亚积邦租赁中期报告 2023/24

CONTENTS目錄 2CORPORATE INFORMATION4CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME5CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION7CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY9CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS10NOTES TO CONDENSED CONSOLIDATED INTERIM FINANCIALINFORMATION31MANAGEMENT DISCUSSION AND ANALYSIS43OTHER INFORMATION CORPORATE INFORMATION公司資料 執行董事： BOARD OF DIRECTORSExecutive Directors:Lau Pong Sing(Chairman)Chan Kit Mui, Lina 非執行董事： Non-executive Director:Nakazawa Tomokatsu 獨立非執行董事： Independent Non-executive Directors:Ho Chung Tai, RaymondSiu Chak YuLi Ping Chi AUDIT COMMITTEELi Ping Chi(Chairman)Ho Chung Tai, RaymondSiu Chak Yu REMUNERATION COMMITTEESiu Chak Yu(Chairman)Li Ping ChiLau Pong Sing NOMINATION COMMITTEE Lau Pong Sing(Chairman)Siu Chak YuLi Ping Chi RISK MANAGEMENT COMMITTEE Lau Pong Sing(Chairman)Chan Kit Mui, LinaWong Cheuk Man AUTHORISED REPRESENTATIVESLau Pong SingWong Cheuk Man HKICPAACCA COMPANY SECRETARYWong Cheuk Man (HKICPA, ACCA) AUDITOR •8835 Deloitte Touche TohmatsuCertified Public AccountantsRegistered Public Interest Entity Auditor35th Floor, One Pacific Place88 QueenswayHong Kong A P R E N T A L S H O L D I N G S L I M I T E DI n t e r i m R e p o r t 2 0 2 3 / 2 4 CORPORATE INFORMATION公司資料 有關香港法律185 LEGAL ADVISER As to Hong Kong Law Deacons5th Floor, Alexandra House18 Chater Road, CentralHong Kong PRINCIPAL BANKER Nanyang Commercial Bank, LimitedThe Hongkong and Shanghai Banking Corporation Limited PRINCIPAL SHARE REGISTRAR AND TRANSFEROFFICE 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 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1831717121716 Computershare Hong Kong Investor Services LimitedShops 1712–1716, 17th Floor, Hopewell Centre183 Queen’s Road East, WanchaiHong Kong REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 758806A Unit 806A, 8th FloorTower II, South Seas CentreNo. 75 Mody RoadKowloonHong Kong 1496 STOCK CODE1496 www.apholdingshk.com COMPANY WEBSITEwww.apholdingshk.com CONDENSED CONSOLIDATED STATEMENT OF PROFITOR LOSS AND OTHER COMPREHENSIVE INCOME簡明綜合損益及其他全面收益表 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION簡明綜合財務狀況表 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY簡明綜合權益變動表 For the period ended 30 September 20232023930 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 For the period ended 30 September 20232023930 Notes: i.本公司2015721本集團亞積邦租賃 i.Merger reserve represents the difference between the amount of share capital andshare premium of AP Rentals Holdings Limited (the“Company”) issued, and theissued share capital of AP Rentals Limited (the“APR”) exchanged in connectionwith the reorganization of the Company and its subsidiaries (collectively the“Group”) on 21 July 2015. ii.澳門37725% ii.In accordance with the Article 377 of the Commercial Code of Macau SpecialAdministrative Region (“Macau”), the subsidiary registered in Macau is required totransfer part of its profits of each accounting period of not less than 25% as legalreserve, until it reaches an amount equal to half of the capital. CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS簡明綜合現金流量表 For the six months ended 30 September 20232023930 NOTES TO CONDENSED CONSOLIDATED INTERIMFINANCIAL INFORMATION簡明綜合中期財務資料附註 For the six months ended 30 September 20232023930 1. 1.BASIS OF PREPARATION 2023930上 市 規則16香港會計師公會香 港 會 計 準 則34香港財務報告準則2023331 This condensed consolidated interim financial information forthe six months ended 30 September 2023 has been preparedin accordance with the applicable disclosure requirements setout in Appendix 16 to the Rules Governing the Listing ofSecurities (the“Listing Rules”) on The Stock Exchange ofHong Kong Limited and with Hong Kong Accounting Standard(“HKAS”) 34Interim financial reportingissued by the HongKong Institute of Certified Public Accountants (“HKICPA”). Thecondensed consolidated interim financial information should beread in conjunction with the annual financial statements for theyear ended 31 March 2023, which have been prepared inaccordance with Hong Kong Financial Reporting Standards(“HKFRSs”). 2. 2.PRINCIPAL ACCOUNTING POLICIES The condensed consolidated financial statements have beenprepared on the historical cost basis except for certain financialinstruments which are measured at fair value, as appropriate. 20239302023331 The accounting policies and methods of computation used inthe condensed consolidated financial statements for the sixmonths ended 30 September 2023 are the same