亚洲电视控股中期报告2023

Asia Television Holdings Limited (Incorporated in the Cayman Islands with limited liability)Stock Code: 707 CONTENTS目 錄 2Management Discussion and Analysis管理層討論及分析14Disclosure of Additional Information其他披露資料24Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income簡明綜合損益及其他全面收益表26Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表28Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表30Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表31Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註51Corporate Information公司資料 MANAGEMENT DISCUSSION AND ANALYSIS For the six months ended 30 June 2023 (the “Period”), Asia Television HoldingsLimited (the “Company”) and its subsidiaries (collectively, the “Group”)engaged in four major business streams including (i) processing, printing andsales of finished fabrics and subcontracting services and the trading of fabricand clothing business (“Fabrics and Trading Business”); (ii) money lendingbusiness; (iii) securities investment and brokerage services business; and (iv)media, cultural and entertainment business. 截 至 二 零 二 三 年 六 月 三 十 日 止 六 個 月（「 本 期間」），亞洲電視控股有限公司（「本公司」）及其附屬公司（統稱「本集團」）經營四項主要業務，包括(i)成品布料之加工、印花及銷售及分包服務以及布料及成衣貿易業務（「布料及貿易業務」）；(ii)放債業務；(iii)證券投資及經紀服務業務；及(iv)媒體、文化及娛樂業務。 BUSINESS AND OPERATIONAL REVIEWFabrics and Trading Business 二零二三年整體營商環境仍然嚴峻。二零二三 年期間，布料及貿易業務所得收入由截至二零二 二年 六 月 三 十 日 止 期 間 約 人 民 幣20,000,000元 下跌至截至二零二三年六月三十日止期間約人民 幣11,300,000元 。 收 益 減 少 乃 由 於 國 內 及 國 際 紡 織市場受到全球貿易糾紛及供應鏈的形態轉變等不利因素影響而持續縮小。上述因素導致紡織產品的需求大幅下跌，進而影響本集團布料及貿易業務的表現。 The overall business environment remained challenging in 2023. During theperiod of 2023, revenue generated from the Fabric and Trading Businessdecreased from approximately RMB20 million for the period ended 30 June2022 to approximately RMB11.3 million for the period ended 30 June 2023.This reduction can be ascribed to the persistent contraction in both domesticand international textile markets, influenced by adverse elements such asglobal trade conflicts and alterations in the supply chain dynamics. Thesecontributing factors led to a comprehensive decline in demand for textileproducts, subsequently affecting the Group’s fabrics and trading businessperformance. The reportable segment loss slightly increased from approximately RMB2.7million for the period ended 30 June 2022 to approximately RMB2.9 million forthe period ended 30 June 2023 due to an increase in direct costs continued toput pressure on gross profit margin. 須報告分類的虧損由截至二零二二年六月三十 日止期間約人民幣2,700,000元輕微上升至截至二零二三年六月三十日止期間約人民幣2,900,000元，乃由於直接成本增加，持續對毛利率構成壓力。 Money Lending Business The Group commenced the Money Lending Business in 2015 and the Grouphas operated this business for around 8 years. The Money Lending Business isengaged in the provision of loan financing and the revenue from the MoneyLending Business is comprised of loan interest. The loans have provided informs of term loans and loan facilities. The Group mainly targets at individualcustomers and corporate customers locate in Hong Kong, Macau and thePeople’s Republic of China. 本集團於二零一五年開展放債業務，而本集團已經營該業務約8年。放債業務為從事提供貸款融資，而放債業務所得收入由貸款利息組成。提供貸款的形式為定期貸款及貸款融資。本集團主要目標為位於香港、澳門及中華人民共和國的個人客戶及企業客戶。 As at 30 June 2023, the net carrying amount of the loan receivables were nil (asat 31 December 2022: nil). During the period, no new loans and loan facilitieswere granted. During times of economic uncertainty, the Company wouldimplement cautious and prudent measures and tighten the credit policies, anddecrease the proportion of money lending business with high value customers. 於二零二三年六月三十日，應收貸款賬 面淨 值 為零（於二零二二年十二月三十一日： 零）。期內，概無授出新貸款及貸款融資。在經濟充滿變數的時候，本公司實施小心審慎的措施，並且收緊信貸政策，縮減放債業務對高價值客戶的比例。 The Group adopted the money lending policy and procedure manual whichprovide guidelines on the handling and monitoring of the money lendingprocedures according to the Money Lenders Ordinances. 本集團根據《放債人條例》採取放債政策及程序指南，就處理及監察放債程序提供指引。 Securities Investment and Brokerage Services Business 為提升財務表現，本集團於期內持有上市證券作為投資。期內，本集團錄得整體公平值收益約人民幣11,300,000元（二零二二年：公平值收益約人民幣2,100,000元）。 To enhance the financial performance, the Group held listed securities asinvestment during the period. During the period, the Group recorded an overallfair value gain of approximately RMB11.3 million (2022: fair value gain ofapproximately RMB2.1 million). 於二零二三年六月三十日，本集團持作買賣之上市證 券（ 按 公 平 值 計 ）總 值 約 為 人 民 幣21,000,000元（於二零二二年十二月三十一日：人民幣10,000,000元）。本集團管理一個由香港及海外上市證券組成之投資組合。 As at 30 June 2023, the aggregate amount of the Group’s listed securities heldfor trading at fair value is approximately RMB21 million (As at 31 December2022: RMB10 million). The Group managed a portfolio of securities listed inHong Kong and overseas. 本 集 團 於 期 內 錄 得 經 紀 服 務 業 務 收 入 零 元（ 二 零二二年：人民幣3,200,000元），乃主要源自從事提供經紀服務業務的附屬公司，其於二零二二年五月十八日成為本集團的聯營公司。萬方國際有限公司（「萬方」）及其附屬公司（「萬方集團」）主要從事提供經紀服務業務。於二零二二年五月十八日，本集團出售萬方集團已發行股本總額之20%，其於萬方集團中擁有之股權由60%減至40%，萬方隨之成為本集團之聯營公司。出售事項的詳情載於中期財務報表附註16及本公司日期分別為二零二二年五月十八日及二零二二年六月二十一日之公佈。 The Group recorded