佳华百货控股年报 2024

2024ANNUALREPORT年報 Contents目錄 公司資料2董事長報告6董事及高層管理人員簡歷11管理層討論及分析16企業管治報告38董事會報告51獨立核數師報告65綜合全面收益表73綜合財務狀況表74綜合權益變動表76綜合現金流量表77綜合財務報表附註79物業詳情182五年財務概要183 Corporate InformationChairman’s StatementBiography of Directors and Senior ManagementManagement Discussion and AnalysisCorporate Governance ReportReport of the DirectorsIndependent Auditor’s ReportConsolidated Statement of Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsParticulars of PropertiesFive-Year Financial Summary CORPORATE INFORMATION公司資料 股份代號00602 STOCK CODE00602 REGISTERED OFFICECricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 註冊辦事處 Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 香港總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN HONG KONG 香港九龍尖沙咀廣東道5號海港城海洋中心7樓715室 Suite 715, 7th FloorOcean Centre, Harbour City5 Canton RoadTsimshatsuiKowloonHong Kong 中國總辦事處及主要營業地點 HEAD OFFICE AND PRINCIPAL PLACE OFBUSINESS IN THE PRC 中國深圳市寶安中心區新湖路246號佳華名苑4樓 4/FJiahua Ming YuanNo. 246 Xinhu RoadBaoan Central DistrictShenzhenThe PRC 公司網站www.szbjh.com COMPANY WEBSITEwww.szbjh.com 核數師香港立信德豪會計師事務所有限公司執業會計師及香港註冊公眾利益實體核數師 AUDITOR BDO LimitedCertified Public Accountants and Registered PublicInterest Entity Auditor25th FloorWing On Centre111 Connaught Road CentralHong Kong 香港干諾道中111號永安中心25樓 授權代表莊陸坤先生何悅利先生 AUTHORISED REPRESENTATIVESMr. Zhuang Lu KunMr. Ho Yuet Lee, Leo Corporate Information (Continued)公司資料（續） 公司法律顧問香港法律胡關李羅律師行香港中環康樂廣場1號怡和大廈26樓 LEGAL ADVISERS TO THE COMPANYAs to Hong Kong law Woo Kwan Lee & Lo26th Floor, Jardine House1 Connaught PlaceCentralHong Kong 開曼群島法律 As to the Cayman Islands lawConyers Dill & PearmanCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Conyers Dill & PearmanCricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands 中國法律 As to PRC law 廣東品方律師事務所中國深圳市寶安二區龍井路華業大廈412–415室 Guangdong Pinfang Law FirmRoom 412–415Huaye Building Longjin RoadBaoan Second DistrictShenzhenThe PRC 主要股份過戶登記處 PRINCIPAL SHARE REGISTRARAND TRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building DP.O. Box 1586Gardenia CourtCamana BayGrand Cayman, KY1-1100Cayman Islands 香港股份過戶登記分處 BRANCH SHARE REGISTRAR AND TRANSFEROFFICE IN 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 Tricor Investor Services Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong Location of Jiahua Storesand Shopping Malls 佳華商場及購物中心位置圖 Bantian Shopping Mall (include Bantian Store)坂田購物中心（含坂田店） Chairman’sStatement董事長報告 CHAIRMAN’S STATEMENT董事長報告 尊敬的各位股東： 今年，世界經濟整體呈現溫和增長、緩慢復甦 態 勢 ， 但 與 此 同 時 ， 風 險 和 阻 力 不 斷 積聚，變數與波動也有所增多，增長前景面臨更大挑戰。中國經濟延續回升向好態勢，繼續貢獻「穩」的支撐和「進」的動力，並持續通過改革培育新質生產力、推動高質量發展，為世界經濟注入新動能。國際貨幣基金組織評價當前世界經濟走勢。認為世界經濟總體維持緩慢復甦態勢，但失衡狀況加劇。 In this year, the world economy as a whole showed a trend ofmoderate growth and slow recovery, but at the same time, risks andresistance continued to accumulate, variables and fluctuations alsoincreased, and the growth prospects faced greater challenges. China’seconomy continued to recover and improve, continued to contributeto the support of “stability” and the driving force of “progress”, andcontinued to cultivate new quality productivity and promote high-quality development through reform, injecting new momentum into theworld economy. The International Monetary Fund (“IMF”) evaluates thecurrent trend of the world economy and comments that there is a slowrecovery trend, but the imbalance worsened. Chairman’s Statement (Continued)董事長報告（續） 首先，發達經濟體復甦落差進一步擴大，歐洲經濟增長再次落後於美國，且美國增長提速、歐洲疲態突顯。今年第二季度，美國實際國內生產總值按年率計算增長2.8%；同期歐元區國內生產總值環比保持一季度的低增長態勢，其中德國、瑞典和匈牙利經濟出現不同程度的萎縮。美國通過擴大舉債和補貼等方式刺激消費、擴大生產，為自身經濟帶來增量；另一方面，美國產業政策拉攏歐洲製造業向美國遷移，進一步削弱歐洲經濟風險。 First, the recovery gap of developed economies has further widened.Europe’s economic growth has once again lagged behind that of theUnited States (“USA”), and the USA’s growth has accelerated whileEurope’s weakness which has become more prominent. In the secondquarter of this year, the real Gross Domestic Products (“GDP”) of theUSA grew by 2.8% on an annualized basis; during the period, the GDPof the eurozone maintained the low growth trend of the first quarter,among which the economies of Germany, Sweden and Hungarycontracted to varying degrees. The USA has stimulated consumptionand increased production by expanding debt and subsidies, bringingincremental growth to its economy; on the other hand, the USAindustrial policy has pulled European manufacturing to migrate to theUSA, further weakening the economic risks of Europe. 其次，貨幣政策節奏更趨複雜。去年被德國超 越 、 國 內 生 產 總 值 降 至 世 界 第 四 位 的 日本，今年第二季度實際國內生產總值環比有所增長，雖然復甦超出預期，但日本政府預測的全年經濟正面臨日美貨幣政策差異帶來的更大風險。 Secondly, the rhythm of monetary policy has become com