中国碳中和截至二零二三年十二月三十一日止十二个月之第二次中期报告

Stock Code 股份代號: 1372(於開曼群島註冊成立之有限公司)Incorporated in the Cayman Islands with limited liability 2023第二份中期報告Second Interim Report CONTENTS目錄 2Condensed Consolidated Statement of Profit or Loss and OtherComprehensive Income簡明綜合損益及其他全面收入表 5Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 7Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 9Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 10Notes to the Condensed Consolidated Interim Financial Information簡明綜合中期財務資料附註 42 Management Discussion and Analysis管理層討論及分析 62Other Information其他資料 71 Corporate Information公司資料 The board (the“Board”) of directors (the“Directors”) of ChinaCarbon Neutral Development Group Limited (the“Company") ispleased to announce the unaudited consolidated second inter-im financial statements of the Company and its subsidiaries(collectively referred to as the “Group”) for the twelve monthsended 31 December 2023, together with the audlited compara-tive figures for the year ended 31 December 2022, as follows: 中國碳中和發展集團有限公司(「本公司」)之董事(「董事」)會(「董事會」)公佈本公司及其附屬公司(統稱「本集團」)截至二零二三年十二月三十一日止十二個月未經審核簡明綜合第二份中期財務報表，連同二零二二年十二月三十一日止年度經審核的比較數字，具體如下: Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income簡明綜合損益及其他全面收入表 For the twelve months ended 31 December 2023截至二零二三年 十二月三十一日止十二個月 Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income簡明綜合損益及其他全面收入表 For the twelve months ended 31 December 2023截至二零二三年十二月三十 一日止十二個月 Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income簡明綜合損益及其他全面收入表 For the twelve months ended 31 December 2023截至二零二三年 十二月三十一日止十二個月 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 31 December 2023於二零二三年十二月三十一日 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 As at 31 December 2023於二零二三年十二月三十一日 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 For the twelve months ended 31 December 2023截至二零二三年十二月三十一日止十二個月 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 For the twelve months ended 31 December 2023截至二零二三年十二月三十一日止十二個月 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 For the twelve months ended 31 December 2023截至二零二三年十二月三十一日止十二個月 Notes to the Condensed ConsolidatedInterim Financial Information簡明綜合中期財務資料附註 Twelve months ended 31 December 2023截至二零二三年十二月三十一日止十二個月 1.公司及集團資料 1.CORPORATE AND GROUP INFORMATION The Company is an exempted company with limited liabilityincorporated in the Cayman Islands and its shares are listedon the Main Board of The Stock Exchange of Hong KongLimited. The registered office address of the Company is 89Nexus Way, Camana Bay, Grand Cayman, KY1-9009, CaymanIslands. The principal place of business of the Company isUnit 1808, 18/F., Landmark South, 39 Yip Kan Street, WongChuk Hang, Hong Kong. 本公司為一間在開曼群島註冊成立的有限責任獲豁免公司，其股份於香港聯合交易所有限公司主板上市。本公司的註冊辦事處地址為89 Nexus Way,Camana Bay, Grand Cayman, KY1-9009, Cayman Islands。本公司主要營業地點則為香港黃竹坑業勤街39號Landmark South 18樓1808室。 During the twelve months ended 31 December 2023, theGroup was principally engaged in the following principalactivities: 於截至二零二三年十二月三十一日止的十二個月內，本集團主要從事以下主要業務： –Trading of carbon-credit assets, carbon credit andcarbon asset development, management and investmentin carbon neutral related fields and carbon consultingand carbon planning; and the carbon negative businessincluding industrial carbon negative with a core ofdevelopment of carbon capture, utilisation and storage(“ CCUS”) and natural carbon negative focusing onforest and crop optimisation (the “Global CarbonNeutral Business”); and –碳信用資產交易，碳中和相關領域的碳信用及碳資產開發、管理和投資，以及碳諮詢和碳規劃；及以發展碳捕集、利用與封存(「CCUS」)為核心的工業負碳及以森林和農作物優化為核心的自然負碳業務(「全球碳中和業務」)；及 –Ecological governance (formerly known as “CivilEngineering and Construction Business”) as civilengineering works and building construction andmaintenance works. –生態治理（前稱「土木工程及建築業務」）為土木工程項目以及樓宇建造及保養業務。 In addition, following the Group’s acquisition of China CarbonGreen Credit Technology Shenzhen Co., Ltd.* (“Green Credit”）(中碳綠信科技(深圳)有限公司) (formerly known as ShenzhenJianxin Zhuhe Technology Company Limited and深圳市建信築和科技有限公司) in 2023, the Group has utilised blockchaintechnology to proactively connect to the financial and digitaleconomy, and its business has gained good momentum. 另外，在本集團於二零二三年收購中碳綠信科技 (深圳) 有限公司(「綠信科技」) (前稱深圳市建信築和科技有限公司）以後，本集團利用區塊鏈技術積極對接金融和數字經濟，其業務已取得良好的發展勢頭。 *：for identification purposes only Notes to the Condensed ConsolidatedInterim Financial Information簡明綜合中期財務資料附註 Twelve months ended 31 December 2023截至二零二三年十二月三十一日止十二個月 2.BASIS OF PREPARATION 2.編製基準 This unaudited condensed consolidated second interimfinancial statements (the “Interim Financial Statements”)for the twelve months ended 31 December 2023 have beenprepared in accordance with Hong Kong Accounting Standard34 “Interim Financial Reporting” issued by the Hong KongInstitute of Certified Public Accountants (“HKICPA”) andthe applicable disclosure requirements required by the RulesGoverning the L