CWT INT'L中期报告2024

CONTENTS Definitions釋義2Corporate Information公司資料5Report on Review of Interim Financial Report中期財務報告之審閱報告7Interim Results中期業績9Condensed Consolidated Statement of Profit orLoss and Other Comprehensive Income簡明綜合損益及其他全面收益表9Condensed Consolidated Statement of FinancialPosition簡明綜合財務狀況表12Condensed Consolidated Statement of Changes inEquity簡明綜合權益變動表14Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表16Notes to the Unaudited Interim Financial Report未經審核中期財務報告附註18Management Discussion and Analysis管理層論述與分析51Interim Dividend中期股息60Purchase, Sale or Redemption of the Company’sListed Securities購買、出售或贖回本公司之上市證券60Directors’ and Chief Executives’ Interests andShort Positions in Shares, Underlying Sharesand Debentures董事及最高行政人員於股份、相關股份及債權證之權益及淡倉60Interests and Short Positions of ShareholdersDiscloseable under the SFO根據證券及期貨條例須予披露之股東權益及淡倉61Audit Committee審核委員會63Compliance with Corporate Governance Code遵守企業管治守則63Compliance with Model Code for SecuritiesTransactions by Directors遵守董事進行證券交易的標準守則63Disclosure of Directors’ Information underRule 13.51B(1) of the Listing Rules根據上市規則第13.51B(1)條作出之董事資料披露64Appreciation致謝64 DEFINITIONS “Hong Kong”/“HKSAR”「香港」╱「香港特區」 the Hong Kong Special Administrative Region of the PRC中國香港特別行政區 “Hong Kong HNA”「香港海航」 Hong Kong HNA Holding Group Co. Limited, a direct controlling Shareholder香港海航實業集團有限公司，一名直接控股股東 “Independent InvestigationCommittee”「獨立調查委員會」 the independent non-executive Director(s) “IndependentNon-executive Director(s)”「獨立非執行董事」 獨立非執行董事 “Listing Rules”「上市規則」 “Model Code” the Model Code for Securities Transactions by Directors of Listed Issuers asset out in Appendix C3 of the Listing Rules上市規則附錄C3所載上市發行人董事進行證券交易之標準守則 「標準守則」 “Nomination Committee”「提名委員會」 “PRC” 「中國」 the promissory note dated 18 February 2022 entered into between theCompany and an affiliate of the HNA Group Bankruptcy ReorganisationSpecialised Service Trust. On and with effect from 18 February 2022, theoriginal affiliate assigned to another affiliate of the HNA Group BankruptcyReorganisation Specialised Service Trust all of its rights and obligations inthe Promissory Note and its right to collect and be paid all principal, interestand other sums due under or in respect of the Promissory Note pursuant toa deed of assignment dated 18 February 2022 entered into between theseaffiliates 本公司與海航集團破產重整專項服務信託的關聯公司所訂立日期為二零二二年二月十八日之承兌票據。於二零二二年二月十八日及自該日起，原關聯公司與海航集團破產重整專項服務信託所訂立日期為二零二二年二月十八日的轉讓契據，向另一家關聯公司轉讓其於承兌票據之所有權利及責任以及其收取及獲支付承兌票據項下或有關承兌票據之所有本金、利息及其他款項之權利 「承兌票據」 DEFINITIONS Hong Kong dollars, the lawful currency of Hong Kong港幣，香港法定貨幣 “%”「%」 per cent or percentage百分比 BOARD OF DIRECTORS Executive Directors 王侃（主席）趙權汪琪黃逢霖 Wang Kan(Chairman)Zhao QuanWang QiHuang Fenglin Independent Non-executive Directors 林子傑林健鋒劉憶霏 Liem Chi Kit, KevinLam Kin Fung, JeffreyLiu Yifei 林子傑（主席）林健鋒劉憶霏 AUDIT COMMITTEE Liem Chi Kit, Kevin(Chairman)Lam Kin Fung, JeffreyLiu Yifei 王侃（主席）汪琪黃逢霖 EXECUTIVE COMMITTEE Wang Kan(Chairman)Wang QiHuang Fenglin INDEPENDENT INVESTIGATION COMMITTEE 林子傑（主席）林健鋒劉憶霏 Liem Chi Kit, Kevin(Chairman)Lam Kin Fung, JeffreyLiu Yifei 王侃（主席）林子傑林健鋒 NOMINATION COMMITTEE Wang Kan(Chairman)Liem Chi Kit, KevinLam Kin Fung, Jeffrey 林子傑（主席）王侃林健鋒 REMUNERATION COMMITTEE Liem Chi Kit, Kevin(Chairman)Wang KanLam Kin Fung, Jeffrey CORPORATE INFORMATION 尚多旭 CHIEF EXECUTIVE OFFICERShang Duoxu 劉立毅 COMPANY SECRETARYLau Lap Ngai AUDITOR 天職香港會計師事務所有限公司於《財 務 匯 報 局 條 例》下 的 註 冊 公 眾 利 益 實 體核數師 Baker Tilly Hong Kong LimitedPublic Interest Entity Auditor registered in accordance with theFinancial Reporting Council Ordinance 高蓋茨律師事務所 LEGAL ADVISER AS TO HONG KONG LAW K&L Gates SHARE REGISTRAR AND TRANSFER OFFICE Link Market Services (Hong Kong) Pty Limited香港皇后大道中28號中滙大廈16樓1601室 Link Market Services (Hong Kong) Pty LimitedSuite 1601, 16/F., Central Tower28 Queen’s Road CentralHong Kong REGISTERED OFFICE Suites 1101–3 & 12, 11th Floor, Tower 2The Gateway, Harbour CityKowloonHong Kong 香港九龍尖沙咀海港城港威大廈二座11樓1101–3 & 12室 521 STOCK CODE521 www.cwtinternational.com WEBSITEwww.cwtinternational.com REPORT ON REVIEW OF INTERIM FINANCIAL REPORT CWT International Limited Report on review of interim financial report to the board ofdirectors of CWT International Limited （於香港註冊成立之有限公司） (Incorporated in Hong Kong with limited liability) INTRODUCTION 本行已審閱第9至50頁所載CWT InternationalLimited（「」）及其附屬公司（統稱「」）的中期財務報告，當中包括截至二零二四年六月三十日的簡明綜合財務狀況表，以及截至該日止六個月期間的相關簡明綜合損益及其他全面收益表 、 簡 明 綜 合 權 益 變 動 表 及 簡 明 綜 合 現 金 流 量表，以及解釋附註。香港聯合交易所有限公司證券上市規則規定，中期財務報告須按照其相關條文以及香港會計師公會（「」）頒佈的香港會計準則第34號「中期財務報告」（「34」）編製。貴公司董事須負責根據香港會計準則第34號編製及呈列中期財務報告。本行責任是根據協定的委聘條款按照本行的審閱就中期財務報告發表結論，並僅向閣下全體報告，除此之外，本報告不作其他用途。本行不會就本報告的內容向任何其他人士負上或承擔任何責任。 We have reviewed the interim financial report of CWT InternationalLimited (the “Company”) and its subsidiaries (together, the“Group”) set out on pages 9 to 50, which comprises thecondensed consolidated statement of financial position as of 30June 2024 and the related condensed consolidated statementof profit or l