2022/23 Annual Report年報 CONTENTS目錄 1Annual Report 2022/23 年報Page頁次公司資料 2執行董事報告書 4董事履歷 7管理層討論及分析 9企業管治報告 20董事會報告 31環境、社會及管治報告 40獨立核數師報告 72經審核財務報表 綜合： 損益及其他全面收益表 79財務狀況表 80權益變動表 82現金流量表 83綜合財務報表附註 85財務概要 168Corporate InformationExecutive Directors’ StatementBiographies of DirectorsManagement Discussion and AnalysisCorporate Governance ReportReport of the DirectorsEnvironmental, Social and Governance ReportIndependent Auditor’s ReportAudited Financial StatementsConsolidated:Statement of Profit or Loss and Other Comprehensive IncomeStatement of Financial PositionStatement of Changes in EquityStatement of Cash FlowsNotes to the Consolidated Financial StatementsFinancial SummaryCONTENTS目錄 CORPORATE INFORMATION公司資料 2首都創投有限公司CAPITAL VC LIMITED董事會執行董事孔凡鵬先生陳昌義先生獨立非執行董事李明正先生黎歡彥女士張偉健先生審核委員會張偉健先生（主席）李明正先生黎歡彥女士薪酬委員會李明正先生（主席）黎歡彥女士張偉健先生提名委員會李明正先生（主席）黎歡彥女士張偉健先生公司秘書陳乙晴女士授權代表陳昌義先生陳乙晴女士投資管理人恒大證券（香港）有限公司香港灣仔告士打道38號中國恒大中心20樓2004-06室主要往來銀行香港上海滙豐銀行有限公司恒生銀行有限公司BOARD OF DIRECTORS Executive DirectorsMr. Kong Fanpeng Mr. Chan Cheong YeeIndependent Non-executive DirectorsMr. Lee Ming GinMs. Lai Fun YinMr. Cheung Wai KinAUDIT COMMITTEEMr. Cheung Wai Kin (Chairman)Mr. Lee Ming GinMs. Lai Fun YinREMUNERATION COMMITTEEMr. Lee Ming Gin (Chairman)Ms. Lai Fun YinMr. Cheung Wai KinNOMINATION COMMITTEEMr. Lee Ming Gin (Chairman)Ms. Lai Fun YinMr. Cheung Wai KinCOMPANY SECRETARYMs. Chan Yuet ChingAUTHORISED REPRESENTATIVESMr. Chan Cheong YeeMs. Chan Yuet ChingINVESTMENT MANAGEREvergrande Securities (Hong Kong) LimitedRoom 2004-06, 20/F, China Evergrande Centre38 Gloucester Road, WanchaiHong KongPRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedHang Seng Bank LimitedCORPORATE INFORMATION公司資料 CORPORATE INFORMATION公司資料 3Annual Report 2022/23 年報核數師德博會計師事務所有限公司執業會計師註冊公眾利益實體核數師香港上環德輔道中322號西區電訊大廈22樓2201室香港股份過戶登記處卓佳登捷時有限公司香港夏慤道16號遠東金融中心17樓註冊辦事處Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands香港主要營業地點 香港皇后大道中18號新世界大廈1期23樓2302室公司網址www.capital-vc.com股份代號02324AUDITORD & PARTNERS CPA LIMITEDCertified Public AccountantsRegistered Public Interest Entity Auditor2201, 22/F, West Exchange Tower322 Des Voeux Road CentralSheung WanHong KongHONG KONG SHARE REGISTRAR AND TRANSFER OFFICETricor Tengis Limited17/F, Fat East Finance Centre16 Harcourt RoadHong KongREGISTERED OFFICECricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman IslandsPRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 2302, 23rd FloorNew World Tower I18 Queen’s Road CentralHong KongWEBSITEwww.capital-vc.comSTOCK CODE02324 EXECUTIVE DIRECTORS’ STATEMENT執行董事報告書 4首都創投有限公司CAPITAL VC LIMITED本人謹此代表首都創投有限公司（以CNI VC Limited名稱在香港經營業務）（「本公司」）及其附屬公司（合稱「本集團」）之董事會（「董事會」），欣然提呈本集團截至二零二三年九月三十日止年度（「本年度」或「二零二二╱二三年財政年度」）經審核之全年業績。業務回顧、財政年度末後發生之重大事項及前景於二零二三年，中國及香港的投資市場延續前幾年的困難時期。中美緊張關係以及美元的高利率繼續令投資市場受挫。於香港聯合交易所有限公司（「聯交所」）上市的大多數股票的表現受到相應影響。恒生指數於二零二二╱二三年財政年度維持在相對低位。其於二零二二年九月三十日為17,223點，於二零二三年九月二十九日（二零二二╱二三財政年度最後交易日）為17,809點。在如此悲觀的市場氛圍下，本集團上市證券之表現未如理想。本集團之上市投資虧損由截至二零二二年九月三十日止年度的約40,900,000港元增加至本年度的約109,900,000港元。On behalf of the board of directors (the “Board”) of Capital VC Limited (carrying on business in Hong Kong as CNI VC Limited) (the “Company”) and its subsidiaries (collectively the “Group”), it is my pleasure to present you the Group’s audited annual results for the year ended 30 September 2023 (the “Year” or “Fiscal Year 2022/23”).BUSINESS REVIEW, IMPORTANT EVENTS OCCURRED AFTER THE END OF FINANCIAL YEAR AND PROSPECTIn Year 2023, the investment market in China and Hong Kong extended the difficult time of prior years. The tension between US and China, and high interest rate of US Dollars continue to frustrate the investment market. The performance of most stocks listed on The Stock Exchange of Hong Kong Limited (the “Stock Exchange”) was affected accordingly. Hang Seng index maintained at a relative low level during the Fiscal Year 2022/23. It marked at 17,223 points as at 30 September 2022 and 17,809 points as at 29 September 2023, the last trading day of the Fiscal Year 2022/23.In such pessimist