中能控股2023 中期报告

China Energy Development Holdings Limited中國能源開發控股有限公司Interim Report中期報告2023 CONTENTS目錄 2Corporate Information 4Condensed Consolidated Statement of Comprehensive Income 6Condensed Consolidated Statement of Financial Position 8Condensed Consolidated Statement of Changes in Equity 9Condensed Consolidated Cash Flow Statement 10Notes to the Condensed Consolidated Interim Financial Statements 34Management Discussion and Analysis 47Other Information Corporate Information公司資料 Board of Directors Executive DirectorMr. Zhao Guoqiang(Chief Executive Officer) Independent Non-executive DirectorsMr. Cheng Chun YingMr. Lee Man TaiMr. Zhang Zhenming Audit Committee Mr. Lee Man Tai(Committee Chairman)Mr. Cheng Chun YingMr. Zhang Zhenming Nomination Committee Mr. Cheng Chun Ying(Committee Chairman)Mr. Lee Man TaiMr. Zhang Zhenming Remuneration Committee Mr. Cheng Chun Ying(Committee Chairman)Mr. Lee Man TaiMr. Zhang Zhenming FCPA (HK) Company Secretary Mr. Siu Kai Chun FCPA (HK) Authorised Representatives Mr. Zhao GuoqiangMr. Siu Kai Chun http://www.cnenergy.com.hk Company’s Website http://www.cnenergy.com.hk Registered Office Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket SquareHutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Investor Relations Contact compsec@cnenergy.com.hk Email address: compsec@cnenergy.com.hk Head Office and Principal Place of Business 88Plaza 88J Office J, 29/F, Plaza 88No. 88 Yeung Uk Road, Tsuen WanNew Territories, Hong Kong Principal Share Registrar and Transfer Office Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court, Camana BayGrand Cayman KY1-1100Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2A, Block 3, Building DP.O. Box 1586, Gardenia Court, Camana BayGrand Cayman KY1-1100Cayman Islands Hong Kong Branch Share Registrar andTransfer Office 16 Tricor Tengis Limited17/FFar East Finance Centre16 Harcourt RoadHong Kong Share Listing The Stock Exchange of Hong Kong Limited Share Code 00228 00228 Legal Advisers to the Company Lawrence Chan & Co. (as to Hong Kong law)Conyers Dill & Pearman (as to Cayman Islands law) Auditor ZHONGHUI ANDA CPA Limited Principal Bankers Bank of Communications (Hong Kong) LimitedDBS Bank (HK) Limited Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表 For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Interim Results The board (the “Board”) of Directors (the “Directors”) of ChinaEnergy Development Holdings Limited (the “Company”) herebyannounces the unaudited condensed consolidated interim results ofthe Company and its subsidiaries (the “Group”) for the six monthsended 30 June 2023 together with comparative figures as follows.These interim financial statements have not been audited, but havebeen reviewed by the Company’s Audit Committee. Condensed Consolidated Statement of Comprehensive Income簡明綜合全面收益表For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Unauditedsix months ended 30 June20232022NotesHK$’000HK$’000 Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Property, plant and equipmentRight-of-use assetsExploration and evaluation assetsIntangible assetsDeferred tax assets Condensed Consolidated Statement of Financial Position簡明綜合財務狀況表 Condensed Consolidated Statement of Changes in Equity簡明綜合權益變動表 For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Condensed Consolidated Cash Flow Statement簡明綜合現金流量表 For the six months ended 30 June 2023截至二零二三年六月三十日止六個月 Notes to the Condensed Consolidated Interim Financial Statements簡明綜合中期財務報表附註 1. 1.BASIS OF PREPARATION a. a.Statement of compliance 34 The unaudited condensed consolidated interim financialstatements (the “Interim Financial Statements”) havebeen prepared in accordance with Hong Kong AccountingStandard 34 “Interim Financial Reporting” issued bythe Hong Kong Institute of Certified Public Accountants(the “HKICPA”) as well as with applicable disclosurerequirements of Appendix 16 to the Rules Governing theListing of Securities (the “Listing Rules”) on The StockExchange of Hong Kong Limited (the “Stock Exchange”). The Interim Financial Statements do not include all theinformation and disclosures required in a full set offinancial statements, and should be read in conjunctionwith the Group’s annual consolidated financial statementsfor the year ended 31 December 2022 (“2022 AnnualReport”). The accounting policies and methods of computation usedin the preparation of the Interim Financial Statementsare consistent with those used in the annual financialstatements for the year ended 31 December 2022. The Interim Financial Statements were approved andauthorised for issue by the Board on 31 August 2023. b. b.Basis of measurement and going concernassumption (i) (i)Basis of measurement The condensed consolidated financial statementshave been prepared under the historical cost basisexcept for certain financial instrumen