汇财金融投资2023年报

ANNUALREPORT 2023年报 CHARACTERISTICSOFGEMOFTHESTOCKEXCHANGEOFHONGKONGLIMITED(“STOCKEXCHANGE”) GEMhasbeenpositionedasamarketdesignedtoaccommodatesmallandmid-sizedcompaniestowhichahigherinvestmentriskmaybeattachedthanothercompanieslistedontheStockExchange.Prospectiveinvestorsshouldbeawareofthepotentialrisksofinvestinginsuchcompaniesandshouldmakethedecisiontoinvestonlyafterdueandcarefulconsideration. GiventhatthecompanieslistedonGEMaregenerallysmallandmid-sizedcompanies,thereisariskthatsecuritiestradedonGEMmaybemoresusceptibletohighmarketvolatilitythansecuritiestradedontheMainBoardandnoassuranceisgiventhattherewillbealiquidmarketinthesecuritiestradedonGEM. HongKongExchangesandClearingLimitedandtheStockExchangetakenoresponsibilityforthecontentsofthisreport,makenorepresentationastoitsaccuracyorcompletenessandexpresslydisclaimanyliabilitywhatsoeverforanylosshowsoeverarisingfromorinrelianceuponthewholeoranypartofthecontentsofthisreport. Thisreport,forwhichthedirectors(“Directors”,eacha“Director”)ofFinsoftFinancialInvestmentHoldingsLimited(“Company”)collectivelyandindividuallyacceptfullresponsibility,includesparticularsgivenincompliancewiththeRulesGoverningtheListingofSecuritiesonGEMoftheStockExchange(“GEMListingRules”)forthepurposeofgivinginformationwithregardtotheCompany.TheDirectors,havingmadeallreasonableenquires,confirmthat,tothebestoftheirknowledgeandbelieftheinformationcontainedinthisreportisaccurateandcompleteinallmaterialrespectsandnotmisleadingordeceptive,andtherearenoothermatterstheomissionofwhichwouldmakeanystatementhereinorthisreportmisleading. 香港联合交易所有限公司（“联交所”） 资决定。 GEM的特色 G此E等M公的司定相位比，乃起为其中他小在型联公交司所提上供市一的个公上司市带的有市较场高，投的资潜风在险风。险有，意并投应资经的过人审士慎应周了详解的投考资虑于后该方等作公出司投 由买卖于的G证EM券上可市能的会公较司于普主遍板为买中卖小之型证公券司承，受在较G大E的M会市有场高波流动通风量险，的同市时场。无法保证在GEM买卖的证券 任何责任。 香容港概交不易负及责，结对算其所准有确限性公或司完及整联性交亦所不对发本表报任告何之内声明容，而并产明生确或表因示倚概赖不该就等因内本容报而告引全致部之或任任何何损部失分承担内 （“本报告之资料乃遵照《联交所GEM证券上市规则》 融G投E资M控上股市有规限则公”司）（而“刊本载公，司旨”在）之提资供料有。关本汇公财司金之董共事同（及“董个事别”地，承各担为全一部名“责董任事。”各）董愿事就在本作报出告一之切资合料理各查重询要方后，面确均认属就准其确所完知备及，所没有信，误本导报或告欺所诈载成资分料，在且并任何无陈遗述漏产任生何误其导他。事项，足以令致本报告或其所载 汇财金融投资控股有限公司•2023年年报1 目录 CONTENTS CORPORATEINFORMATION公司资料3 SCHEDULEOFPRINCIPALPROPERTIES主要物业表5 CHAIRMAN’SSTATEMENT主席报告6 MANAGEMENTDISCUSSIONANDANALYSIS管理层讨论及分析8 CORPORATEGOVERNANCEREPORT企业管治报告30 BIOGRAPHICALDETAILSOFDIRECTORS董事履历详情47 REPORTOFTHEDIRECTORS董事会报告52 INDEPENDENTAUDITOR’SREPORT独立核数师报告67 CONSOLIDATEDSTATEMENTOFPROFITORLOSSANDOTHERCOMPREHENSIVEINCOME 综合损益及其他全面收入表74 CONSOLIDATEDSTATEMENTOFFINANCIALPOSITION综合财务状况表75 