中国太平2023年中期报告

Financial Statements Condensed Consolidated Statement of Cash Flows9 Condensed Consolidated Statement of Profit or Loss for the six months ended 30 June 2023 – unaudited2023630 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income for the six months ended 30 June 2023 – unaudited2023630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Financial Position as at 30 June 2023 – unaudited2023630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Financial Position(Continued) as at 30 June 2023 – unaudited2023630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Changes in Equity for the six months ended 30 June 2023 – unaudited2023630(Expressed in Hong Kong dollars) Condensed Consolidated Statement of Changes in Equity(Continued) for the six months ended 30 June 2023 – unaudited2023630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Cash Flows for the six months ended 30 June 2023 – unaudited2023630 (Expressed in Hong Kong dollars) The accompanying notes on pages 10 to 112 form an integral part ofthese interim financial statements. Notes to the Unaudited Condensed Consolidated Financial Statements (Expressed in Hong Kong dollars) 1 1BASIS OF PREPARATION 163420238 24 Theunaudited condensed consolidated financial statementshave been prepared in accordance with the applicable disclosurerequirements of Appendix 16 to the Rules Governing the Listingof Securities on The Stock Exchange of Hong Kong Limited (the“Listing Rules”), and with HKAS 34Interim financial reporting issuedby the Hong Kong Institute of Certified Public Accountants (the“HKICPA”). It was authorised for issuance on 24 August 2023. 20236 30202212 31622436 The financial statements relating to the year ended 31 December2022 that is included in the condensed consolidated interim financialstatements for the six months ended 30 June 2023 as comparativeinformation does not constitute the Company’s statutory annualconsolidated financial statements for that year. Further informationrelatingto these statutory financial statements required to bedisclosedin accordance with section 436 of the Hong KongCompanies Ordinance (Cap. 622) is as follows: 6 2 2662(3)63202212 31 The Company has delivered the financial statements for the yearended31 December 2022 to the Registrar of Companies asrequired by section 662(3) of, and Part 3 of Schedule 6 to, the HongKong Companies Ordinance (Cap. 622). 622406(2)407(2)(3) The Company’s auditor has reported on those financial statements.The auditor’s report was unqualified; did not include a reference toany matters to which the auditor drew attention by way of emphasiswithoutqualifying its report;and did not contain a statementunder sections 406(2), 407(2) or (3) of the Hong Kong CompaniesOrdinance (Cap. 622). The presentation of financial statements in conformity with HKFRSrequires the use of certain critical accounting estimates. It alsorequires management to exercise its judgement in the process ofapplying the Group’s accounting policies. Notes to the Unaudited Condensed Consolidated Financial Statements(Continued) (Expressed in Hong Kong dollars) 1 1BASIS OF PREPARATION(Continued) The measurement basis used in the preparation of the financialstatements is the historical cost basis except that the followingassets and liabilities are stated at fair value or measured primarilybased on actuarial methods as explained in the accounting policiesset out below: Stated at fair value (i)Investment properties;(ii)Financial instruments at fair value through profit or loss;(iii)Debt investments at fair value through other comprehensiveincome; and(iv)Equity investments at fair value through other comprehensiveincome. (i)(ii)(iii)(iv) Measured primarily based on actuarial methods Insurance and reinsurance contract assets and liabilities. 20236 30202212 312202311 Theaccounting policies and methods of computation used inthecondensed consolidated financial statements for the sixmonths ended 30 June 2023 are the same as those followed inthe preparation of the Group’s annual financial statements for theyear ended 31 December 2022, except for the adoption of newstandards effective as at 1 January 2023 as described in Note 2.The Group has not early adopted any other standards, interpretationor amendments that has been issued but not effective. Notes to the Unaudited Condensed Consolidated Financial Statements(Continued) (Expressed in Hong Kong dollars) 220231 1 2NEW ACCOUNTING STANDARDS ANDAMENDMENTS ADOPTED BY THE GROUPFOR THE FIRST TIME OF FINANCIAL PERIODBEGINNING ON 1 JANUARY 2023 In the current interim period, the Group has applied the followingnew and revised Hong Kong Financial Reporting Standards andinterpretation (“new and revised HKFRSs”) issued by the HKICPA. Except for the changes below, the application of the new andrevised HKFRSs in the current period has had no material impact ont