华泰瑞银2023 年报

2023ANNUAL REPORT年報 CHARACTERISTICS OF GEM OF THE STOCK EXCHANGE OF HONG KONG LIMITED(THE “STOCK EXCHANGE”) GEM has been positioned as a market designed to accommodate small and mid-sized companies to whicha higher investment risk may be attached than other companies listed on the Stock Exchange. Prospectiveinvestors should be aware of the potential risks of investing in such companies and should make the decisionto invest only after due and careful consideration. Given that the companies listed on GEM are generally small and mid-sized companies, there is a risk thatsecurities traded on GEM may be more susceptible to high market volatility than securities traded on theMain Board and no assurance is given that there will be a liquid market in the securities traded on GEM. HongKong Exchanges and Clearing Limited and The Stock Exchange of Hong Kong Limited take noresponsibilityfor the contents of this annual report,make no representation as to its accuracy orcompleteness and expressly disclaim any liability whatsoever for any loss howsoever arising from or inreliance upon the whole or any part of the contents of this annual report. Thisannual report,for which the directors(the “Directors”)of Sino Splendid Holdings Limited(the“Company”) collectively and individually accept full responsibility, includes particulars given in compliancewith the Rules Governing the Listing of Securities on GEM of The Stock Exchange of Hong Kong Limited(the “GEM Listing Rules”) for the purpose of giving information with regard to the Company. The Directors,having made all reasonable enquiries, confirm that to the best of their knowledge and belief the informationcontained in this annual report is accurate and complete in all material respects and not misleading ordeceptive, and there are no other matters the omission of which would make any statement herein or thisannual report misleading. GEM GEM GEMGEMGEM GEMGEM CONTENTS Corporate Information3Financial Highlights5Director’s Statement7Management Discussion and Analysis8Biographical Details of Directors and Senior Management16Directors’ Report18Environmental, Social and Governance Report29Corporate Governance Report59Independent Auditor’s Report71Consolidated Statement of Profit or Loss andOther Comprehensive Income77Consolidated Statement of Financial Position79Consolidated Statement of Changes in Equity80Consolidated Statement of Cash Flows81Notes to the Consolidated Financial Statements83Financial Summary176 CORPORATE INFORMATION BOARD OF DIRECTORS Executive Directors Wang TaoYu Tat Chi (promoted on 1 February 2024)Yang Xingan (resigned on 18 July 2023) Independent Non-executive Directors 萬 Yeung Man Sun (appointed on 1 February 2024)Lee Yim WahChow Yee Ting (appointed on 18 July 2023)Wang Qingling (resigned on 18 July 2023)Yang Shuyan (resigned on 1 February 2024) AUDIT COMMITTEE Yeung Man Sun(Committee Chairman)(appointed on 1 February 2024)Lee Yim WahChow Yee Ting (appointed on 18 July 2023)Wang Qingling (resigned on 18 July 2023)Yang Shuyan (resigned on 1 February 2024) 萬 REMUNERATION COMMITTEE Yeung Man Sun(Committee Chairman)(appointed on 1 February 2024)Lee Yim WahChow Yee Ting (appointed on 18 July 2023)Wang Qingling (resigned on 18 July 2023)Yang Shuyan (resigned on 1 February 2024) 萬 NOMINATION COMMITTEE Yeung Man Sun(Committee Chairman)(appointed on 1 February 2024)Lee Yim WahChow Yee Ting (appointed on 18 July 2023)Wang Qingling (resigned on 18 July 2023)Yang Shuyan (resigned on 1 February 2024) 萬 AUTHORISED REPRESENTATIVES Yu Tat ChiWang Tao (appointed on 18 July 2023)Yang Xingan (resigned on 18 July 2023) CORPORATE INFORMATION COMPANY SECRETARYYu Tat Chi COMPLIANCE OFFICERWang Tao 181232302 PRINCIPAL PLACE OF BUSINESS IN HONG KONG Unit 2302, 23/F,New World Tower 1, 18 Queen’s Road Central,Central, Hong Kong REGISTERED OFFICE P.O. Box 309 Ugland House,South Church Street,George Town, Grand Cayman KY1-1104,Cayman Islands P.O. Box 309 Ugland House,South Church Street,George Town, Grand Cayman KY1-1104,Cayman Islands PRINCIPAL SHARE REGISTRAR ANDTRANSFER OFFICE Maples Fund Services (Cayman) LimitedP.O. Box 1093, Boundary Hall,Cricket Square, Grand Cayman,KY1-1102, Cayman Islands Maples Fund Services (Cayman) LimitedP.O. Box 1093, Boundary Hall,Cricket Square, Grand Cayman,KY1-1102, Cayman Islands HONG KONG BRANCH SHARE REGISTRAR ANDTRANSFER OFFICE 183171712-1716 Computershare Hong Kong Investor Services LimitedShops 1712-1716, 17th Floor,Hopewell Centre,183 Queen’s Road East,Wanchai,Hong Kong AUDITOR 3323 Elite Partners CPA LimitedCertified Public Accountants23/F, YF Life Tower,33 Lockhart Road,Wanchai,Hong Kong(effective on 18 February 2024) PRINCIPAL BANKERS Citibank N.A.The Hongkong and Shanghai Banking Corporation Limited 8006 STOCK CODE8006 www.sinosplendid.com WEBSITEwww.sinosplendid.com 4Sino Splendid Holdings Limited FINANCIAL HIGHLIGHTS FINANCIAL AND OPERATING RESULTSHIGHLIGHTS The following table sets fo