CONSOLIDATEDSTATEMENTOFCHANGESINEQUITY综合权益变动表77 CONSOLIDATEDSTATEMENTOFCASHFLOWS综合现金流量表78 NOTESTOTHECONSOLIDATEDFINANCIALSTATEMENTS综合财务报表附注80 FIVEYEARFINANCIALSUMMARY五年财务概要175 2FinsoftFinancialInvestmentHoldingsLimited•AnnualReport2023 公司资料 CORPORATEINFORMATION BOARDOFDIRECTORS ExecutiveDirectors Ms.TinYatYuCarol(formernameasTinYuenSinCarol)(Chairman) Ms.LiuMungTing(ChiefExecutiveOfficer) (appointedasanexecutiveDirectorandthe ChiefExecutiveOfficerwitheffectfrom7July2023)Ms.LinTing Mr.ChanWaiLung(resignedastheChiefExecutiveOfficerandappointedastheViceChairmanwitheffectfrom 7July2023;andresignedasanexecutiveDirectorandtheViceChairmanwitheffectfrom1January2024) Ms.LamChingYee(resignedwitheffectfrom1January2024) Independentnon-executiveDirectors Mr.HonMingSang Ms.LeeKwunLing,MayJean Mr.TangShuPuiSimon(appointedwitheffectfrom7July2023) Ms.LoWingSzeBBS,JP (resignedwitheffectfrom7July2023) BOARDCOMMITTEES AuditCommittee Mr.HonMingSang(Chairman) Ms.LeeKwunLing,MayJean Mr.TangShuPuiSimon(appointedwitheffectfrom7July2023) Ms.LoWingSzeBBS,JP (resignedwitheffectfrom7July2023) NominationCommitteeMr.HonMingSang(Chairman)Ms.LeeKwunLing,MayJean Mr.TangShuPuiSimon(appointedwitheffectfrom7July2023) Ms.LoWingSzeBBS,JP (resignedwitheffectfrom7July2023) RemunerationCommitteeMr.HonMingSang(Chairman)Ms.LeeKwunLing,MayJean Mr.TangShuPuiSimon(appointedwitheffectfrom7July2023) Ms.LoWingSzeBBS,JP (resignedwitheffectfrom7July2023) ComplianceCommittee Ms.LiuMungTing(Chairman) (appointedwitheffectfrom1January2024)Ms.LamChingYee(Chairman) (resignedwitheffectfrom1January2024)Ms.LinTing COMPLIANCEOFFICER Ms.LiuMungTing(appointedwitheffectfrom1January2024) Ms.LamChingYee,CPA (resignedwitheffectfrom1January2024) AUTHORISEDREPRESENTATIVES Mr.YuKwanNamGabriel (appointedwitheffectfrom13January2023) Ms.LiuMungTing(appointedwitheffectfrom1January2024)Mr.TamYipSun(resignedwitheffectfrom13January2023)Ms.LamChingYee(resignedwitheffectfrom1January2024) 董事会 执田一行妤董女事士（曾用名为田琬善）（主席） 廖（梦于婷二女零士（二行三政年总七裁月）七日获委任林为霆女执士行董事及行政总裁） 一月一日辞任执行董事及副主席） 陈伟行龙政先总裁生（并于获二委零任二为三副年主七席月；及七于日二辞零任二四年 林静仪女士（于二零二四年一月一日辞任） 独韩铭立生非先执生行董事 李邓筠澍翎焙女先士生（于二零二三年七月七日获委任）罗（咏于诗二女零士二铜三紫荆年星七章，月太七平绅日士辞任） 董事委员会 审韩铭核生委先员生（会主席） 李邓筠澍翎焙女先士生（于二零二三年七月七日获委任）罗（咏于诗二女零士二铜三紫荆年星七章，月太七平绅日士辞任） 提韩铭名生委先员生（会主席） 李邓筠澍翎焙女先士生（于二零二三年七月七日获委任）罗（咏于诗二女零士二铜三紫年荆星七章月，太七平日绅士辞任） 薪韩铭酬生委先员生（会主席） 李邓筠澍翎焙女先士生（于二零二三年七月七日获委任）罗（咏于诗二女零士二铜三紫年荆星七章月，太七平日绅士辞任） 合廖梦规婷委女员士（会主席） 林（静于仪二女零士（二主四席年）一月一日获委任） 林（霆于女二士零二四年一月一日辞任） 合廖梦规婷主女士任（于二零二四年一月一日获委任） 林（静于仪二女零士二，注四册年会一计月一师日辞任） 授余钧权楠代先表生（于二零二三年一月十三日