中国碳中和二零二五年中期报告

2025Interim Report CONTENTS目錄 Condensed Consolidated Statement of Profit or Loss andOther Comprehensive Income2簡明綜合損益及其他全面收入表 Condensed Consolidated Statement of Financial Position5簡明綜合財務狀況表 Condensed Consolidated Statement of Changes in Equity7簡明綜合權益變動表 Condensed Consolidated Statement of Cash Flows9簡明綜合現金流量表 Notes to the Condensed Consolidated Interim Financial Information10簡明綜合中期財務資料附註 Management Discussion and Analysis34管理層討論及分析 Other Information其他資料 Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income簡明綜合損益及其他全面收入表 中 國 碳 中 和 發 展 集 團 有 限 公 司（「本 公 司」）之 董 事（「董 事」）會（「董 事 會」）公 佈 本 公 司及 其 附 屬 公 司（統 稱「本 集 團」）截 至 二 零二 五 年 十 二 月 三 十 一 日 止 六 個 月 之 未 經 審核簡明綜合中期業績及財務狀況如下： The board (the “Board”) of directors (the “Directors”) of China CarbonNeutral Development Group Limited (the “Company”) announces theunaudited condensed consolidated interim results and financial positionof the Company and its subsidiaries (collectively, the “Group”) for the sixmonths ended 31 December 2025 as follows: Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income(continued)簡明綜合損益及其他全面收入表（續） Condensed Consolidated Statement of Profit or Loss and Other Comprehensive Income(continued)簡明綜合損益及其他全面收入表（續） Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Financial Position(continued)簡明綜合財務狀況表（續） Condensed Consolidated Statement of Changes In Equity簡明綜合權益變動表 Condensed Consolidated Statement of Cash Flows簡明綜合現金流量表 Notes to the Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表附註 1.公司及集團資料 1.CORPORATE AND GROUP INFORMATION 截至二零二五年十二月三十一日止六個月，本集團主要從事以下主要業務： During the six months ended 31 December 2025, the Group wasprincipally engaged in the following principal activities: －碳 信 用 資 產 交 易，碳 中 和 相 關領 域 的 碳 信 用 及 碳 資 產 開 發、管理和投資，以及碳諮詢和碳規劃；及以發展碳捕集、利用與封存（「CCUS」）為 核 心 的 工 業 負 碳及以森林和農作物優化為核心的自 然 負 碳 業 務（「全 球 碳 中 和 業務」）；及 –Trading of carbon-credit assets, carbon credit and carbon assetdevelopment, management and investment in carbon neutralrelated fields and carbon consulting and carbon planning; andthe carbon negative business including industrial carbon negativewith a core of development of carbon capture, utilization andstorage (“CCUS”) and natural carbon negative focusing onforest and crop optimization (the “Global Carbon NeutralityBusiness”); and －透 過「綠 信 鏈」打 造 綠 色 金 融 可信數據網路，落實數字金融的信任 基 礎 設 施。並 持 續 完 善「氣 候商 店」，提 供 碳 資 產 開 發、交 易與管理的一站式服務。同時升級「雙碳」數位化平台，精準對接中華人民共和國國家發展和改革委員會（「國家發改委」）的方法學標準，並以「碳交易所」運用區塊鏈技術，推動碳資產通證化發行與全球流通（「數字科技業務」）；及 –Through developing the “Green Credit Chain” to build a trusteddata network for green finance, serving as a foundational trustinfrastructure for digital finance. It is also continuously enhancingthe ClimateStore, which provides one-stop services for carbonasset development, trading and management. At the same time,the company is upgrading its “Dual Carbon” digital platformto align precisely with the methodologies and standards ofthe National Development and Reform Commission (“NDRC”),and leveraging blockchain technology through the “CarbonExchange” to promote the tokenization and global circulation ofcarbon assets (the “Digital Technology Business”); and －回收動力電池廢料，開展新能源公車退役電池梯次利用業務（「電池梯次利用業務」）；及 –Recycling waste materials from batteries, while developing thecascading utilisation of retired batteries from new energy publicbuses (the “Battery Cascading Utilization Business”); and －土木工程項目、生態治理、樓宇建造及保養業務（「生態治理及土木工程業務」）。 –Civil engineering works, ecological governance, buildingconstruction and maintenance works (the “EcologicalGovernance and Civil Engineering Business”). Notes to the Condensed Consolidated Interim Financial Statements(continued)簡明綜合中期財務報表附註（續） 2.編製基準及會計政策 2.BASIS OF PREPARATION AND ACCOUNTINGPOLICIES 截至二零二五年十二月三十一日止六個月的未經審核簡明綜合中期財務信息是根據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」，並遵從香港聯合交易所有限公司（「聯交所」）證券上市規則（「上市規則」）第16附錄所列的適用披露規定編製。 This unaudited condensed consolidated interim financial informationfor the six months ended 31 December 2025 has been prepared inaccordance with Hong Kong Accounting Standard 34 “Interim FinancialReporting” issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”) and the applicable disclosure requirementsset out in Appendix 16 of the Rules Governing the Listing of Securitieson The Stock Exchange of Hong Kong Limited (the “Stock Exchange”). 在編製本未經審核的簡明合併中期財務信息時所採用的會計政策和編製基礎，與 截 至 二 零 二 五 年 六 月 三 十 日 止年度的本集團綜合財務報表所遵循的政 策 一 致，自 二 零 二 五 年 七 月 一 日 起採用的新標準和修訂標準除外。 The accounting policies and the basis of preparation adopted in thepreparation of this unaudited condensed consolidated interim financialinformation are consistent with those followed in the preparation ofthe Group’s consolidated financial statements for the year ended 30June 2025, except for the adoption of new and revised standard witheffect from 1 July 2025. 預期採納新訂及經修訂準則將不會對本集團的中期簡明綜合財務報表造成任何重大影響。 The adoption of the new and revised standards are not expected to