国际商业结算中期报告 2024

Corporate Information2公司資料Report on Review of Condensed ConsolidatedFinancial Statements4簡明綜合財務報表審閱報告Condensed Consolidated Statement of Profit or Lossand Other Comprehensive Income6簡明綜合損益及其他全面收益表Condensed Consolidated Statement ofFinancial Position9簡明綜合財務狀況表Condensed Consolidated Statement ofChanges in Equity11簡明綜合權益變動表Condensed Consolidated Statement ofCash Flows12簡明綜合現金流量表Notes to the Condensed ConsolidatedFinancial Statements14簡明綜合財務報表附註Management Discussion and Analysis53管理層討論及分析Additional Information75其他資料 Corporate Information公司資料 董事會 BOARD OF DIRECTORS 執行董事袁亮陳少達 Executive DirectorsYuen LeongChan Siu Tat 非執行董事劉雨 Non-executive DirectorLiu Yu 獨立非執行董事葉勇陳嵐冉王建平 Independent Non-executive DirectorsYap YungChen LanranWong Kin Ping 公司秘書 COMPANY SECRETARY 黃麗嬌 Wong Lai Kiu AUDITOR 先機會計師行有限公司執業會計師註冊公眾利益實體核數師 CL Partners CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditor 審核委員會 AUDIT COMMITTEE 葉勇（主席）王建平陳嵐冉 Yap Yung(chairman)Wong Kin PingChen Lanran 薪酬委員會 REMUNERATION COMMITTEE 王建平（主席）陳少達葉勇陳嵐冉 Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran 提名委員會 NOMINATION COMMITTEE 王建平（主席）陳少達葉勇陳嵐冉 Wong Kin Ping(chairman)Chan Siu TatYap YungChen Lanran Corporate Information公司資料 註冊辦事處 REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda 總辦事處及香港主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港銅鑼灣告士打道255-257號信和廣場31樓3103室 Unit 3103, 31/FSino Plaza255-257 Gloucester RoadCauseway BayHong Kong 主要股份過戶登記處 PRINCIPAL SHARE REGISTRAR 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 卓佳秘書商務有限公司香港夏慤道16號遠東金融中心17樓 Tricor Secretaries Limited17th FloorFar East Finance Centre16 Harcourt RoadHong Kong 股份代號 STOCK CODE 00147 00147 公司網址www.147hk.com COMPANY WEBSITE www.147hk.com Report on Review of Condensed Consolidated Financial Statements簡明綜合財務報表審閱報告 致國際商業結算控股有限公司董事會 TO THE BOARD OF DIRECTORS OF INTERNATIONAL BUSINESSSETTLEMENT HOLDINGS LIMITED （於百慕達註冊成立之有限公司） (Incorporated in Bermuda with limited liability) INTRODUCTION 引言 本 核 數 師 已 審 閱 載 於 第6至52頁 之 國 際 商 業 結算 控 股 有 限 公 司（以 下 簡 稱「貴 公 司」）及 其 附屬公司（以下統稱（「貴集團」）之簡明綜合財務報表，當中包括截至二零二四年九月三十日之簡明綜合財務狀況表與截至該日止六個月期間之相關簡明綜合損益及其他全面收益表、簡明綜合權益變動表及簡明綜合現金流量表，以及若干說明附註。香港聯合交易所有限公司證券上市規則規定，就中期財務資料編製之報告須符合當中有關條文及香港會計師公會頒佈之香港會計準則第34號「中期財務報告」（「香港會計準 則 第34號」）。貴 公 司 董 事 須 對 根 據 香 港 會計準則第34號編製及呈列的該等簡明綜合財務報表負責。本核數師之責任是根據本核數師之審閱對該等簡明綜合財務報表作出結論，並僅向閣下（作為整體）按照委聘之協定條款呈報我 們 之 結 論，除 此 之 外 本 報 告 別 無 其 他 目 的。本核數師不會就本報告之內容向任何其他人士負上或承擔任何責任。 We have reviewed the condensed consolidated financial statementsofInternational Business Settlement Holdings Limited (the“Company”) and its subsidiaries (collectively referred to as the“Group”) set out on pages 6 to 52, which comprise the condensedconsolidated statement of financial position as of 30 September2024 and the related condensed consolidated statement of profitor loss and other comprehensive income, condensed consolidatedstatement ofchanges in equity and condensed consolidatedstatement of cash flows for the six-month period then ended,and certain explanatory notes. The Rules Governing the Listing ofSecurities on The Stock Exchange of Hong Kong Limited require thepreparation of a report on interim financial information to be incompliance with the relevant provisions thereof and Hong KongAccounting Standard 34 “Interim Financial Reporting” (“HKAS 34”)issued by the Hong Kong Institute of Certified Public Accountants.The directors of the Company are responsible for the preparationand presentation ofthese condensed consolidated financialstatements in accordance with HKAS 34. Our responsibility is toexpress a conclusion on these condensed consolidated financialstatements based on our review, and to report our conclusionsolely to you, as a body, in accordance with our agreed termsof engagement, and for no other purpose. We do not assumeresponsibility towards or accept liability to any other person for thecontents of this report. Report on Review of Condensed Consolidated Financial Statements簡明綜合財務報表審閱報告 審閱範圍 SCOPE OF REVIEW 本核數師已根據香港會計師公會頒佈之香港審閱 工 作 準 則 第2410號「由 實 體 的 獨 立 核 數 師 執行中期財務資料之審閱」（「香港審閱工作準則第2410號」）進行審閱。審閱該等簡明綜合財務報表包括向主要負責財務及會計事務之人士作出 查 詢，並 應 用 分 析 性 及 其 他 審 閱 程 序。審 閱範 圍 遠 小 於 根 據 香 港 審 計 準 則 進 行 審 計 之 範圍，故不能令本核數師保證本核數師將知悉在審 計 中 可 能 發 現 之 所 有 重 大 事 項。因 此，本 核數師不會發表審計意見。 We conducted our review in accordance with Hong Kong Standardon Review Engagements 2410 “Review ofInterim FinancialInformation Performed by the Independent Auditor of the Entity”(“HKSRE 2410”) issued by the Hong Kong Institute of Certified PublicAccountants. A review of these condensed consolidated financialstatements consists of making inquiries, primarily of personsresponsible for financial and accounting matters, and applyinganalytical and other rev