东方汇财证券二零二三年中期报告

Interim Report2023 GEMGEMCHARACTERISTICS OF GEM (“GEM”) OF THE STOCKEXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM has been positioned as a market designed to accommodatesmall and mid-sized companies to which a higher investmentrisk may be attached than other companies listed on the StockExchange. Prospective investors should be aware of the potentialrisks of investing in such companies and should make the decisionto invest only after due and careful consideration. GEM GEMGEMGEM Given that the companies listed on GEM are generally small andmid-sized companies, there is a risk that securities traded on GEMmay be more susceptible to high market volatility than securitiestraded on the Main Board of the Stock Exchange and no assuranceis given that there will be a liquid market in the securities traded onGEM. 香港交易及結算所有限公司及聯交所對本報告的內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本報告全部或任何部份內容而產生或因倚賴該等內容而引致的任何損失承擔任何責任。 Hong Kong Exchanges and Clearing Limited and the Stock Exchange takeno responsibility for the contents of this report, make no representationas to its accuracy or completeness and expressly disclaim any liabilitywhatsoever for any loss howsoever arising from or in reliance upon thewhole or any part of the contents of this report. 本報告包括的資料乃遵照GEM證券上市規則（「GEM」）的規定而提供有關東方滙財證券國際控股有限公司（「」）的資料。本公司董事（「」）願就本報告共同及個別承擔全部責任。董事在作出一切合理查詢後確認，就彼等所知及所信，本報告所載的資料在各重大方面均屬準確完整，且無誤導或欺騙成份，及本報告並無遺漏其他事實致使本報告所載任何陳述或本報告產生誤導。 This report, for which the directors (the “Directors”) of OrientSecurities International Holdings Limited (the “Company”) collectivelyand individually accept full responsibility, includes particulars given incompliance with the Rules Governing the Listing of Securities on theGEM (the “GEM Listing Rules”) for the purpose of giving informationwith regard to the Company. The Directors, having made all reasonableenquiries, confirm that to the best of their knowledge and belief theinformation contained in this report is accurate and complete in all materialrespects and not misleading or deceptive, and there are no other mattersthe omission of which would make any statement herein or this reportmisleading. Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收入表 For the six months ended 30 September 2023截至二零二三年九月三十日止六個月 董事（「」）會（「」）謹此宣佈本公司及其附屬公司（統稱「」）截至二零二三年九月三十日止六個月（「」）之未經審核簡明綜合財務報表（「」），連同二零二二年同期（「」或「」）之未經審核比較數字如下： The board (the “Board”) of Directors (the “Director(s)”) herebyannounces the unaudited condensed consolidated financial statements(the “Interim Financial Statements”) of the Company and itssubsidiaries (collectively referred to as the “Group”) for the six monthsended 30 September 2023 (the “Reporting Period”) together with thecomparative unaudited figures for the corresponding period in 2022 (the“Corresponding Period”or“2022”), as follows: Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 30 September 2023於二零二三年九月三十日 Consolidated Statement of Changes in Equity綜合權益變動表 For the six months ended 30 September 2023截至二零二三年九月三十日止六個月 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the six months ended 30 September 2023截至二零二三年九月三十日止六個月 Notes to the Consolidated Financial Statements綜合財務報表附註 For the six months ended 30 September 2023截至二零二三年九月三十日止六個月 1. 1.GENERAL INFORMATION 東方滙財證券國際控股有限公司（「」）於二零零九年一月五日根據開曼群島公司法註冊成立為獲豁免有限公司，並作為投資控股公司運作。本公司股份（「」）於二零一四年一月十五日在香港聯合交易所有限公司（「」）GEM（「GEM」）上市。本公司註冊辦事處及主要營業地點之地址分別為Cricket Square,Hutchins Drive, P.O. Box 2681, GrandCayman, KY1-1111, Cayman Islands及香港中環德輔道中55號協成行中心8樓。 Orient Securities International Holdings Limited (the “Company”)was incorporated and registered as an exempted company withlimited liability on 5 January 2009 under the Companies Law of theCayman Islands and acts as an investment holding company. Theshares of the Company (the “Share(s)”) has been listed on GEM(“GEM”) of The Stock Exchange of Hong Kong Limited (the “StockExchange”) on 15 January 2014. The address of its registered officeand principal place of business of the Company are Cricket Square,Hutchins Drive, P.O. Box 2681, Grand Cayman, KY1-1111, CaymanIslands and 8th Floor, Hip Shing Hong Centre, 55 Des Voeux RoadCentral, Central, Hong Kong, respectively. 本公司為一間投資控股公司。本公司與其附屬公司（統稱「」）主要從事提供： The Company is an investment holding company. The Company andits subsidiaries (collectively referred as the “Group”) are principallyengaged in the provision of: －經紀服務－包銷及配售服務－證券及首次公開發售融資服務－放貸服務－資產管理服務 –brokerage services–underwriting and placing services–securities, initial public offering financing services–money lending services–asset management services 報告期內營運並無任何重大變動。 There were no significant changes in operations during theReporting Period. 2. 2.BASIS OF PREPARATION AND SIGNIFICANTACCOUNTING POLICIES 中 期 財 務 報 表 乃 按 照 香 港 會 計 師 公 會（「」）頒佈之香港會計準則第34號「中期財務報告」（「34」）及聯交所GEM證券上市規則（「GEM」）之適用披露規定編製。 The Interim Financial Statements have been prepared in accordancewith the Hong Kong Accounting Standards 34 “Interim Financ