中国铸晨81二零二四年年度报告

ANNUAL REPORT2024 CONTENTS目 錄 Corporate Information2公司資料 Financial Section財務部份 Independent Auditor’s Report120獨立核數師報告書 Chairman’s Statement4主席報告 Management Discussion and Analysis9管理層討論與分析 Consolidated Statement of Profit orLoss and Other ComprehensiveIncome125綜合損益及其他全面收益表 Particulars of Major Investments held bythe Group12本集團持有之主要投資之詳情 Consolidated Statement of FinancialPosition126綜合財務狀況報表 Corporate Governance Report23企業管治報告 Consolidated Statement of Changesin Equity128綜合權益變動報表 Environmental, Social and GovernanceReport49環境、社會及管治報告 Consolidated Statement of CashFlows129綜合現金流量表 Taskforce on Climate-related FinancialDisclosures (“TCFD”) Report95氣候相關財務披露工作小組（「TCFD」）報告 Notes to the Consolidated FinancialStatements131綜合財務報表附註 Biography of Directors104董事之履歷 CORPORATE INFORMATION公司資料 林文燦博士 BOARD OF DIRECTORSChairman and Non-executive DirectorDr. Lam Man Chan 李國樑先生 Executive DirectorMr. Lee Kwok Leung 吳志揚博士譚旭生先生羅素芬女士 Independent Non-executive DirectorsDr. Ng Chi Yeung, SimonMr. Tam Yuk Sang, SammyMs. Law So Fun AUDIT COMMITTEEMr. Tam Yuk Sang, Sammy(Chairman)Dr. Ng Chi Yeung, SimonMs. Law So Fun 譚旭生先生（主席）吳志揚博士羅素芬女士 REMUNERATION COMMITTEEMr. Tam Yuk Sang, Sammy(Chairman)Dr. Ng Chi Yeung, SimonMs. Law So Fun 譚旭生先生（主席）吳志揚博士羅素芬女士 吳志揚博士（主席）李國樑先生譚旭生先生羅素芬女士 NOMINATION COMMITTEE Dr. Ng Chi Yeung, Simon(Chairman)Mr. Lee Kwok LeungMr. Tam Yuk Sang, SammyMs. Law So Fun COMPANY SECRETARYMs. Cheng Suk Fun 鄭淑芬女士 羅申美會計師事務所執業會計師註冊公眾利益實體核數師 AUDITOR RSM Hong KongCertified Public AccountantsRegistered Public Interest Entity Auditor INVESTMENT MANAGERSuccess Advance Investments Limited 駿程投資有限公司 PRINCIPAL BANKERS 創興銀行有限公司香港上海滙豐銀行有限公司集友銀行有限公司 Chong Hing Bank LimitedThe Hongkong and Shanghai Banking Corporation LimitedChiyu Banking Corporation Limited 創興銀行有限公司 CUSTODIANChong Hing Bank Limited SOLICITORSAs to Hong Kong LawSidley Austin 香港法律方面盛德國際律師事務所 百慕達法律方面毅柏律師事務所 As to Bermuda LawAppleby Victoria Place,5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda REGISTERED OFFICE Victoria Place,5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda PRINCIPAL PLACE OF BUSINESS IN HONG KONG 香港九龍紅磡民樂街21號富高工業中心B座9樓18室 Flat 18, 9/F. Block B, Focal Industrial Centre,21 Man Lok Street, Hunghom, Kowloon,Hong Kong PRINCIPAL SHARE REGISTRAR AND TRANSFER AGENT INBERMUDA Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda Ocorian Management (Bermuda) LimitedVictoria Place, 5th Floor, 31 Victoria Street,Hamilton HM 10, Bermuda BRANCH SHARE REGISTRAR AND TRANSFER OFFICE INHONG KONG 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 Centre,16 Harcourt Road,Hong Kong http://www.hk0810.com.hkhttp://www.irasia.com/listco/hk/810 WEBSITEhttp://www.hk0810.com.hkhttp://www.irasia.com/listco/hk/810 810 STOCK CODE810 CHAIRMAN’S STATEMENT主席報告 On behalf of the Board of Directors (the” Board”), I am pleased topresent the Annual Report of China Castson 81 Finance CompanyLimited (the “Company”) and its subsidiaries (collectively the“Group”) for the year ended 31 December 2024. The Company isan investment company pursuant to Chapter 21 of the RulesGoverning the Listing of Securities of The Stock Exchange of HongKong Limited (the “Listing Rules”). 本人謹代表董事會（「董事會」）欣然提呈中國鑄晨81金融有限公司（「本公司」）及其附屬公司（統稱「本集團」）截至二零二四年十二月三十一日止年度之年度報告。本公司為一間根據香港聯合交易所有限公司證券上市規則（「上市規則」）第二十一章所指之投資公司。 DIVIDEND The Board does not recommend the payment of a final dividendfor the year ended 31 December 2024 (2023: Nil). 董事會不建議就截至二零二四年十二月三十一日止年度派付末期股息（二零二三年：無）。 KEY PERFORMANCE INDICATOR As at 31 December 2024, our net asset value amounted to aboutHK$31.9 million and decreased by about HK$17.4 million, ascompared to that of last year. During the year, the Group sufferedan operational loss of about HK$21.6 million (2023: HK$6.3million). 於二零二四年十二月三十一日，我們的資產淨值約為31,900,000港元，較去年減少約17,400,000港元。年內，本集團蒙受營運虧損約21,600,000港元（二零二三年：6,300,000港元）。 INVESTMENT PORTFOLIO COMPOSITION As at 31 December 2024, the Group’s portfolio value decreased byHK$11.2 million and amounted to about HK$20.1 million. Ourportfolio comprised a mix of Hong Kong-listed equities which wereclassified as financial assets at fair value through profit or loss. Thecurrent and non-current portions of the listed equities portfoliowere in the amount of about HK$11.7 million and HK$8.4 million,respectively. 於 二 零 二 四 年 十 二 月 三 十 一 日，本 集 團 組 合 價值減少11,200,000港元，金額約為20,100,000港元。我 們 的 組 合 由 不 同 的 香 港 上 市 股 本 組 成，全 部 分 類 為 按 公 允 值 計 入 損 益 之 金 融 資 產。上市 股 本 組 合 之 流 動 及 非 流 動 部 分 金 額 分 別 約 為11,700,000港元及8,400,000港元。 REVIEW OF OPERATIONS Market Review 美國方面，年內道瓊斯指數、納斯達克指數及標準 普 爾 指 數 分 別 上 升12.9%、28.6%及23.3%。隨著通脹緩和的跡象顯現，主要央行啟動了貨幣寬鬆政策，市場看漲氣氛轉趨熾熱。二零二四年九月至二零二四年十二月間，美國聯邦儲備局三度減息共100個基點。在人工智能產業良好的發展前景加持下，對利率敏感的美國科技股跑贏大市，美國繼續錄得堅韌的經濟數據。市場憧憬美國新一屆政府上台後會出台鬆綁金融業、減稅及增加開支等親商政策，對經濟前景抱有樂觀情緒。 During the year, in the US, the Dow, Nasdaq and S&P500 rose12.9%, 28.6% and 23.3% respectively. Market sentiment turnedbullish as maj