中国铸晨81中期报告2024

CONTENTS目錄 CHAIRMAN’S STATEMENT2主席報告MANAGEMENT DISCUSSION AND ANALYSIS8管理層討論與分析PARTICULARS OF MAJOR INVESTMENTS HELD BY THE GROUP10本集團持有之主要投資之詳情CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS19簡明綜合損益表CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS ANDOTHER COMPREHENSIVE INCOME20簡明綜合損益及其他全面收益表CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION21簡明綜合財務狀況報表CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY22簡明綜合權益變動報表CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS23簡明綜合現金流量表NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS24簡明綜合財務報表附註INDEPENDENT REVIEW REPORT39獨立審閱報告OTHER INFORMATION41其他資料CORPORATE INFORMATION47公司資料 CHAIRMAN’SSTATEMENT主席報告 On behalf of the Board of Directors (the “Board”), I am pleased topresent the interim report of China Castson 81 Finance CompanyLimited (the “Company”) and its subsidiaries (collectively the“Group”) for the six months ended 30 June 2024. 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」）截至二零二四年六月三十日止六個月之中期報告。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21章 之投資公司。 INTERIM DIVIDEND The Board does not recommend the payment of an interimdividend for the period ended 30 June 2024 (1H 2023: Nil). 董事會不建議就截至二零二四年六月三十日止期間派付中期股息（二零二三年上半年：無）。 KEY PERFORMANCE INDICATOR 與 投 資 公 司 有 關 之 關 鍵 績 效 指 標 一 般 為 資 產 淨值（「資 產 淨 值」），而 本 公 司 之 資 產 淨 值 於 二 零二四年六月三十日減少至約34,900,000港元（二零二三年十二月三十一日：49,300,000港元）。減少主要可歸因於按公允值計入損益之金融資產公允值變動淨額之影響，由截至二零二三年六月三十日止六個月之公允值收益約19,500,000港元轉盈為虧至截至二零二四年六月三十日止六個月之 公 允 值 虧 損 約8,300,000港 元。每 股 資 產 淨 值為0.25港元（二零二三年十二月三十一日：0.35港元）。 The key performance indicator for an investment company istypically its net asset value (“NAV”), and our NAV as at 30 June2024 decreased to around HK$34.9 million (31 December 2023:HK$49.3 million). The decrease was mainly due to the impact ofnet fair value change on financial assets at fair value through profitand loss which turned from a fair value gain of approximatelyHK$19.5 million for the six months ended 30 June 2023 to a fairvalue loss of approximately HK$8.3 million for the six monthsended 30 June 2024. The net asset value per share was HK$0.25(31 December 2023: HK$0.35). INVESTMENT PORTFOLIO REVIEW As at 30 June 2024, the Group’s portfolio financial assets at fairvalue through profit or loss were listed Hong Kong equities andamounted to about HK$26.1 million (31 December 2023: aboutHK$31.3 million). 於二零二四年六月三十日，按公允值計入損益之金融資產投資組合包括上市香港股本，價值約為26,100,000港元（二零二三年十二月三十一日︰約31,300,000港元）。 The current and the non-current portion of the listed equitiesportfolio amounted to about HK$15.7 million and HK$10.4 million(31 D e c e m b e r 2023: H K $21.9 m i l l i o n a n d H K $9.4 m i l l i o n )respectively. 上 市 股 本 組 合 之 即 期 及 非 即 期 部 分 之 價 值 分別 約 為15,700,000港 元 及10,400,000港 元（二零 二 三 年 十 二 月 三 十 一 日︰21,900,000港 元 及9,400,000港元）。 REVIEW OF OPERATIONS During the period, the external environment has become morecomplex, severe and uncertain. The expected slowdown in USeconomic growth has yet to materialize, leading to high inflationand possibly delaying the Federal Reserve’s easing of monetarypolicy. In Mainland China, the gross domestic product (“GDP”)grew by around 5.0% as compared to prior period, domesticdemand continued to recover and external demand improvedwhich showing a warm recovery. Major overseas markets advancedduring the first half of 2024. In US, the Dow, Nasdaq and S&P rose3.8%, 18.1% and 14.5% respectively. US stocks hit new highsagain and again, driven by strong gains from seven technologygiants. 期內，外部環境變得更加複雜、嚴峻和不確定。預期中的美國經濟增長放緩仍未實現，導致通脹高企，並可能延遲聯儲局寬鬆貨幣政策。在中國內地，國內生產總值（「國內生產總值」）較上期增長約5.0%，內需持續復甦，外需有所改善，顯示回暖趨勢。二零二四年上半年，主要海外市場均錄得增長。美國方面，道指、納斯達克指數及標準普爾指數分別上升3.8%、18.1%及14.5%。受七大科技巨頭強勁表現帶動，美股屢創新高。 由於中國大陸中央政府連番動作，港股市場在二零 二 四 年 二 月 有 所 反 彈。踏 入 二 零 二 四 年 第 二季，港股市場在低位獲支持，並於二零二四年五月下旬達至最高點。整體市場憧憬中國內地加大政策力度以進一步扶持經濟。恒生指數（「恒指」）曾 於 二 零 二 四 年 五 月 底 觸 及19,706點 高 位，較二 零 二 四 年 一 月 底14,794點 低 位 反 彈4,912點 或33%。儘 管 在 期 內 恒 指 最 終 上 升3.9%而 恒 生 科技 指 數 則 下 跌5.6%，我 們 的 上 市 股 本 投 資 組 合卻 在 期 內 錄 得 公 允 值 虧 損 淨 額8,300,000港 元，主要由於二零二四年二月的反彈大多聚焦於主要恒生指數的成份股而不是非成份股之上所致。 Due to the Mainland China central government’s successive moves,Hong Kong stocks market rebounded in February 2024. Enteringthe second quarter of 2024, Hong Kong stocks market has supportat low levels and reached the highest point in late May 2024. Theoverall market is looking forward to Mainland China’s increasingpolicies to further support the economy. The Hang Seng Index(“HSI”) once reached a high of 19,706 points in late May 2024 asrebounded 4,912 points or 33% from its lowest point of 14,794 inlate January 2024. Although the HSI finally rose 3.9% and theHang Seng TECH Index fell 5.6% respectively during the period,we have recorded net fair value loss from our listed equityinvestment portfolio of approximately HK$8.3 million for theperiod which mainly due to the rebound in February 2024 w