仁德资源年报 2023/24

CHARACTERISTICS OF GEM (“GEM”) OF THESTOCK EXCHANGE OF HONG KONG LIMITED(THE “STOCK EXCHANGE”) 香港聯合交易所有限公司（「聯交所」）GEM（「GEM」）之特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 GEMhas been positioned as a market designed toaccommodatesmall and mid-sized companies to whichahigher investment risk may be attached than othercompanieslisted on the Stock Exchange.Prospectiveinvestors should be aware of the potential risks of investingin such companies and should make the decision to investonly after due and careful consideration. Given that the companies listed on GEM are generally smalland mid-sized companies, there is a risk that securitiestraded on GEM may be more susceptible to high marketvolatility than securities traded on the Main Board of theStock Exchange and no assurance is given that there will bea liquid market in the securities traded on GEM. 由於GEM上市公司普遍為中小型公司，在GEM買 賣 的 證 券 可 能 會 較 於 聯 交 所 主 板 買 賣 之 證券 承 受 較 大 的 市 場 波 動 風 險，同 時 無 法 保 證 在GEM買賣的證券會有高流通量的市場。 香港交易及結算所有限公司及聯交所對本報告之內容概不負責，對其準確性或完整性亦不發表任何聲明，並明確表示，概不對因本報告全部或任何部分內容而產生或因倚賴該等內容而引致之任何損失承擔任何責任。 Hong Kong Exchanges and Clearing Limited and the Stock Exchangetake no responsibility for the contents of this report, make norepresentation as to its accuracy or completeness and expresslydisclaim any liability whatsoever for any loss howsoever arising fromor in reliance upon the whole or any part of the contents of thisreport. 本報告之資料乃遵照聯交所GEM證券上市規則（「GEM上市規則」）而刊載，旨在提供有關仁德資源控股有限公司（「本公司」）之資料；本公司董事（「董事」）願就本報告之資料共同及個別地承擔全部責任。董事在作出一切合理查詢後，確認就其所知及所信，本報告所載資料在各重要方面均準確完備，沒有誤導或欺詐成分，且並無遺漏任何其他事項，足以令致本報告或其所載任何陳述產生誤導。 This report, for which the directors (the “Director(s)”) of RoyalCentury Resources Holdings Limited (the “Company”) collectivelyand individually accept full responsibility, includes particulars givenin compliance with the Rules Governing the Listing of Securities onGEM of the Stock Exchange (the “GEM Listing Rules”) for the purposeof giving information with regard to the Company. The Directors,having made all reasonable enquiries, confirm that to the best oftheir knowledge and belief the information contained in this reportis accurate and complete in all material respects and not misleadingor deceptive, and there are no other matters the omission of whichwould make any statement herein or this report misleading. Contents目錄 CORPORATE INFORMATION公司資料 MANAGEMENT DISCUSSION AND ANALYSIS5管理層討論及分析 DIRECTORS’ AND SENIOR MANAGEMENT PROFILE19董事及高級管理層履歷 CORPORATE GOVERNANCE REPORT21企業管治報告 ENVIRONMENTAL, SOCIAL AND GOVERNANCE REPORT38環境、社會及管治報告 REPORT OF THE DIRECTORS84董事會報告 INDEPENDENT AUDITOR’S REPORT93獨立核數師報告 CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME101綜合損益及其他全面收益表 CONSOLIDATED STATEMENT OF FINANCIAL POSITION102綜合財務狀況表 CONSOLIDATED STATEMENT OF CHANGES IN EQUITY104綜合權益變動表 CONSOLIDATED STATEMENT OF CASH FLOWS105綜合現金流量表 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS107綜合財務報表附註 FINANCIAL SUMMARY財務概要 212 Corporate Information公司資料 BOARD OF DIRECTORSExecutive Directors 董事會 執行董事 陳志遠先生（於二零二四年二月二十九日辭任並於二零二四年二月二十九日不再擔任主席）邱欣源先生（於二零二三年九月十五日獲委任並於二零二四年五月二十一日辭任）繆仙柳女士（於二零二四年五月七日獲委任）羅學儒先生（於二零二四年五月二十一日獲委任）王軍先生 Mr. Chan Chi Yuen (resigned on 29 February 2024 andceased to be Chairman on 29 February 2024)Mr. Yau Yan Yuen (appointed on 15 September 2023 andresigned on 21 May 2024)Ms. Miao Xianliu (appointed on 7 May 2024)Mr. Law Hok Yu (appointed on 21 May 2024)Mr. Wang Jun 非執行董事 Non-executive Director Mr. Tsang Kei Cheong (resigned on 3 June 2023) 曾紀昌先生（於二零二三年六月三日辭任） 獨立非執行董事 Independent non-executive Directors Mr. Chan Chiu Hung Alex (resigned on 16 October 2023)Mr. Wu Zhao (resigned on 21 May 2024)Mr. Lam Cheok Va (resigned on 8 Dec 2023) 陳釗洪先生（於二零二三年十月十六日辭任）吳兆先生（於二零二四年五月二十一日辭任）Lam Cheok Va先生（於二零二三年十二月八日辭任）曾巧慧女士（於二零二三年十月十六日獲委任）李家俊先生（於二零二三年十二月八日獲委任）陳慧恩女士（於二零二四年五月二十一日獲委任） Ms. Tsang Hau Wai (appointed on 16 October 2023)Mr. Li Ka Chun Gordon (appointed on 8 December 2023)Ms. Chan Wai Yan (appointed on 21 May 2024) 公司秘書 COMPANY SECRETARY 彭沛雄先生（於二零二三年九月十五日辭任）邱欣源先生（於二零二三年九月十五日獲委任並於二零二四年五月二十一日辭任）羅學儒先生（於二零二四年五月二十一日獲委任） Mr. Pang Pui Hung Paton (resigned on 15 September 2023)Mr. Yau Yan Yuen (appointed on 15 September 2023 andresigned on 21 May 2024)Mr. Law Hok Yu (appointed on 21 May 2024) 董事會委員會審核委員會 BOARD COMMITTEEAudit committee 曾巧慧女士（主席）李家俊先生陳慧恩女士 Ms. Tsang Hau Wai(Chairman)Mr. Li Ka Chun GordonMs. Chan Wai Yan 提名委員會 陳慧恩女士（主席）曾巧慧女士李家俊先生 Nomination committee Ms. Chan Wai Yan(Chairman)Ms. Tsang Hau WaiMr. Li Ka Chun Gordon 薪酬委員會 李家俊先生（主席）曾巧慧女士陳慧恩女士 Remuneration committeeMr. Li Ka Chun Gordon(Chairman)Ms. Tsang Hau WaiMs. Chan Wai Yan 合規委員會 Compliance committee Ms. Tsang Hau Wai (Chairman)Mr. Li Ka Chun GordonMs. Chan Wai Yan 曾巧慧女士（主席）李家俊先生陳慧恩女士 4ROYAL CENTURY RESOURCES HOLDINGS LIMITED仁德資源控股有限公司 Corporate Information公司資料 授權代表繆仙柳女士羅學儒先生 AUTHORISED REPRESENTATIVESMs. Miao XianliuMr. Law Hok Yu 核數師高嶺會計師有限公司執業會計師註冊公眾利益實體核數師 AUDITORSGlobal Link CPA LimitedCe