香港信贷2025 中期报告

CONTENTS 4678910384955 DIRECTORS AND BOARD COMMITTEES Executive Directors Chan Koung NamChan Kwong Yin William(Chairman)Tse Pui To(Chief Executive Officer)Chan Siu Ching Wong Kai Man Independent Non-executive Directors Chu Yat Pang TerryCheung Kok CheongWong Kai Man Wong Kai Man Board Committees Audit CommitteeChu Yat Pang Terry(Chairman)Cheung Kok CheongWong Kai Man Remuneration CommitteeChu Yat Pang Terry(Chairman)Chan Koung NamCheung Kok Cheong Nomination CommitteeChan Kwong Yin William(Chairman)Chu Yat Pang TerryCheung Kok Cheong COMPANY SECRETARYHui Chun Ho Eric REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands HEADQUARTERS ANDPRINCIPAL PLACE OF BUSINESS Unit 3410, 34th Floor, Tower IILippo Centre89 QueenswayAdmiraltyHong Kong 89343410 CORPORATE INFORMATION PRINCIPAL BANKERS DBS Bank (Hong Kong) LimitedBank of China (Hong Kong) Limited LEGAL ADVISERS As to Hong Kong law:Cheung & Choy Solicitors & Notary Conyers Trust Company(Cayman) Limited As to Cayman Islands law:Conyers Trust Company(Cayman) Limited AUDITOR • Deloitte Touche TohmatsuCertified Public AccountsRegistered Public Interest Entity Auditor PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE IN CAYMAN ISLANDS Conyers Trust Company(Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands Conyers Trust Company(Cayman) LimitedCricket Square, Hutchins DriveP.O. Box 2681Grand Cayman, KY1-1111Cayman Islands BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG 3382333301-04 Union Registrars LimitedSuites 3301-04, 33/F.Two Chinachem Exchange Square338 King’s RoadNorth Point, Hong Kong 1273 STOCK CODE1273 www.hkfinance.hk COMPANY’S WEBSITE www.hkfinance.hk REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTS TO THE BOARD OF DIRECTORS OFHONG KONG FINANCE GROUP LIMITED (incorporated in the Cayman Islands with limited liability) INTRODUCTION 6372025930343434 We have reviewed the condensed consolidated financialstatements of Hong Kong Finance Gorup Limited (the“Company”) and its subsidiaries (collectively referred to asthe “Group”) set out on pages 6 to 37, which comprisesthe interim condensed consolidated statement of financialposition as at 30 September 2025 and the relatedcondensed consolidated statement of profit or loss andother comprehensive income, condensed consolidatedstatement of changes in equity and condensed consolidatedstatement of cash flows for the six-month period thenended, and notes to the condensed consolidated financialstatements. The Rules Governing the Listing of Securitieson The Stock Exchange of Hong Kong Limited require thepreparation of a report on interim financial information to bein compliance with the relevant provisions thereof and HongKong Accounting Standard 34 “Interim Financial Reporting”(“HKAS 34”) issued by the Hong Kong Institute of CertifiedPublic Accountants. The directors of the Company areresponsible for the preparation and presentation of thesecondensed consolidated financial statements in accordancewith HKAS 34. Our responsibility is to express a conclusionon these condensed consolidated financial statementsbased on our review, and to report our conclusion solelyto you, as a body, in accordance with our agreed terms ofengagement, and for no other purpose. We do not assumeresponsibility towards or accept liability to any other personfor the contents of this report. REPORT ON REVIEW OF CONDENSED CONSOLIDATED FINANCIAL STATEMENTS SCOPE OF REVIEW 2410 We conducted our review in accordance with Hong KongStandard on Review Engagements 2410 “Review of InterimFinancial Information Performed by the Independent Auditorof the Entity” issued by the Hong Kong Institute of CertifiedPublic Accountants. A review of interim financial informationconsists of making inquiries, primarily of persons responsiblefor financial and accounting matters, and applying analyticaland other review procedures. A review is substantially lessin scope than an audit conducted in accordance with HongKong Standards on Auditing and consequently does notenable us to obtain assurance that we would become awareof all significant matters that might be identified in an audit.Accordingly, we do not express an audit opinion. CONCLUSION 34 Based on our review, nothing has come to our attentionthat causes us to believe that the condensed consolidatedfinancial statements are not prepared, in all materialrespects, in accordance with HKAS 34. OTHER MATTER 2024930202493020241127202533120253312025625 The comparative condensed consolidated statement ofprofit or loss and other comprehensive income, comparativecondensed consolidated statement of changes in equityand comparative condensed consolidated statement ofcash flows for the six-month period ended 30 September2024 and the relevant notes included in these condensedconsolidated financial s