中国铸晨81二零二三年年度报告

CONTENTS目 錄 Corporate Information2公司資料 Financial Section財務部份 4Independent Auditor’s Report124獨立核數師報告書 Chairman’s Statement主席報告 9Consolidated Statement of Profit orLoss129綜合損益表 Management Discussion and Analysis管理層討論與分析 Particulars of Major Investments held bythe Group11本集團持有之主要投資之詳情 Consolidated Statement of Profit orLoss and Other ComprehensiveIncome130綜合損益及其他全面收益表 Corporate Governance Report24企業管治報告 Consolidated Statement of FinancialPosition131綜合財務狀況報表 Environmental, Social and GovernanceReport53環境、社會及管治報告 Consolidated Statement of Changesin Equity133綜合權益變動報表 Taskforce on Climate-related FinancialDisclosures (“TCFD”) Report99氣候相關財務披露工作小組（「TCFD」）報告 Consolidated Statement of CashFlows134綜合現金流量表 Biography of Directors108董事之履歷 Notes to the Consolidated FinancialStatements136綜合財務報表附註 Report of Directors113董事會報告書 Five Year Financial Summary204五年財務概要 CORPORATE INFORMATION公司資料 林文燦博士 BOARD OF DIRECTORS Chairman and Non-executive DirectorDr. Lam Man Chan 李國樑先生 Executive DirectorMr. Lee Kwok Leung Independent Non-executive Directors Dr. Ng Chi Yeung, SimonMr. Tam Yuk Sang, SammyMs. Florence Ng (resigned on 28 December 2023)Ms. Law So Fun (appointed on 28 December 2023) 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） AUDIT COMMITTEE Mr. 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) 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） REMUNERATION COMMITTEE Mr. 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) 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） NOMINATION COMMITTEE Dr. 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) 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） COMPANY SECRETARYMs. Cheng Suk Fun 鄭淑芬女士 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 AUDITOR RSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor 駿程投資有限公司 INVESTMENT MANAGERSuccess Advance Investments Limited PRINCIPAL BANKERS 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 Chong Hing Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedChiyu Banking Corporation LimitedChina Construction Bank (Asia) Corporation Limited 創興銀行有限公司 CUSTODIANChong Hing Bank Limited 香港法律方面盛德國際律師事務所 SOLICITORSAs to Hong Kong LawSidley Austin 百慕達法律方面毅柏律師事務所 As to Bermuda LawAppleby Victoria Place,5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda REGISTERED OFFICE Victoria Place,5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda PRINCIPAL PLACE OF BUSINESS IN HONG KONG Flat 18, 9/F. Block B, Focal Industrial Centre,21 Man Lok Street, Hunghom, Kowloon,Hong Kong 香港九龍紅磡民樂街21號富高工業中心B座9樓18室 PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENT INBERMUDA Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda BRANCH SHARE REGISTRAR AND TRANSFER OFFICE INHONG 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 Tricor Tengis Limited17/F, Far East Finance Centre,16 Harcourt Road,Hong Kong http://www.hk0810.com.hkhttp://www.irasia.com/listco/hk/810 WEBSITEhttp://www.hk0810.com.hkhttp://www.irasia.com/listco/hk/810 STOCK CODE810 810 3中國鑄晨 81 金融有限公司|二零二三年年報 CHAIRMAN’S STATEMENT主席報告 On behalf of the Board of Directors (the ”Board”), I am pleased topresent the Annual Report of China Castson 81 Finance CompanyLimited (the “Company”) and its subsidiaries (collectively the“Group”) for the year ended 31 December 2023. The Company isan investment company pursuant to Chapter 21 of the RulesGoverning the Listing of Securities of The Stock Exchange of HongKong Limited (the “Listing Rules”). 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」）及其附屬公司（統稱「本集團」）截至二零二三年十二月三十一日止年度之年度報告。本公司為一間根據香港聯合交易所有限公司證券上市規則（「上市規則」）第二十一章之投資公司。 DIVIDEND The Board does not recommend the payment of a final dividendfor the year ended 31 December 2023 (2022: Nil). 董事會不建議就截至二零二三年十二月三十一日止年度派付末期股息（二零二二年：無）。 KEY PERFORMANCE INDICATOR As at 31 December 2023, our net asset value amounted to aboutHK$49.3 million and decreased by about HK$6.3 million, ascompared to that of last year. During the year, the Group sufferedan operational loss of about HK$6.3 million (2022: HK$28.0million). 於二零二三年十二月三十一日，我們的資產淨值約 為49,300,000港 元，較 去 年 減 少 約6,300,000港 元。年 內，本 集 團 蒙 受 營 運 虧 損 約6,300,000港元（二零二二年：28,000,000港元）。 INVESTMENT PORTFOLIO COMPOSITION As at 31 December 2023, the Group’s portfolio value of the Groupdecreased by HK$17.2 million and amounted to about HK$31.3million. Our portfolio comprised a mix of Hong Kong-listed equitieswhich were classified as financial assets at fair value through profitor loss. The current and non-current portions of the listed equitiesportf