环球数码创意2023年年报

Global Digital Creations Holdings Limited* (Stock Code: 8271)(Incorporated in Bermuda with limited liability) *For identification purpose only CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE “STOCKEXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies andshould make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is arisk that securities traded on GEM may be more susceptible to high market volatility than securitiestraded on the main board of the Stock Exchange and no assurance is given that there will be a liquidmarket in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim anyliability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of thecontents of this report. This report, for which the directors (the“ Director(s)”) of Global Digital Creations Holdings Limited (the“ Company”) collectively and individually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the“ GEM ListingRules”) for the purpose of giving information with regard to the Company. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge and belief the information contained inthis report is accurate and complete in all material respects and not misleading or deceptive, and there areno other matters the omission of which would make any statement herein or this report misleading. 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所主板上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 GEMGEM CONTENTS目錄 3GDC’S VISION, MISSION, VALUES ANDSTRATEGIC POSITIONING4CORPORATE INFORMATION6DIRECTORS’ AND SENIOR MANAGEMENT’SBIOGRAPHIES12CHAIRMAN’S STATEMENT15MANAGEMENT DISCUSSION AND ANALYSIS29CORPORATE GOVERNANCE REPORT56ENVIRONMENTAL, SOCIAL AND GOVERNANCEREPORT94REPORT OF THE DIRECTORS114INDEPENDENT AUDITOR’S REPORT125CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME128CONSOLIDATED STATEMENT OF FINANCIALPOSITION130CONSOLIDATED STATEMENT OF CHANGES INEQUITY131CONSOLIDATED STATEMENT OF CASH FLOWS132NOTES TO THE CONSOLIDATED FINANCIALSTATEMENTS243FIVE YEARS FINANCIAL SUMMARY244PARTICULARS OF INVESTMENT PROPERTY CORPORATE INFORMATIONGDC’S VISION, MISSION,VALUES AND STRATEGIC POSITIONING環球數碼的願景、 使命、價值和戰略定位 STRATEGIC POSITIONING戰略定位 VISION願景 MISSION使命 VALUES價值 Present Chinese legendswith digital mediatechnology.釋放數字視覺科技潛力，呈現精彩中國故事！ Metaverse digital assetsmanagement group元宇宙數字資產管理集團 Safeguard our kindness,operate in delicate manner,embrace changes, andachieve win-win outcomes.善意值守｜精細運營擁抱變化｜合作共贏 Each city deserves adistinct cultural name card.讓每座城市擁有一張獨特的文化名片！ GDC's Three Strategic Steps:Digital and Visual Technology→Virtual Reality→Metaverse Digital Assets環球數碼戰略三步驟：數字視覺 → 虛擬實境 → 元宇宙數字資產 CORPORATE INFORMATION 董事會 BOARD OF DIRECTORS Executive Directors Mr. Xu Liang(Chairman)Mr. Wang Hongpeng(Managing Director)Mr. Xiao Yong Non-executive DirectorMr. Chen Zheng(Deputy Chairman) Independent Non-executive Directors 202361 Prof. Japhet Sebastian LawMr. Lam Yiu KinMr. Zheng XiaodongMr. Li YaoMs. Wu Chunhua (appointed on 1 June 2023) 執行委員會 EXECUTIVE COMMITTEE Mr. Xu Liang(Chairman)Mr. Wang HongpengMr. Xiao Yong 審核委員會 AUDIT COMMITTEE Mr. Lam Yiu Kin(Chairman)Prof. Japhet Sebastian LawMr. Zheng Xiaodong 提名委員會 NOMINATION COMMITTEE Mr. Xu Liang(Chairman)Prof. Japhet Sebastian LawMr. Lam Yiu KinMr. Zheng Xiaodong 薪酬委員會 REMUNERATION COMMITTEE Prof. Japhet Sebastian Law(Chairman)Mr. Xu Liang(Vice Chairman)Mr. Lam Yiu KinMr. Zheng Xiaodong 授權代表 AUTHORISED REPRESENTATIVES Mr. Xu LiangMr. Shang Yuxiong COMPLIANCE OFFICER 監察主任 Mr. Xu LiangMember of the Chinese Institute of Certified PublicAccountants CORPORATE INFORMATION 公司秘書 COMPANY SECRETARY Mr. Shang YuxiongMember of Hong Kong Institute ofCertified Public Accountants 核數師 AUDITOR PricewaterhouseCoopersCertified Public Accountants andRegistered PIE Auditor 百慕達主要股份過戶登記處 BERMUDA PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services(Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Standard Limited17/F., Far East Finance Centre16 Harcourt RoadHong Kong 註冊辦事處 REGI