中国燃气2024/25 中期报告

02Corporate Information04Condensed Consolidated Statement of Profit orLoss and Other Comprehensive Income06Condensed Consolidated Statement of Financial Position08Condensed Consolidated Statement of Changes in Equity10Condensed Consolidated Statement of Cash Flows11Notes to the Condensed Consolidated Financial Statements30Management Discussion and Analysis47Prospects50Dividend51Corporate Governance52Disclosure of Interests69Other Disclosures Corporate Information BOARD OF DIRECTORS Executive Directors Mr. LIU Ming Hui(Chairman and President)Mr. HUANG Yong(Executive President)Mr. ZHU WeiweiMs. LI ChingMs. LIU Chang(Vice President)Mr. ZHAO Kun(Vice President) Non-executive Directors Mr. XIONG Bin(Vice Chairman)Prof. Liu MingxingMr. JIANG XinhaoMr. Ayush GUPTA Ayush GUPTA Independent Non-executive Directors Mr. ZHAO YuhuaDr. MAO ErwanMs. CHEN YanyanMr. ZHANG LingDr. MA Weihua COMPANY SECRETARY Ms. CHAN Wing Ki AUDITORS • Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors PRINCIPAL BANKS Industrial and Commercial Bank of China LimitedChina Development BankAgricultural Bank of China LimitedAsian Development BankBank of China LimitedBank of Communications Co., Ltd.China Merchants Bank Co., Ltd.Hong Kong and Shanghai Banking Corporation LimitedHang Seng Bank LimitedMUFG Bank Ltd.Australia and New Zealand Banking Group Limited Corporate Information (continued) HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN CHINA China Gas Building188 Meiyuan RoadLuohu DistrictShenzhenGuangdong ProvinceChina 188 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG Room 160116th Floor, Capital Centre151 Gloucester RoadWan ChaiHong Kong 151161601 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL SHARE REGISTRAR AND TRANSFER 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 HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1831717121716 Computershare Hong Kong Investor Services LimitedShops 1712–171617th Floor, Hopewell Centre183 Queen’s Road EastWan ChaiHong Kong INVESTOR RELATIONS Telephone: (852) 2877 0800Facsimile: (852) 2877 0633E-mail: investor@chinagasholdings.com.hk (852) 2877 0800(852) 2877 0633investor@chinagasholdings.com.hk STOCK CODE 384 384 WEBSITE www.chinagasholdings.com.hk www.chinagasholdings.com.hk 2024/2503 Condensed Consolidated Statement of Profi t or Loss and Other Comprehensive Income For the six months ended 30 September 2024 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income (continued) For the six months ended 30 September 2024 Condensed Consolidated Statement of Financial Position At 30 September 2024 Condensed Consolidated Statement of Financial Position (continued) At 30 September 2024 Condensed Consolidated Statement of Changes in Equity For the six months ended 30 September 2024 Condensed Consolidated Statement of Changes in Equity (continued) For the six months ended 30 September 2024 Condensed Consolidated Statement of Cash Flows For the six months ended 30 September 2024 Notes to the Condensed Consolidated Financial Statements For the six months ended 30 September 2024 1. 1.BASIS OF PREPARATION The condensed consolidated financial statements havebeen prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting” issuedby the Hong Kong Institute of Certified Public Accountants(“HKICPA”) as well as with the applicable disclosurerequirements of Appendix D2 to the Rules Governing theListing of Securities on The Stock Exchange of Hong KongLimited (the “Listing Rules”). 34D2 2.PRINCIPAL ACCOUNTING POLICIES 2. The condensed consolidated financial statements havebeen prepared on the historical cost basis except for certaininvestment properties and certain financial instrumentsthat are measured at fair value at the end of each reportingperiod. Other than additional accounting policies resulting fromapplication of new and amendments to Hong KongFinancial Reporting Standards (“HKFRSs”), the accountingpolicies and methods of computation used in thecondensed consolidated financial statements for the sixmonths ended 30 September 2024 are the same as thosepresented in the Group’s annual financial statements for theyear ended 31 March 2024. Notes to the Condensed Consolidated Financial Statements (continued) For the six months ended 30 September 2024 2. 2.PRINCIPAL ACCOUNTING POLICIES(continued) 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 April 2024 forthe preparation of the Group’s condensed consolidatedfinancial statements: The appli