华鼎控股二零二四年中期报告

Interim Report2024 Executive Directors 35 Mr. TING Man Yi(Chairman)Mr. TING Hung Yi(Chief Executive Officer)3, 5Mr. DING JianerMr. CHEUNG Ting Yin, Peter Independent Non-executive Directors Mr. CHEUNG Chi Pang(resigned on 31 July 2024)Mr. WONG Chi Keung2, 3, 6Mr. LEUNG Man Kit1, 4, 5Ms. LI Yuet Mui Xera1 2361451 Notes: 1.2.3.4.5.6. 1.Member of Audit Committee2.Chairman of Audit Committee3.Member of Nomination Committee4.Chairman of Nomination Committee5.Member of Remuneration Committee6.Chairman of Remuneration Committee Company Secretary and Qualified Accountant CPA, FCCA Mr. CHENG Ho Lung, RaymondCPA, FCCA Head Office and Principal Place ofBusiness in Hong Kong 5527 27th Floor, King Palace Plaza55 King Yip StreetKwun TongKowloonHong Kong Registered Office Cricket Square, Hutchins Drive, P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins Drive, P.O. Box 2681Grand Cayman KY1-1111Cayman Islands Corporate Information Company Website www.chinating.com.hk www.chinating.com.hk Principal Bankers Nanyang Commercial Bank LimitedThe Hong Kong and ShanghaiBanking Corporation Legal Adviser Squire Patton Boggs Auditor PricewaterhouseCoopersCertified Public Accountants andRegistered Public Interest Entity Auditors Principal Share Registrar Royal Bank of Canada Trust Company(Cayman) Limited4th Floor, Royal Bank House24 Shedden Road, George TownGrand Cayman KY1-1110Cayman Islands Royal Bank of Canada Trust Company(Cayman) Limited4th Floor, Royal Bank House24 Shedden Road, George TownGrand Cayman KY1-1110Cayman Islands Hong Kong Branch Share Registrar Computershare Hong Kong InvestorServices LimitedShops 1712–16, 17th FloorHopewell Centre183 Queen’s Road EastWanchaiHong Kong 183171712–16 Condensed Consolidated Statement of Comprehensive Income Condensed Consolidated Statement of Comprehensive Income The above condensed consolidated statement ofc o m p r e h e n s i v e i n c o m e s h o u l d b e r e a d i nconjunction with the accompanying notes. Condensed Consolidated Statement of Comprehensive Income Condensed Consolidated Balance Sheet Condensed Consolidated Balance Sheet Condensed Consolidated Statement of Changes in Equity The above condensed consolidated statement ofchanges in equity should be read in conjunctionwith the accompanying notes. Condensed Consolidated Statement of Changes in Equity The above condensed consolidated statement ofchanges in equity should be read in conjunctionwith the accompanying notes. Condensed Consolidated Statement of Cash Flows For the six months ended 30 June 2024 The above condensed consolidated statement ofcash flows should be read in conjunction with theaccompanying notes. Notes to the Condensed Consolidated Interim Financial Information 1 1GENERAL INFORMATION 22Cricket Square,Hutchins Drive, P.O. Box 2681,G r a n dC a y m a n K Y 1 - 1 1 1 1 ,Cayman Islands China Ting Group Holdings Limited (the“ C o m p a n y ” ) w a s i n c o r p o r a t e d i n t h eCayman Islands on 31 May 2005 as anexempted company with limited liabilityunder the Companies Law (Cap. 22, Law 3of 1961, as combined and revised) of theC a y m a n I s l a n d s . T h e a d d r e s s o f t h eCompany’s registered office is CricketSquare, Hutchins Drive, P.O. Box 2681,Grand Cayman KY1-1111, Cayman Islands. The Company and its subsidiaries (together,the “Group”) are engaged in manufacturinga n ds a l e o f g a r m e n t s a n d p r o p e r t yinvestment. The Company’s shares have been listed onthe Main Board of The Stock Exchange ofHong Kong Limited (the “Stock Exchange”)since 15 December 2005. This condensed consolidated interimfinancial information is presented in HongKong dollars, unless otherwise stated. T h e s ec o n d e n s e d i n t e r i m f i n a n c i a lstatements were approved for issue on29 August 2024. This condensed consolidated interimfinancial information has not been audited. Notes to the Condensed Consolidated Interim Financial Information 2 2BASIS OF PREPARATION 34 This condensed consolidated interimfinancial information for the six monthsended 30 June 2024 has been prepared inaccordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim FinancialReporting” issued by the Hong KongInstitute of Certified Public Accountants(“HKICPA”). The condensed consolidatedinterim financial information should be readin conjunction with the annual consolidatedfinancial statements for the year ended31 December 2023, which have beenprepared in accordance with Hong KongFinancial Reporting Standards (“HKFRS”). 3ACCOUNTING POLICIES 3 T h e a c c o u n t i n g p o l i c i e s a p p l i e d a r ec o n s i s t e n t w i t h t h o s e o f t h e a n n u a lconsolidated financial statements for they e a re n d e d 3 1 D e c e m b e r 2 0 2 3 a sdescribed in those annual consolidatedfinancial statements, except for the adoptionof amended standards as set out below. Taxes on income in the interim periods areaccrued using the tax rate