贝森金融二零二二年年报

2022 AnnualReport年报 2022年报贝森金融集团有限公司1 CONTENTS目录 LetterfromtheBoard 董事会函件2 OperationalReview 业务回顾5 FinancialHighlights 财务摘要15 FinancialReview 财务回顾16 ProfilesofDirectors 董事简介26 Directors’Report 董事会报告30 CorporateGovernanceReport 企业管治报告48 Environmental,SocialandGovernanceReport 环境、社会及管治报告70 FinancialReport 财务报告93 Five-YearFinancialSummary 五年财务概要222 CorporateInformation 公司资料224 LETTERFROMTHEBOARD 董事会函件 DearShareholders, Onbehalfoftheboard(the“Board”)ofdirectors(the“Directors”)ofBisonFinanceGroupLimited(the“Company”togetherwithitssubsidiaries,collectivelythe“Group”),IherebypresenttotheshareholdersoftheCompany(the“Shareholders”)theannualreportoftheCompanyfortheyearended31December2022. RESULTSFORTHEYEAR Fortheyearended31December2022,theGroupreportedrevenueofapproximatelyHK$41.0million,representingadecreaseofapproximately45.8%fromtherevenueofapproximatelyHK$75.6millionofthepreviousyear. Fortheyearended31December2022,theGroupreportedalossattributabletoownersoftheCompanyofapproximatelyHK$123.1million(2021:approximatelyHK$258.8million),representingadecreaseofapproximately52.4%ascomparedtopreviousyear.Suchdecreaseinlosswasmainlyattributableto: (i)CeaseofoperatinglossoftheMediasegment Duringtheyearended31December2021,theGrouprecordedoperatinglossofapproximatelyHK$69.9millionresultingfromitsprovisionofmediasales,designservicesandproductionofadvertisementsfortransitvehicleexteriors(“BUS-BODYAdvertisingBusiness”)andinteriors(“BUS-INTERIORAdvertisingBusiness”).FollowingthecessationoftheBUS-BODYAdvertisingBusinessandtheBUS-INTERIORAdvertisingBusinesspursuanttotheterminationoftheagreementforbusbodyadvertisingagencyservicestoCitybusLimitedandNewWorldFirstBusServicesLimited(asamendedandsupplemented)foratermofthreeyearsexpiringon30June2023(the“AdvertisingAgreement”)andtheancillarydocumentsrelatingtotheAdvertisingAgreement(asamendedandsupplemented)witheffectfrom1November2021,theGroupnolongerincurredsuchoperatinglossfortheyearended31December2022. (ii)Reductioninprovisionforimpairmentlossesonnon-currentassets Theprovisionforimpairmentlossesonnon-currentassetsfortheyearended31December2022amountedtoapproximatelyHK$43.9million(2021:approximatelyHK$92.4million),representingadecreaseofapproximately52.5%ascomparedtothepreviousyear.Suchreductionwasmainlybecausenoimpairmentlossongoodwillwasrecognisedfortheyearended31December2022(2021:approximatelyHK$78.6million)asgoodwillwasfullyimpairedduringtheyearended31December2021.Suchreductionisoffsetbytheincreaseinprovisionforimpairmentlossesonintangibleassetsandpropertyandequipmentandright-of-useassetsfortheyearended31December2022. 尊敬的股东： 本人谨代表贝森金融集团有限公司（“本公司”连同其附属公司，统称“本集团”）董事 （“董事”）会（“董事会”）谨此向本公司股东 （“股东”）提呈本公司截至二零二二年十二月三十一日止年度的年报。 本年度业绩 截至二零二二年十二月三十一日止年度，本集团录得收入约港币41,000,000元，较去年收入约港币75,600,000元减少约45.8%。 截至二零二二年十二月三十一日止年度，本集团录得本公司拥有人应占亏损约港币123,100,000元（二零二一年：约港币258,800,000元），较上年减少约52.4%。亏损减少主要由于： (i)不再产生媒体分部之经营亏损 截至二零二一年十二月三十一日止年度，本集团因为客运车辆车身外部（“巴士车身广告”）及车厢内部（“巴士车厢广告”） 提供媒体销售、设计服务及广告制作而录得经营亏损约港币69,900,000元。自二零二一年十一月一日起根据终止协议终止为期三年在二零二三年六月三十日到期的向城巴有限公司与新世界第一巴士服务有限公司提供巴士车身广告代理服 务的协议（经修订和补充）（“广告协议”） 及与广告协议有关的附属文件（经修订和补充）而终止巴士车身广告业务及巴士车厢广告业务后，本集团于截至二零二二年十二月三十一日止年度不再产生此类经营亏损。 (ii)非流动资产减值亏损拨备减少 截至二零二二年十二月三十一日止年度，非流动资产减值亏损拨备约为港币43,900,000元（二零二一年：约港币92,400,000元），较去年减少约52.5%，主要由于截至二零二一年十二月三十一日止年度商誉已悉数减值，故截至二零二二年十二月三十一日止年度并无确认商誉减值亏损（二零二一年：约港币78,600,000元），有关减幅因截至二零二二年十二月三十一日止年度的无形资产、物业及设备以及使用权资产减值亏损拨备增加而有所抵销。 2BisonFinanceGroupLimitedAnnualReport2022 LETTERFROMTHEBOARD 董事会函件 (iii)Reductioninprovisionforimpairmentlossesonfinancialassets,net Theprovisionforimpairmentlossesonfinancialassets,netfortheyearended31December2022amountedtoapproximatelyHK$0.6million(2021:approximatelyHK$41.8million),representingadecreaseofapproximately98.5%ascomparedtothepreviousyear.Suchreductionwasmainlyduetothesignificantdecreaseinoverallbalancesoffinancialassetsthatweresubjecttotheimpairmentassessmentbyvaluationunderexpectedcreditlossmodel,resultinginthedecreaseinprovisionforimpairmentlossesonthoseassets,includingaccountsreceivableandloansreceivable,recognisedintheconsolidatedstatementofprofitoflossfortheyearended31December2022. FINALDIVIDEND TheDirectorsdonotrecommendthepaymentofafinaldividendfortheyearended31December2022(2021:Nil). BUSINESSREVIEW TheGroupwasprincipallyengagedintheprovisionoffinancialserviceswiththelicensestocarryoutType1(dealinginsecurities),Type4(advisingonsecurities),Type6(advisingoncorporatefinance)andType9(assetmanagement)regulatedactivitiesundertheSecuritiesandFuturesOrdinance(“SFO”)(collectively,the“FinancialServicesBusiness”)duringthereportingperiod. (1)FinancialServicesBusiness Asat31December2022,theFinancialServicesBusinessoftheGroupmainlyconsistsof(i)externalassetmanagement(“EAM”)services;(ii)fundmanagementservices;(iii)securitiesservices;(iv)investmentadvisoryservicestofundmanagement;and(v)corporatefinanceadvisoryservices. (2)OtherInvestments TheGrouphasbeencontinuouslyexploringopportunitiesforinvestmentstodiversifyincomestreamandmaximisereturnsfortheShareholders.AsdisclosedintheCompany’s