环球信贷集团2025 中期报告

2025Interim Report CONTENTS目錄 Corporate Information公司資料Report on Review of the Condensed Consolidated Interim Financial Information簡明合併中期財務資料審閱報告Condensed Consolidated Interim Statement of Comprehensive Income簡明合併中期綜合收益表Condensed Consolidated Interim Statement of Financial Position簡明合併中期財務狀況表Condensed Consolidated Interim Statement of Changes in Equity簡明合併中期權益變動表Condensed Consolidated Interim Statement of Cash Flows簡明合併中期現金流量表Notes to the Condensed Consolidated Interim Financial Information簡明合併中期財務資料附註Management Discussion and Analysis管理層討論及分析Other Information其他資料2467911123646 Corporate Information公司資料 DIRECTORS AND BOARD COMMITTEESDIRECTORSExecutive Directors 王瑤女士（主席及總裁）金曉琴女士葉莉盈女士 Ms. Wang Yao(Chairman and Chief Executive)Ms. Jin XiaoqinMs. Yip Lee Ying Independent Non-executive DirectorsDr. Ng Lai Man, CarmenMr. Man Yiu Kwong, NickMr. Pao Ping Wing 吳麗文博士文耀光先生浦炳榮先生 吳麗文博士（主席）文耀光先生浦炳榮先生 BOARD COMMITTEESAudit CommitteeDr. Ng Lai Man, Carmen(Chairman)Mr. Man Yiu Kwong, NickMr. Pao Ping Wing 文耀光先生（主席）吳麗文博士王瑤女士浦炳榮先生 Remuneration CommitteeMr. Man Yiu Kwong, Nick(Chairman)Dr. Ng Lai Man, CarmenMs. Wang YaoMr. Pao Ping Wing 王瑤女士（主席）吳麗文博士文耀光先生浦炳榮先生 Nomination CommitteeMs. Wang Yao(Chairman)Dr. Ng Lai Man, CarmenMr. Man Yiu Kwong, NickMr. Pao Ping Wing COMPANY SECRETARYMs. Yip Lee Ying 葉莉盈女士 P.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands REGISTERED OFFICEP.O. Box 309Ugland HouseGrand CaymanKY1-1104Cayman Islands HEADQUARTERS AND PRINCIPAL PLACEOF BUSINESSUnit 01, 12/F 香港德輔道中19號環球大廈12樓01室 World-Wide House19 Des Voeux Road CentralHong Kong Corporate Information (Continued)公司資料（續） AUTHORISED REPRESENTATIVESMs. Wang YaoMs. Yip Lee Ying 王瑤女士葉莉盈女士 PRINCIPAL BANKERBank of China (Hong Kong) LimitedUBS AG, Hong Kong Branch 中國銀行（香港）有限公司瑞士銀行，香港分行 LEGAL ADVISERP. C. Woo & Co. 胡百全律師事務所 AUDITOR 香港立信德豪會計師事務所有限公司執業會計師註冊公眾利益實體核數師 BDO LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN CAYMAN ISLANDS Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary HallCricket SquareGrand CaymanKY1-1102Cayman Islands Maples Fund Services (Cayman) LimitedP.O. Box 1093Boundary HallCricket SquareGrand CaymanKY1-1102Cayman Islands BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 寶德隆證券登記有限公司香港北角電氣道148號21樓2103B室 Boardroom Share Registrars (HK) LimitedRoom 2103B, 21/F148 Electric RoadNorth PointHong Kong 1669 STOCK CODE1669 www.gicl.com.hk COMPANY’S WEBSITEwww.gicl.com.hk Report on Review of the Condensed Consolidated Interim FinancialInformation簡明合併中期財務資料審閱報告 TO THE BOARD OF DIRECTORS OFGLOBAL INTERNATIONAL CREDIT GROUPLIMITED （於開曼群島註冊成立的有限公司） (Incorporated in Cayman Islands with limited liability) INTRODUCTION 本核數師（以下簡稱「我們」）已審閱列載於第6至34頁所載的簡明合併中期財務資料，其中包括環球信貸集團有限公司（以下簡稱「貴公司」）及其附屬公司（以下統稱「貴集團」於二零二五年六月三十日的簡明合併中期財務狀況表與截至該日止六個月期間的簡明合併中期綜合收益表、簡明合併中期權益變動表和簡明合併中期現金流量表，以及簡明合併中期財務資料附註，包括主要會計政策資訊（「簡明合併中期財務資料」）。香港聯合交易所有限公司證券上市規則規定，就中期財務資料擬備的報告必須符合以上規則的有關條文以及香港會計師公會（「香港會計師公會」）頒佈的香港會計準則第34號「中期財務報告」（「香港會計準則第34號」）。董事須負責根據香港會計準則第34號擬備及列報該簡明合併中期財務資料。我們的責任是根據我們的審閱對該簡明合併中期財務資料作出結論。本報告僅按照我們協定的業務條款向閣下（作為整體）提供，除此之外本報告別無其他目的。我們不會就本報告的內容向任何其他人士負上或承擔任何責任。 We have reviewed the condensed consolidated interimfinancial information set out on pages 6 to 34 whichcomprises the condensed consolidated interim statementof financial position of Global International Credit GroupLimited (the “Company”) and its subsidiaries (collectivelyreferred to as the “Group”) as of 30 June 2025 andthe related condensed consolidated interim statementof comprehensive income, condensed consolidatedinterim statement of changes in equity and condensedconsolidated interim statement of cash flows for the six-month period then ended, and notes to the condensedconsolidated interim financial information, including materialaccounting policy information (the “condensed consolidatedinterim financial information”). The Rules Governing theListing of Securities on The Stock Exchange of HongKong Limited require the preparation of a report on interimfinancial information to be in compliance with the relevantprovisions thereof and Hong Kong Accounting Standard34 “Interim Financial Reporting” (“HKAS 34”) issued by theHong Kong Institute of Certified Public Accountants (the“HKICPA”). The directors are responsible for the preparationand presentation of the condensed consolidated interimfinancial information in accordance with HKAS 34. Ourresponsibility is to express a conclusion on the condensedconsolidated interim financial information based on ourreview. This report is made solely to you, as a body, inaccordance with our agreed terms of engagement and, forno other purpose. We do not assume responsibility towardsor accept liability to any other person for the contents of thisreport. Report on Review of the Condensed Consolidated Interim Financial Information(Continued)簡明合併中期財務資料審閱報告（續） SCOPE OF REVIEW We conducted our review in accordance with Hong KongStandard on Review Engagem