国际商业结算年报 2022/2023

目录 Contents CorporateInformation 2 公司资料 Management’sStatement 4 管理层报告 BiographicalDetailsofDirectors 25 董事履历资料 CorporateGovernanceReport 28 企业管治报告 Environmental,SocialandGovernanceReport 46 环境、社会及管治报告 Directors’Report 109 董事会报告 IndependentAuditor’sReport 118 独立核数师报告 ConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 125 综合损益及其他全面收益表 ConsolidatedStatementofFinancialPosition 127 综合财务状况表 ConsolidatedStatementofChangesinEquity 129 综合权益变动表 ConsolidatedStatementofCashFlows 130 综合现金流量表 NotestotheConsolidatedFinancialStatements 132 综合财务报表附注 FiveYearsFinancialSummary 228 五年财务概要 AnnualReport2022/2023年报1 公司资料 CorporateInformation BOARDOFDIRECTORS ExecutiveDirectors YuenLeongChanSiuTat Non-executiveDirector LiuYu IndependentNon-executiveDirectors YapYungChenLanranWongKinPing COMPANYSECRETARY ChungYauTong AUDITOR CLPartnersCPALimitedCertifiedPublicAccountants RegisteredPublicInterestEntityAuditors AUDITCOMMITTEE YapYung(chairman) WongKinPingChenLanran REMUNERATIONCOMMITTEE WongKinPing(chairman) ChanSiuTatYapYungChenLanran NOMINATIONCOMMITTEE WongKinPing(chairman) ChanSiuTatYapYungChenLanran 董执行事董会事 袁亮陈少达 非执行董事 刘雨 独立非执行董事 叶勇 陈岚冉王建平 公钟有司棠秘书 核先机数会师计师行有限公司执业会计师 注册公众利益实体核数师 审叶勇核（主委席员）会 王建平 陈岚冉 薪王建酬平委（主员席会） 陈少达 叶勇陈岚冉 提王建名平委（主员席会） 陈少达 叶勇陈岚冉 2InternationalBusinessSettlementHoldingsLimited国际商业结算控股有限公司 公司资料 CorporateInformation REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda HEADOFFICEANDPRINCIPALPLACEOFBUSINESSINHONGKONG Unit3103,31/F, SinoPlaza, 255-257GloucesterRoad,CausewayBay, HongKong PRINCIPALSHAREREGISTRAR MUFGFundServices(Bermuda)Limited4thfloorNorth CedarHouse 41CedarAvenue HamiltonHM12Bermuda HONGKONGBRANCHSHAREREGISTRAR TricorSecretariesLimited17thFloor FarEastFinanceCentre16HarcourtRoadHongKong STOCKCODE 00147 COMPANYWEBSITE www.ibsettlement.com ClarendonHouse2ChurchStreet 注册办事处 HamiltonHM11Bermuda 总办事处及香港主要营业地点 香港铜锣湾 告士打道255-257号信和广场 主要股份过户登记处 31楼3103室 MUFGFundServices(Bermuda)Limited4thfloorNorth CedarHouse 41CedarAvenue HamiltonHM12Bermuda 香卓佳港秘股书份商过务有户限登公记司分处 香港 股份代号 夏悫道16号远东金融中心17楼 公司网址 00147 www.ibsettlement.com AnnualReport2022/2023年报3 管理层报告 Management’sStatement OVERALLRESULTS Keyperformanceindicator(FinancialRatio) 整主要体业业绩绩指标（财务比率） Notes 附注 截至三月三十一日止年度 二零二二年 2022 865,703 28.9% (82,088) (0.36) 3.06 2023 二零二三年 Yearended31March Revenue(HK$’000)收入（千港元） Grossprofitmargin(%)毛利率(%)(i) Lossfortheyear(HK$’000)年内亏损（千港元） Losspershare(HKcent)每股亏损（港仙） Netassetvaluepershare(HKcents)每股资产净值（港仙）(ii) 304,416 5.8% (145,171) (0.59) 3.54 Notes: (i)Grossprofitmarginiscalculatedasgrossprofitdividedbyrevenueandmultiplyingtheresultingvalueby100%. (ii)Netassetvaluepershareiscalculatedbasedonthenumberof20,319,072,320ordinarysharesissuedasat31March2023(2022:20,319,072,320ordinaryshares). Forthecurrentyear,theGrouprecordedarevenueofapproximatelyHK$865,703,000,representingagrowthnearly2timeswhencomparedwithrevenueoftheprecedingfinancialyear.Therevenueforthecurrentyearismainlygeneratedfromthepropertydevelopmentsegmentin正和城(“ZhengheCity”)of柳州正和桦桂置业集团有限公司(LiuzhouZhengheHuaguiRealEstateGroupCompanyLimited*)(“LiuzhouZhenghe”).Duringtheyear,theconstructionof3blocksofresidentialandcommercialcomplexesinZoneFinZhengheCitywerecompletedanddeliveredtothecustomers.Asaresult,therevenueoftheGroupfortheyearincreasedsignificantly. TheturnoverforthecurrentyeargeneratedfromthepropertydevelopmentbusinesswasHK$714,134,000(2022:HK$292,042,000),leasingandtradingofcomputerequipmentbusinesswasHK$111,404,000(2022:HK$219,000)andthecontactlensbusinesswasHK$40,165,000(2022:HK$2,159,000). 附注： (i)算毛。利率按毛利除以收入再将所得值乘以100%计 股普通股）计算。 20,319,072,320股普通股（二零二二年： (ii)日每已股发资行产净值乃根据于二零二三年三月三十一 20,319,072,320 本集团于本年度录得收入约865,703,000港元，较上一财政年度收入增长近2倍。本年度的收入主要来自柳州正和桦桂置业集团有限公司（“柳州正和”）正和城（“正和城”）的物业开发分类。年内，正和城F区的3幢住宅及商业综合楼的建筑工程已竣工并交付予客户。因此，本集团年内收入大幅增长。 本年度物业开发业务产生营业额为714,134,000港元（二零二二年：292,042,000港元）、租赁及买卖计算机设备业务为111,404,000港元（二零二二年：219,000港元）及隐形眼镜业务为40,165,000港元（二零二二年：2,159,000港元）。 4InternationalBusinessSettlementHoldingsLimited国际商业结算控股有限公司 管理层报告 Management’sStatement AnoverallgrossprofitofapproximatelyHK$250,531,000(2022:HK$17,747,000)andgrossprofitmarginof28.9%(2022:5.8%)wererecordedforthecurrentyear.IncreaseingrossprofitmarginwasmainlyduetohigheraveragesellingpricesofresidentialandcommercialcomplexesinZoneFweresoldincurrentyearascomparedtocertaindefectivecommercialunitswithlowgrossprofitmarginsoldinpreviousyear. TheGroupcontinuedtoincurlossesofapproximatelyHK$82,088,000forthecurrentyear(2022:HK$145,171,000).Thelossmainlyattributabletowrite-downofpropertiesheldforsaleofHK$172,731,000ismadefortheyear.Thewrite-downofpropertiesheldforsalewasmainlyduetodecreaseinfairvalueofremainingunsoldcarparkareaattachedtoeachzoneundermarketcomparisonapproach.FinancecostsamountedtoHK$72,081,000incurrentyearwhichwasmuchhigherthanthatoflastyearamountingtoHK$5,431,000wasduetofinancecostsnolongercapitalisedtopropertiesheldforsaleduringtheyearasthemajorbuildingconstructionworksinLiuzhouZhenghewerecompleted.ThebasicanddilutedlosspersharewasapproximatelyHK$0.36