亚证地产2023年年报

目錄Contents 57獨立核數師報告Independent Auditor’s Report63綜合損益表Consolidated Statement of Profit or Loss64綜合損益及其他全面收益表Consolidated Statement of Profit or Loss andOther Comprehensive Income65綜合財務狀況表Consolidated Statement of Financial Position67綜合權益變動表Consolidated Statement of Changes in Equity68綜合現金流動表Consolidated Statement of Cash Flows70綜合財務報表附註Notes to the Consolidated Financial Statements168集團財務資料摘要Summary of the Group’s Financial Information 2公司資料Corporate Information4主席報告Chairman’s Statement5管理層討論及分析Management Discussion and Analysis5業務回顧Business Review6財務回顧Financial Review11主要物業資料Particulars of Major Properties12企業管治報告Corporate Governance Report38董事會報告Directors’ Report 公司資料 CORPORATE INFORMATION 董事會 Board of Directors Executive Directors Patrick Lee Seng Wei,ChairmanLee Shu Yin,Chief ExecutiveEdwin Lo King YauTao Tsan Sang 李成偉，主席李樹賢，行政總裁勞景祐杜燦生 Independent Non-Executive Directors Li Chak HungLisa Yang Lai Sum 李澤雄楊麗琛 執行委員會 Executive Committee Patrick Lee Seng Wei,ChairmanLee Shu YinEdwin Lo King YauTao Tsan Sang 李成偉，主席李樹賢勞景祐杜燦生 審核委員會 Audit Committee 李澤雄，主席楊麗琛 Li Chak Hung,ChairmanLisa Yang Lai Sum 薪酬委員會 Remuneration Committee Li Chak HungLisa Yang Lai Sum 李澤雄楊麗琛 提名委員會 Nomination Committee Li Chak Hung,ChairmanLisa Yang Lai Sum 李澤雄，主席楊麗琛 公司資料（續） CORPORATE INFORMATION (continued) 主要往來銀行 Principal Bankers 中國銀行（香港）有限公司中信銀行（國際）有限公司大新銀行有限公司恒生銀行有限公司中國工商銀行（亞洲）有限公司東亞銀行有限公司 Bank of China (Hong Kong) LimitedChina CITIC Bank International LimitedDah Sing Bank, LimitedHang Seng Bank, LimitedIndustrial and Commercial Bank of China (Asia) LimitedThe Bank of East Asia, Limited 註冊辦事處 Registered Office 香港灣仔告士打道138號聯合鹿島大廈9樓電話：2828 0288傳真：2801 4975電郵：info@asiasec.com.hk 9th Floor, Allied Kajima Building138 Gloucester Road, Wanchai, Hong KongTel.:2828 0288Fax:2801 4975E-mai:info@asiasec.com.hk 股份過戶登記處 Share Registrar Tricor Tengis Limited17th Floor, Far East Finance Centre16 Harcourt Road, Hong Kong 卓佳登捷時有限公司香港夏愨道16號遠東金融中心17樓 公司秘書 Company Secretary Cynthia Chen Si Ying 陳偲熒 核數師 Auditor 德勤•關黃陳方會計師行註冊公眾利益實體核數師 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors 律師 Solicitors 胡百全律師事務所咸頓金仕騰律師行 P. C. Woo & Co.Hampton, Winter and Glynn 股份代號 Stock Code 271 271 網站 Websites http://www.asiasec.com.hkhttp://www.irasia.com/listco/hk/asiasecproperties/index.htm http://www.asiasec.com.hkhttp://www.irasia.com/listco/hk/asiasecproperties/index.htm CHAIRMAN’S STATEMENT 主席報告 本人欣然宣佈二零二三年之全年業績。 I am pleased to present to you the annual results for 2023. 財務業績 Financial Results 本 集 團 截 至 二 零 二 三 年 十 二 月 三 十 一 日 止年 度 之 收 入 為46,884,000港 元（ 二 零 二 二 年 ：38,379,000港 元 ）， 較 去 年 增 加8,505,000港 元 或22%。 本 年 度 溢 利 為264,999,000港 元（二零二二年：年度虧損為43,701,000港元）。本集團之財務業績好轉之主要原因為： The revenue of the Group for the year ended 31st December,2023 was HK$46,884,000 (2022: HK$38,379,000), an increase ofHK$8,505,000 or 22% compared to the year before. The profit forthe year amounted to HK$264,999,000 (2022: loss for the year ofHK$43,701,000). The turnaround of the financial performance of theGroup were primarily attributable to: 1.投資物業之公允價值收益為259,453,000港元，其主要原因是被收購附屬公司於本年 度 持 有 的 投 資 物 業 之 公 允 價 值 收 益 ，相 比 去 年 投 資 物 業 之 公 允 價 值 虧 損 為27,457,000港元；及 1.a fair value gain of investment properties of HK$259,453,000,which was mainly attributable to the fair value gain of investmentproperties held by the acquired subsidiary in current year ascompared with a fair value loss of the investment properties ofHK$27,457,000 in last year; and 2.a reversal of impairment losses on trade receivables, loanand interest receivables of HK$1,445,000 in current year ascompared with an impairment losses of HK$21,184,000 in lastyear. The impairment losses in last year is mainly caused by thedefault of a senior note issued by an independent former listedcompany in Hong Kong, of which the Group has subscribed forinvestment purpose in 2018. 2.於本年度交易應收款項、應收貸款及利息的 減 值 撥 回 為1,445,000港 元 ， 其 去 年 的減值虧損為21,184,000港元。去年的減值虧損主要是由於本集團於二零一八年以投資為目的，認購一間香港獨立前上市公司發行的高級票據違約所致。 每股盈利為21.36港仙（二零二二年：每股虧損為3.52港仙），而於二零二三年十二月三十一日，每股資產淨值為1.47港元（二零二二年：1.25港元）。 Earnings per share amounted to HK21.36 cents (2022: loss per shareof HK3.52 cents), while the net asset value per share was HK$1.47 asat 31st December, 2023 (2022: HK$1.25). 股息 Dividend 董事會不建議宣派截至二零二三年十二月三十一日止年度之任何股息（二零二二年：無）。 The Board does not recommend the payment of any dividend for theyear ended 31st December, 2023 (2022: Nil). CHAIRMAN’S STATEMENT (continued) 主席報告（續） 暫停辦理股份過戶登記 Closure of Register of Members For determining the entitlement to attend and vote at theforthcoming annual general meeting of the Company (“2024AGM”) The 2024 AGM is scheduled to be held on Wednesday, 22nd May,2024. For determining the entitlement to attend and vote at the 2024AGM, the register of members of the Company will be closed fromFriday, 17th May, 2024 to Wednesday, 22nd May, 2024 (both daysinclusive), during which period no transfer of shares of the Companywill be registered. In order for