丽年国际中期报告2023

(Incorporated in the Cayman Islands with limited liability)（於開曼群島註冊成立的有限公司）Stock code股份代號: 9918 INTERIM REPORT2023中期 報 告 Contents 2Corporate Information4Condensed Consolidated Statement ofComprehensive Income5Condensed Consolidated Statement ofFinancial Position7Condensed Consolidated Statement ofChanges in Equity9Condensed Consolidated Statement of Cash Flows10Notes to the Condensed Consolidated FinancialStatements29Management Discussion and Analysis35Other Information Corporate Information BOARD OF DIRECTORS Executive Directors Mr. Chu Wai Hang Raymond(Chairman and Chief Executive Officer)Mr. Chu Man Yin Arthur NewtonMr. Lau Shui Fung(Chief Financial Officer) Independent Non-executive Directors 20236 120236 1 Ms. Law Elizabeth(appointed on 1 June 2023)Ms. Ling Imma Kit Sum(retired on 1 June 2023)Mr. Lee Wa Lun WarrenMr. Szeto Yuk Ting Audit Committee 20236 120236 1 Ms. Law Elizabeth(Chairperson) (appointed on 1 June 2023)Ms. Ling Imma Kit Sum(Chairperson) (retired on 1 June 2023)Mr. Lee Wa Lun WarrenMr. Szeto Yuk Ting Remuneration Committee 20236 120236 1 Mr. Szeto Yuk Ting(Chairman)Mr. Chu Wai Hang RaymondMs. Ling Imma Kit Sum(retired on 1 June 2023)Mr. Lee Wa Lun WarrenMs. Law Elizabeth(appointed on 1 June 2023) Nomination Committee 20236 120236 1 Mr. Lee Wa Lun Warren(Chairman)Mr. Chu Wai Hang RaymondMs. Ling Imma Kit Sum(retired on 1 June 2023)Mr. Szeto Yuk TingMs. Law Elizabeth(appointed on 1 June 2023) Company Secretary Ms. Chan Sau Ling Authorised Representatives Mr. Chu Wai Hang RaymondMs. Chan Sau Ling Auditor PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor Hong Kong Legal Adviser Bird & Bird 2WISE ALLY INTERNATIONAL HOLDINGS LIMITEDInterim Report 2023 Corporate Information Principal Bankers The Hongkong and Shanghai Banking Corporation LimitedStandard Chartered Bank (Hong Kong) LimitedHang Seng Bank Limited Compliance Adviser Huajin Corporate Finance (International) Limited Registered Office 4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands 4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Headquarter and Principal Place of Business in Hong Kong Units 3203-3207, Tower 1Enterprise Square Five, 38 Wang Chiu RoadKowloon Bay, Kowloon, Hong Kong 38513203-3207 Principal Share Registrar and Transfer Office in theCayman Islands Harneys Fiduciary (Cayman) Limited4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Harneys Fiduciary (Cayman) Limited4th Floor, Harbour Place103 South Church StreetP.O. Box 10240Grand Cayman KY1-1002Cayman Islands Hong Kong Branch Share Registrar and Transfer Office 1617 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Place of Listing The Stock Exchange of Hong Kong Limited Stock Code 9918 9918 Stock Name WISE ALLY INTL Company’s Website www.wiseally.com.hk www.wiseally.com.hk 20236 30For the Six Months Ended 30 June 2023 The accompanying notes are an integral part of these condensedconsolidated financial statements. 20236 30For the Six Months Ended 30 June 2023 (a)10%50% (a)The People’s Republic of China (the “PRC”) laws and regulationsrequire companies registered in the PRC to provide for certain statutoryreserves, which are to be appropriated from the profit after income tax(after offsetting accumulated losses from prior years) as reported in theirrespective statutory financial statements, before profit distributions toequity holders. All statutory reserves are created for specific purposes. APRC company is required to appropriate an amount of not less than 10%of statutory profits after income tax to statutory surplus reserves, priorto distribution of its post-tax profits of the current year. A company maydiscontinue the contribution when the aggregate sum of the statutorysurplus reserve is more than 50% of its registered capital. The statutorysurplus reserves shall only be used to make up losses of the company,to expand the company’s operations, or to increase the capital of thecompany. In addition, a company may make further contribution to thediscretional surplus reserve using its post-tax profits in accordance withresolutions of the board of directors. The accompanying notes are an integral part of these condensedconsolidated financial statements. Condensed Consolidated Statement of Cash Flows 20236 30For the Six Months Ended 30 June 2023 Notes to the Condensed Consolidated Financial Statements 1 1GENERAL INFORMATION Wise Ally International Holdings Limited (the “Company”) wasincorporated in the Cayman Islands on 15 January 2019 as anexempted company with limited liability under the Companies Law(Cap. 22, Law 3 of 1961 as consolidated and revised) of the CaymanIslands. The address of its registered office is 4th Floor, HarbourPlace, 103 South Church Street, P.O. Box 10240, Grand CaymanK