中达集团控股2024中期报告

(Incorporated in Bermuda with limited liability)(於百慕達註冊成立之有限公司)Stock Code股份代號 : 139 中期報告INTERIM REPORT2024 Executive Directors Chen Xiaodong(Vice Chairman and Chief Executive Officer)Yu Qingrui Independent Non-Executive DirectorsChan Ngai FanWu MingLi Meifeng Audit CommitteeChan Ngai Fan(Chairman)Wu MingLi Meifeng Remuneration Committee Chan Ngai Fan(Chairman)Chen XiaodongLi Meifeng Nomination Committee Chen Xiaodong(Chairman)Chan Ngai FanLi Meifeng Company SecretarySzeto Pui Tong, Patrick AuditorKTC Partners CPA Limited Principal Bankers CMB Wing Lung Bank LimitedChong Hing Bank LimitedPublic Bank (Hong Kong) LimitedShanghai Commercial Bank LimitedHang Seng Bank Limited Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda Head Office and Principal Place of Business 16181801-2 Unit 1801-218/F, Far East Finance CentreNo. 16 Harcount RoadHong Kong Corporate Information公司資料 MUFG Fund Services (Bermuda) Limited26 Burnaby StreetHamilton HM 11Bermuda Principal Share RegistrarMUFG Fund Services (Bermuda) Limited26 Burnaby StreetHamilton HM 11Bermuda Hong Kong Branch Share Registrarand Transfer Office 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong www.cwghl.com Company’s Websitewww.cwghl.com 139 Stock Code139 Condensed Consolidated Statement of Profit or Loss簡明綜合損益表 The board of directors (the “Board”) of Central Wealth Group HoldingsLimited(the“Company”)announces the unaudited results of theCompany and its subsidiaries (the “Group”) for the six months ended 30June 2024 (the “Period”) together with comparative figures for the sixmonths ended 30 June 2023 as follows: Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 1. 1.Basis of Preparation and AccountingPolicies Theseinterim condensed consolidated financial statementshavenot been audited by the Company’s auditors but havebeen reviewed by the Company’s Audit Committee (the “AuditCommittee”). Theunaudited interim condensed consolidated financialstatementshave been prepared in accordance with HongKongAccounting Standard(“HKAS”)34“Interim FinancialReporting”, issued by the Hong Kong Institute of Certified PublicAccountants and Appendix 16 to the Rules (the “Listing Rules”)Governingthe Listing of Securities on The Stock Exchange ofHong Kong Limited (the “Stock Exchange”). 34 Theaccounting policies and basis of preparation used in thepreparation of these unaudited interim condensed consolidatedfinancialstatements are consistent with those used in thepreparationof the Company’s audited consolidated financialstatementsfor the year ended 31 December 2023 except forthe adoption of the new standards and interpretations as notedbelow. In addition, certain comparative figures in the unauditedinterimcondensed consolidated financial statements havebeenreclassified in order to conform to the current period’spresentation. Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 1. 1.Basis of Preparation and AccountingPolicies (Continued) 1.1. 1.1.Principal accounting policies Thecondensed consolidated financial statements havebeenprepared under the historical cost convention,exceptfor the equity,fund and debt investments andinvestment properties which have been measured at fairvalues. Other than additional accounting policies resulting fromthe application of amendments to Hong Kong FinancialReporting Standards (“HKFRSs”), the accounting policiesandmethods of computation used in the condensedconsolidatedfinancial statements for the six monthsended 30 June 2024 are the same as those presented inthe Group’s annual consolidated financial statements forthe year ended 31 December 2023. Application of amendments to HKFRSs In the current interim period, the Group has applied thefollowing amendments to HKFRSs issued by the HKICPA,for the first time, which are mandatorily effective for theGroup’s annual period beginning on 1 January 2024 forthepreparation of the Group’s condensed consolidatedfinancial statements: 1615177 Theapplication of the amendments to HKFRSs in thecurrentinterim period has had no material impact onthe Group’s financial positions and performance for thecurrent and prior periods and/or on the disclosures set outin these condensed consolidated financial statements. Notes to Condensed Consolidated Financial Statements簡明綜合財務報表附註 Segment Information For the management purpose, the Group is currently organizedintothree operating segments–financial investments andservices, brokerage and commission and corporate and others. Ananalys