BANKERS 主要往來銀行 香港上海滙豐銀行有限公司 The Hongkong and Shanghai BankingCorporation LimitedHang Seng Bank LimitedBank of China (Hong Kong) LimitedDah Sing Bank, Limited 恒生銀行有限公司中國銀行（香港）有限公司大新銀行有限公司 WING LEE PROPERTY INVESTMENTS LIMITED 公司資料（續） CORPORATE INFORMATION (CONTINUED) REGISTERED OFFICE 註冊辦事處 Clarendon House2 Church StreetHamilton, HM11Bermuda Clarendon House2 Church StreetHamilton, HM11Bermuda 總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS Office J, 11/F, King Palace Plaza55 King Yip StreetKwun Tong, KowloonHong Kong 香港九龍觀塘敬業街55號皇廷廣場11樓J室 股份過戶登記處百慕達總處 SHARE REGISTRARS Bermuda PrincipalConyers Corporate Services(Bermuda) LimitedClarendon House, 2 Church StreetHamilton, HM11Bermuda Conyers Corporate Services(Bermuda) LimitedClarendon House, 2 Church StreetHamilton, HM11Bermuda 香港分處 Hong Kong Branch Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 STOCK CODE 股份代號 香港聯合交易所有限公司股份代號：864 Stock Code on The Stock Exchange ofHong Kong Limited: 864 公司網址www.wingleeproperties.com CORPORATE WEBSITEwww.wingleeproperties.com 永利地產發展有限公司 中期業績永 利 地 產 發 展 有 限 公 司（「本 公 司」）之 INTERIM RESULTSTheboard of directors(the“Board”)of Wing Lee Property 董 事 局（「董 事 局」）欣 然 呈 列 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 未 經 審核簡明綜合業績及截至二零二二年六月三十日止同期之比較數字。 Investments Limited (the “Company”) is pleased to present theunaudited condensed consolidated results of the Company andits subsidiaries (collectively, the “Group”) for the six monthsended 30 June 2023, together with comparative figures for thecorresponding period ended 30 June 2022. CONDENSED CONSOLIDATED STATEMENT OFPROFIT OR LOSS AND OTHER COMPREHENSIVEINCOMEFor the six months ended 30 June 2023 簡明綜合損益及其他全面收益表 截至二零二三年六月三十日止六個月 WING LEE PROPERTY INVESTMENTS LIMITED 永利地產發展有限公司 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY 簡明綜合權益變動表 截至二零二三年六月三十日止六個月 For the six months ended 30 June 2023 (a)Thespecial reserve represents the difference between theaggregateshare capital of the subsidiaries acquired by theCompanyand the Company’s investment cost in TierraDevelopmentLimited pursuant to the group reorganization in2012. (b)The capital reserve represents deemed contribution from a formerfellow subsidiary in prior years. (a)特別儲備指於二零一二年本公司根據集團重組購買附屬公司之股本總額與本公司於Tierra Development Limited的投資成本之差額。 WING LEE PROPERTY INVESTMENTS LIMITED CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS 簡明綜合現金流量表 For the six months ended 30 June 2023 永利地產發展有限公司 簡明綜合財務報表附註 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS 截至二零二三年六月三十日止六個月 For the six months ended 30 June 2023 1.BASIS OF PREPARATION 1.編製基準 簡明綜合財務報表乃根據香港會計師公會（「香港會計師公會」）頒佈之香港會計準則第34號（「香港會計準則第34號」）「中期財務報告」及香港聯合交易所有限公司（「聯交所」）證券上巿規則（「上市規則」）附錄十六所載之適用披露規定編製。 Thecondensed consolidated financial statements have beenpreparedin accordance with Hong Kong Accounting Standard34 (“HKAS 34”) “Interim Financial Reporting” issued by the HongKongInstitute of Certified Public Accountants(“HKICPA”)aswell as with the applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities (the “ListingRules”) on The Stock Exchange of Hong Kong Limited (the “StockExchange”). 2.PRINCIPAL ACCOUNTING POLICIES 2.主要會計政策 Thecondensed consolidated financial statements have beenpreparedon the historical cost basis except for investmentproperties, investment in equity instrument designated at fair valuethrough other comprehensive income (“FVOCI”) and investmentin equity instrument at fair value through profit or loss that aremeasured at fair values. 簡 明 綜 合 財 務 報 表 乃 按 歷 史 成 本 編製，惟 投 資 物 業、指 定 為 按 公 平 值 計入其他全面收益（「按公平值計入其他全面收益」）之股本工具投資及按公平值計入損益之股本工具投資乃以公平值計量。 除 下 文 所 述 者 外，截 至 二 零 二 三 年 六月三十日止六個月之簡明綜合財務報表 所 採 用 的 會 計 政 策 及 計 算 方 法 與編 製 本 公 司 截 至 二 零 二 二 年 十 二 月三十一日止年度全年財務報表所採納者一致。 Except a