中国投融资年报 2021/2022

中国投融资集团有限公司 ChinaInvestmentandFinanceGroupLimited (IncorporatedintheCaymanIslandswithlimitedliability)(于开曼群岛注册成立之有限公司) (StockCode股份代号:1226) ANNUALREPORT 2021/22 年报 2021/22 AnnualReport 01 年报 CONTENTS目录 Pages 页次 CORPORATEINFORMATION2 公司资料 STATEMENTFROMTHEMANAGEMENT4 管理层报告书 BIOGRAPHICALDETAILSOFDIRECTORS21 董事简介 DIRECTORS’REPORT23 董事会报告 CORPORATEGOVERNANCEREPORT35 企业管治报告 INDEPENDENTAUDITOR’SREPORT51 独立核数师报告 CONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME57 综合损益及其他全面收益表 CONSOLIDATEDSTATEMENTOFFINANCIALPOSITION58 综合财务状况表 CONSOLIDATEDSTATEMENTOFCHANGESINEQUITY60 综合权益变动表 CONSOLIDATEDSTATEMENTOFCASHFLOWS62 综合现金流量表 NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS64 综合财务报表附注 FIVEYEARSFINANCIALSUMMARY140 五年财务摘要 02 ChinaInvestmentandFinanceGroupLimited 中国投融资集团有限公司 CORPORATEINFORMATION 公司资料 STOCKCODE 1226 BOARDOFDIRECTORS ExecutiveDirector Mr.CHANCheongYee Non-ExecutiveDirectors Mr.WUQi Mr.FONGOnShek IndependentNon-ExecutiveDirectors Mr.LUKSimonMs.LIUXiaoyinMr.HONLeung AUDITCOMMITTEE Mr.HONLeung(Chairman) Mr.LUKSimonMs.LIUXiaoyin NOMINATIONCOMMITTEE Ms.LIUXiaoyin(Chairman) Mr.HONLeungMr.LUKSimon REMUNERATIONCOMMITTEE Ms.LIUXiaoyin(Chairman) Mr.LUKSimonMr.HONLeung REGISTEREDOFFICE CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111 股份代号 1226 董事会 执行董事 陈昌义先生 非执行董事 吴祺先生方安石先生 独立非执行董事 陆东全先生刘晓茵女士韩亮先生 审核委员会 韩亮先生（主席）陆东全先生 刘晓茵女士 提名委员会 刘晓茵女士（主席）韩亮先生 陆东全先生 薪酬委员会 刘晓茵女士（主席）陆东全先生 韩亮先生 注册办事处 CricketSquareHutchinsDrive P.O.Box2681 GrandCaymanKY1-1111 CORPORATEINFORMATION 公司资料 2021/22 AnnualReport 03 年报 PRINCIPALPLACEOFBUSINESSINHONGKONG Room1104,CrawfordHouse70Queen’sRoadCentralHongKong AUDITORS ElitePartnersCPALimited10/F,8ObservatoryRoadTsimShaTsui Kowloon,HongKong SHAREREGISTRARSAND TRANSFEROFFICEINHONGKONG UnionRegistrarsLimitedSuites3301–04,33/F TwoChinachemExchangeSquare338King’sRoad NorthPoint,HongKong PRINCIPALBANKERS BankofChina(HongKong)LimitedIndustrialandCommercialBankofChina (Asia)Limited ChongHingBankLimited INVESTMENTMANAGER EvergrandeSecurities(HongKong)LimitedRoom2004-6,20/F.,ChinaEvergrandeCentre,38GloucesterRoad,Wanchai, HongKong COMPANYSECRETARY Mr.CHANKaYin AUTHORISEDREPRESENTATIVES Mr.CHANCheongYeeMr.CHANKaYin WEBSITE http://www.chnif.com.hk 香港主要营业地点 香港 皇后大道中70号卡佛大厦1104室 核数师 开元信德会计师事务所有限公司香港九龙 尖沙咀 天文台道8号10楼 香港股份过户登记处 联合证券登记有限公司香港北角 英皇道338号 华懋交易广场2期 33楼3301-04室 主要往来银行 中国银行（香港）有限公司 中国工商银行（亚洲）有限公司创兴银行有限公司 投资经理 恒大证券（香港）有限公司香港 湾仔告士打道38号 中国恒大中心20楼2004-6室 公司秘书 陈家贤先生 授权代表 陈昌义先生陈家贤先生 网站 http://www.chnif.com.hk 04 ChinaInvestmentandFinanceGroupLimited 