复兴亚洲第二次中期报告2023

(incorporated in the Cayman Islands with limited liability)(於開曼群島註冊成立之有限公司) Stock Code股份代號: 274 SECOND INTERIM REPORT2023第二次中期報 告 Corporate InformationManagement Discussion and AnalysisCorporate Governance and Other InformationCondensed Consolidated:Statement of Profit or Loss and Other Comprehensive IncomeStatement of Financial PositionStatement of Changes in EquityStatement of Cash FlowsNotes to the Condensed Consolidated Financial StatementsDefinitions 管理層之研討及分析4 企業管治及其他資料10 損益及其他全面收益表25 財務狀況表27 股東權益變動表29 釋義61 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事邱振毅先生（主席）潘楓先生謝強明先生 Executive DirectorsMr. Qiu Zhenyi(Chairman)Mr. Pan FengMr. Xie Qiangming 非執行董事吳青女士許會強先生 Non-executive DirectorsMs. Ng ChingMr. Xu Huiqiang 獨立非執行董事廖家瑩博士謝仕斌先生楊金鋼先生張振先生 Independent non-executive DirectorsDr. Liu Ka Ying RebeccaMr. Tse Sze PanMr. Yang JingangMr. Zhang Zhen 審核委員會廖家瑩博士（主席）楊金鋼先生張振先生 AUDIT COMMITTEE Dr. Liu Ka Ying Rebecca(chairman)Mr. Yang JingangMr. Zhang Zhen 薪酬委員會張振先生（主席）廖家瑩博士楊金鋼先生謝強明先生 REMUNERATION COMMITTEE Mr. Zhang Zhen(chairman)Dr. Liu Ka Ying RebeccaMr. Yang JingangMr. Xie Qiangming 提名委員會邱振毅先生（主席）廖家瑩博士謝強明先生楊金鋼先生張振先生 NOMINATION COMMITTEE Mr. Qiu Zhenyi(chairman)Dr. Liu Ka Ying RebeccaMr. Xie QiangmingMr. Yang JingangMr. Zhang Zhen 聯席公司秘書阮國權先生林冠輝先生 JOINT COMPANY SECRETARIESMr. Yuen Kwok KuenMr. Lam Koon Fai 法定代表潘楓先生謝強明先生 AUTHORISED REPRESENTATIVESMr. Pan FengMr. Xie Qiangming 註冊辦事處Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPALPLACE OF BUSINESS 香港干諾道中168-200號信德中心西座12樓1208室 Room 1208, 12/FWest Tower, Shun Tak Centre168-200 Connaught Road CentralHong Kong 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 卓佳登捷時有限公司香港夏慤道16號遠東金融中心17樓 Tricor Tengis Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong 核數師中匯安達會計師事務所有限公司香港九龍九龍灣宏照道38號企業廣場第五期2座23樓 AUDITOR ZHONGHUI ANDA CPA Limited23/F., Tower 2Enterprise Square Five38 Wang Chiu RoadKowloon Bay, KowloonHong Kong 法律顧問禮德齊伯禮律師行（就香港法律）香港鰂魚涌華蘭路18號太古坊港島東中心17樓 LEGAL ADVISOR Reed Smith Richards Butler(as to Hong Kong Law)17/F., One Island EastTaikoo Place, 18 Westlands RoadQuarry BayHong Kong PRINCIPAL BANKERThe Hongkong and ShanghaiBanking Corporation LimitedChina Construction Bank Corporation 主要往來銀行 香港上海滙豐銀行有限公司中國建設銀行股份有限公司 公司網站www.rasr.com.hk COMPANY’S WEBSITEwww.rasr.com.hk STOCK CODE274 股份代號 MANAGEMENT DISCUSSION AND ANALYSIS管理層之研討及分析 業務及財務回顧 BUSINESS AND FINANCIAL REVIEW 本 集 團 主 要 從 事 兩 項 業 務 分 部：(i)於 中 國 從事黃金開採、勘探及買賣黃金產品；及(ii)於中國從事煤炭及有色金屬貿易；以及凍肉及農產品批發及貿易。 The Group is principally engaged in two business segments: (i) goldmining, exploration and trading of gold products in the PRC; and (ii)trading of coal and non-ferrous metal; and wholesale and trading of frozenmeat and agriculture products in the PRC. BUSINESS REVIEW 業務回顧 Mining Products 採礦產品 During the Reporting Period, Hunan Westralian is committed toimproving its business compliance. At present, the mining environmentalimpact assessment procedures are still in the application process.Hunan Westralian will continue to improve the projects that need tobe constructed and improved according to the requirements of theenvironmental impact assessment and will reapply for approval after thecompletion of the acceptance. In addition, the construction of relatedgreen mines is also in progress. 於報告期間，湖南西澳致力於完善經營合規方面工作。目前採礦環評手續仍然在申辦過程中，湖南西澳將按環評要求繼續完善需要建設及改進的專案，並將於完成驗收後重新申報批覆。另相關綠色礦山建設亦尚在進行中。 由於歷年對探礦工程方面的力度及投放受限及 不 足，導 致 已 知 的 礦 產 儲 量 偏 低、可 供 開採的已探明礦藏不足，以及被湖南省自然資源 廳 縮 減 探 礦 權 面 積，故 於 報 告 期 間，湖 南西澳開始加大對採礦權範圍內探礦的力度，以期增加可供開採礦產儲量。 Due to the limited and insufficient efforts and investments in explorationprojects over the past years, resulting in low known mineral reserves,insufficient proven mineral for mining, and the reduction of the areaof exploration right by the Department of Natural Resources of HunanProvince. Therefore, during the Reporting Period, Hunan Westralianbegan to increase its exploration efforts within the scope of mining rights,with a view to increasing the mineral reserves available for mining. 由 於 前 述 原 因，故 開 採 方 式 多 為 邊 採 邊探，且 多 為 小 規 模 人 工 作 業，導 致 採 礦 成本 居 高 不 下。湖 南 西 澳 於2023年 的 收 益 約123,100,000港元，虧損約37,000,000港元。湖 南 西 澳 期 望 未 來 探 礦 工 程 方 面 取 得 成 果後，此部分能得以改善。 Due to the aforementioned reasons, the mining is mostly carried out at thesame time as exploration with small-scale manual operations, resulting inhigh mining costs. Hunan Westralian’s revenue in 2023 was approximatelyHK$123.1 million, with a loss of approximately HK$37.0 million. HunanWestralian expects this can be improved after the exploration project hasmade achievements in the future. 於報告期間，湖南西澳已根據上海黃金交易所發佈的黃金加權平均交易價格，以現貨交付方式向從事現場金屬交易業務的客戶生產並銷售黃金產品。 During the Reporting Period, Hunan Westralian has generated and soldgold products to customers that are engaged in metal trading operationson site, based