北方矿业年报2023

2023Annual Report年報ANNUAL REPORT年報2023北方礦業股份有限公司NORTH MINING SHARES COMPANY LIMITEDCMYCMMYCYCMYKai17138349828_North Mining Shares AR2023 Cover V04_9.5mm2.pdf 1 23/4/2024 上午9:16 Contents 目錄Corporate Information公司資料2Management Discussion and Analysis管理層討論及分析4Biographical Details of Directors董事履歷16Report of the Directors董事會報告19Corporate Governance Report企業管治報告31Independent Auditor’s Report獨立核數師報告43Consolidated Statement of Profit or Loss and Other Comprehensive Income綜合損益及其他全面收益表50Consolidated Statement of Financial Position綜合財務狀況報表52Consolidated Statement of Changes in Equity綜合權益變動表54Consolidated Statement of Cash Flows綜合現金流量表55Notes to Consolidated Financial Statements綜合財務報表附註57Summary of Financial Information財務資料概要167 North Mining Shares Company Limited Annual Report 20232Corporate Information公司資料 董事執行董事楊英民（主席兼行政總裁）錢一棟（副主席）黃志丹 （於二零二三年十一月二十九日獲委任）獨立非執行董事石文豪（於二零二三年九月二十九日獲委任）沈鳴杰（於二零二三年九月二十九日獲委任）馮嘉偉（於二零二三年九月二十九日獲委任）公司秘書何詠欣授權代表楊英民審核委員會石文豪（主席） （於二零二三年九月二十九日獲委任）沈鳴杰（於二零二三年九月二十九日獲委任）馮嘉偉（於二零二三年九月二十九日獲委任）薪酬委員會沈鳴杰（主席） （於二零二三年九月二十九日獲委任）馮嘉偉（於二零二三年九月二十九日獲委任）錢一棟核數師開元信德會計師事務所有限公司執業會計師DIRECTORSExecutive DirectorsYang Ying Min (Chairman and Chief Executive Officer)Qian Yi Dong (Deputy Chairman)Huang Zhidan (appointed with effect from 29 November 2023)Independent Non-executive DirectorsShek Man Ho (appointed with effect from 29 September 2023)Shen Ming Jie (appointed with effect from 29 September 2023)Feng Jia Wei (appointed with effect from 29 September 2023)COMPANY SECRETARYHo Wing YanAUTHORISED REPRESENTATIVEYang Ying MinAUDIT COMMITTEEShek Man Ho (Chairman) (appointed with effect from 29 September 2023)Shen Ming Jie (appointed with effect from 29 September 2023)Feng Jia Wei (appointed with effect from 29 September 2023)REMUNERATION COMMITTEEShen Ming Jie (Chairman) (appointed with effect from 29 September 2023)Feng Jia Wei (appointed with effect from 29 September 2023)Qian Yi DongAUDITORSElite Partners CPA LimitedCertified Public Accountants 北方礦業股份有限公司 2023 年報3Corporate Information公司資料 註冊辦事處Clarendon House2 Church StreetHamilton HM 11Bermuda總辦事處及主要營業地點 香港灣仔杜老誌道6號群策大廈20樓2004–05室主要股份過戶登記處MUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM 12Bermuda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樓股份資料股份代號：433（香港聯合交易所有限公司）網址www.northmining.com.hkREGISTERED OFFICEClarendon House2 Church StreetHamilton HM 11BermudaHEAD OFFICE AND PRINCIPAL PLACE OF BUSINESSRoom 2004–05, 20/F Kwan Chart Tower 6 Tonnochy Road Wan Chai Hong KongPRINCIPAL SHARE REGISTRARMUFG Fund Services (Bermuda) Limited4th Floor North Cedar House41 Cedar AvenueHamilton HM 12BermudaHONG KONG BRANCH SHARE REGISTRAR AND TRANSFER OFFICETricor Tengis Limited17th FloorFar East Finance CentreNo. 16 Harcourt RoadHong KongSHARE INFORMATIONStock code: 433(The Stock Exchange of Hong Kong Limited)WEBSITEwww.northmining.com.hk North Mining Shares Company Limited Annual Report 20234Management Discussion and Analysis管理層討論及分析 整體財務表現於截至二零二三年十二月三十一日止年度，本集團錄得收益約1,533,714,000港元，較去年同期約1,295,666,000港元增加約18.37%。收益主要來自本集團化學品買賣業務，本年度並無開展採礦業務，因此採礦業務並無產生收益。截至二零二三年十二月三十一日止年度，本集團錄得本公司擁有人應佔虧損約1,632,535,000港元（二零二二年：虧損約162,643,000港元），較去年同期虧損增加約9倍。虧損增加主要是由於(i)採礦權、物業、廠房及設備、使用權資產及商譽的減值虧損分別約51,560,000港元、31,610,000港元、149,000港元及13,400,000港元；及(ii)確認債務重組虧損約13.4億港元所致。業務回顧本集團產生溢利的主要業務為：(i)採礦業務 — 開採及勘探礦產資源；及(ii)化學品買賣業務 — 製造及銷售化學品。各業務分類之分析載列如下：採礦業務 — 開採及勘探礦產資源 鉬礦場本集團的採礦業務主要包括於中國開採、勘探及生產鉬精粉。我們的鉬精粉產自本集團的非全資附屬公司陝西省洛南縣九龍礦業有限公司（「九龍礦業」）經營之鉬礦場。我們的鉬礦場生產的鉬精粉的品位為約45%–50%。OVERALL FINANCIAL PERFORMANCEDuring the year ended 31 December 2023, the Group recorded a revenue of approximately HK$1,533,714,000, representing an increase of approximately 18.37% as compared with last corresponding year of approximately HK$1,295,666,000. The revenue was mainly attribute to the Group’s chemical trading operation, as there was no operation performed and no revenue generated from mining operation during the year.For the year ended 31 December 2023, the Group recorded a loss attributable to owners of the Company of approximately HK$1,632,535,000 (2022: loss of approximately HK$162,643,000), representing an increase in loss of approximately 9 times as compared with last corresponding year. The increase in loss was mainly due to (i) the impairment loss on mining rights, property, plant and equipment, right-of-use assets and goodwill of approximately HK$51.56 million, HK$31.61 million, HK$149,000 and HK$13.40 million respectively; and (ii) recognised a loss on debt restructuring of approximately HK$1.34 billion.BUSINESS REVIEWThe principal profit generation activities of the Group are: (i) mining operations — exploitation and exploration of mineral resources; and (ii) chemical trading operations — manufacturing and sale of chemical products. An analysis of each of these business segments is presented below:Mining Operations — Exploitation and Exploration o