香港信贷2024 中期报告

CONTENTS 2Corporate Information4Report on Review ofInterim Financial Information6Interim Condensed ConsolidatedStatement of Comprehensive Income7Interim Condensed ConsolidatedStatement of Financial Position9Interim Condensed ConsolidatedStatement of Changes in Equity10Interim Condensed ConsolidatedStatement of Cash Flows11Notes to the Interim CondensedConsolidated Financial Information40Management Discussion and Analysis50Other Information55Glossary CORPORATE INFORMATION DIRECTORS AND BOARD COMMITTEES Directors Executive Directors Chan Koung NamChan Kwong Yin William(Chairman)Tse Pui To(Chief Executive Officer)Chan Siu Ching Wong Kai Man Independent Non-executive Directors Chu Yat Pang TerryCheung Kok CheongWong Kai Man Board Committees Wong Kai Man Audit CommitteeChu Yat Pang Terry(Chairman)Cheung Kok CheongWong Kai Man Remuneration CommitteeChu Yat Pang Terry(Chairman)Chan Koung NamCheung Kok Cheong Nomination CommitteeChan Kwong Yin William(Chairman)Chu Yat Pang TerryCheung Kok Cheong COMPANY SECRETARYHui Chun Ho Eric REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEADQUARTERS ANDPRINCIPAL PLACE OF BUSINESS Unit 3410, 34th Floor, Tower IILippo Centre89 QueenswayAdmiraltyHong Kong 89343410 2Hong Kong Finance Group LimitedINTERIM REPORT 2024 CORPORATE INFORMATION PRINCIPAL BANKERS DBS Bank (Hong Kong) LimitedBank of China (Hong Kong) Limited LEGAL ADVISERS As to Hong Kong law:Cheung & Choy Solicitors & Notaries Conyers Trust Company(Cayman) Limited As to Cayman Islands law:Conyers Trust Company(Cayman) Limited AUDITOR PricewaterhouseCoopersCertified Public AccountsRegistered Public Interest Entity Auditor PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN CAYMAN ISLANDS Conyers Trust Company(Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company(Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 3382333301-04 Union Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong 1273 STOCK CODE1273 www.hkfinance.hk COMPANY’S WEBSITEwww.hkfinance.hk REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION TO THE BOARD OF DIRECTORS OFHONG KONG FINANCE GROUP LIMITED : (Incorporated in Cayman Islands with limited liability) INTRODUCTION 63920249303434 We have reviewed the interim financial information set outon pages 6 to 39, which comprises the interim condensedconsolidated statement of financial position of Hong KongFinance Group Limited (the “Company”) and its subsidiaries(together, the “Group”) as at 30 September 2024 and theinterim condensed consolidated statement of comprehensiveincome, the interim condensed consolidated statement ofchanges in equity and the interim condensed consolidatedstatement of cash flows for the six months then ended,and selected explanatory notes. The Rules Governing theListing of Securities on The Stock Exchange of Hong KongLimited require the preparation of a report on interim financialinformation to be in compliance with the relevant provisionsthereof and Hong Kong Accounting Standard 34 “InterimFinancial Reporting” issued by the Hong Kong Institute ofCertified Public Accountants. The directors of the Companyare responsible for the preparation and presentation of thisinterim financial information in accordance with Hong KongAccounting Standard 34 “Interim Financial Reporting” issuedby the Hong Kong Institute of Certified Public Accountants.Our responsibility is to express a conclusion on this interimfinancial information based on our review and to report ourconclusion solely to you, as a body, in accordance with ouragreed terms of engagement, and for no other purpose. Wedo not assume responsibility towards or accept liability toany other person for the contents of this report. REPORT ON REVIEW OF INTERIM FINANCIAL INFORMATION SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410, “Review of InterimFinancial Information Performed by the Independent Auditorof the Entity” issued by the Hong Kong Institute of CertifiedPublic Accountants. A review of interim financial informationconsists of making inquiries, primarily of persons responsiblefor financial and accounting matters, and applying analyticaland other review procedures. A review is substantially lessin scope than an audit conducted in accordance with HongKong Standards on Auditing and consequently does notenable us to obtain assurance that we would become awareof all significant matters that might be identified in an audit.Accordingly, we do not express an audit opinion. CONCLUSION 34 Based on our review, nothing has come to our attention thatcauses us to believe that the interim financial informati