中国投融资年报 2022/2023

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 年报 2022/23 2022/23 AnnualReport 01 年报 CONTENTS目录 Pages 页次 CORPORATEINFORMATION2 公司资料 STATEMENTFROMTHEMANAGEMENT4 管理层报告书 BIOGRAPHICALDETAILSOFDIRECTORS20 董事简介 DIRECTORS’REPORT22 董事会报告 CORPORATEGOVERNANCEREPORT34 企业管治报告 ENVIRONMENTAL,SOCIALANDGOVERNANCEREPORT52 环境、社会及管治报告 INDEPENDENTAUDITOR’SREPORT79 独立核数师报告 CONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME85 综合损益及其他全面收益表 CONSOLIDATEDSTATEMENTOFFINANCIALPOSITION86 综合财务状况表 CONSOLIDATEDSTATEMENTOFCHANGESINEQUITY88 综合权益变动表 CONSOLIDATEDSTATEMENTOFCASHFLOWS90 综合现金流量表 160 NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS92 综合财务报表附注 FIVEYEARSFINANCIALSUMMARY 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 2022/23 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”)ispleasedtoannouncetheauditedconsolidatedresultsoftheGroupfortheyearended31March2023(the“Year”). MANAGEMENTDISCUSSIONANDANALYSIS FinancialResults Duringtheyearended31March2023(the“Year”),theGrouprecordedgrossproceedsfromdisposalofsecuritiesofapproximatelyHK$177.7million,representinganincreaseofapproximately6.8times,ascomparedtotheamountofapproximatelyHK$22.7millionforthelastyear.TheGrouprecordedinrevenueofapproximatelyHK$3.6million,representingadecreaseofapproximately19.8%ascomparedtotheamountofapproximatelyHK$4.5millionforthelastyear.TheCompanyrecordedlossattributabletotheownersoftheCompanyfortheyearamountedtoapproximatelyHK$41.2million(2022:approximatelyHK$7.0million).TheauditedconsolidatednetassetsoftheGroupasat31March2023amountedtoapproximatelyHK$196.6million(2022:approximatelyHK$209.7million).ThenetassetpershareoftheGroupwasamountedtoapproximatelyHK$0.48(2022:approximatelyHK$0.65).ThedecreaseinnetassetvaluepershareoftheCompanyovertheyearwasprincipallyresultedfromtheneteffectof:(i)theplacingof65,000,000newsharesoftheCompanyatapriceofHK$0.26each(seetheCompany’sannouncementsdated19August2022and5September2022forfurtherdetails);(ii)thenetlossattributabletotheshareholdersoftheCompanyfortheYearofapproximatelyHK$41.2million;(iii)non-cashshare-basedpaymentsofapproximatelyHK$4.5millionrecognisedfortheYearand(iv)proceedsfromexerciseofshareoptionsofapproximatelyHK$7.1million. TheGroup’snetlossincreasedfromapproximatelyHK$7.0millionfortheyearended31March2022toapproximatelyHK$41.2millionfortheYear.SuchchangeismainlyattributabletothechangeinperformanceoftheGroup’slistedinvestmentsandtheexpectedcreditlossassessment.TheGrouprecordednetlossonlistedinvestmentsofapproximatelyHK$0.1millioninthelastyear,whilenetlossonlistedinvestmentsofapproximatelyHK$30.7millionwasrecordedintheYear.Inrelationtotheexpectedcreditlossassessment,reversalofimpairmentlossesofapproximatelyHK$8.7millionwasrecordedbytheGroupinthelastyearwhereastheGrouprecordedimpairmentlossofapproximatelyHK$1.2millionduringtheYear.TakingintoaccountofunrealisedlossonunlistedinvestmentsofapproximatelyHK$2.4million(2022:approximatelyHK$8.7million),administrativeexpensesofapproximatelyHK$9.9million(2022:approximatelyHK$10.7million)andotherexpenses,theGrouprecordednetlossofapproximate