中国太平2024年中期报告

Financial Statements Condensed Consolidated Statement of Cash Flows9 Condensed Consolidated Statement of Profit or Loss for the six months ended 30 June 2024 – unaudited2024630 The accompanying notes on pages 10 to 71 form an integral part ofthese interim financial statements. Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income for the six months ended 30 June 2024 – unaudited2024630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Financial Position as at 30 June 2024 – unaudited2024630 Condensed Consolidated Statement of Financial Position(Continued) as at 30 June 2024 – unaudited2024630 Condensed Consolidated Statement of Changes in Equity for the six months ended 30 June 2024 – unaudited2024630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Changes in Equity(Continued) for the six months ended 30 June 2024 – unaudited2024630 (Expressed in Hong Kong dollars) Condensed Consolidated Statement of Cash Flows for the six months ended 30 June 2024 – unaudited2024630 (Expressed in Hong Kong dollars) Notes to the Unaudited Condensed Consolidated Financial Statements (Expressed in Hong Kong dollars) 1 1BASIS OF PREPARATION 163420248 27 Theunaudited condensed consolidated financial statementshave been prepared in accordance with the applicable disclosurerequirements of Appendix 16 to the Rules Governing the Listingof Securities on The Stock Exchange of Hong Kong Limited (the“Listing Rules”), and with HKAS 34Interim financial reporting issuedby the Hong Kong Institute of Certified Public Accountants (the“HKICPA”). It was authorised for issuance on 27 August 2024. The financial statements relating to the year ended 31 December2023 that is included in the condensed consolidated interim financialstatements for the six months ended 30 June 2024 as comparativeinformation does not constitute the Company’s statutory annualconsolidated financial statements for that year. Further informationrelatingto these statutory financial statements required to bedisclosedin accordance with section 436 of the Hong KongCompanies Ordinance (Cap. 622) is as follows: 20246 30202312 31622436 6 2 2662(3)63202312 31 The Company has delivered the financial statements for the yearended31 December 2023 to the Registrar of Companies asrequired by section 662(3) of, and Part 3 of Schedule 6 to, the HongKong Companies Ordinance (Cap. 622). 622406(2)407(2)(3) The Company’s auditor has reported on those financial statements.The auditor’s report was unqualified; did not include a reference toany matters to which the auditor drew attention by way of emphasiswithoutqualifying its report;and did not contain a statementunder sections 406(2), 407(2) or (3) of the Hong Kong CompaniesOrdinance (Cap. 622). The presentation of financial statements in conformity with HKFRSrequires the use of certain critical accounting estimates. It alsorequires management to exercise its judgement in the process ofapplying the Group’s accounting policies. 202312 31 The measurement basis used in the preparation of the condensedfinancial statements is the historical cost basis except that thefollowing assets and liabilities are stated at fair value or measuredprimarily based on actuarial methods as explained in the accountingpolicies set out in the Group’s annual financial statements for theyear ended 31 December 2023: Notes to the Unaudited Condensed Consolidated Financial Statements(Continued) (Expressed in Hong Kong dollars) 1 1BASIS OF PREPARATION(Continued) Stated at fair value (i)(ii)(iii)(iv)(v) (i)Investment properties; (ii)Financial investments at fair value through profit or loss; (iii)Debt investments at fair value through other comprehensiveincome; (iv)Equity investments at fair value through other comprehensiveincome; and (v)Certain investment contract liabilities. Measured primarily based on actuarial methods Insurance and reinsurance contract assets and liabilities. 20241 120246 30202312 31 Theaccounting policies and methods of computation used inthecondensed consolidated financial statements for the sixmonths ended 30 June 2024 are the same as those followed inthe preparation of the Group’s annual financial statements for theyear ended 31 December 2023, except for the adoption of newstandards effective as at 1 January 2024. The Group has not earlyadopted any other standards, interpretation or amendments thathas been issued but not effective. 20241 1 New accounting standards and amendments adopted bythe Group for the first time of financial year beginning on 1January 2024 In the current interim period, the Group has applied the followingnew and revised Hong Kong Financial Reporting Standards andinterpretation (“new and revised HKFRSs”) issued by the HKICPA. Presentation of Financial StatementsLease Liability in a Sale and LeasebackSupplier Finance Arrangements Amendments to HKAS 11 Amendments to HKFRS 1616 Amendments to HKAS 7 and HKFRS