中国三迪中期报告 2023

CORPORATE INFORMATION2CONDENSED CONSOLIDATED STATEMENTOF PROFIT OR LOSS AND OTHERCOMPREHENSIVE INCOME4CONDENSED CONSOLIDATED STATEMENTOF FINANCIAL POSITION6CONDENSED CONSOLIDATED STATEMENTOF CHANGES IN EQUITY8CONDENSED CONSOLIDATED STATEMENTOF CASH FLOWS11NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS13MANAGEMENT DISCUSSION AND ANALYSIS42DISCLOSURE OF ADDITIONAL INFORMATION72 EXECUTIVE DIRECTORS Mr. Guo Jiadi(Chairman)Ms. Amika Lan E GuoMr. Wang Chao Amika Lan E Guo INDEPENDENT NON-EXECUTIVEDIRECTORS Mr. Chan Yee Ping, MichaelMr. Lam Wai Fung, DominicMs. Ma Shujuan (retired on 15 June 2023)Ms. Wong Wai Man (appointed on 15 June 2023) REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda HEAD OFFICE AND PRINCIPALPLACE OF BUSINESS Room 2008, 20th Floor118 Connaught Road WestHong Kong 118202008 COMPANY SECRETARYMs. Ho Wing Tsz, Wendy AUDITOR Moore Stephens CPA LimitedCertified Public AccountantsRegistered Public Interest Entity Auditors HONG KONG LEGAL ADVISERLoong & Yeung CORPORATE INFORMATION PRINCIPAL BANKERS Bank of China LimitedBank of China (Hong Kong) LimitedChiyu Banking Corporation Ltd.Hang Seng Bank LimitedThe Bank of East Asia Limited PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Codan Services LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Codan Services LimitedClarendon House2 Church StreetHamilton HM 11Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 1617 Tricor Tengis Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong 910 STOCK CODE910 www.chinasandi.com.hk WEBSITEwww.chinasandi.com.hk CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OF PROFIT ORLOSS AND OTHER COMPREHENSIVE INCOME FOR THE SIX MONTHS ENDED 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION AT 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OFFINANCIAL POSITION AT 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OFCHANGES IN EQUITY FOR THE SIX MONTHS ENDED 30 JUNE 2023 Notes: (i)Capital reserve represents deemed contribution from equityowner regarding to the waiver of loan for funding theconstruction of an investment property in 2012. (i) (ii)Merger reserve represents the difference between the sharecapital of the combining entities against cash considerationpaid and other considerations issued by the China SandiHoldings Limited (the “Company” or “China Sandi”) uponcompletion of business combination under common control. (ii) (iii)The statutory reserve represents the amount transferredfrom net profit for the year of the subsidiaries establishedin the Peoples Republic of China (the “PRC”) in accordancewith the relevant PRC laws until the statutory reservereaches 50% of the registered capital of the subsidiaries.The statutory reserve cannot be reduced except either insetting off the accumulated losses or increasing capital. (iii)50% (iv)3,049,440,0001,824,634,0001,224,806,000 (iv)The other reserve, which is the contributed surplus accountof the Company, represents the difference arising fromthe share premium reduction which was being effectiveand approved by the Bermuda Registrar of Companieson 11 May 2016. Under the share premium reduction,entire amount standing to the credit of the share premiumaccount of the Company as at 29 February 2016 in the sumof RMB3,049,440,000 be reduced, with part of the creditarising therefrom being applied to offset the accumulatedlosses of the Company in the sum of RMB1,824,634,000 infull and the remaining balance of the credit in the sum ofRMB1,224,806,000 being credited to the other reserve ofthe Company. Inaddition,RMB17,470,000 recognised as debited toother reserve of the Company during the year ended 31December 2019 represents the difference between theamount of consideration shares issued and the carryingamount of non-controlling interest acquired plus the waiverof amount due to non-controlling shareholder during theyear ended 31 December 2019. 17,470,000 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS FOR THE SIX MONTHS ENDED 30 JUNE 2023 CONDENSED CONSOLIDATED STATEMENT OFCASH FLOWS FOR THE SIX MONTHS ENDED 30 JUNE 2023 NOTES TO THE UNAUDITED CONDENSEDCONSOLIDATED FINANCIAL STATEMENTS FOR THE SIX MONTHS ENDED 30 JUNE 2023 1.GENERAL AND BASIS OFPRESENTATION 1. UnitedCenturyInternational LimitedClarendon House, 2Church Street, Hamilton HM11, Bermuda11820 2008 ChinaSandi Holdings Limited(the“Company”or“China Sandi”)is a public limited companyincorporated in Bermuda and its shares are listedon The Stock Exchange of Hong Kong Limited (the“Stock Exchange”). Its parent and ultimate parent isUnited Century International Limited (incorporatedin