中国三迪中期报告 2024

INTERIMREPORT2024 CORPORATE INFORMATION2CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME4CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION6CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY8CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS12NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS14MANAGEMENT DISCUSSION AND ANALYSIS45DISCLOSURE OF ADDITIONAL INFORMATION76 CORPORATEINFORMATION EXECUTIVE DIRECTORS Mr. Guo Jiadi(Chairman)Ms. Amika Lan E GuoMr. Wang Chao Amika Lan E Guo INDEPENDENT NON-EXECUTIVEDIRECTORS Mr. Chan Yee Ping, MichaelMr. Lam Wai Fung, DominicMr. Liao Yiyi(appointed on 13 June 2024)Ms. Wong Wai Man (retired on 13 June 2024) REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPALPLACE OF BUSINESS Office Unit E, 9/F, Golden Sun Centre59-67 Bonham Strand WestSheung WanHong Kong 59-679E COMPANY SECRETARYMs. Ho Wing Tsz, Wendy AUDITOR Moore CPA Limited(formerly known as Moore Stephens CPALimited)Certified Public AccountantsRegistered Public Interest Entity Auditors HONG KONG LEGAL ADVISER Loong & Yeung CORPORATE INFORMATION PRINCIPAL BANKERS Bank of China LimitedChina Everbright Bank Co., Ltd.Bank of Nanjing Co., Ltd.Hua Xia Bank Co., Ltd.Shanghai Pudong Development Bank Co., Ltd. PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE Conyers Corporate Services (Bermuda)LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) Limited Clarendon House2 Church StreetHamilton HM 11Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 910 STOCK CODE910 www.chinasandi.com.cn WEBSITEwww.chinasandi.com.cn CONDENSEDCONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME FOR THE SIX MONTHS ENDED 30 JUNE 2024 CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 JUNE 2024 CONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION AT 30 JUNE 2024 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION AT 30 JUNE 2024 CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2024 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2024 CONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2024 Notes: (i)Capital reserve represents deemed contribution from equityowner regarding to the waiver of loan for funding theconstruction of an investment property in 2012. (i) (ii) (ii)Merger reserve represents the difference between the sharecapital of the combining entities against cash considerationpaid and other considerations issued by the China SandiHoldings Limited (the “Company” or “China Sandi”) uponcompletion of business combination under common control. (iii)The statutory reserve represents the amount transferredfrom net profit for the year of the subsidiaries establishedin the Peoples Republic of China (the “PRC”) in accordancewith the relevant PRC laws until the statutory reservereaches 50% of the registered capital of the subsidiaries.The statutory reserve cannot be reduced except either insetting off the accumulated losses or increasing capital. (iii)50% (iv)3,049,440,0001,824,634,0001,224,806,000 (iv)The other reserve, which is the contributed surplus accountof the Company, represents the difference arising fromthe share premium reduction which was being effectiveand approved by the Bermuda Registrar of Companieson 11 May 2016. Under the share premium reduction,entire amount standing to the credit of the share premiumaccount of the Company as at 29 February 2016 in the sumof RMB3,049,440,000 be reduced, with part of the creditarising therefrom being applied to offset the accumulatedlosses of the Company in the sum of RMB1,824,634,000 infull and the remaining balance of the credit in the sum ofRMB1,224,806,000 being credited to the other reserve ofthe Company. Inaddition,RMB17,470,000 recognised as debited toother reserve of the Company during the year ended 31December 2019 represents the difference between theamount of consideration shares issued and the carryingamount of non-controlling interest acquired plus the waiverof amount due to non-controlling shareholder during theyear ended 31 December 2019. 17,470,000 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2024 Notes: (Continued) On 30 January 2024, the Company and Primary Partnerentered into the deed of amendment in relation to thepromissorynote amendments pursuant to which theCompany and Primary Partner have conditionally agreedto amend the terms of the promissory note to the effectthat: (i) the principal amount of the Promissory Note shallbe changed from HK$600,000,000 to HK$800,000,000;(ii) the maturity date shall be changed from 30 January2024 to 30 January 2029; (iii) the in