嘉进投资国际(经修订) 2023年报

(Incorporated in Bermuda with limited liability)Stock Code: 00310.HK Contents目錄 Corporate InformationChairman’s StatementManagement DiscussionDirectors’ ReportCorporate Governance ReportEnvironmental, Social and Governance ReportIndependent Auditor’s ReportConsolidated Statement of Profit or Lossand Other Comprehensive IncomeConsolidated Statement of Financial PositionConsolidated Statement of Changes in EquityConsolidated Statement of Cash FlowsNotes to the Consolidated Financial StatementsFinancial SummaryGlossary公司資料主席報告書管理層論述董事會報告企業管治報告環境、社會及管治報告獨立核數師報告綜合損益及其他全面收益表綜合財務狀況表綜合權益變動表綜合現金流量表綜合財務報表附註財務概要詞彙245142838434748505153116117 Corporate Information公司資料 Executive Director 2021610 Vacant (from 10 June 2021) Non-Executive Director LAU Tom Ko Yuen(Chairman) Independent Non-Executive Directors FENG Nien ShuLUI Siu Tsuen, RichardWONG Lai Kin, ElsaIP Kwok Kwong Audit Committee LUI Siu Tsuen, Richard(Chairman)FENG Nien ShuWONG Lai Kin, ElsaIP Kwok Kwong Remuneration Committee FENG Nien Shu(Chairman)LAU Tom Ko YuenLUI Siu Tsuen, Richard Nomination Committee LAU Tom Ko Yuen(Chairman)FENG Nien ShuWONG Lai Kin, Elsa Company Secretary WAN Tat Kay, Dominic Savio Auditor CL Partners CPA Limited(Certified Public Accountants)Registered Public Interest Entity Auditor Principal Bankers Bank of China (Hong Kong) LimitedBank of East Asia, Limited Registered Office Clarendon House2 Church StreetHamilton HM 11Bermuda Clarendon House2 Church StreetHamilton HM 11Bermuda Head Office andPrincipal Place of Business Suite 305Shui On Centre6–8 Harbour RoadWanchaiHong Kong 6–8305 Principal Share Registrar andTransfer Office Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Conyers Corporate Services (Bermuda) LimitedClarendon House2 Church StreetHamilton HM 11Bermuda Share Registrar and Transfer Officein Hong Kong 1617 Tricor Secretaries Limited17/F, Far East Finance Centre16 Harcourt RoadHong Kong www.prosperityinvestment.hk Website www.prosperityinvestment.hk 00310 Stock Code Hong Kong Stock Exchange: 00310 Chairman’s Statement主席報告書 Dear Shareholders, 20231231 For the fiscal year ending December 31, 2023, Hong Kong saw a gradualresurgence in economic and social activities as COVID-19 was no longer apublichealth emergency.Despite this progress,the general operatingenvironment continued to face uncertainties, and overall productivity levelsremained subdued. Globally, the economic landscape was challenged bymacroeconomic pressures including rising interest rates, ongoing strain onMainland China’s real estate sector, and escalating geopolitical tensions.Locally, both the property and stock markets experienced continued declinesin value. As a result, a complete recovery in both the local and broader globaleconomy had yet to be achieved. Amid ongoing economic uncertainty, prolonged geopolitical tensions andpotential financial market instability, the Group foresees challenges in the yearahead. We will prudently manage our business operations and financialresources during this difficult period. Vigilance and resilience will be vital tonavigate conditions as the recovery continues. Further to the issuance ofconvertible notes near the end of the financial year, management is exploringoptions to raise additional equity funding in order to strengthen our balancesheet, enabling us to capture investment opportunities here and abroad forthe overall benefit of the Company and shareholders as a whole. At last, I would like to take this opportunity expressing my warmest thanks toyour support. Lau Tom Ko YuenChairman Hong Kong, 3 June 2024 202463 Management Discussion管理層論述 Business Review Market Review As economic activities normalised after three years of the pandemic, globalrecovery was hindered by elevated commodity prices, high inflation, disruptedsupply chains, escalating geopolitical tensions, and aggressive monetarypolicytightening in developed markets.These factors contributed todifficulties in financial sector and the weakening of most currencies againstthe US dollar. 202215.5%13.8% Hang Seng index continued to drop 13.8% in the Year after a decline of15.5% in Year 2022. Operational Review During the Year, the Group continued its investment activities in both listedand unlisted investments as well as other related financial assets. During the Year, the Company had disposed a significant portion of the listedinvestments. Consequently, the gross proceeds from the disposal of financialassets at FVTPL, which were revenue and capital in nature for tax purposes,had increased substantially from that of the Year 2022. 2022 Due to the market situation, the stock prices and hence the fair value of ourlisted investments had mixed results. Other than the listed investments, the Group did not make any new unlistedinvestment during the Year. Management Discussion管理層論述 Financial Review Results for the Year The Group reported a loss after tax of app