胡桃资本二零二四年中期报告

BOARD OF DIRECTORS Executive Directors: Mr. Mung Kin Keung(Re-designated from Co-chairman toChairman on 24 May 2024)Mr. Mung Bun Man, Alan(Chief Executive Officer) Non-executive Directors: Dr. Ng Kit Chong(Co-chairman) (Resigned on 24 May 2024) Mr. Wang Mingmin(Retired on 21 June 2024) Independent Non-executive Directors: Mr. Fung Wai ChingMs. Lui Sau LinMr. Chung Wang Hei AUDIT COMMITTEE Ms. Lui Sau Lin(Committee Chairman)Mr. Fung Wai ChingMr. Chung Wang Hei REMUNERATION COMMITTEE Mr. Fung Wai Ching(Committee Chairman)Mr. Chung Wang HeiMr. Mung Kin KeungMs. Lui Sau Lin NOMINATION COMMITTEE Mr. Chung Wang Hei(Committee Chairman)Mr. Fung Wai ChingMr. Mung Kin KeungMs. Lui Sau Lin INVESTMENT COMMITTEE Mr. Mung Kin Keung(Committee Chairman)Mr. Mung Bun Man, AlanMr. Wong Siu Hang COMPANY SECRETARY Mr. Wong Siu Hang AUTHORIZED REPRESENTATIVES Mr. Mung Bun Man, AlanMr. Wong Siu Hang PRINCIPAL BANKERShanghai Commercial Bank Limited AUDITORElite Partners CPA Limited PRINCIPAL SHARE REGISTRAR Codan Services Limited ofClarendon House2 Church StreetHamilton HM 11Bermuda Codan Services Limited ofClarendon House2 Church StreetHamilton HM 11Bermuda HONG KONG BRANCH SHAREREGISTRAR AND TRANSFER OFFICE 1617 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS 168–200313108 Unit 3108, 31/FWest TowerShun Tak Centre168–200 Connaught Road CentralHong Kong STOCK CODE 905 The Stock Exchange of Hong Kong Limited: 905 www.irasia.com/listco/hk/WalnutCapital/ COMPANY WEBSITE www.irasia.com/listco/hk/WalnutCapital/ info905@walnutcapital.io EMAIL ADDRESS info905@walnutcapital.io 2WALNUT CAPITAL LIMITEDInterim Report 2024 The board (the “Board”) of directors (the “Directors”) ofWalnut Capital Limited (the “Company”) announces theunaudited condensed consolidated results of the Companyand its subsidiaries (collectively the “Group”) for the sixmonths ended 30 June 2024 together with comparative figuresfor the corresponding period in 2023 as follows: CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION As at 30 June 2024 CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION(Continued) As at 30 June 2024 CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY For the six months ended 30 June 2024 CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS For the six months ended 30 June 2024 NOTES TO THE CONDENSED CONSOLIDATEDFINANCIAL STATEMENTS For the six months ended 30 June 2024 1. 1.GENERAL INFORMATION AND BASIS OFPREPARATION ClarendonHouse, 2 Church Street, Hamilton HM 11,Bermuda168–200313108 The Company was incorporated in the Cayman Islandsand continued in Bermuda as an exempted companywith limited liability and its shares are listed on TheStock Exchange of Hong Kong Limited (the “StockExchange”). The address of the Company’s registeredoffice is Clarendon House, 2 Church Street, Hamilton HM11, Bermuda. Its principal place of business is situated atUnit 3108, 31/F, Shun Tak Centre, West Tower, 168–200Connaught Road Central, Hong Kong. The principal activities of the Group are investing in listedand unlisted equity and debt securities and investmentfunds. 3416 The unaudited condensed consolidated financialstatements of the Group have been prepared inaccordance with Hong Kong Accounting Standard 34Interim Financial Reporting issued by the Hong KongInstitute of Certified Public Accountants (the “HKICPA”)and the applicable disclosure requirements of Appendix16 to the Rules Governing the Listing of Securities (the“Listing Rules”) on the Stock Exchange. The unaudited condensed consolidated financialstatements is presented in Hong Kong dollar and allvalues are rounded to the nearest thousand (“HK$’000”)except when otherwise indicated. The Directors have, at the time of approving theunaudited condensed consolidated financial statements,a reasonable expectation that the Group has adequateresources to continue in operational existence for theforeseeable future. Thus, they continue to adopt the goingconcern basis of accounting in preparing the unauditedcondensed consolidated financial statements. 2. 2.PRINCIPAL ACCOUNTING POLICIES The unaudited condensed consolidated financialstatements have been prepared on the historical costbasis except for certain financial instruments which aremeasured at fair values. Other than additional accounting policies resulting fromapplication of amendments to Hong Kong FinancialReporting Standards (“HKFRSs”), the accounting policiesand methods of computation used in the unauditedcondensed consolidated financial statements for thesix months ended 30 June 2024 are the same as thosepresented in the Group’s annual financial statements forthe year ended 31 December 2023. Ame