CHEVALIER INT'L二零二三/二四年中期报告

2023/24Interim Report Contents 目錄 Corporate Information Condensed Consolidated Income Statement Condensed Consolidated Statement of Comprehensive Income Condensed Consolidated Statement of Financial Position Condensed Consolidated Statement of Changes in Equity 8 Condensed Consolidated Statement of Cash Flows Notes to the Condensed Consolidated Financial Statements Management Discussion and Analysis Financial Review Other Information Corporate Information企業資料 CHAIRMAN EMERITUSThe late Dr. CHOW Yei Ching EXECUTIVE DIRECTORS Mr. KUOK Hoi Sang(Chairman and Managing Director)Mr. TAM Kwok Wing(Deputy Managing Director)Mr. HO Chung LeungMr. MA Chi WingMiss Lily CHOW NONEXECUTIVE DIRECTOR Mr. CHOW Vee Tsung, Oscar INDEPENDENT NONEXECUTIVE DIRECTORS Professor POON Chung KwongMr. Irons SZEMr. SUN Leland Li HsunMs. KWAN Angelina Agnes SECRETARYMr. MUI Chin Leung AUDITOR PricewaterhouseCoopersCertified Public Accountantsand Registered Public Interest Entity Auditor22nd Floor, Prince’s BuildingCentral, Hong Kong Berkadia Commercial Mortgage LLCCapital One, National Association PRINCIPAL BANKERS Bank of China (Hong Kong) LimitedBerkadia Commercial Mortgage LLCCapital One, National AssociationChong Hing Bank LimitedHang Seng Bank LimitedShanghai Commercial Bank LimitedThe Bank of East Asia, LimitedThe Hongkong and Shanghai Banking Corporation Limited SOLICITORS ApplebyDeaconsMayer BrownRobertsons Corporate Information企業資料 Clarendon House2 Church StreetHamilton HM 11Bermuda REGISTERED OFFICE Clarendon House2 Church StreetHamilton HM 11Bermuda PRINCIPAL PLACE OF BUSINESS 22nd Floor, Chevalier Commercial Centre8 Wang Hoi Road, Kowloon BayHong KongTelephone: (852) 2318 1818Facsimile:(852) 2757 5138 (852) 2318 1818(852) 2757 5138 PRINCIPAL SHARE REGISTRAR ANDTRANSFER AGENT MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House41 Cedar AvenueHamilton HM 12Bermuda MUFG Fund Services (Bermuda) Limited4th FloorNorth Cedar House41 Cedar AvenueHamilton HM 12Bermuda BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE IN HONG KONG Tricor Standard Limited17/F., Far East Finance Centre16 Harcourt Road, Hong Kong 25 SHARE LISTINGThe Stock Exchange of Hong Kong LimitedStock Code: 25 http://www.chevalier.com WEBSITEhttp://www.chevalier.com Condensed Consolidated Income Statement 簡明綜合收益表For the six months ended 30 September 2023 Condensed Consolidated Statement of Comprehensive Income 簡明綜合全面收益表For the six months ended 30 September 2023 The notes on pages 12 to 38 are integral parts of these unaudited condensedconsolidated financial statements. Condensed Consolidated Statement of Financial Position 簡明綜合財務狀況表 As at 30 September 2023 Current assets 簡明綜合財務狀況表As at 30 September 2023 The notes on pages 12 to 38 are integral parts of these unaudited condensedconsolidated financial statements. Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表 For the six months ended 30 September 2023 Condensed Consolidated Statement of Changes in Equity 簡明綜合權益變動表 For the six months ended 30 September 2023 1238 Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表 For the six months ended 30 September 2023 Condensed Consolidated Statement of Cash Flows 簡明綜合現金流量表For the six months ended 30 September 2023 1238 Notes to the Condensed Consolidated Financial Statements簡明綜合財務報表附註 1 1BASIS OF PREPARATION 34 The unaudited condensed consolidated interim financial statementshave been prepared in accordance with Hong Kong AccountingStandard (“HKAS”) 34 “Interim Financial Reporting” issued by the HongKong Institute of Certified Public Accountants (“HKICPA”) as well aswith the applicable disclosure requirements of Appendix 16 to theRules Governing the Listing of Securities (the “Listing Rules”) on TheStock Exchange of Hong Kong Limited (the “Stock Exchange”). Thecondensed consolidated interim financial statements should be readin conjunction with the annual consolidated financial statementsfor the year ended 31 March 2023, which have been prepared inaccordance with Hong Kong Financial Reporting Standards (“HKFRS”). 2 2MATERIAL ACCOUNTING POLICY INFORMATION Except as described below, the accounting policies applied in thesecondensed consolidated interim financial statements are consistentwith those as described in the annual consolidated financialstatements for the year ended 31 March 2023. Taxes on income in the interim periods are accrued using the tax ratesthat would be applicable to expected total annual earnings. (a) (a)New standard and amendments to standards that areeffective for the Group’s financial year beginning on 1 April2023 The HKICPA has issued the following new standard andamendments to standards for the financial year of the Groupbeginning on 1 April 2023: •HKAS 1 and HKFRS Practice Statement 2 (amendments),“Disclosure of Accounting Policies”•HKAS 8 (amendments), “Definition of AccountingEstimates”•HKAS 12 (amendments), “Deferred Tax related to Assetsand Liabiliti