中国淀粉二零二三年中期报告

Contents目錄 Consolidated Statement of Profit or Loss andOther Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityCondensed Consolidated Statement of Cash FlowsNotes to the Unaudited Interim Financial ReportManagement Discussion and AnalysisDisclosure of Additional InformationCorporate Information 合併財務狀況表3 合併權益變動表5 簡明合併現金流量表6 未經審核中期財務報告附註7 公司資料27 Consolidated Statement of Profit or Loss and Other Comprehensive Income合併損益及其他綜合收益表 For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Consolidated Statement of Financial Position合併財務狀況表 At 30 June 2023於二零二三年六月三十日 Consolidated Statement of Financial Position合併財務狀況表 At 30 June 2023於二零二三年六月三十日 Consolidated Statement of Changes in Equity合併權益變動表 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 Statement of Cash Flows簡明合併現金流量表 For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 編製基準 1 1BASIS OF PREPARATION 中國澱粉控股有限公司（「本公司」，連同其附屬公司，「本集團」）截至二零二三年六月三十日止六個月的簡明合併中期財務報表乃根據香港聯合交易所有限公司（「聯交所」）證券上市規則（「上市規則」）的披露規定及香港會計師公會頒佈的香港會計準則（「香港會計準則」）第34號「中期財務報告」而編製。簡明合併中期財務報表乃根據截至二零二二年十二月三十一日止年度的經審核財務報表（「二零二二年財務報表」）所採用之相同會計政策而編製，惟預期於二零二三年全年財務報表反映的會計政策變動則除外。簡明合併中期財務報表應與按照香港財務報告準則（「香港財務報告準則」）編 製 的 二 零 二 二 年 財 務 報 表 一 併 閱讀。 The condensed consolidated interim financial statements of China StarchHoldingsLimited(the“Company”,together with its subsidiaries,the“Group”) for the six months ended 30 June 2023 have been preparedin accordance with the disclosure requirements of the Rules Governingthe Listing of Securities (the “Listing Rules”) on The Stock Exchange ofHong Kong Limited (the “Stock Exchange”) and Hong Kong AccountingStandards(“HKAS”)34“Interim Financial Reporting”issued by theHongKong Institute of Certified Public Accountants.The condensedconsolidatedinterim financial statements have been prepared inaccordancewith the same accounting policies adopted in the auditedfinancial statements for the year ended 31 December 2022 (the “2022Financial Statements”), except for the accounting policy changes that areexpectedto be reflected in the 2023 annual financial statements.Thecondensedconsolidated interim financial statements should be read inconjunction with the 2022 Financial Statements, which have been preparedin accordance with Hong Kong Financial Reporting Standards (“HKFRSs”). 除另有說明外，此等簡明合併中期財務報表以人民幣（「人民幣」）列賬。簡明合併中期財務報表乃按歷史成本法編製，並已就若干按公平值計量的金融資產及金融負債之重估作出修訂。 Unlessotherwise stated,these condensed consolidated interimfinancial statements are presented in Renminbi (“RMB”). The condensedconsolidatedinterim financial statements have been prepared on thehistorical cost convention, as modified by the revaluation of certain financialassets and financial liabilities measured at fair value. 採納新訂╱經修訂香港財務報告準則 2ADOPTION OF NEW/REVISED HKFRSS 於二零二三年，本集團已採納下列於二零二三年一月一日或之後開始的會計期間生效並與本集團業務有關的香港財務報告準則之修訂本。採納該等修訂本並無對本集團的業績及財務狀況造成任何影響。 In 2023, the Group has adopted the following amendments to HKFRSswhich are pertinent to the Group’s operations and effective for accountingperiodsbeginning on or after 1 January 2023.The adoption of theseamendments does not have any impact to the results and financial positionof the Group. Disclosure of accounting policiesDefinition of accounting estimatesDeferred tax related to assets andliabilities arising from a singletransaction Amendments to HKAS 1 andHKFRS Practice Statement 2Amendments to HKAS 8 Amendments to HKAS 12 Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 5(LOSS)/PROFIT BEFORE INCOME TAX 研究費用包括存貨成本、本集團研發部員工成本及折舊（已計入上述各項開支內）。 Research expenses include cost of inventories, staff costs and depreciation, whichare included in the above respective expenses, in the Research and DevelopmentDepartment of the Group. Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 The Group’s major business is in the PRC. Under the law of the PRC onEIT and its Implementation Regulation, the tax rate of the PRC subsidiariesis 25% for both periods, except for one subsidiary of the Group which isrecognised as high technology enterprise is entitled to enjoy a preferentialEIT rate of 15% (2022:15%). 本集團之主要業務於中國進行。根據中國企業所得稅法及其實施細則，中國附屬公司於兩個期間之稅率均為25%。惟本集團一 間 獲 認 可 為 高 技 術 企 業 的 附 屬 公 司 除外，該公司可享有15%（二零二二年：15%）的優惠企業所得稅率。 No provision for Hong Kong Profits Tax has been made as the Groupentities’ profit neither arose in nor was derived from Hong Kong duringboth periods. 7(LOSS)/EARNINGS PER SHARE 本公司擁有人應佔每股基本盈利乃按以下數據計算： 由 於 截 至 二 零 二 三 年 及 二 零 二 二 年 六 月三十日止六個月均無具潛在攤薄效應的普通股，故並無呈列每股攤薄（虧損）╱盈利。 Nodiluted(loss)/earnings per share has been presented because nodilutive potential ordinary shares exist for both six months ended 30 June2023 and 2022. Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註 8DIVIDENDS 8股息 董事會不建議就截至二零二三年六月三十日止六個月派發中期股息（二零二二年：無）。 The Board does not recommend the payment of an interim dividend for sixmo