中国金融租赁二零二四年中期报告

The board (the “Board”) of directors (the “Directors”)ofChina Financial Leasing Group Limited(the“Company”) announces the unaudited condensedresultsof the Company and its subsidiaries(collectively the “Group”) for the six months ended 30June 2024. The unaudited condensed interim financialstatements have not been audited by the Company’sauditor but have been reviewed by the Company’saudit committee. CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME For the six months ended 30 June 2024 Interim Results (Continued)中期業績（續） CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME (Continued) For the six months ended 30 June 2024 As at 30 June 2024 Interim Results (Continued)中期業績（續） CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2024 Interim Results (Continued)中期業績（續） CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2024 Notes to the Unaudited Condensed Consolidated Interim Financial Statements未經審核簡明綜合中期財務報表附註For the six months ended 30 June 2024 1.GENERAL INFORMATION 1. The unaudited condensed interim financial statementsfor the six months ended 30 June 2024 of ChinaFinancial Leasing Group Limited and its subsidiarieshave been prepared in accordance with the applicabledisclosure requirements of Appendix 16 to the RulesGoverning the Listing of Securities (the “Listing Rules”)on The Stock Exchange of Hong Kong Limited (the“Stock Exchange”) and with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting”(“HKAS 34”) issued by the Hong Kong Institute ofCertified Public Accountants (the “HKICPA”). It wasauthorised for issue on 16 August 2024. 3434 Theseunaudited condensed financial statementsshould be read in conjunction with the 2023 annualfinancial statements. Except as described below, theaccountingpolicies(including the significantjudgements made by management in applying theGroup’s accounting policies and the key sources ofestimation uncertainty) and methods of computationused in the preparation of these condensed financialstatements are consistent with those used in theannual financial statements for the year ended 31December 2023. For the six months ended 30 June 2024Notes to the Unaudited Condensed Consolidated Interim Financial Statements (Continued)未經審核簡明綜合中期財務報表附註（續） 2.NEW AND AMENDED HONG KONGFINANCIAL REPORTINGSTANDARDS 2. A. A.New and amended standards adopted bythe Group TheGroup has applied the following relevantamendments for the first time from 1 January 2024: •Classificationof Liabilities as Current orNon-current and Non-current Liabilities withCovenants – Amendments to HKAS 1; •1 •Presentationof Financial Statements–Classification by the Borrower of a Term Loanthat Contains a Repayment on Demand Clause– HK Int 5 (Revised);•LeaseLiability in Sale and Leaseback–Amendments to HKFRS 16•Supplier Finance Arrangements – Amendmentsto HKAS 7 and HKFRS 7. •5 •16 The Group did not change its accounting policies ormakeretrospective adjustments as a result ofadoptingthe amended standards or revisedinterpretation. For the six months ended 30 June 2024Notes to the Unaudited Condensed Consolidated Interim Financial Statements (Continued)未經審核簡明綜合中期財務報表附註（續） 2.NEW AND AMENDED HONG KONGFINANCIAL REPORTINGSTANDARDS (Continued) 2. B. B.Impact of new and amended standardsissued but not yet adopted by the Group 21 Amendments to HKAS 21– Lack ofExchangeability 21 In September 2023, HKICPA amended HKAS 21 tohelpentities to determine whether a currency isexchangeable into another currency, and which spotexchange rate to use when it is not. These newrequirements will apply for annual reporting periodsbeginning on or after 1 January 2025. The management does not expect the amendment tohave a material impact on the consolidated financialstatements. 18 HKFRS 18 Presentation and Disclosure inFinancial Statements 18 In July 2024, HKICPA issued HKFRS 18 which iseffective for annual reporting periods beginning on orafter 1 January 2027, with early application permitted. 1818(i)(ii)(iii) HKFRS18 introduces significant changes to thepresentation of financial statements, with a focus oninformation about financial performance present in thestatement of profit or loss, which will affect how theGroup present and disclose financial performance inthe financial statements. The key changes introducedin HKFRS 18 relate to (i) the structure of the statementofprofit or loss,(ii)required disclosures formanagement-defined performance measures (whichare referred to alternative or non-GAAP performancemeasures),and(iii)enhanced requirements foraggregation and disaggregation of information. 18 The management is currently assessing the impact ofapplying HKFRS 18 on the presentation and thedisclosures of the consolidated financial statements. 9中 國 金 融 租 賃 集 團 有 限 公 司二 零 二 四 年 中 期 報 告 For the six months ended 30 June 2024Notes to the Unaudited Condensed Consolidated