胡桃资本二零二三年中期报告

CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors: Mr. Mung Kin Keung(Co-chairman)Mr. Mung Bun Man, Alan(Chief Executive Officer) Non-executive Director:Dr. Ng Kit Chong(Co-chairman) Independent Non-executive Directors: Mr. Chung Wang HeiMr. Fung Wai ChingMs. Lui Sau Lin AUDIT COMMITTEE Ms. Lui Sau Lin(Committee Chairman)Mr. Chung Wang HeiMr. Fung Wai Ching REMUNERATION COMMITTEE Mr. Fung Wai Ching(Committee Chairman)Ms. Lui Sau LinMr. Chung Wang HeiMr. Mung Kin Keung NOMINATION COMMITTEE Mr. Chung Wang Hei(Committee Chairman)Ms. Lui Sau LinMr. Fung Wai ChingMr. Mung Kin Keung INVESTMENT COMMITTEE Mr. Mung Kin Keung(Committee Chairman)Mr. Mung Bun Man, AlanMr. Wong Siu Hang COMPANY SECRETARY Mr. Wong Siu Hang AUTHORISED REPRESENTATIVES Mr. Mung Bun Man, AlanMr. Wong Siu Hang PRINCIPAL BANKERShanghai Commercial Bank Limited AUDITORElite Partners CPA Limited PRINCIPAL SHARE REGISTRAR Codan Services LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Codan Services LimitedClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS Unit 3108, 31/F, Shun Tak CentreWest Tower168–200 Connaught Road CentralHong Kong 168–200313108 905 STOCK CODE The Stock Exchange of Hong Kong Limited: 905 www.irasia.com/listco/hk/WalnutCapital/ COMPANY WEBSITE www.irasia.com/listco/hk/WalnutCapital/ info905@walnutcapital.io EMAIL ADDRESS info905@walnutcapital.io 2WALNUT CAPITAL LIMITEDInterim Report 2023 The board (the “Board”) of directors (the “Directors”) ofWalnut Capital Limited (the “Company”) announces theunaudited condensed consolidated results of the Companyand its subsidiaries (collectively the “Group”) for the six monthsended 30 June 2023 together with comparative figures for thecorresponding period in 2022 as follows: CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME For the six months ended 30 June 2023 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION As at 30 June 2023 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION(Continued) As at 30 June 2023 CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY For the six months ended 30 June 2023 CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS For the six months ended 30 June 2023 NOTES TO THE CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30 June 2023 1. 1.GENERAL INFORMATION AND BASIS OFPREPARATION C l a r e n d o nHouse, 2 Church Street, Hamilton HM 11,Bermuda168–200313108 The Company was incorporated in the Cayman Islandsand continued in Bermuda as an exempted companywith limited liability and its shares are listed on TheStock Exchange of Hong Kong Limited (the “StockExchange”). The address of the Company’s registeredoffice is Clarendon House, 2 Church Street, Hamilton HM11, Bermuda. Its principal place of business is situated atUnit 3108, 31/F, Shun Tak Centre, West Tower, 168–200Connaught Road Central, Hong Kong. The principal activities of the Group are investing in listedand unlisted equity and debt securities, listed derivativefinancial instruments and investment funds. 3416 The unaudited condensed consolidated financialstatements of the Group have been prepared inaccordance with Hong Kong Accounting Standard 34Interim Financial Reporting issued by the Hong KongInstitute of Certified Public Accountants (the “HKICPA”)and the applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities (the“Listing Rules”) on the Stock Exchange. The unaudited condensed consolidated financialstatements is presented in Hong Kong dollar and allvalues are rounded to the nearest thousand (“HK$’000”)except when otherwise indicated. The directors of the Company have, at the time ofapproving the unaudited condensed consolidated financialstatements, a reasonable expectation that the Group hasadequate resources to continue in operational existencefor the foreseeable future. Thus, they continue to adoptthe going concern basis of accounting in preparing theunaudited condensed consolidated financial statements. 2. 2.PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financialstatements have been prepared on the historical costbasis except for certain financial instruments which aremeasured at fair values. Other than additional accounting policies resulting fromapplication of amendments to Hong Kong FinancialReporting Standards (“HKFRSs”), the accounting policiesand methods of computation used in the unauditedcondensed consolidated financial statements for thesix months ended 30 June 2023 are the same as thosepresented in the Group’s annual financial statements forthe year ended 31 December 2022. Amendments to HKFRSs that are mandato