中达集团控股2023中期报告

(Incorporated in Bermuda with limited liability)(於百慕達註冊成立之有限公司)Stock Code股份代號 : 139 中期報告INTERIM REPORT2023 Corporate Information公司資料 Executive Directors Chen Xiaodong(Chairman)Li Jing(Chief Executive Officer)Yu QingruiSong CainiChen Hongjin Independent Non-Executive Directors Kwok Chi KwongWu MingLi Meifeng Audit CommitteeKwok Chi Kwong(Chairman)Wu MingLi Meifeng Remuneration Committee Kwok Chi Kwong(Chairman)Chen XiaodongLi Meifeng Nomination Committee Chen Xiaodong(Chairman)Kwok Chi KwongLi Meifeng Company SecretarySzeto Pui Tong, Patrick AuditorMoore Stephens CPA Limited Principal Bankers CMB Wing Lung Bank LimitedChong Hing Bank LimitedPublic Bank (Hong Kong) LimitedShanghai Commercial Bank LimitedHang Seng Bank Limited Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda Corporate Information公司資料 Head Office and Principal Place of Business 16181801-2 Unit 1801-218/F, Far East Finance CentreNo. 16 Harcount RoadHong Kong Principal Share RegistrarMUFG Fund Services (Bermuda) Limited26 Burnaby StreetHamilton HM 11Bermuda MUFG Fund Services (Bermuda) Limited26 Burnaby StreetHamilton HM 11Bermuda Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong www.cwghl.com Company’s Websitewww.cwghl.com 139 Stock Code139 Condensed Consolidated Statement of Profit or Loss簡明綜合損益表 The board of directors (the “Board”) of Central Wealth Group HoldingsLimited(the“Company”)announces the unaudited results of theCompany and its subsidiaries (the “Group”) for the six months ended 30June 2023 (the “Period”) together with comparative figures for the sixmonths ended 30 June 2022 as follows: Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 1. 1.Basis of Preparation and AccountingPolicies Theseinterim condensed consolidated financial statementshavenot been audited by the Company’s auditors but havebeen reviewed by the Company’s Audit Committee (the “AuditCommittee”). Theunaudited interim condensed consolidated financialstatementshave been prepared in accordance with HongKongAccounting Standard(“HKAS”)34“Interim FinancialReporting”, issued by the Hong Kong Institute of Certified PublicAccountants and Appendix 16 to the Rules (the “Listing Rules”)Governingthe Listing of Securities on The Stock Exchange ofHong Kong Limited (the “Stock Exchange”). 34 Theaccounting policies and basis of preparation used in thepreparation of these unaudited interim condensed consolidatedfinancialstatements are consistent with those used in thepreparationof the Company’s audited consolidated financialstatementsfor the year ended 31 December 2022 except forthe adoption of the new standards and interpretations as notedbelow. In addition, certain comparative figures in the unauditedinterimcondensed consolidated financial statements havebeenreclassified in order to conform to the current period’spresentation. Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 1. 1.Basis of Preparation and AccountingPolicies (Continued) 1.1 1.1Changes in accounting policies anddisclosures (a) (a)Changesin accounting policies anddisclosures The Group has adopted the following new andrevisedHKFRSs(which include all Hong KongF i n a n c i a lR e p o r t i n g S t a n d a rd s ,H K A S s a n dInterpretations) issued by the HKICPA for the firsttime for these unaudited condensed consolidatedinterim financial statements. 17171281212 HKFRS 17 (includingthe October 2020and February 2022Amendments toHKFRS 17) The Group concluded that the adoption of thesenew and revised in the current period has had nomaterial impact on the amounts reported and/ordisclosures set out in these unaudited condensedconsolidated interim financial statements. Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 Segment Information For the management purpose, the Group is currently organizedintothree operating segments–financial investments andservices, brokerage and commission and corporate and others. Ananalysis of the Group’s revenue and results by business segmentfor the Period and the six months ended 30 June 2023 are asfollows: Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 Segment Information (Continued) For the six months ended 30 June 2022 Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 4.Loss Before Tax Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 During the Period, no provisi