中国铸晨81二零二三年年度报告

CONTENTS 目 錄Page頁次Corporate Information2公司資料 Chairman’s Statement4主席報告 Management Discussion and Analysis9管理層討論與分析Particulars of Major Investments held by the Group11本集團持有之主要投資之詳情Corporate Governance Report24企業管治報告Environmental, Social and Governance Report53環境、社會及管治報告Taskforce on Climate-related Financial Disclosures (“TCFD”) Report 99氣候相關財務披露工作小組（「TCFD」）報告Biography of Directors108董事之履歷Report of Directors113董事會報告書Page頁次Financial Section財務部份Independent Auditor’s Report124獨立核數師報告書Consolidated Statement of Profit or Loss129綜合損益表 Consolidated Statement of Profit or Loss and Other Comprehensive Income130綜合損益及其他全面收益表Consolidated Statement of Financial Position131綜合財務狀況報表Consolidated Statement of Changes in Equity133綜合權益變動報表Consolidated Statement of Cash Flows134綜合現金流量表Notes to the Consolidated Financial Statements136綜合財務報表附註Five Year Financial Summary204五年財務概要 2CHINA CASTSON 81 FINANCE COMPANY LIMITED | ANNUAL REPORT 2023CORPORATE INFORMATION公司資料BOARD OF DIRECTORSChairman and Non-executive DirectorDr. Lam Man ChanExecutive DirectorMr. Lee Kwok LeungIndependent Non-executive DirectorsDr. Ng Chi Yeung, SimonMr. Tam Yuk Sang, SammyMs. Florence Ng (resigned on 28 December 2023)Ms. Law So Fun (appointed on 28 December 2023)AUDIT COMMITTEEMr. Tam Yuk Sang, Sammy (Chairman)Dr. Ng Chi Yeung, SimonMs. Florence Ng (resigned on 28 December 2023)Ms. Law So Fun (appointed on 28 December 2023)REMUNERATION COMMITTEEMr. Tam Yuk Sang, Sammy (Chairman)Dr. Ng Chi Yeung, SimonMs. Florence Ng (resigned on 28 December 2023)Ms. Law So Fun (appointed on 28 December 2023)NOMINATION COMMITTEEDr. Ng Chi Yeung, Simon (Chairman)Mr. Lee Kwok LeungMr. Tam Yuk Sang, SammyMs. Florence Ng (resigned on 28 December 2023)Ms. Law So Fun (appointed on 28 December 2023)COMPANY SECRETARYMs. Cheng Suk FunAUDITORRSM Hong KongCertified Public AccountantsRegistered Public Interest Entity AuditorINVESTMENT MANAGERSuccess Advance Investments Limited董事會主席兼非執行董事林文燦博士執行董事李國樑先生獨立非執行董事吳志揚博士譚旭生先生吳翠蘭女士（已於二零二三年十二月二十八日辭任）羅素芬女士（於二零二三年十二月二十八日獲委任）審核委員會譚旭生先生（主席）吳志揚博士吳翠蘭女士（已於二零二三年十二月二十八日辭任）羅素芬女士（於二零二三年十二月二十八日獲委任）薪酬委員會譚旭生先生（主席）吳志揚博士吳翠蘭女士（已於二零二三年十二月二十八日辭任）羅素芬女士（於二零二三年十二月二十八日獲委任）提名委員會吳志揚博士（主席）李國樑先生譚旭生先生吳翠蘭女士（已於二零二三年十二月二十八日辭任）羅素芬女士（於二零二三年十二月二十八日獲委任）公司秘書鄭淑芬女士核數師羅申美會計師事務所執業會計師註冊公眾利益實體核數師投資經理駿程投資有限公司 3中國鑄晨 81 金融有限公司 | 二零二三年年報主要往來銀行創興銀行有限公司香港上海滙豐銀行有限公司集友銀行有限公司中國建設銀行（亞洲）股份有限公司託管商創興銀行有限公司律師香港法律方面盛德國際律師事務所百慕達法律方面毅柏律師事務所註冊辦事處Victoria Place,5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda香港主要營業地點香港九龍紅磡民樂街21號富高工業中心B座9樓18室百慕達主要股份過戶登記處 Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda香港股份過戶登記分處 卓佳登捷時有限公司香港夏愨道16號遠東金融中心17樓網址http://www.hk0810.com.hkhttp://www.irasia.com/listco/hk/810股份代號810PRINCIPAL BANKERSChong Hing Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedChiyu Banking Corporation LimitedChina Construction Bank (Asia) Corporation LimitedCUSTODIANChong Hing Bank LimitedSOLICITORSAs to Hong Kong Law Sidley AustinAs to Bermuda Law ApplebyREGISTERED OFFICEVictoria Place,5th Floor, 31 Victoria Street,Hamilton HM 10, BermudaPRINCIPAL PLACE OF BUSINESS IN HONG KONGFlat 18, 9/F. Block B, Focal Industrial Centre, 21 Man Lok Street, Hunghom, Kowloon, Hong KongPRINCIPAL SHARE REGISTRAR AND TRANSFER AGENT IN BERMUDAOcorian Management (Bermuda) Limited Victoria Place, 5th Floor, 31 Victoria Street, Hamilton HM 10, BermudaBRANCH SHARE REGISTRAR AND TRANSFER OFFICE IN HONG KONGTricor Tengis Limited17/F, Far East Finance Centre, 16 Harcourt Road, Hong KongWEBSITEhttp://www.hk0810.com.hkhttp://www.irasia.com/listco/hk/810STOCK CODE810 4CHINA CASTSON 81 FINANCE COMPANY LIMITED | ANNUAL REPORT 2023CHAIRMAN’S STATEMENT主席報告On behalf of the Board of Directors (the ”Board”), I am pleased to present the Annual Report of China Castson 81 Finance Company Limited (the “Company”) and its subsidiaries (collectively the “Group”) for the year ended 31 December 2023. The Company is an investment company pursuant to Chapter 21 of the Rules Governing the Listing of Securities of The Stock Exchange of Hong Kong Limited (the “Listing Rules”).DIVIDENDThe Board does not recommend the payment of a final dividend for the year ended 31 December 2023 (2022: Nil).KEY PERFORMANCE INDICATORAs at 31 December 2023, our net asset value amounted to about HK$49.3 million and decreased by about HK$6.3 million, as compared to that of last year. During the year, the Group suffered an operational loss of about HK$6.3 million (2022: HK$28.0 million).INVESTMENT PORTFOLIO COMPOSITIONAs at 31 December 2023, the Group’s portfolio value of the Group decreased by HK$17.2 million and amounted to about HK$31.3 million. Our portfolio comprised a mix of Hong Kong-listed equities which were classified as financial assets at fair value through profit or loss. The current and non-current portions of the listed equities portfolio were in the amount of about HK$21.9 million and HK$9.4 million, respectively.本人謹代表董事會（「董事會」）欣然提呈中國鑄晨81金融有限公司（「本公司」）及其附屬公