K CASH集团2023年度报告

Annual Report 2023 年報K CASH CORPORATION LIMITEDK CASH 集團有限公司 K CASH CORPORATION LIMITEDK CASH 集團有限公司(於開曼群島註冊成立的有限公司)股份代號 : 2483 CONTENTS 目錄2Corporate Information公司資料5Financial Highlights財務摘要6Chairman’s Statement主席報告10Management Discussion and Analysis管理層討論及分析28Directors’ and Senior Management’s Biographies董事及高級管理層履歷35Directors’ Report董事會報告61Environmental, Social and Governance Report環境、社會及管治報告111Corporate Governance Report企業管治報告132Independent Auditor’s Report獨立核數師報告141Financial Statements財務報表141Consolidated Statement of Comprehensive Income綜合全面收益表142Consolidated Balance Sheet綜合資產負債表144Consolidated Statement of Changes in Equity綜合權益變動表145Consolidated Statement of Cash Flows綜合現金流量表146Notes to the Historical Financial Information過往財務資料附註245Definitions釋義 K CASH CORPORATION LIMITED ANNUAL REPORT 2023 2Corporate Information公司資料董事會執行董事李根泰先生黃卓詩女士非執行董事李常盛先生李碧葱女士陳詠詩女士簡珮茵女士獨立非執行董事洪昸民教授太平紳士麥永森先生梁家昌先生審核委員會梁家昌先生（主席）洪昸民教授太平紳士麥永森先生薪酬委員會洪昸民教授太平紳士（主席）李根泰先生李常盛先生麥永森先生梁家昌先生提名委員會李常盛先生（主席）李根泰先生洪昸民教授太平紳士麥永森先生梁家昌先生獨立商機評估委員會麥永森先生（主席）黃卓詩女士洪昸民教授太平紳士梁家昌先生BOARD OF DIRECTORSExecutive DirectorsMr. Lee Kun Tai StevenMs. Wong Cheuk SzeNon-executive DirectorsMr. Lee Sheung ShingMs. Lee Pik TsongMs. Chan Wing SzeMs. Kan Pui YanIndependent Non-executive DirectorsProf. Hung Wai Man JPMr. Mak Wing Sum AlvinMr. Leung Ka CheungAUDIT COMMITTEEMr. Leung Ka Cheung (Chairman)Prof. Hung Wai Man JPMr. Mak Wing Sum Alvin REMUNERATION COMMITTEEProf. Hung Wai Man JP (Chairman)Mr. Lee Kun Tai StevenMr. Lee Sheung ShingMr. Mak Wing Sum AlvinMr. Leung Ka CheungNOMINATION COMMITTEEMr. Lee Sheung Shing (Chairman) Mr. Lee Kun Tai StevenProf. Hung Wai Man JPMr. Mak Wing Sum AlvinMr. Leung Ka CheungINDEPENDENT BUSINESS OPPORTUNITYASSESSMENT COMMITTEEMr. Mak Wing Sum Alvin (Chairman)Ms. Wong Cheuk Sze Prof. Hung Wai Man JPMr. Leung Ka Cheung 3K CASH 集團有限公司 2023年報 Corporate Information 公司資料AUTHORISED REPRESENTATIVESMr. Lee Kun Tai StevenMs. Lai Siu KuenCOMPANY SECRETARYMs. Lai Siu Kuen (FCG, HKFCG)COMPANY WEBSITEwww.kcash.hkPRINCIPAL PLACE OF BUSINESSIN HONG KONG17/F, Wheelock House20 Pedder StreetCentralHong KongREGISTERED OFFICEConyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsCAYMAN ISLANDS PRINCIPAL SHARE REGISTRARConyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman IslandsHONG KONG SHARE REGISTRARTricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong授權代表李根泰先生黎少娟女士公司秘書黎少娟女士 （FCG, HKFCG）公司網站www.kcash.hk香港主要營業地點香港中環畢打街20號會德豐大廈17樓註冊辦事處Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands開曼群島證券登記總處Conyers Trust Company (Cayman) LimitedCricket SquareHutchins DriveP.O. Box 2681Grand CaymanKY1-1111Cayman Islands香港證券登記處卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 K CASH CORPORATION LIMITED ANNUAL REPORT 2023 4Corporate Information 公司資料AUDITORPricewaterhouseCoopersCertified Public Accountants andRegistered Public Interest Entity Auditors22/F, Prince’s BuildingCentralHong KongLEGAL COUNSELAs to Hong Kong LawsKing & Wood Mallesons13/FGloucester TowerThe Landmark15 Queen’s Road CentralCentralHong KongCOMPLIANCE ADVISERChina Everbright Capital Limited12th FloorEverbright Centre108 Gloucester RoadWan ChaiHong KongPRINCIPAL BANKERSDBS Bank (Hong Kong) Limited11/F, The Center99 Queen’s Road CentralHong KongThe Bank of East Asia, LimitedBank of East Asia Building10 Des Voeux Road CentralHong KongSTOCK CODE2483DATE OF LISTING5 December 2023核數師羅兵咸永道會計師事務所執業會計師及註冊公眾利益實體核數師香港中環太子大廈22樓法律顧問有關香港法律金杜律師事務所香港中環皇后大道中15號置地廣場告羅士打大廈13樓合規顧問中國光大融資有限公司香港灣仔告士打道108號光大中心12樓主要往來銀行星展銀行（香港）有限公司香港皇后大道中99號中環中心11樓東亞銀行有限公司香港德輔道中10號東亞銀行大廈股份代號2483上市日期二零二三年十二月五日 5K CASH 集團有限公司 2023年報 Financial Highlights財務摘要The following is a summary of the Group’s published results for the past four financial years. The financial information as of 31 December 2023 has been extracted from the financial statements contained in this annual report, while the financial information for 2020, 2021 and 2022 has been extracted from the Prospectus.CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME Year ended 31 December截至十二月三十一日止年度2023202220212020二零二三年二零二二年 二零二一年 二零二零年(HK$ million)(HK$ million)(HK$ million)(HK$ million)（百萬港元）（百萬港元） （百萬港元） （百萬港元）Interest income利息收入248.7233.9270.1304.3Net interest income利息收入淨額223.6211.0234.1267.7Operating profit經營溢利67.282.792.8105.8Profit before income tax除所得稅前溢利66.781.992.3105.5Profit and total comprehensive income for the year年內溢利及全面收入總額51.667.977.191.0Adjusted net profit (non-HKFRS)經調整純利（非香港財務報告準則）73.873.277.191.0 CONSOLIDATED BALANCE SHEETAs at 31 December於十二月三十一日2023202220212020二零二三年二零二二年 二零二一年 二零二零年(HK$ million)(HK$ million)(HK$ million)(HK$ million)（百萬港元）（百萬港元） （百萬港元） （百萬港元）Total assets資產總值1,241.61,087.31,309.11,265.1Total liabilities負債總額360.7366.8656.4671.7Total equity權益總額880.9720.5652.7593.4 以下為本集團於過往四個財政年度已公布業績的概要。截至二零二三年十二月三十一日的財務資料摘錄自本年報所載財務報表，而二零二零年、二零二一年