华荣能源2023 中期报告

CHINAHUARONGENERGYCOMPANYLIMITED 中国华荣能源股份有限公司 (IncorporatedintheCaymanIslandswithlimitedliability) (于开曼群岛注册成立的有限公司) StockCode股份代号:01101 2023 INTERIMREPORT 中期报告 CONTENTS 目录 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析2 CORPORATEGOVERNANCEANDOTHERINFORMATION 企业管治及其他资料17 DISCLOSUREOFINTERESTS 权益披露18 CONDENSEDCONSOLIDATEDINTERIMFINANCIALINFORMATION 简明综合中期财务资料 INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFFINANCIALPOSITION 中期简明综合财务状况表21 INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCOMPREHENSIVEINCOME 中期简明综合全面收益表23 INTERIMCONDENSEDCONSOLIDATEDSTATEMENTOFCHANGESINEQUITY 中期简明综合权益变动表25 INTERIMCONDENSEDCONSOLIDATEDCASHFLOWSTATEMENT 中期简明综合现金流量表27 NOTESTOTHECONDENSEDCONSOLIDATEDINTERIMFINANCIALINFORMATION 简明综合中期财务资料附注28 INFORMATIONFORSHAREHOLDERS 股东信息71 CORPORATEINFORMATION 公司资料72 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析 CHINAHUARONGENERGYCOMPANYLIMITED 2中国华荣能源股份有限公司 MANAGEMENTDISCUSSIONAND ANALYSIS 管理层讨论与分析 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析 BUSINESSREVIEW Forthesixmonthsended30June2023(the“Period”),theGrouprecordedarevenueofRMB49.1million,comparedtotherevenueofRMB50.9millionforthesixmonthsended30June2022(the“ComparativePeriod”).TheGroupgeneratedagrossprofitofRMB20.3million(fortheComparativePeriod:RMB25.2million)fromtheoilexplorationbusiness,aswellastheoilstoragebusiness. LossattributabletotheequityholdersoftheCompanywasRMB444.8millionforthePeriod,whilelossattributabletotheequityholdersoftheCompanywasRMB381.0millionfortheComparativePeriod.TheincreaseoflossattributabletoequityholdersoftheCompanywasmainlydrivenbythecurrencyexchangefluctuation.TheGrouprecordedanetforeignexchangelossofRMB222.9millionduringthePeriod,whichwasmainlycausedbythesignificantappreciationofborrowingsdenominatedinUSDandHongKongdollar.ThisiscomparedwithaforeignexchangelossoftheGroupofRMB189.8millionfortheComparativePeriod. Inaddition,theimputedinterestexpenseforinterest-freeloanforthePeriodamountedtoRMB30.1million(fortheComparativePeriod:RMB10.4million),andtheinterestexpenseswereapproximatelyRMB108.1million(fortheComparativePeriod:RMB102.4million). DisposalandRelevantGuarantees On9October2018,theCompanyenteredintoaconditionalsaleandpurchaseagreement(the“Agreement”),todisposeofthecoreassetsandliabilitiesofshipbuilding,offshoreengineering,engineeringmachineryandmarineenginebuildingsegments(the“ShipbuildingandEngineeringBusinesses”,togetherwiththeholdingcompanyoftheShipbuildingandEngineeringBusinessesreferredtoasthe“DisposalGroup”)withanindependentthirdparty,UniqueOrientLimited(the“Purchaser”)(the“Disposal”).TheDisposalconstitutedaverysubstantialdisposalfortheCompanyundertheRulesGoverningtheListingofSecuritiesonTheStockExchangeofHongKongLimited(the“ListingRules”).AnextraordinarygeneralmeetingoftheCompanywasheldon13December2018inwhichtheDisposalwasapprovedbytheshareholders. 业务回顾 截至二零二三年六月三十日止六个月（“本期间”），本集团录得收益人民币49.1百万 元，而截至二零二二年六月三十日止六个月（“可比期间”）录得收益人民币50.9百万元。本集团自石油勘探业务以及油储业务 产生毛利润人民币20.3百万元（于可比期间：人民币25.2百万元）。 于本期间，本公司权益持有人应占亏损为人民币444.8百万元，而于可比期间本公司权益持有人应占亏损为人民币381.0百万元。本公司权益持有人应占亏损增加主要由于汇兑波动所致。本集团于本期间录得外汇亏损净额人民币222.9百万元，主要由于以美元及港元计值的借款出现大幅升值所致。相较之下，本集团于可比期间则录得外汇亏损人民币189.8百万元。 此外，于本期间，免息贷款的估算利息开支为人民币30.1百万元（于可比期间：人民币10.4百万元），而利息开支为约人民币108.1百万元（于可比期间：人民币102.4百万元）。 出售事项及相关担保 于二零一八年十月九日，本公司已与独立第三方东唯有限公司（“买方”）订立有条件买卖协议（“协议”），以出售造船、海洋工程、工程机械及动力工程板块（“造船及工程业务”，连同造船及工程业务控股公司统称为“出售集团”）的核心资产及负债（“出售事项”）。根据香港联合交易所有限公司 证券上市规则（“上市规则”），出售事项构 成本公司非常重大的出售事项。本公司于二零一八年十二月十三日举行股东特别大会，其中出售事项已获股东批准。 3 INTERIMREPORT2023 中期报告2023 MANAGEMENTDISCUSSIONANDANALYSIS 管理层讨论与分析 TheCompanysignedthesecondsupplementalagreement(the“SecondSupplementalAgreement”)on3March2019regardingtheDisposal,pursuanttowhich(1)thetransferofsaleshareofAbleDiligentLimited,theholdingcompanyofDisposalGroup,tothePurchasershalltakeplaceonorbefore31March2020; (2)thePurchaseragreedtoprocurethereleaseordischargeoftherelevantguaranteesprovidedbytheCompanyinrespectofborrowingsowedbytheDisposalGroup(the“RelevantGuarantees”);and(3)thePurchaseragreedtoexecuteasharechargeoverthesaleshareinfavouroftheCompany. TheDisposalwascompletedon10March2019(the“DisposalDay”)whenthesaleshareofAbleDiligentLimited(the“SaleShare”)wastransferredtothePurchaser.AlltheassetsandliabilitiesassociatedtotheDisposal,exceptthefinancialguaranteecontractasmentionedhereafter,werederecognizedontheDisposalDay.TheCompanysignedthethird,fourth,fifthandsixthsupplementalagreementson29August2019,30October 2019,25March2021and25March2022,respectively.Accordingtothelatestsupplementalagreements,thePurchaserwillprocurethedischargeorreleasetheRelevantGuaranteesandcompletetherelevantregistrationbefore31December2023. TheGroupandthePurchaserhavebeenworkingcloselytoprocurethereleaseordischargeofallremainingRelevantGuaranteesinfullanditwasagreedthatalldebtsowingbytheDisposalGroupwillbeassignedtothePurchaserwhentheRelevantGuaranteeshavebeenreleasedordischargedinfullandtherelevantregistrationhavebeencompleted. FromtheDisposalDaytill30June2023,financialguaranteesofapproximatelyRMB2,210,636,000hadbeendischarged,representing37.17%ofthetotalfinancialguaranteesasattheDisposal