钱唐控股2023年中期报告

CONTENTS目錄 CorporateInformation2CondensedConsolidatedInterimIncomeStatement4CondensedConsolidatedInterimStatementofComprehensiveIncome5CondensedConsolidatedInterimStatementofFinancialPosition6CondensedConsolidatedInterimStatementofChangesinEquity7CondensedConsolidatedInterimStatementofCashFlows8NotestotheCondensedConsolidatedInterimFinancialStatements10ManagementDiscussionandAnalysis38OtherInformation45 AffluentPartnersHoldingsLimited/InterimReport2023 CORPORATEINFORMATION公司資料 BOARDOFDIRECTORS ExecutiveDirectors 20231027 Mr.ChengChiKin(Chairman)Mr.CheungSzeMingMr.DongPeng(appointedon27October2023) Non-executiveDirector Mr.ZhuYongjun IndependentNon-executiveDirectors Mr.WongSiuKeung,JoeMr.ChangChunyu AUDITCOMMITTEE Mr.WongSiuKeung,JoeMr.ChangChunyu REMUNERATIONCOMMITTEE Mr.WongSiuKeung,Joe(Chairman)Mr.ZhuYongjunMr.ChangChunyuMr.ChengChiKin NOMINATIONCOMMITTEE Mr.WongSiuKeung,Joe(Chairman)Mr.ZhuYongjunMr.ChangChunyuMr.ChengChiKin COMPANYSECRETARY Mr.CheungSzeMing AUDITOR MooreStephensCPALimited(RegisteredPublicInterestEntityAuditor) LEGALADVISERS ConyersDill&Pearman Lo&LawyersConyersDill&Pearman 2 CORPORATEINFORMATION公司資料 PRINCIPALBANKERS TheHongkongandShanghaiBankingCorporationLimitedBankofChina(HongKong)LimitedBankofCommunications(HongKong)Limited PRINCIPALSHAREREGISTRAR ConyersTrustCompany(Cayman)LimitedCricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands ConyersTrustCompany(Cayman)LimitedCricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands HONGKONGBRANCHSHAREREGISTRARANDTRANSFEROFFICE 1617 TricorInvestorServicesLimited17/F,FarEastFinanceCentre16HarcourtRoadHongKong LISTINGINFORMATION 1466 TheStockExchangeofHongKongLimitedOrdinaryShare(StockCode:1466) REGISTEREDOFFICE CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands PRINCIPALPLACEOFBUSINESS 110–1169906 Room906,9/F.,WingsBuilding,110–116Queen’sRoadCentral,Central,HongKong COMPANYWEBSITE www.affluent-partners.com www.affluent-partners.com INVESTORRELATIONS ir@affluent-partners.com Email:ir@affluent-partners.com CONDENSEDCONSOLIDATEDINTERIMINCOMESTATEMENT簡明綜合中期收益表 Forthesixmonthsended30September20232023930 CONDENSEDCONSOLIDATEDINTERIMSTATEMENTOFCOMPREHENSIVEINCOME簡明綜合中期全面收益表 Forthesixmonthsended30September20232023930 CONDENSEDCONSOLIDATEDINTERIMSTATEMENTOFFINANCIALPOSITION簡明綜合中期財務狀況表 Asat30September20232023930 CONDENSEDCONSOLIDATEDINTERIMSTATEMENTOFCHANGESINEQUITY簡明綜合中期權益變動表 Forthesixmonthsended30September20232023930 CONDENSEDCONSOLIDATEDINTERIMSTATEMENTOFCASHFLOWS簡明綜合中期現金流量表 Forthesixmonthsended30September20232023930 CONDENSEDCONSOLIDATEDINTERIMSTATEMENTOFCASHFLOWS簡明綜合中期現金流量表 Forthesixmonthsended30September20232023930 NOTESTOTHECONDENSEDCONSOLIDATEDINTERIMFINANCIALSTATEMENTS簡明綜合中期財務報表附註 1. 1.GENERALINFORMATION 20145132219613CricketSquare,HutchinsDrive,P.O.Box2681,GrandCayman KY1-1111,CaymanIslands110-1169906 AffluentPartnersHoldingsLimited(the“Company”,collectivelywithitssubsidiaries,the“Group”)wasincorporatedintheCaymanIslandson13May2014asanexemptedcompanywithlimitedliabilityundertheCompaniesLaw,Cap22(Laws3of1961,asconsolidatedandrevised)oftheCaymanIslands.TheaddressofitsregisteredofficeisCricketSquare,HutchinsDrive,P.O.Box2681,GrandCaymanKY1-1111,CaymanIslands.TheCompany’sprincipalplaceofbusinessislocatedatRoom906,9/F,WingsBuilding,110-116Queen’sRoadCentral,Central,HongKong. TheCompanyisaninvestmentholdingcompany.TheGroupisprincipallyengagedin(i)thepurchasing,processing,designing,productionandwholesaledistributionofpearlsandjewelleryproductsand(ii)theoperationofstrategicinvestmentandfinancialservicessegment,withtheobjectivetoincludeinvestmentsinrealestateandotherpotentialinvestmentopportunities. (i)(ii) TheimmediateholdingcompanyoftheCompanyisPacificWishLimited,acompanyincorporatedinHongKongwithlimitedliability,andtheultimatecontrollingpartiesoftheCompanyareMr.ChanVincentWingSingandMs.HuiKaManEmily. TheCompanywaslistedontheMainBoardofTheStockExchangeofHongKongLimited(the“Stock Exchange”)on17October2014. 20141017 2. 2.BASISOFPREPARATIONANDPRESENTATION 13342023331 ThecondensedconsolidatedfinancialstatementshavebeenpreparedinaccordancewiththeapplicabledisclosurerequirementsofChapter13oftheMainBoardListingRulesandtheHongKongAccountingStandard(“HKAS”)34“Interim Financial Reporting”issuedbytheHongKongInstituteofCertifiedPublicAccountants(“HKICPA”).ThecondensedconsolidatedfinancialstatementsshouldbereadinconjunctionwiththeGroup’sannualfinancialstatementsfortheyearended31March2023. ThecondensedconsolidatedfinancialstatementsarepresentedinHongKongdollar(“HK$”),whichisalsothefunctionalcurrencyoftheCompany.Allvaluesareroundedtothenearestthousandexceptwhenotherwiseindicated. NOTESTOTHECONDENSEDCONSOLIDATEDINTERIMFINANCIALSTATEMENTS簡明綜合中期財務報表附註 2. 2.BASISOFPREPARATIONANDPRESENTATION(CONTINUED) Thecondensedconsolidatedfinancialstatementshavebeenpreparedonhistoricalcost