国际娱乐(一万)中期报告 2023/24

Contents目錄 Corporate Information2Condensed Consolidated Statement ofComprehensive Income4Condensed Consolidated Statement ofFinancial Position5Condensed Consolidated Statement ofChanges in Equity7Condensed Consolidated Statement of Cash Flows9Notes to the Condensed ConsolidatedInterim Financial Statements11Management Discussion and Analysis52Other Information65 TheEnglishtextofthisinterimreportshallprevailovertheChinesetextincaseofinconsistenciesordiscrepancies. CorporateInformation公司資料 EXECUTIVE DIRECTORS HOWongMengAurelioJr.DizonTABLANTE Mr.HOWongMeng(ChairmanoftheBoardandChiefExecutiveOfficer)Mr.AurelioJr.DizonTABLANTE INDEPENDENT NON-EXECUTIVE DIRECTORS Mr.LAUKaHoMr.CHENGHongWaiMr.LEUNGWaiTai EXECUTIVE COMMITTEE HOWongMengAurelioJr.DizonTABLANTE Mr.HOWongMeng(CommitteeChairman)Mr.AurelioJr.DizonTABLANTE AUDIT COMMITTEE Mr.CHENGHongWai(CommitteeChairman)Mr.LAUKaHoMr.LEUNGWaiTai NOMINATION COMMITTEE HOWongMeng Mr.LEUNGWaiTai(CommitteeChairman)Mr.HOWongMengMr.CHENGHongWai REMUNERATION COMMITTEE Mr.LAUKaHo(CommitteeChairman)Mr.CHENGHongWaiMr.LEUNGWaiTai COMPANY SECRETARYMr.WONGWingKit HOWongMeng AUTHORISED REPRESENTATIVES Mr.HOWongMengMr.WONGWingKit REGISTERED OFFICE CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CricketSquareHutchinsDriveP.O.Box2681GrandCaymanKY1-1111CaymanIslands CorporateInformation公司資料 HEAD OFFICE AND PRINCIPAL PLACEOF BUSINESS IN HONG KONG 71212109–10 Units2109–10,21stFloorWingOnHouseNo.71DesVoeuxRoadCentralHongKong PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Suntera(Cayman)LimitedSuite3204,Unit2A,Block3BuildingD,P.O.Box1586GardeniaCourt,CamanaBayGrandCayman,KY1-1100CaymanIslands Suntera(Cayman)LimitedSuite3204,Unit2A,Block3BuildingD,P.O.Box1586GardeniaCourt,CamanaBayGrandCayman,KY1-1100CaymanIslands HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 183171712–1716 ComputershareHongKongInvestorServicesLimitedShops1712–171617thFloor,HopewellCentre183Queen’sRoadEast,WanChaiHongKong PRINCIPAL BANKERS BDOUnibank,Inc.TheBankofEastAsia,LimitedChongHingBankLimitedHangSengBankLimitedUnionBankofthePhilippines,Inc.Philippine Bank of Communications BDOUnibank,Inc.UnionBankofthePhilippines,Inc. AUDITOR 11125 BDOLimitedCertifiedPublicAccountants25thFloor,WingOnCentre111ConnaughtRoadCentralHongKong STOCK CODE 01009 TheStockExchangeofHongKongLimited01009 www.ientcorp.com COMPANY WEBSITE www.ientcorp.com CondensedConsolidatedStatementofComprehensiveIncome簡明綜合全面收益表 Forthesixmonthsended31December2023 CondensedConsolidatedStatementofFinancialPosition簡明綜合財務狀況表 Asat31December2023 CondensedConsolidatedStatementofFinancialPosition(Continued)簡明綜合財務狀況表 CondensedConsolidatedStatementofChangesinEquity簡明綜合權益變動表 Forthesixmonthsended31December2023 CondensedConsolidatedStatementofChangesinEquity(Continued)簡明綜合權益變動表 Forthesixmonthsended31December2023 (a) (a)MergerreserveoftheGrouprepresentsthedifferencebetweenthesharecapitalandsharepremiumofCyberOn-AirMultimediaLimitedwhoseshareswereexchangedfortheCompany’ssharesandthenominalamountofsharecapitalissuedbytheCompanypursuanttothegroupreorganisation.CyberOn-AirMultimediaLimitedwasdisposedofduringtheyearended31March2008. (b) (b)Theotherreservesrepresentneteffectofdiscountonacquisitionofsubsidiariesandpremiumonacquisitionofadditionalinterestinsubsidiariesfromasubsidiaryofthethenintermediateparentarisingduringtheyearsended31March2008and31March2017respectively. (c)5,433,000 (c)Share-basedcompensationreservecomprisesthevalueoftheunexercisedshareoptiongrantedbytheCompanyrecognisedinaccordancewiththeaccountingpolicyadoptedforshare-basedpayments. Pursuant to the announcement on8 August 2023, the outstanding share options were cancelled and the balance ofshare-based payments reserve of HK$5,433,000 was transferred to retained profitsin the condensed consolidated statement of changes in equity. CondensedConsolidatedStatementofCashFlows簡明綜合現金流量表 Forthesixmonthsended31December2023 CondensedConsolidatedStatementofCashFlows(Continued)簡明綜合現金流量表 Forthesixmonthsended31December2023 NotestotheCondensedConsolidatedInterimFinancialStatements簡明綜合中期財務報表附註 Forthesixmonthsended31December2023 1. 1.GENERAL 本公司聯交所Cricket Square,Hutchins Drive, P.O. Box 2681, Grand CaymanKY1-1111, Cayman Islands71212109–10 InternationalEntertainmentCorporation (the“Company”)wasincorporatedintheCaymanIslandswithlimitedliabilityanditssharesarelistedontheMainBoardofTheStockExchangeofHongKongLimited(the“Stock Exchange”).TheregisteredofficeoftheCompanyislocatedatCricketSquare,HutchinsDrive,P.O.Box2681,GrandCaymanKY1-1111,CaymanIslands,andtheheadofficeandprincipalplaceofbusinessinHongKongoftheCompanyislocatedatUnits2109-10,21stFloor,WingOnHouse,No.71DesVoeuxRoadCentral,HongKong. 本集團PAGCOR菲律賓酒店營運業務博彩營運業務現場活動業務 TheCompanyisaninvestmentholdingcompany.The Company andits subsidiaries (together the“Group”)wereprincipallyinvolvedinhoteloperations,leasingofpropertiesequippedwithentertainmentequipmentatthehotelcomplexoftheGroupinMetro