开源控股年报 2023
(IncorporatedinBermudawithlimitedliability)(于百慕大注册成立之有限公司) (StockCode股份代号:1215) 2023 ANNUALREPORT 年报 CONTENTS目录 CorporateInformation 公司资料 2-3 CEO’sStatement 行政总裁报告书 4-6 ManagementDiscussionandAnalysis 管理层讨论及分析 7-18 Directors’Profile 董事简介 19-21 CorporateGovernanceReport 企业管治报告书 22-43 Environmental,SocialandGovernanceReport 环境、社会及管治报告 44-60 RiskManagementandInternalControlReport 风险管理及内部监控报告 61-65 Directors’Report 董事会报告书 66-77 IndependentAuditors’Report 独立核数师报告书 78-84 ConsolidatedStatementofProfitorLoss 综合损益表 85 ConsolidatedStatementofComprehensiveIncome 综合全面收益表 86 ConsolidatedStatementofFinancialPosition 综合财务状况报表 87-88 ConsolidatedStatementofChangesinEquity 综合权益变动表 89 ConsolidatedStatementofCashFlows 综合现金流量表 90-91 NotestotheFinancialStatements 财务报表附注 92-187 FiveYearFinancialSummary 五年财务概要 188 CORPORATEINFORMATION 公司资料 BOARDOFDIRECTORS ExecutiveDirectors Mr.XueJian(ChiefExecutiveOfficer) Mr.LawWingChi,Stephen Independentnon-executiveDirectors Mr.TamSunWingMr.NgGeBun Mr.HeYi Ms.KwokPuiHa AUDITCOMMITTEE Mr.TamSunWing(Chairman) Mr.NgGeBunMr.HeYi Ms.KwokPuiHa REMUNERATIONCOMMITTEE Mr.TamSunWing(Chairman)Mr.LawWingChi,StephenMr.HeYi Mr.NgGeBunMs.KwokPuiHa NOMINATIONCOMMITTEE Mr.NgGeBun(Chairman)Mr.LawWingChi,StephenMr.HeYi Mr.TamSunWingMs.KwokPuiHa COMPANYSECRETARY Mr.LawWingChi,Stephen STOCKCODE 1215 WEBSITE www.kaiyuanholdings.com PRINCIPALREGISTRAR MUFGFundServices(Bermuda)Limited4thFloor NorthCedarHouse41CedarAvenueHamilton,HM12Bermuda 董事会 执行董事 薛健先生（行政总裁）罗永志先生 独立非执行董事 谭新荣先生吴志彬先生贺弋先生郭佩霞女士 审核委员会 谭新荣先生（主席）吴志彬先生 贺弋先生郭佩霞女士 薪酬委员会 谭新荣先生（主席）罗永志先生 贺弋先生吴志彬先生郭佩霞女士 提名委员会 吴志彬先生（主席）罗永志先生 贺弋先生谭新荣先生郭佩霞女士 公司秘书 罗永志先生 股份代号 1215 网址 www.kaiyuanholdings.com 主要股份过户登记处 MUFGFundServices(Bermuda)Limited4thFloor NorthCedarHouse41CedarAvenueHamilton,HM12Bermuda 2KaiYuanHoldingsLimited|AnnualReport2023 CORPORATEINFORMATION 公司资料 SHAREREGISTRAR TricorTengisLimited 17thFloor,FarEastFinanceCentre16HarcourtRoad HongKong REGISTEREDOFFICE ClarendonHouse2ChurchStreet HamiltonHM11Bermuda PRINCIPALOFFICEINHONGKONG 28thFloor,ChinachemCenturyTower178GloucesterRoad,Wanchai HongKong AUDITORS Ernst&Young CertifiedPublicAccountants27thFloor,OneTaikooPlace979King’sRoad,QuarryBayHongKong SOLICITORS K&LGates 44thFloor,EdinburghTowerTheLandmark 15Queen’sRoadCentralHongKong PRINCIPALBANKER TheHongKong&ShanghaiBankingCorporationLimited 股份过户登记处卓佳登捷时有限公司香港 夏悫道16号 远东金融中心17楼 注册办事处 ClarendonHouse2ChurchStreet HamiltonHM11Bermuda 香港主要办事处 香港 湾仔告士打道178号华懋世纪广场28楼 核数师 安永会计师事务所 执业会计师香港 鲗鱼涌英皇道979号太古坊一座27楼 律师 