香港信贷2023 中期报告

CONTENTS 2Corporate Information4Report on Review ofInterim Financial Information6Interim Condensed ConsolidatedStatement of Comprehensive Income7Interim Condensed ConsolidatedStatement of Financial Position9Interim Condensed ConsolidatedStatement of Changes in Equity10Interim Condensed ConsolidatedStatement of Cash Flows11Notes to the Interim CondensedConsolidated Financial Information35Management Discussion and Analysis45Other Information51Glossary CORPORATE INFORMATION DIRECTORS AND BOARD COMMITTEES Directors Executive DirectorsChan Koung NamChan Kwong Yin William(Chairman)Tse Pui To(Chief Executive Officer)Chan Siu Ching Wong Kai Man Independent Non-executive DirectorsChu Yat Pang TerryCheung Kok CheongWong Kai Man Wong Kai Man Board CommitteesAudit CommitteeChu Yat Pang Terry(Chairman)Cheung Kok CheongWong Kai Man Remuneration CommitteeChu Yat Pang Terry(Chairman)Chan Koung NamCheung Kok Cheong Nomination CommitteeChan Kwong Yin William(Chairman)Chu Yat Pang TerryCheung Kok Cheong COMPANY SECRETARYHui Chun Ho Eric Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1–1111Cayman Islands REGISTERED OFFICECricket Square, Hutchins Drive P.O. Box 2681Grand Cayman, KY1–1111Cayman Islands HEADQUARTERS ANDPRINCIPAL PLACE OF BUSINESSUnit 3410, 34th Floor, Tower II Lippo Centre89 QueenswayAdmiraltyHong Kong 89343410 2Hong Kong Finance Group LimitedINTERIM REPORT 2023 CORPORATE INFORMATION PRINCIPAL BANKERSDBS Bank (Hong Kong) LimitedBank of China (Hong Kong) Limited LEGAL ADVISERS As to Hong Kong law:Cheung & Choy Solicitors & Notaries Conyers Trust Company(Cayman) Limited As to Cayman Islands law:Conyers Trust Company(Cayman) Limited AUDITOR PricewaterhouseCoopersCertified Public AccountsRegistered Public Interest Entity Auditor PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN CAYMAN ISLANDS Conyers Trust Company(Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1–1111Cayman Islands Conyers Trust Company(Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1–1111Cayman Islands BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 3382333301–04 Union Registrars LimitedSuites 3301–04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong 1273 STOCK CODE1273 www.hkfinance.hk COMPANY’S WEBSITEwww.hkfinance.hk REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OFHONG KONG FINANCE GROUP LIMITED (Incorporated in Cayman Islands with limited liability) 63420239303434 We have reviewed the interim financial information set outon pages 6 to 34, which comprises the interim condensedconsolidated statement of financial position of HongKong Finance Group Limited (the “Company”) and itssubsidiaries (together, the “Group”) as at 30 September2023 and the interim condensed consolidated statement ofcomprehensive income, the interim condensed consolidatedstatement of changes in equity and the interim condensedconsolidated statement of cash flows for the six-monthperiod then ended, and notes, comprising materialaccounting policy information and other explanatoryinformation. The Rules Governing the Listing of Securitieson The Stock Exchange of Hong Kong Limited require thepreparation of a report on interim financial information tobe in compliance with the relevant provisions thereof andHong Kong Accounting Standard 34 “Interim FinancialReporting” issued by the Hong Kong Institute of CertifiedPublic Accountants. The directors of the Company areresponsible for the preparation and presentation of thisinterim financial information in accordance with Hong KongAccounting Standard 34 “Interim Financial Reporting”. Ourresponsibility is to express a conclusion on this interimfinancial information based on our review and to report ourconclusion solely to you, as a body, in accordance with ouragreed terms of engagement, and for no other purpose. Wedo not assume responsibility towards or accept liability toany other person for the contents of this report. REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410, “Review of InterimFinancial Information Performed by the Independent Auditorof the Entity” issued by the Hong Kong Institute of CertifiedPublic Accountants. A review of interim financial informationconsists of making inquiries, primarily of persons responsiblefor financial and accounting matters, and applying analyticaland other review procedures. A review is substantially lessin scope than an audit conducted in accordance with HongKong Standards on Auditing and consequently does notenable us to obtain assurance that we would become awareof all significant matters that might be identified in an audit.Accordingly, we do not express an audit opinion. CONCLUSION 34 Based on our review, nothing has come to our attention thatcauses us to believe that the interim financial informationof the Group is not