6878 Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Trust Company (Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681, Grand Cayman KY1-1111Cayman Islands 469131309 1831717121716 XI 168-200212105 www.dfh.cn SFAI (HK) CPA Limited 06878 | 2023年報 2,251,600,0001,007,700,000123.4%426,400,0002,062,900,000383.8%180,200,0002,522,300,0001,299.7%162,200,000155,200,0002,075,900,000 51 58(Twintech International University College of Technology)Ambow Education Holding Ltd.1145CIN928 42BALCorporation & Co., Ltd 5226 4915PlattNera International Limited194986033689 49DEBON Asset Management Inc.15 (University of Victoria) 338Georgeson LLC 66 543020 3614 (i)(ii)ab(iii)(iv) 1,007,700,0002,251,600,0001,243,900,000123.4% (i) COVID-19135,800,00011,600,000124,200,00091.5% (ii) (a) 392,400,000419.5%2,038,700,000 145,688560,4041,804,000,000227,900,000 173,934306,613116,400,00027,400,000 23,76285,197108,500,000111,800,000 99,729377,4949,800,00025,300,000 (b) 24,100,00034,000,000 (iii) (a) 161,500,00029.9%113,200,000 (b) 8,800,00047.7%4,600,000 (c) 4,400,000 (iv) 59,300,000269,500,00059,400,000269,300,000100,000200,000 95,500,00096,900,0001,400,0001.5%50,000,00042,700,000 1,542,300,000350,400,000i)ii)iii)iv) 162,200,00047,300,000 66,600,00039,400,00027,200,00040.8% 365,600,0002,404,100,0002,038,500,000557.6%2,075,900,0002,075,900,000879,000,0001,196,900,000 232,700,0009,800,000 1,737,700,000729,700,00020,000,000474,800,000(i)(ii)393,500,0009,800,000232,700,000 49%49%49%49% 49%28 4050155,200,00014,400,000 (b) 414,551,000 1.CCCCCC18 CCCCCC CC 142,550,000 2. (e) 21 21129,687,000 1. 9 9 121212 12 (a) (RICS) PLDPLD PLD (i)PD(ii)KK(iii)LGD(iv)EAD(v)DF ECL = PDK LGD EAD DF PD8.97%100% KK LGD1–0% EAD DF0.931 ••9•CCC/C•PD••••••• 2,075,891,0001,582,000 (b)1,955,272,0001,898,504,000 307,516,000453,011,000 307,516,000273,468,000(i)128,800,000|135,400,000(ii)80,200,00095,409,000(iii)(iv)(v)ExpertCorporate Limited 98,516,000138,068,000 30 9 1.9 2. 100% —100% ———————— 2,522,300,000180,200,0002,342,100,000 100%2,000,00047,223,000 (i)69,000,000(ii)29,000,0006,030,000 80,200,00043,0007,000 14.075%14 14A 313,000,000 13 13 51%49% 750,000,000645,894,000 750,000,00010% 260,637 127,712,000 1,078,077,0001,128,536,000 195,000,000196,000,000 664,900,000313,400,000 19733639,400,00066,600,000 137,500,000168,900,00037.5%16.4%0.821.02 (i) 1,441,677,5760.140 0.156.67%1,407,132,0001,407,132,000(i)19.52%(ii)16.33% 197,000,000 190,700,0000.136(i)100,000,000(ii)90,700,000 190,900,000104,000,00086,900,000 (ii) 1,723,103,9760.055 0.06616.7%363,620,000363,620,000(i)4.22%(ii)4.05% 20,000,000 19,400,0000.05338,000,000(ii)11,400,000 10,300,0004,000,0006,300,000 4,000,0005,100,000 (a) (i) (10)0.0025(1)0.025 50,000,00020,000,000,0000.00258,979,139,880 50,000,0002,000,000,0000.025897,913,988 (ii) 80,000,000,0008,000,000,00050,000,00020,000,000,0002,000,000,000250,000,000100,000,000,00010,000,000,000 250,000,00010,000,000,0000.025 (b) 10,000,00027,777,778138,888,8890.36 0.36(i)0.05534.5%(ii)(5)0.059239.2%(iii)(10)0.064744.4% 41,510,0000.36 13,600,00012,200,000 (i)10,000,0009,000,000 (ii)3,600,0003,200,00022 32266 (i)6,300,000 (ii)7,300,000 119,800,000142,600,0001,642,200,0001,427,000,000506,574,000866,100,000769,800,000100%100%1,269,700,000373,500,000 (i)(ii) 1.250,000,00010,000,000,0002,500,000,000100,000,000,000 2. 0.0904 (i)(ii)(iii)(iv)44 GEM 128131 (a) (b) (c) (d) ••••••••• (e) •••• (f) (g) (h) 34 34 15 3443907,000,000 2.9%8.0% 3.7%5.0% 5% 79 12 (a)(b)(c)(d) 211.00121% (i)(ii)(iii) 400,000,0005.55%84,108,000 4514A 14A (1) 5% a) (i)(ii)(iii)(iv)(v) b) c) d) (i)(ii)(iii) 19 (2) 1)2) ••• a) (i) (ii) b) c) d) e) 1)2) 1)2) (i)(ii)(iii) 19 13.51B(1) 13.51B(1) XV(i)XV78(ii)352(iii) 1.Ever Ultimate LimitedEver Ultimate36,306,000 XV(i)XV78(ii)352(iii) XV23336 1.Expert Corporate1,300,000,0001,300,000,0002.3. XV23336 35,000100,000 25% 2(b)2,522,332,000771,205,0001,005,138,000 2(b) 2(b) (i)(ii)(iii)(iv)(v) (i)(ii) (i)(ii) 1. 465,391,000129,687,000464,163,000129,687,000 2. 156,088,000166,025,668136,680,000 2(b)2,522,332,000771,205,0001,005,138,000 2(b) SFAI(HK) CPA Limited—2(b) (i)2(a) (ii) (iii) (iv)COVID-19 (5)(3)(2) (i)(ii) (i) (ii) (iii) (i)(ii) (i) (i)(ii) 465,391,000129,687,000 464,163,000129,687,000 (i)(ii) (i)(ii)(iii)(iv)(v)(vi) (i)(ii) (ii) 156,088,000166,025,668136,680,000 (i)(ii) (i)(ii) (i)— 2(b) (ii) 6985 SFAI (HK) CPA LimitedSFAI (HK) CPA Limited • • • C1 C.1.8C.2.1 C.1.8 C.2.1 13.49D.1.3. 13.49(1) 13.50 13.49(1) SFAI(HK) CPA Limited 79 3.103.10A3.13 •••••• 13.9252%48%5% ••••••• 84 ––––– (1)(2)(3) –– ––– ••• •••••• (a) (i)(ii)(iii)(iv) (b) (i)(ii)(iii) XIVA 1.2.3.4.5. C3 SFAI (HK) CPA Limited1,350,000 (1)(2)(3)(4)(5)(6) 13.49D.1.3. SFAI (HK) CPA