高盖茨律师事务所 香港 皇后大道中15号置地广场 公爵大厦44楼 主要往来银行 香港上海汇丰银行有限公司 开源控股有限公司|2023年年报3 CEO’SSTATEMENT 行政总裁报告书 Onbehalfoftheboard(the“Board”)ofdirectors(the“Directors”)ofKaiYuanHoldingsLimited(the“Company”)togetherwithitssubsidiaries(collectivelyreferredtoasthe“Group”or“KaiYuan”),InowpresenttheresultsoftheGroupfortheyearended31December2023(the“Year”),togetherwiththecomparativefiguresfortheyearended31December2022(the“PrecedingYear”). TheGrouprecordedalossofapproximatelyHK$2.4millionfortheYear,ascomparedtothelossofapproximatelyHK$41.1millionforthePrecedingYear.ThereductionintheexpectedlossfortheYearismainlyattributabletotheincreaseintheGroup’srevenueandgrossprofitcontributedbytheParisMarriottHotelChamps-Elysees(“ParisMarriottHotel”)toapproximatelyHK$293.6millionandapproximatelyHK$9.0million,respectivelyfortheYear;butcompensatedby(i)theincreaseintheprovisionforexpectedcreditlossontheloangrantedtoanassociatetoapproximatelyHK$8.2millionfortheYear;and(ii)therecordoftheprovisionforexpectedcreditlossfromtheunsecuredconvertiblebondsinvestedbytheCompanyofapproximatelyHK$11.3millionfortheYear. HOTELOPERATION TheGrouprecordedtherevenueofapproximatelyHK$293.6millionfromthehoteloperationsegment,representinganincreaseofapproximately91.3%,fromtheapproximatelyHK$153.5millionforthePrecedingYear.TheincreaseinrevenueofthehoteloperationsegmentfortheYearwasmainlyattributabletotheincreaseinrevenuecontributedbytheParisMarriottHotel.TheParisMarriottHotelwaspartiallyclosedinthePrecedingYeartocarryoutphase1renovationof80guestrooms(the“Phase1Renovation”).Asaresult,thenumberofguestroomsavailableforsalewasreduced.Phase1RenovationwascompletedinOctober2022.DuringtheYear,all192roomsofthehotelwereavailabletoreceiveguests,thereforeresumingthenumberofroomnightsavailableforsaleduringtheYear.LeisuretravellersfromtheUSandtheMiddleEastcontinuedtoreturntoFrance,togetherwiththevariousmajoreventsthattookplaceinParisthroughouttheYear,contributedtothehotel’saveragedailyrateandrevenueperavailableroomrisingsignificantlybeyondthepre-coronaviruspandemiclevels.AllthesecontributedtotheincreaseingrossprofitrecordedinthissegmentduringtheYearascomparedtothegrosslossrecordedinthePrecedingYear. 本人谨此代表开源控股有限公司（“本公司”）连同其附属公司（统称“本集团”或“开源”）董事（“董事”）会（“董事会”）提呈本集团截至二零二三年十二月三十一日止年度（“本年度”）之业绩，连同截至二零二二年十二月三十一日止年度（“去年度”）的比较数字。 本集团于本年度录得亏损约2,400,000港元，而去年度则录得亏损约41,100,000港元。本年度预期亏损减少主要归因于ParisMarriottHotelChamps-Elysees（“ParisMarriottHotel”）于本年度贡献之本集团收益及毛利分别增加至约293,600,000港元及约9,000,000港元；但被(i)于本年度提供予联营公司之贷款之预期信贷亏损拨备增加至约8,200,000港元；及(ii)本年度就本公司投资
