亚证地产2024年年报

2024ANNUAL REPORT 目錄Contents 57獨立核數師報告Independent Auditor’s Report63綜合損益表Consolidated Statement of Profit or Loss64綜合損益及其他全面收益表Consolidated Statement of Profit or Loss andOther Comprehensive Income65綜合財務狀況表Consolidated Statement of Financial Position67綜合權益變動表Consolidated Statement of Changes in Equity68綜合現金流動表Consolidated Statement of Cash Flows70綜合財務報表附註Notes to the Consolidated Financial Statements168集團財務資料摘要Summary of the Group’s Financial Information 5管理層討論及分析Management Discussion and Analysis 5業務回顧Business Review 6財務回顧Financial Review 11主要物業資料Particulars of Major Properties 12企業管治報告Corporate Governance Report 公司資料 CORPORATE INFORMATION 董事會 Board of Directors Executive Directors Patrick Lee Seng Wei,ChairmanLee Shu Yin,Chief ExecutiveEdwin Lo King YauTao Tsan Sang 李成偉，主席李樹賢，行政總裁勞景祐杜燦生 Independent Non-Executive Directors Li Chak HungLisa Yang Lai SumCheng Chi Kin 李澤雄楊麗琛鄭子堅 執行委員會 Executive Committee Patrick Lee Seng Wei,ChairmanLee Shu YinEdwin Lo King YauTao Tsan Sang 李成偉，主席李樹賢勞景祐杜燦生 審核委員會 Audit Committee Li Chak Hung,ChairmanLisa Yang Lai SumCheng Chi Kin 李澤雄，主席楊麗琛鄭子堅 薪酬委員會 Remuneration Committee Cheng Chi Kin,ChairmanLi Chak HungLisa Yang Lai Sum 鄭子堅，主席李澤雄楊麗琛 提名委員會 Nomination Committee Li Chak Hung,ChairmanLisa Yang Lai SumCheng Chi Kin 李澤雄，主席楊麗琛鄭子堅 公司資料（續） CORPORATE INFORMATION (continued) 主要往來銀行 Principal Bankers 中國信託商業銀行股份有限公司中國銀行（香港）有限公司大新銀行有限公司台北富邦商業銀行股份有限公司恒生銀行有限公司中國工商銀行（亞洲）有限公司 CTBC Bank Co., Ltd.Bank of China (Hong Kong) LimitedDah Sing Bank, LimitedTaipei Fubon Commercial Bank Co., Ltd.Hang Seng Bank, LimitedIndustrial and Commercial Bank of China (Asia) Limited 註冊辦事處 Registered Office 9th Floor, Allied Kajima Building138 Gloucester Road, Wanchai, Hong KongTel.:2828 0288Fax:2801 4975E-mail:info@asiasec.com.hk 香港灣仔告士打道138號聯合鹿島大廈9樓電話：2828 0288傳真：2801 4975電郵：info@asiasec.com.hk 股份過戶登記處 Share Registrar Tricor Investor Services Limited17th Floor, Far East Finance Centre16 Harcourt Road, Hong Kong 卓佳證券登記有限公司香港夏慤道16號遠東金融中心17樓 公司秘書 Company Secretary Sit Po Ling 薛寶鈴 核數師 Auditor 德勤•關黃陳方會計師行註冊公眾利益實體核數師 Deloitte Touche TohmatsuRegistered Public Interest Entity Auditors 律師 Solicitors 胡百全律師事務所咸頓金仕騰律師行 P. C. Woo & Co.Hampton, Winter and Glynn 股份代號 Stock Code 271 271 網站 Websites http://www.asiasec.com.hkhttp://www.irasia.com/listco/hk/asiasecproperties/index.htm http://www.asiasec.com.hkhttp://www.irasia.com/listco/hk/asiasecproperties/index.htm CHAIRMAN’S STATEMENT 主席報告 本人欣然宣佈二零二四年之全年業績。 I am pleased to present to you the annual results for 2024. 財務業績 Financial Results 本 集 團 截 至 二 零 二 四 年 十 二 月 三 十 一 日 止 年度 之 收 入 為47,286,000港 元（ 二 零 二 三 年 ：46,884,000港元），較去年增加402,000港元或1%。本年度虧損為74,752,000港元（二零二三年：年度溢利為264,999,000港元）。本集團財務業績轉變之主要原因為： The revenue of the Group for the year ended 31st December,2024 was HK$47,286,000 (2023: HK$46,884,000), an increaseof HK$402,000 or 1% compared to the year before. The loss forthe year amounted to HK$74,752,000 (2023: profit for the yearof HK$264,999,000) representing the change of the financialperformance of the Group were primarily attributable to: 1.投資物業之公允價值虧損為67,862,000港元，相比去年投資物業之公允價值收益為259,453,000港元；及 1.a fair value loss of investment properties of HK$67,862,000as compared to a fair value gain of investment properties ofHK$259,453,000 in last year; and 2.an increase in finance costs of HK$15,884,000, which wasmainly due to the finance costs charged for the current year inrespect of an other borrowing raised in the second half of lastyear was higher than that in last year. 2.融資成本增加15,884,000港元，其主要由於去年下半年所借之其他借款相關的融資成本在本年高於去年。 每股虧損為6.03港仙（二零二三年：每股盈利為21.36港仙），而於二零二四年十二月三十一日，每股資產淨值為1.40港元（二零二三年：1.47港元）。 Loss per share amounted to HK6.03 cents (2023: earnings per shareof HK21.36 cents), while the net asset value per share was HK$1.40as at 31st December, 2024 (2023: HK$1.47). 股息 Dividend 董事會不建議宣派截至二零二四年十二月三十一日止年度之任何股息（二零二三年：無）。 The Board does not recommend the payment of any dividend for theyear ended 31st December, 2024 (2023: Nil). 主席報告（續） CHAIRMAN’S STATEMENT (continued) 暫停辦理股份過戶登記 CLOSURE OF REGISTER OF MEMBERS For determining the entitlement to attend and vote at theforthcoming annual general meeting of the Company (“2025AGM”) The 2025 AGM is scheduled to be held on Wednesday, 21st May,2025. For determining the entitlement to attend and vote at the 2025AGM, the register of members of the Company will be closed fromFriday, 16th May, 2025 to Wednesday, 21st May, 2025 (both daysinclusive), during which period no transfer of shares of the Companywill be registered. In order for a Shareholder to be eligible to attendand vote at the 2025 AGM, all transfer forms accompanied by therelevant share certificates must be lodged with the Company’s shareregistrar, Tricor Investor Services Limited of 17th Floor, Far EastFinance Centre, 16 Harcourt Road, Hong Kong for registration notlater than 4:30 p.m. on Thursday, 15th May, 2025. 二零二五年股東週年大會預定於二零二五年五月二十一日（星期三）舉行。為釐定出席二零二五年股東週年大會並於會上投票的資格，本公司將於二零二五年