新世纪集团2024 中期报告

目錄Contents Corporate Information2公司資料Management Discussion and Analysis4管理層討論與分析Corporate Governance and Other Information19企業管治及其他資料Independent Review Report25獨立審閱報告Interim Condensed Consolidated Statement of Profit or Loss27中期簡明綜合損益表Interim Condensed Consolidated Statement of Comprehensive Income29中期簡明綜合全面收益表Interim Condensed Consolidated Statement of Financial Position30中期簡明綜合財務狀況表Interim Condensed Consolidated Statement of Changes in Equity32中期簡明綜合權益變動表Interim Condensed Consolidated Statement of Cash Flows34中期簡明綜合現金流量表Notes to Interim Condensed Consolidated Financial Statements36中期簡明綜合財務報表附註 New Centur y Group Hong Kong Limited．新 世 紀 集 團 香 港 有 限 公 司Interim Report 2024中期報告 CORPORATE INFORMAT ION公司資料 董事會 BOARD OF DIRECTORSExecutive DirectorsMr. Ng Wee Keat(Chairman)Ms. Sio Ion Kuan(Deputy Chairman)Ms. Ng Siew Lang, Linda(Chief Operating Officer)Ms. Lilian NgMs. Chen Ka CheeMr. Yu Wai ManMs. Huang Si Teng 執行董事 黃偉傑先生（主席）蕭潤群女士（副主席）黃琇蘭女士（營運總裁）黃莉蓮女士陳格緻女士余偉文先生黃詩婷女士 獨立非執行董事張鎮國先生關啟健先生何友明先生黃卓雄先生 Independent Non-executive Directors Mr. Cheung Chun KwokMr. Kwan Kai Kin, KennethMr. Ho Yau MingMr. Wong Steve Cheuk Hung 審核委員會 張鎮國先生（主席）關啟健先生何友明先生黃卓雄先生 AUDIT COMMITTEE Mr. Cheung Chun Kwok(Chairman)Mr. Kwan Kai Kin, KennethMr. Ho Yau MingMr. Wong Steve Cheuk Hung 薪酬委員會 REMUNERATION COMMITTEE 張鎮國先生（主席）關啟健先生何友明先生黃卓雄先生黃偉傑先生陳格緻女士 Mr. Cheung Chun Kwok(Chairman)Mr. Kwan Kai Kin, KennethMr. Ho Yau MingMr. Wong Steve Cheuk HungMr. Ng Wee KeatMs. Chen Ka Chee 提名委員會 NOMINATION COMMITTEE Mr. Ng Wee Keat(Chairman)Ms. Chen Ka CheeMr. Cheung Chun KwokMr. Kwan Kai Kin, KennethMr. Ho Yau MingMr. Wong Steve Cheuk Hung 黃偉傑先生（主席）陳格緻女士張鎮國先生關啟健先生何友明先生黃卓雄先生 公司秘書吳雪儀女士 COMPANY SECRETARYMs. Ng Suet Yi 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS 香港干諾道中168-200號信德中心西翼38樓3808室 Unit 3808, 38th FloorWest Tower, Shun Tak Centre168-200 Connaught Road CentralHong Kong 主要往來銀行渣打銀行（香港）有限公司星展銀行（香港）有限公司恒生銀行有限公司東亞銀行有限公司 PRINCIPAL BANKERS Standard Chartered Bank (Hong Kong) LimitedDBS Bank (Hong Kong) LimitedHang Seng Bank LimitedThe Bank of East Asia, Limited 法律顧問 LEGAL ADVISOR 禮德齊伯禮律師行有限法律責任合夥香港鰂魚涌華蘭路18號太古坊港島東中心17樓 Reed Smith Richards Butler LLP17th Floor, One Island EastTaikoo Place18 Westlands RoadQuarry BayHong Kong 核數師 AUDITOR 安永會計師事務所執業會計師註冊公眾利益實體核數師香港鰂魚涌英皇道979號太古坊一座27樓 Ernst & YoungCertified Public AccountantsRegistered Public Interest Entity Auditor27/F, One Taikoo Place979 King’s RoadQuarry BayHong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th Floor NorthCedar House41 Cedar AvenueHamilton HM 12Bermuda 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 股份代號234 STOCK CODE234 網址www.ncgrp.com.hk WEBSITEwww.ncgrp.com.hk MANAGEME NT D ISCUSS ION A ND A NALYSIS管理層討論與分析 持續不利的外在因素，包括高利率及地緣政治緊張局勢，為香港房地產界別及整體經濟造成相當阻力。加上香港居民到大灣區購物之趨勢日盛，零售業疲弱之情況受到進一步影響，導致過去數月有多間零售商店倒閉。 Ongoingunfavourable external factors,including highinterestrates and geopolitical tensions,have createdconsiderableheadwinds for both the real estate sectorand the overall economy in Hong Kong. Together with theincreasing trend of Hong Kong residents shopping in theGreaterBay Area,the weakening retail sector has beenfurther affected, leading to many retail shops closed in thepast several months. 該等經濟挑戰亦反映於住宅物業市場。自二 零 二 三 年 十 二 月 以 來 及 截 至 本 報 告 期末，香港住宅物業市場之私人住宅價格已經 下 跌7.5%，彼 等 較 二 零 二 一 年 之 高 峰下挫27.7%。這一下跌標誌著自二零一六年八月以來住宅價格之最低水平，突顯出有關界別持續疲弱。減息之預期好處尚未浮現，導致市場在借貸成本高昂及買家信心減弱之情況下陷入困境。此外，負資產個案大幅增加使有關情況雪上加霜，個案數目由二零二四年三月底之32,073宗飆升26.9%至二零二四年九月底之40,713宗，為21年來新高。 Theseeconomic challenges are also reflected in theresidential property market. Since December 2023 andup to the end of the reporting period, private home pricesin Hong Kong’s residential property market have dropped7.5%, and they have tumbled 27.7% from their peak in2021. This decline marks the lowest level for home pricessinceAugust 2016,underscoring persistent weakness inthe sector. The anticipated benefits of interest rate cutshaveyet to materialise,leaving the market strugglingunder high borrowing costs and reduced buyer confidence.Furthermore,the situation has been exacerbated by asignificant increase in negative equity cases, which surgedby 26.9% from 32,073 cases at the end of March 2024 toa 21-year high of 40,713 cases at the end of September2024. 鑑於本集團主要從事放債、物業投資及證券買賣，該等不利市場狀況無可避免地影響了其表現，導致於截至二零二四年九月三十日止六個月（「本期間」），本公司擁有人應佔溢利轉為虧損。具體而言，抵債資產的減值虧損撥備以及有關按揭貸款之應收貸款及利息的減值虧損撥備兩者均有增加。由於借款人須面對利率高企及物業價值下降之情況，導致違約率上升及潛在損失撥備增加，因此，按揭貸款業務面臨困難。此外，於本期間，投資物業錄得公平價值虧損，與去年同期的公平價值收益形成對比。有關下降主要反映於本期間香港物業估值顯著下降，而新加坡投資物業並無公平價值變動。 Giventhat the Group is principally engaged in moneylending, proper