万邦投资中期业绩报告2024

2023-24IN T E R I MRE P O R T中期報告 CORPORATE INFORMATION公司資料 董事會 BOARD OF DIRECTORS 執行董事鍾賢書先生（主席）曾安業先生（劉皓之先生為彼之替任董事） Executive Directors Mr. Chung Yin Shu, Frederick(Chairman)Mr. Tsang On Yip, Patrick(Mr. Kenneth Lau as his alternate) 非執行董事 Non-executive Directors 鍾慧書先生黃德偉先生 Mr. Chung Wai Shu, RobertMr. Wong Tak Wai 獨立非執行董事 Independent Non-executive Directors 盧伯韶先生阮錫明先生凌潔心女士 Mr. Lo Pak ShiuMr. Yuen Sik Ming, PatrickMs. Ling Kit Sum 公司秘書 COMPANY SECRETARYMr. Chung Wai Shu, Robert 鍾慧書先生 審核委員會 AUDIT COMMITTEE 阮錫明先生（主席）鍾慧書先生盧伯韶先生黃德偉先生凌潔心女士 Mr. Yuen Sik Ming, Patrick(Chairman)Mr. Chung Wai Shu, RobertMr. Lo Pak ShiuMr. Wong Tak WaiMs. Ling Kit Sum 薪酬委員會及提名委員會 REMUNERATION COMMITTEE AND NOMINATIONCOMMITTEE 阮錫明先生（主席）鍾賢書先生鍾慧書先生盧伯韶先生凌潔心女士 Mr. Yuen Sik Ming, Patrick(Chairman)Mr. Chung Yin Shu, FrederickMr. Chung Wai Shu, RobertMr. Lo Pak ShiuMs. Ling Kit Sum 公司資料 核數師 AUDITOR 羅兵咸永道會計師事務所執業會計師註冊公眾利益實體核數師香港中環太子大廈二十二樓 PricewaterhouseCoopersCertified Public AccountantsRegistered Public Interest Entity Auditor22/F, Prince’s BuildingCentral, Hong Kong SOLICITORSWoo, Kwan, Lee & Lo 律師胡關李羅律師行 銀行 BANKERS 香港上海滙豐銀行有限公司恒生銀行有限公司 The Hongkong and Shanghai Banking CorporationHang Seng Bank Limited 股票註冊及過戶辦事處 SHARE REGISTRARS AND TRANSFER OFFICE 香港中央證券登記有限公司香港皇后大道東183號合和中心17樓1712至1716號舖 Computershare Hong KongInvestor Services LimitedShops 1712–1716, 17/F.,Hopewell Centre183 Queen’s Road EastHong Kong 註冊辦事處 REGISTERED OFFICE 香港皇后大道中33號萬邦行2102至4室 Rooms 2102–4, Melbourne Plaza33 Queen’s Road CentralHong Kong 股份代號香港聯交所00158 STOCK CODE Hong Kong Stock Exchange 00158 網址 WEBSITE www.irasia.com/listco/hk/melbourneweb www.irasia.com/listco/hk/melbourneweb CONDENSED CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME簡明綜合全面收益表 CONDENSED CONSOLIDATED BALANCE SHEET簡明綜合資產負債表 CONDENSED CONSOLIDATED BALANCE SHEET簡明綜合資產負債表 CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY簡明綜合權益變動表 CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS簡明綜合現金流量表 NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準 1.BASIS OF PREPARATION 未經審核簡明綜合中期財務資料已根據香港會計師公會（「香港會計師公會」）頒佈之香港會計準則（「香港會計準則」）第34號「中期財務報告」編製。 The Unaudited Condensed Consolidated Interim FinancialInformation has been prepared in accordance with HongKong Accounting Standard (“HKAS”) 34 “Interim FinancialReporting” issued by the Hong Kong Institute of Certified PublicAccountants (“HKICPA”). 未經審核簡明綜合中期財務資料應與根據香港會計師公會頒佈之香港財務報告準則（「香港財務報告準則」）編製本集團截至2023年9月30日止年度之全年已審核綜合財務報表（「2023年全年財務報表」）一併閱讀。 The Unaudited Condensed Consolidated Interim FinancialInformation should be read in conjunction with the Group’sannual audited consolidated financial statements for theyear ended 30 September 2023 (the “2023 Annual FinancialStatements”), which have been prepared in accordance withthe Hong Kong Financial Reporting Standards (“HKFRS”) issuedby the HKICPA. NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準（續） 1.BASIS OF PREPARATION(cont’d) 未 經 審 核 簡 明 綜 合 中 期 財 務 資 料 與2023年全年財務報表均採用一致之會計政策和計算方法編製，但不包括本集團已採納以下由香港會計師公會頒佈的對現行準則的修訂： The accounting policies and methods of computation usedin the preparation of the Unaudited Condensed ConsolidatedInterim Financial Information are consistent with those set out inthe 2023 Annual Financial Statements, except for the adoptionof the following amendments to existing standards issued bythe HKICPA: (a)採納對現行準則的修訂 (a)Adoption of amendments to existingstandards 本集團已採納下列須於截至2024年9月30日止財政年度應用的對現行準則的修訂： The Group has adopted the following amendments toexisting standards which are mandatory for the financialyear ending 30 September 2024: 香港財務報告準則第17號及香港財務報告準則第17號的修訂保險合約首次應用香港財務報告準則第17號及香港財務報告準則第9號比較資料香港會計準則第1號的修訂及香港財務報告準則實務公告第2號會計政策之披露香港會計準則第8號的修訂會計估計的定義香港會計準則第12號的修訂與單－交易所產生之資產及負債有關之遞延所得稅香港會計準則第12號的修訂國際稅務改革－第二支柱模式規則 HKFRS 17 and Amendments toHKFRS 17Insurance Contract Initial Application of HKFRS17 and HKFRS 9 Comparative Information Amendments to HKAS 1 andHKFRS PracticeStatement 2 Disclosure of AccountingPolicies Definition of AccountingEstimatesDeferred Tax related to Assetsand Liabilities from a SingleTransactionInternational Tax Reform –Pillar Two Model Rules Amendments to HKAS 8Amendments to HKAS 12 Amendments to HKAS 12 採納該等對現行準則的修訂對本集團的業績及財務狀況並無重大影響。 The adoption of these amendments to existing standardsdoes not have any significant effect on the results andfinancial position of the Group. NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED INTERIM FINANCIAL INFORMATION未經審核簡明綜合中期財務資料附註 1.編製基準（續） 1.BASIS OF PREPARATION(cont’d) (b)尚未生效的現行準則的修訂及詮釋 (b)Amendments to existing standards andinterpretation which are not yet effective 下列對現行準則的修訂及詮釋須於2024年10月1日或之後開始的會計期間或較後期間採納，惟本集團並無提早採納： The following amendments to existing standards andinterpretation are mandatory for accounting periodsbeginning on or after 1 October 2024 or later periods butwhich the Group has not early adopted: 香港會計準則第1號的修訂流動或非流動負債之分類香港會計準則第1號的修訂附帶契諾的非流動負債香港財務報告準