亚洲电视控股中期报告2023

AsiaTelevisionHoldingsLimited 亚洲电视控股有限公司 (IncorporatedintheCaymanIslandswithlimitedliability) (于开曼群岛注册成立之有限公司) StockCode股份代号:707 INTERIMREPORT 中期报告 CONTENTS目录 2ManagementDiscussionandAnalysis 管理层讨论及分析 14DisclosureofAdditionalInformation 其他披露资料 24CondensedConsolidatedStatementofProfitorLossandOtherComprehensiveIncome 简明综合损益及其他全面收益表 26CondensedConsolidatedStatementofFinancialPosition 简明综合财务状况表 28CondensedConsolidatedStatementofChangesinEquity 简明综合权益变动表 30CondensedConsolidatedStatementofCashFlows 简明综合现金流量表 31NotestotheCondensedConsolidatedFinancialStatements 简明综合财务报表附注 51CorporateInformation 公司资料 MANAGEMENTDISCUSSIONANDANALYSIS Forthesixmonthsended30June2023(the“Period”),AsiaTelevisionHoldingsLimited(the“Company”)anditssubsidiaries(collectively,the“Group”)engagedinfourmajorbusinessstreamsincluding(i)processing,printingandsalesoffinishedfabricsandsubcontractingservicesandthetradingoffabricandclothingbusiness(“FabricsandTradingBusiness”);(ii)moneylendingbusiness;(iii)securitiesinvestmentandbrokerageservicesbusiness;and(iv)media,culturalandentertainmentbusiness. BUSINESSANDOPERATIONALREVIEW FabricsandTradingBusiness Theoverallbusinessenvironmentremainedchallengingin2023.Duringtheperiodof2023,revenuegeneratedfromtheFabricandTradingBusinessdecreasedfromapproximatelyRMB20millionfortheperiodended30June2022toapproximatelyRMB11.3millionfortheperiodended30June2023.Thisreductioncanbeascribedtothepersistentcontractioninbothdomesticandinternationaltextilemarkets,influencedbyadverseelementssuchasglobaltradeconflictsandalterationsinthesupplychaindynamics.Thesecontributingfactorsledtoacomprehensivedeclineindemandfortextileproducts,subsequentlyaffectingtheGroup’sfabricsandtradingbusinessperformance. ThereportablesegmentlossslightlyincreasedfromapproximatelyRMB2.7millionfortheperiodended30June2022toapproximatelyRMB2.9millionfortheperiodended30June2023duetoanincreaseindirectcostscontinuedtoputpressureongrossprofitmargin. 管理层讨论及分析 截至二零二三年六月三十日止六个月（“本期间”），亚洲电视控股有限公司（“本公司”）及其附属公司（统称“本集团”）经营四项主要业务，包括(i)成品布料之加工、印花及销售及分包服务以及布料及成衣贸易业务（“布料及贸易业务”）；(ii)放债业务；(iii)证券投资及经纪服务业务；及(iv)媒体、文化及娱乐业务。 业务及营运回顾 布料及贸易业务 二零二三年整体营商环境仍然严峻。二零二三年期间，布料及贸易业务所得收入由截至二零二二年六月三十日止期间约人民币20,000,000元下跌至截至二零二三年六月三十日止期间约人民币11,300,000元。收益减少乃由于国内及国际纺织市场受到全球贸易纠纷及供应链的形态转变等不利因素影响而持续缩小。上述因素导致纺织产品的需求大幅下跌，进而影响本集团布料及贸易业务的表现。 须报告分类的亏损由截至二零二二年六月三十日止期间约人民币2,700,000元轻微上升至截至二零二三年六月三十日止期间约人民币2,900,000元，乃由于直接成本增加，持续对毛利率构成压力。 2ASIATELEVISIONHOLDINGSLIMITED|亚洲电视控股有限公司 MoneyLendingBusiness TheGroupcommencedtheMoneyLendingBusinessin2015andtheGrouphasoperatedthisbusinessforaround8years.TheMoneyLendingBusinessisengagedintheprovisionofloanfinancingandtherevenuefromtheMoneyLendingBusinessiscomprisedofloaninterest.Theloanshaveprovidedinformsoftermloansandloanfacilities.TheGroupmainlytargetsatindividualcustomersandcorporatecustomerslocateinHongKong,MacauandthePeople’sRepublicofChina. Asat30June2023,thenetcarryingamountoftheloanreceivableswerenil(asat31December2022:nil).Duringtheperiod,nonewloansandloanfacilitiesweregranted.Duringtimesofeconomicuncertainty,theCompanywouldimplementcautiousandprudentmeasuresandtightenthecreditpolicies,anddecreasetheproportionofmoneylendingbusinesswithhighvaluecustomers. TheGroupadoptedthemoneylendingpolicyandproceduremanualwhichprovideguidelinesonthehandlingandmonitoringofthemoneylendingproceduresaccordingtotheMoneyLendersOrdinances. SecuritiesInvestmentandBrokerageServicesBusiness Toenhancethefinancialperformance,theGroupheldlistedsecuritiesasinvestmentduringtheperiod.Duringtheperiod,theGrouprecordedanoverallfairvaluegainofapproximatelyRMB11.3million(2022:fairvaluegainofapproximatelyRMB2.1million). Asat30June2023,theaggregateamountoftheGroup’slistedsecuritiesheldfortradingatfairvalueisapproximatelyRMB21million(Asat31December2022:RMB10million).TheGroupmanagedaportfolioofsecuritieslistedinHongKongandoverseas. TheGrouprecordednilrevenuefrombrokerageservicesbusinessfortheperiod(2022:RMB3.2million).Itismainlyduetothesubsidiariesthatwereengaginginbrokerageservices,whichbecameanassociateoftheGroupon18May2022.MillionFederalInternationalLimited(“MillionFederal”)anditssubsidiaries(the“MillionFederalGroup”)wereprincipallyengagedinbrokerageservices.TheGroupdecreaseditsequityinterestintheMillionFederalGroupfrom60%to40%bydisposingof20%oftheentireissuedsharecapitalon18May2022,andMillionFederalsubsequentlybecameanassociateoftheGroup.Detailsofthedisposalaresetoutinnote16totheInterimFinancialStatementandtheannouncementsoftheCompanydated18May2022and21June2022. 放债业务 本集团于二零一五年开展放债业务，而本集团已经营该业务约8年。放债业务为从事提供贷款融资，而放债业务所得收入由贷款利息组成。提供贷款的形式为定期贷款及贷款融资。本集团主要目标为位于香港、澳门及中华人民共和国的个人客户及企业客户。 于二零二三年六月三十日，应收贷款账面净值为零（于二零二二年十二月三十一日：零）。期内，概无授出新贷款及贷款融资。在经济充满变量的时候，本公司实施小心审慎的措施，并且收紧信贷政策，缩减放债业务对高价值客户的比例。 本集团根据《放债人条例》采取放债政策及程序指南，就处理及监察放债程序提供指引。 证券投资及经纪服务业务 为提升财务表现，本集团于期内持有上市证券作为投资。期内，本集团录得整体公平值收益约人民币11,300,000元（二零二二年：公平值收益约人民币 2,100,000元）。 于二零二三年六月三十日，本集团持作买卖之上市证券（按公平值计）总值约为人民币21,000,000元 （于二零二二年十二月三十一日：人民币10,000,000元）。本集团管理一个由香港及海外上市证券组成之投资组合。 本集团于期内录得经纪服务业务收入零元（二零二二年：人民币3,200,000元），乃主要源自