贝森金融二零二三年年报

2023 AnnualReport年报 2023年报贝森金融集团有限公司1 CONTENTS目录 LetterfromtheBoard 董事会函件2 OperationalReview 业务回顾5 FinancialHighlights 财务摘要16 FinancialReview 财务回顾17 ProfilesofDirectors 董事简介28 Directors’Report 董事会报告31 CorporateGovernanceReport 企业管治报告44 Environmental,SocialandGovernanceReport 环境、社会及管治报告68 FinancialReport 财务报告102 Five-YearFinancialSummary 五年财务概要206 CorporateInformation 公司资料208 LETTERFROMTHEBOARD 董事会函件 DearShareholders, Onbehalfoftheboard(the“Board”)ofdirectors(the“Directors”)ofBisonFinanceGroupLimited(the“Company”togetherwithitssubsidiaries,collectivelythe“Group”),IherebypresenttotheshareholdersoftheCompany(the“Shareholders”)theannualreportoftheCompanyfortheyearended31December2023. RESULTSFORTHEYEAR Fortheyearended31December2023,theGroupreportedrevenueofapproximatelyHK$35.6million,representingadecreaseofapproximately13.2%fromtherevenueofapproximatelyHK$41.0millionofthepreviousyear. Fortheyearended31December2023,theGroupreportedalossattributabletoownersoftheCompanyofapproximatelyHK$20.6million(2022:approximatelyHK$123.1million),representingadecreaseinlossofapproximately83.2%ascomparedtopreviousyear.Suchdecreaseinlosswasmainlyattributableto: (i)Reductioninprovisionforimpairmentlossesonnon-currentassetsand depreciationandamortisation Theprovisionforimpairmentlossesonnon-currentassetsfortheyearended31December2023amountedtoHK$nil(2022:approximatelyHK$43.9million),whereasthedepreciationandamortisationfortheyearended31December2023amountedtoapproximatelyHK$1.0million(2022:approximatelyHK$15.4million).Suchreductionwasmainlyduetonoimpairmentlossesonintangibleassetsandpropertyandequipmentandright-of-useassetsbeingrecognisedfortheyearended31December2023(2022:approximatelyHK$43.9million)as(a)intangibleassetsoftheCompanywerefullyimpairedand(b)propertyandequipmentandright-of-useassetsoftheCompanywereclosetofullyimpairedduringtheyearended31December2022. (ii)Reductioninnetrealisedandunrealisedlossesonfinancialassetsatfairvaluethroughprofitorloss Thenetrealisedandunrealisedlossesonfinancialassetsatfairvaluethroughprofitorlossfortheyearended31December2023amountedtoapproximatelyHK$5.4million(2022:approximatelyHK$39.7million).SuchreductionwasmainlyduetothenetunrealisedlossoninvestmentinaprivateequityfundhavingdecreasedtoapproximatelyHK$5.6millionfortheyearended31December2023(2022:approximately:HK$36.8million). 尊敬的股东： 本人谨代表贝森金融集团有限公司（“本公司”，连同其附属公司统称“本集团”）董事 （“董事”）会（“董事会”）谨此向本公司股东 （“股东”）提呈本公司截至二零二三年十二月三十一日止年度的年报。 本年度业绩 截至二零二三年十二月三十一日止年度，本集团录得收入约港币35,600,000元，较去年收入约港币41,000,000元减少约13.2%。 截至二零二三年十二月三十一日止年度，本集团录得本公司拥有人应占亏损约港币20,600,000元（二零二二年：约港币123,100,000元），较去年亏损减少约83.2%。亏损减少主要由于： (i)非流动资产减值亏损拨备及折旧与摊销减少 截至二零二三年十二月三十一日止年度，非流动资产减值亏损拨备为港币零元（二零二二年：约港币43,900,000元），折旧及摊销约为港币1,000,000元（二零二二年：约港币15,400,000元）。减少主要由于截至二零二二年十二月三十一日止年度(a)本公司无形资产已悉数减值及(b)本公司物业及设备以及使用权资产近乎悉数减值，故截至二零二三年十二月三十一日止年度并无确认无形资产、物业及设备以及使用权资产的减值亏损（二零二二年：约港币43,900,000元）。 (ii)按公允价值计入损益之金融资产之已变现及未变现亏损净额减少 截至二零二三年十二月三十一日止年度，按公允价值计入损益之金融资产的已变现及未变现亏损净额约为港币5,400,000元（二零二二年：约港币39,700,000元），减少主要由于截至二零二三年十二月三十一日止年度，于一只私募股权基金之投资的未变现亏损净额减少至约港币5,600,000元（二零二二年：约港币36,800,000元）。 2BisonFinanceGroupLimitedAnnualReport2023 LETTERFROMTHEBOARD 董事会函件 (iii)Reversalofprovisionforimpairmentlossesonfinancialassets,net Thereversalofprovisionforimpairmentlossesonfinancialassets,netfortheyearended31December2023amountedtoapproximatelyHK$20.6million,whereasprovisionforimpairmentlossesonfinancialassets,netfortheyearended 31December2022amountedtoapproximatelyHK$0.6million.Suchreversalwasmainlyduetoadecreaseinloansreceivableandloantoarelatedcompanyasaresultoftherepaymentfromtheseborrowersduringtheyearended31December2023andhence(a)areversalofprovisionforimpairmentlossesonloansreceivableofapproximatelyHK$14.3million(2022:approximatelyHK$1.8million)wasrecognisedfortheyearended31December2023,and(b)areversalofprovisionforimpairmentlossonloantoarelatedcompanyofapproximatelyHK$2.9million(2022:provisionforimpairmentlossofapproximatelyHK$3.5million)wasrecognisedfortheyearended31December2023. FINALDIVIDEND TheDirectorsdonotrecommendthepaymentofafinaldividendfortheyearended31December2023(2022:Nil). BUSINESSREVIEW TheGroupwasprincipallyengagedintheprovisionoffinancialserviceswiththelicensestocarryoutType1(dealinginsecurities),Type4(advisingonsecurities),Type6(advisingoncorporatefinance)andType9(assetmanagement)regulatedactivitiesundertheSecuritiesandFuturesOrdinance(“SFO”)(collectively,the“FinancialServicesBusiness”)duringthereportingperiod. (1)FinancialServicesBusiness Asat31December2023,theFinancialServicesBusinessoftheGroupmainlyconsistsof(i)externalassetmanagement(“EAM”)services;(ii)fundmanagementservices;(iii)securitiesservices;(iv)investmentadvisoryservicestofundmanagement;and(v)corporatefinanceadvisoryservices. (2)OtherInvestments TheGrouphasbeencontinuouslyexploringopportunitiesforinvestmentstodiversifyincomestreamandmaximisereturnsfortheShareholders.AsdisclosedintheCompany’sannouncementdated22February2019,theGroupsubscribedforlimitedpartnerinterestsinBeiTaiInvestmentLP(the“InvestmentFund”).Asat31D