环球数码创意2024年报

Global Digital Creations Holdings Limited （於百慕達註冊成立之有限公司）(Incorporated in Bermuda with limited liability)(Stock Code 股份代號: 8271) CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED (THE“STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies towhich a higher investment risk may be attached than other companies listed on the Stock Exchange.Prospective investors should be aware of the potential risks of investing in such companies andshould make the decision to invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is arisk that securities traded on GEM may be more susceptible to high market volatility than securitiestraded on the main board of the Stock Exchange and no assurance is given that there will be a liquidmarket in the securities traded on GEM. Hong Kong Exchanges and Clearing Limited and the Stock Exchange take no responsibility for the contentsof this report, make no representation as to its accuracy or completeness and expressly disclaim anyliability whatsoever for any loss howsoever arising from or in reliance upon the whole or any part of thecontents of this report. This report, for which the directors (the“Director(s)”) of Global Digital Creations Holdings Limited (the“Company”) collectively and individually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of the Stock Exchange (the“GEM ListingRules”) for the purpose of giving information with regard to the Company. The Directors, having made allreasonable enquiries, confirm that to the best of their knowledge and belief the information contained inthis report is accurate and complete in all material respects and not misleading or deceptive, and there areno other matters the omission of which would make any statement herein or this report misleading. 香港聯合交易所有限公司（「聯交所」）GEM的特色 GEM的定位，乃為中小型公司提供一個上市的市場，此等公司相比起其他在聯交所主板上市的公司帶有較高投資風險。有意投資的人士應了解投資於該等公司的潛在風險，並應經過審慎周詳的考慮後方作出投資決定。 由於GEM上市公司普遍為中小型公司，在GEM買賣的證券可能會較於聯交所主板買賣之證券承受較大的市場波動風險，同時無法保證在GEM買賣的證券會有高流通量的市場。 CONTENTS目錄 3GDC’S VISION, MISSION, VALUES ANDSTRATEGIC POSITIONING4CORPORATE INFORMATION6BIOGRAPHIES OF DIRECTORS ANDSENIOR MANAGEMENT10CHAIRMAN’S STATEMENT13MANAGEMENT DISCUSSION AND ANALYSIS22CORPORATE GOVERNANCE REPORT48ENVIRONMENTAL, SOCIAL AND GOVERNANCEREPORT88REPORT OF THE DIRECTORS104INDEPENDENT AUDITOR’S REPORT112CONSOLIDATED STATEMENT OFCOMPREHENSIVE INCOME114CONSOLIDATED STATEMENT OF FINANCIALPOSITION116CONSOLIDATED STATEMENT OF CHANGES INEQUITY117CONSOLIDATED STATEMENT OF CASH FLOWS118NOTES TO THE CONSOLIDATED FINANCIALSTATEMENTS231FIVE YEARS FINANCIAL SUMMARY232PARTICULARS OF INVESTMENT PROPERTY GDC’S VISION, MISSION,VALUE AND STRATEGIC POSITIONING環球數碼的願景、使命、價值和戰略定位 STRATEGIC POSITIONING戰略定位 VISION願景 使命MISSION VALUES價值 Unleash the potential ofdigital visual technologyand present wonderfulChinese stories釋放數位視覺科技潛力，呈現精彩中國故事 Safeguard our kidness,operate in delicate manner,embrace changes, andachieve win-win outcomes善意值守｜精細運營擁抱變化｜合作共贏 China’s leading digital assetmanagement group中國領先的數字資產管理集團 Let each city have aunique cultural name card讓每座城市擁有一張獨特的文化名片 GDC's Three Strategies:Digital and Visual Technology→Virtual Reality→Digital IP Assets CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS Executive Directors Mr. Xu Liang(Chairman)Mr. Feng Xianhuai(Managing Director)(appointed on 3 August 2024)Mr. Wang Hongpeng (resigned on 16 March 2025)Mr. Xiao Yong (resigned on 20 May 2024) Non-executive DirectorMr. Chen Zheng(Deputy Chairman) Independent Non-executive Directors Mr. Lam Yiu KinMr. Zheng XiaodongMs. Wu ChunhuaMs. Yang Siwei (appointed on 19 August 2024)Prof. Japhet Sebastian Law (retired on 24 May 2024)Mr. Li Yao (resigned on 1 August 2024) 執行委員會 EXECUTIVE COMMITTEE Mr. Xu Liang(Chairman)Mr. Feng Xianhuai(Managing Director)(appointed on 3 August 2024)Mr. Wang Hongpeng (resigned on 16 March 2025)Mr. Xiao Yong (resigned on 20 May 2024) 20248320253162024520 審核委員會 AUDIT COMMITTEE Mr. Lam Yiu Kin(Chairman)Mr. Zheng XiaodongMs. Wu Chunhua(appointed as a member on 1 August 2024)Prof. Japhet Sebastian Law (retired on 24 May 2024)Mr. Li Yao (appointed as a member on 24 May 2024 andresigned on 1 August 2024) 20248120245242024524202481 提名委員會 NOMINATION COMMITTEE Mr. Xu Liang(Chairman)Mr. Lam Yiu KinMr. Zheng XiaodongMs. Wu Chunhua (appointed as a member on 24 May 2024)Prof. Japhet Sebastian Law (retired on 24 May 2024) 薪酬委員會 REMUNERATION COMMITTEE Ms. Wu Chunhua(Chairman)(appointed as Chairman & member on 24 May 2024)Mr. Xu Liang(Vice Chairman)Mr. Lam Yiu KinMr. Zheng XiaodongProf. Japhet Sebastian Law(retired on 24 May 2024) 2024524 AUTHORISED REPRESENTATIVES Mr. Xu LiangMr. Shang Yuxiong CORPORATE INFORMATION公司資料 公司秘書 COMPANY SECRETARY Mr. Shang YuxiongMember of Hong Kong Institute ofCertified Public Accountants 核數師 AUDITOR P