中国投融资集团有限公司 STATEMENTFROMTHEMANAGEMENT 管理层报告书 Theboard(the“Board”)ofdirectors(the“Directors”)ofChinaInvestmentandFinanceGroupLimited(the“Company”)anditssubsidiaries(collectively,the“Group”)ispleasedtoannouncetheauditedconsolidatedresultsoftheGroupfortheyearended31March2022(the“Year”). MANAGEMENTDISCUSSIONANDANALYSIS FinancialResults Duringtheyearended31March2022(the“Year”),theGrouprecordedgrossproceedsfromdisposalofsecuritiesofapproximatelyHK$22.7million,representingadecreaseofapproximately25.3%,ascomparedtotheamountofapproximatelyHK$30.4millionforthelastyear.TheGrouprecordedinrevenueofapproximatelyHK$4.5million,representingadecreaseofapproximately1.0%ascomparedtotheamountofapproximatelyHK$4.5millionforthelastyear.TheCompanyrecordedlossattributabletotheownersoftheCompanyfortheyearamountedtoapproximatelyHK$7.0million(2021:profitofapproximatelyHK$3.6million).TheauditedconsolidatednetassetsoftheGroupasat31March2022amountedtoapproximatelyHK$209.7million(2021:approximatelyHK$195.5million).ThenetassetpershareoftheGroupwasamountedtoapproximatelyHK$0.65(2021:approximatelyHK$0.72).ThedecreaseinnetassetvaluepershareoftheCompanyovertheyearwasprincipallyresultedfromtheneteffectof:(i)theplacingof54,180,000newsharesoftheCompanyatapriceofHK$0.3each(seetheCompany’sannouncementsdated19July2021and10August2021forfurtherdetails);(ii)thenetlossattributabletotheshareholdersoftheCompanyfortheYearofapproximatelyHK$7.0million;and(iii)non-cashshare-basedpaymentsofapproximatelyHK$5.2millionrecognisedfortheYear. TheGroup’sfinancialperformancechangedfromnetprofitofapproximatelyHK$3.6millionfortheyearended31March2021tonetlossofapproximatelyHK$7.0millionfortheYear.SuchchangeismainlyattributabletothechangeinperformanceoftheGroup’slistedinvestmentsandtheexpectedcreditlossassessment.TheGrouprecordednetgainonlistedinvestmentsofapproximatelyHK$20.0millioninthelastyear,whilenetlossonlistedinvestmentsofapproximatelyHK$0.3millionwasrecordedintheYear.Inrelationtotheexpectedcreditlossassessment,reversalofimpairmentlossesrecordedbytheGroupincreasedfromapproximatelyHK$1.3millioninthelastyeartoapproximatelyHK$8.7millionintheYear.TakingintoaccountofdecreaseinfairvalueonunlistedinvestmentsofapproximatelyHK$8.7million(2021:approximatelyHK$13.2million),increaseinadministrativeexpensesofapproximatelyHK$10.7million(2021:approximatelyHK$8.9million)andotherexpenses,theGrouprecordednetlossofapproximatelyHK$7.0millionintheYear(2021:profitofapproximatelyHK$3.6million). 中国投融资集团有限公司（“本公司”）及其附属公司 （统称“本集团”）董事（“董事”）会（“董事