中国碳中和2024年报

CONTENTS目錄 81Consolidated Statement of Profit orLoss and Other Comprehensive Income綜合損益及其他全面收入表84Consolidated Statement of Financial Position綜合財務狀況表86Consolidated Statement of Changes In Equity綜合權益變動表88Consolidated Statement of Cash Flows綜合現金流量表91Notes to the Consolidated Financial Statements綜合財務報表附註216Five-Year Financial Summary五年財務概要 2Corporate Information公司資料4Report of the Directors董事會報告17Management Discussion and Analysis管理層討論及分析34Summary of Significant Contracts on Hand重大手頭合約概要36Biographical Details of Directors andSenior Management董事及高級管理層履歷46Corporate Governance Report企業管治報告67Independent Auditor’s Report獨立核數師報告 Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE 89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands 89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands 總辦事處兼主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS 香港黃竹坑業勤街39號Landmark South 18樓1808室 Unit 1808,18/F, Landmark South39 Yip Kan Street, Wong Chuk Hang, Hong Kong 執行董事 EXECUTIVE DIRECTORS 鍾國興先生（主席）邸靈先生（行政總裁）魯向勇先生 Mr. Zhong Guoxing(Chairman)Mr. Di Ling(Chief Executive Officer)Mr. Lu Xiangyong 獨立非執行董事 INDEPENDENT NON-EXECUTIVE DIRECTORS 王安元先生汪家駟先生藍海青女士 Mr. Wang AnyuanMr. Wang JiasiMs. Lan Haiqing 審核委員會 AUDIT COMMITTEE 王安元先生（主席）汪家駟先生藍海青女士 Mr. Wang Anyuan(Chairman)Mr. Wang JiasiMs. Lan Haiqing 薪酬委員會 REMUNERATION COMMITTEE 汪家駟先生（主席）鍾國興先生王安元先生藍海青女士 Mr. Wang Jiasi(Chairman)Mr. Zhong GuoxingMr. Wang AnyuanMs. Lan Haiqing 提名委員會 NOMINATION COMMITTEE 鍾國興先生（主席）王安元先生汪家駟先生藍海青女士 Mr. Zhong Guoxing(Chairman)Mr. Wang AnyuanMr. Wang JiasiMs. Lan Haiqing Corporate Information公司資料 授權代表 AUTHORISED REPRESENTATIVES 邸靈先生歐陽強先生 Mr. Di LingMr. Au-Yeung Keung Steve 公司秘書歐陽強先生 COMPANY SECRETARYMr. Au-Yeung Keung Steve 開曼群島股份過戶登記處 CAYMAN ISLANDS SHARE REGISTRAR ANDTRANSFER OFFICE Ogier Global (Cayman) Limited89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands Ogier Global (Cayman) Limited89 Nexus Way, Camana BayGrand Cayman, KY1-9009Cayman Islands 香港股份過戶登記分處 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 卓佳證券登記有限公司香港夏愨道16號遠東金融中心17樓 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong AUDITOR 核數師 栢淳會計師事務所有限公司（前稱「上會栢誠會計師事務所有限公司」）註冊公眾利益實體核數師香港九龍尖沙咀天文臺道8號19樓1903A-1905室 Prism Hong Kong Limited(formerly named “Prism Hong Kong and Shanghai Limited”)Registered Public Interest Entity AuditorRoom 1903A -1905, 19/F8 Observatory RoadTsim Sha Tsui, KowloonHong Kong SHARE INFORMATION 股份資料 Ordinary share listingPlace of listingMain Board of The StockExchange of Hong Kong LimitedStock Code1372Board lot size1,000 shares 普通股上市上市地點香港聯合交易所有限公司主板股份代號1372每手買賣單位1,000股 公司網址 WEBSITE OF THE COMPANY www.carbonneutral.com.hk www.carbonneutral.com.hk Report of the Directors董事會報告 The Directors are pleased to present their report together withthe audited consolidated financial statements of the Group forthe period from 1 January 2023 to 30 June 2024 (the “Period”). 董事欣然提呈其報告連同本集團自二零二三年一月一日起至二零二四年六月三十日止期間（「本期間」）之經審核綜合財務報表。 主要業務 PRINCIPAL ACTIVITIES The principal activity of the Company is investment holding.Details of the principal activities of other members of the Groupare set out in note 45 in Notes to the Consolidated FinancialStatements. 本公司之主要業務為投資控股。本集團其他成員公司之主要業務詳情載於綜合財務報表附註的附註45。 FINAL DIVIDEND 末期股息 董事會不建議就本期間派付任何末期股息（二零二二年度：無）。 The Board did not recommend the payment of any final dividendfor the Period (Year 2022: Nil). 業務回顧 BUSINESS REVIEW A fair review of the Group’s business, particulars of importantevents affecting the Group that have occurred during the Period,and an indication of likely future development in the Group’sbusiness, are set out in the “Management Discussion andAnalysis” of this report. A description of principal risks anduncertainties facing the Group is also set out in the“Management Discussion and Analysis” of this report. 對本集團業務的中肯審視、本期間發生之影響本集團之重大事件詳情及本集團業務之可能未來發展的揭示，載於本報告「管理層討論及分析」。本集團面臨的主要風險及不確定性之說明亦載於本報告「管理層討論及分析」。 更改財政年度結算日期 CHANGE OF FINANCIAL YEAR END DATE The Company’s financial year end date has been changed from31 December to 30 June, making this financial period coveringfrom 1 January 2023 to 30 June 2024. 本集團將財政年度結算日期由十二月三十一日更改至六月三十日，致使本財政期間涵蓋二零二三年一月一日至二零二四年六月三十日。 環境政策 ENVIRONMENTAL POLICY The Group’s commitment to protecting the environment is wellreflected by its continuous efforts in promoting green measuresand awareness in its daily business operations. The Groupencourages environmental protection and promote awarenesstowards environmental protection to the employees. The Groupalso implements green office practices such as promoting theuse of recycled papers and reducing energy consumption byswitching off idle lighting and electrical appliances. 本集團在日常業務營運中不斷推廣環保措施和意識，以履行其保護環境的承諾。本集團鼓勵環保並推動僱員提升環保意識。本集團亦實施各項綠色辦公措施，例如提倡使用環保紙並透過關閉閒置的電燈及電器以減少能源消耗。 The Group will review its environmental practices from time totime and will consider implementing further eco-friendlymeasures and practices in the operation of the Group