港湾数字二零二三年年报

(Incorporated in the Cayman Islands with limited liability)Harbour Digital Asset Capital Limited(Stock code913) Contents目錄 Page Corporate Information2Chairman’s Statement & Management Discussion andAnalysis4Biographical Details of Directors15Directors’ Report18Corporate Governance Report29Environmental, Social and Governance Report53Independent Auditor’s Report91Consolidated Statement of Comprehensive Income99Consolidated Statement of Financial Position100Consolidated Statement of Cash Flows102Consolidated Statement of Changes in Equity103Notes to the Consolidated Financial Statements104Financial Summary172 Corporate Information公司資料 BOARD OF DIRECTORSExecutive DirectorSHUM Kit Lan Anita Non-executive DirectorYE Ying(Chairman) Independent Non-executive DirectorsHUNG Cho SingCHUNG Fai ChunYU Tat Chi Michael AUDIT COMMITTEE YU Tat Chi Michael(Chairman)HUNG Cho SingCHUNG Fai Chun REMUNERATION COMMITTEEHUNG Cho Sing(Chairman)CHUNG Fai ChunYU Tat Chi Michael NOMINATION COMMITTEEHUNG Cho Sing(Chairman)CHUNG Fai ChunYU Tat Chi Michael COMPANY SECRETARYONG King Keung PRINCIPAL BANKERSThe Hongkong and Shanghai Banking Corporation LimitedChong Hing Bank Limited CUSTODIANChong Hing Bank Limited Corporate Information公司資料 INVESTMENT MANAGER 38202004-6 Evergrande Securities (Hong Kong) LimitedRoom 2004-6, 20/FChina Evergrande Centre38 Gloucester RoadWanchai, Hong Kong AUDITOR 3323 Elite Partners CPA LimitedCertified Public AccountantsLevel 23, YF Life Tower33 Lockhart RoadWanchai, Hong Kong REGISTERED OFFICE Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands PRINCIPAL PLACE OF BUSINESS IN HONG KONGRoom 1006, 10th Floor, 299QRC287-299 Queen’s Road CentralSheung Wan, Hong Kong 287-299299QRC 101006 HONG KONG SHARE REGISTRAR AND TRANSFEROFFICE 慤1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 913 STOCK CODE 913 www.hdca913.comwww.irasia.com/listco/hk/harbourdigital/index.htm COMPANY WEBSITEwww.hdca913.comwww.irasia.com/listco/hk/harbourdigital/index.htm Chairman’s Statement & Management Discussion and Analysis主席報告及管理層討論及分析 Onbehalf of the board of directors(the“Board”)ofHarbour Digital Asset Capital Limited (the “Company”), Ihereby present the audited results of the Company and itssubsidiaries (collectively referred to as the “Group”) forthe year ended 31 December 2023 (the “Year”). FINAL RESULTS AND FINAL DIVIDEND 14,800,00044,100,0000.050.16 TheGroup’s audited consolidated net loss attributabletoshareholders was approximately HK$14.8 million fortheYear(2022:HK$44.1 million)which was mainlyattributableto the net loss on listed investments andimpairment of financial assets. Loss per share for the Yearwas approximately HK$0.05(2022: HK$0.16) . The Board does not recommend the payment of a finaldividend for the Year(2022: Nil) . BUSINESS REVIEW 21 TheCompany is an investment company and theCompany’sshares are listed on the Main Board of TheStockExchange of Hong Kong Limited(the“StockExchange”) since 27 October 1999, pursuant to Chapter21 of the Rules Governing the Listing of Securities on theStock Exchange (the “Listing Rules”). During the Year, theGroup remains principally engaged in listed investments inHong Kong and in unlisted companies. 23,600,00047,000,0006,800,00029,900,000 Giventhe liquidity of stock markets worldwide wascontinuously improved during the Year, the performanceof listed investments of the Group enhanced accordingly.Thelisted equity investments has posted net realisedlossof approximately HK$23.6 million(2022:HK$47.0million)and unrealised gain of approximately HK$6.8million(2022:HK$29.9 million) .During the Year,theBoardremained focus on listed equity in Hong Kong.TheCompany is cautious in identifying any investmentopportunities to achieve medium-term or long-term capitalappreciation. Chairman’s Statement & Management Discussion and Analysis主席報告及管理層討論及分析 Inorder to keep reasonable spread of the Group’sinvestments,the Board will maintain a diversifiedinvestmentportfolio to cover a wide range of businesssectors, including, but not limited to, companies engagedin sectors such as finance, consumer goods and services,media, construction, mining, etc. 32112,400,00018,200,00066.0%10.7% The investment portfolio of the Group as at 31 December2023 mainly comprises of a portfolio of listed shares in 32companies of HK$112.4 million and investment in unlistedbond investment in a listed company of HK$18.2 millionwhich represent approximately 66.0% and 10.7% of theGroup’s consolidated net asset value respectively. Inconnection with unlisted bond investment,the Groupheld an unlisted bond Investment in AMCO United HoldingLimited (“AMCO”). 63036,500,00060,400,000 AMCO is a company incorporated in Bermuda with limitedliability and principally engaged in medical device businesses.Thecompany operates through five business segments,namely Medical